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Payroll, social security, tax on salary, labour law compliance and FRRO support for expats, funded by remittances from the head office.
150+ Regular Clients · Chartered Accountants and Company Secretaries · Since 2016
A liaison office in India has no income, so its salaries are paid from head office remittances. It must still deduct tax at source with a TAN, follow the Labour Codes in force since 21 November 2025 and the state Shops and Establishments law, comply with social security laws where thresholds are met, 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
Even a small liaison office has tax deduction, state registrations and visa rules for its team, and errors fall on the foreign company — see the Liaison Office Registration guide for the structure this sits inside.
AU Corporate processes payroll, matches it to remittances, handles registrations and supports expats from visa to exit.
The payroll, social security, labour-law and expat work a liaison office needs.
Offer letters and policies that follow the Labour Codes and the state Shops and Establishments law.
Salary inputs, calculation, payslips, bank file and a cost summary matched to remittances.
Registration, contributions and returns for EPF, pension and ESIC, and gratuity where they apply, with international-worker rules for expats.
Registration, payment and returns where applicable.
TAN, tax deducted, quarterly TDS returns and annual tax certificates.
Shops and Establishments registration, registers and wage structure under the 50 percent rule.
Visa support letters, FRRO registration, extensions and exit permits, tax residence and social security position.
Onboarding records, and final settlement, gratuity and relieving letters.
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 state registrations.
Passport, visa, assignment letter and head-office payroll details.
Inward remittances that fund the payroll.
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, where applicable | Calculated, paid and filed |
| State-wise | Professional tax where applicable | 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 liaison 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 liaison 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 liaison 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.