Payroll processing, social security, professional tax, labour law compliance and FRRO support for expats, so your branch office team is paid correctly and on time.
150+ Regular Clients · Chartered Accountants and Company Secretaries · Since 2016
A branch office in India must pay salaries on time, deduct tax at source, comply with social security laws (EPF, ESIC, gratuity), pay professional tax where states levy it, follow the four Labour Codes in force since 21 November 2025, and register its expats with the FRRO. AU Corporate, a New Delhi firm of Chartered Accountants and Company Secretaries, runs all of this at reasonable monthly fees.
Written and reviewed by Abhishek Jaiin, Chartered Accountant (ICAI Membership No. 544646) · Last reviewed: 9 October 2026
Indian payroll has several registrations, monthly payments and yearly returns, and each state has its own rules. A branch office is part of the foreign company, so its payroll errors fall on the parent — see the Branch Office Registration guide for the structure this sits inside.
AU Corporate processes payroll, makes statutory payments, handles labour-law registrations and supports expats from visa to exit.
The payroll, social security, labour-law and expat work a branch office needs.
Offer letters, contracts and leave and conduct policies that follow the Labour Codes and the state Shops and Establishments law.
Salary inputs, calculation, payslips, bank file and a payroll summary for the head office.
Registration, contributions and returns for EPF, pension and ESIC, and gratuity and maternity benefit where they apply, with international-worker rules for expats.
Registration, payment and returns for professional tax and the labour welfare fund in each state where applicable.
Tax deducted from salary, deposited, with quarterly TDS returns and the annual tax certificate.
Registrations, registers, wage structure under the 50 percent rule, contract-labour checks and the POSH committee where required.
Employment-visa support letters, FRRO registration, extensions and exit permits, tax residence, treaty relief and social security position.
Onboarding records and registrations when someone joins, and final settlement, gratuity, PF exit and relieving letter when they leave.
Five items to begin. For an existing payroll, we start from your latest payslips and returns.
Name, PAN, bank account, date of joining and pay structure.
Attendance, leave, bonuses and deductions each month.
UIN, PAN, TAN and any EPF, ESIC and professional tax registrations.
Passport, visa, assignment letter and head-office payroll details.
Past payslips, returns and tax certificates.
What is due, and when. We track every date for you.
| When | What | How AU Helps |
|---|---|---|
| Last working days of the month | Salary payment and payslips | Processed and paid |
| By the 7th of the next month | Deposit of tax deducted from salary | Calculated and deposited |
| By the 15th of the next month | EPF and ESIC contributions and returns | Calculated, paid and filed |
| State-wise, monthly or yearly | Professional tax and labour welfare fund | Registered and paid |
| Quarterly | TDS returns on salary | Prepared and filed |
| Within 14 days of arrival | FRRO registration of an expat on a long-term visa | Prepared and filed |
| By 15 June | Annual tax certificate for each employee | Prepared and issued |
Dates and rates depend on the state and establishment size, and can change by notification, so we confirm those that apply to your branch office.
Reasonable monthly fees, confirmed in writing before we start.
Not included: salaries and statutory contributions themselves, visa and FRRO government fees, and individual tax returns of employees, which are available as separate services.
Your branch office accounts, tax returns, RBI filings and ROC forms must agree with each other. The same team handles each of them.
Straight answers to the questions foreign finance teams ask most about a branch office in India.
Written and reviewed by Abhishek Jaiin, Chartered Accountant (ICAI Membership No. 544646) · Last reviewed: 9 October 2026
This is general guidance based on Indian law and practice as at the date above. It is not advice for your specific case, and rules can change.
Tell us how many employees and expats you have in India, and our team will confirm registrations, payroll setup and FRRO support for your specific situation.