1. Before you process
Attendance and leave for the month are finalized — running payroll on incomplete attendance means rework, not just a wrong number.
New joiners and exits for the month have their pro-rated days and final settlement figured in.
Any mid-month salary revisions are effective from the right date, not the first of the month by default.
2. The statutory five
PF (EPF/EPS): 12% employee + 12% employer on PF wages up to the ceiling, remitted and filed (ECR) by the 15th of the following month.
ESI: 0.75% employee + 3.25% employer on gross wages, for employees within the ESI wage threshold — also due by the 15th.
Professional tax (PT): a state-level deduction with its own slabs — rates differ by state, so don't assume last year's slab still applies, especially after a mid-year revision.
Labour Welfare Fund (LWF): small, usually half-yearly or annual, and easy to miss because the amounts are tiny next to PF/ESI — check your state's due dates.
TDS on salary: recompute the projected annual tax whenever pay changes materially, rather than carrying forward last month's deduction.
3. After you process
Bank file generated and validated before upload — one wrong account number should hold up one employee's pay, not everyone's.
Payslips available to employees before the pay date, not after.
PF ECR, ESI return and PT challan filed by their own due dates — processing payroll on time and filing on time are two different deadlines.