Skip to content
Peoplo.ai

Open data

Indian payroll rates, FY 2026-27

A free dataset of the rates Indian payroll runs on: PF and ESI contributions and ceilings, gratuity, income tax slabs for both regimes, and professional tax for 7 states. 53 rows, checked 22 October 2026, each with its source. Download it as CSV or JSON and reuse it under CC BY 4.0.

Download

How to cite it

Free to copy, share and adapt, including in commercial work, under the CC BY 4.0 licence. Credit Peoplo.ai and link to this page:

Peoplo.ai, Indian payroll rates (FY 2026-27), checked 22 October 2026. https://peoplo.ai/in/en/data/

Rates change with each Budget and state notification. Check the source named on each row before you rely on a figure, and see the payroll compliance guide for how each rule works.

What is in it

Columns: category, item, state, from_inr, to_inr, value, unit, applies_from, notes, source. Slabs give the band in rupees in from_inr and to_inr; an empty to_inr means no upper limit.

Provident fund (PF)

ItemValue
Wage ceiling (monthly)₹25,000 per month
Employee contribution12%
Employer contribution12%
EPS share of employer contribution8.33%
EDLI (paid by employer)0.5%
Admin charges (paid by employer)0.5%

Employees’ State Insurance (ESI)

ItemValue
Wage ceiling (monthly)₹21,000 per month
Wage ceiling for persons with disability (monthly)₹25,000 per month
Employee contribution0.75%
Employer contribution3.25%

Gratuity

ItemValue
Formula15 ÷ 26 × last monthly wages × years of service
Maximum gratuity₹20,00,000
Minimum continuous service5 years

Income tax (TDS on salary)

ItemBandValue
Standard deduction, new regime₹75,000 per year
Slab, new regime₹0 to ₹4,00,0000%
Slab, new regime₹4,00,001 to ₹8,00,0005%
Slab, new regime₹8,00,001 to ₹12,00,00010%
Slab, new regime₹12,00,001 to ₹16,00,00015%
Slab, new regime₹16,00,001 to ₹20,00,00020%
Slab, new regime₹20,00,001 to ₹24,00,00025%
Slab, new regime₹24,00,001 and above30%
Rebate limit, new regime₹12,00,000 taxable income
Standard deduction, old regime₹50,000 per year
Slab, old regime₹0 to ₹2,50,0000%
Slab, old regime₹2,50,001 to ₹5,00,0005%
Slab, old regime₹5,00,001 to ₹10,00,00020%
Slab, old regime₹10,00,001 and above30%
Rebate limit, old regime₹5,00,000 taxable income
Health and education cess4%
Surcharge starts above₹50,00,000 taxable income

House rent allowance (HRA)

ItemValue
Cities where the 50% HRA limit appliesDelhi; Mumbai; Chennai; Kolkata; Bengaluru; Pune; Hyderabad; Ahmedabad

Professional tax by state

ItemStateBandValue
Monthly slabKarnataka₹0 to ₹24,999₹0 per month
Monthly slabKarnataka₹25,000 and above₹200 per month
Monthly slabMaharashtra₹0 to ₹7,500₹0 per month
Monthly slabMaharashtra₹7,501 to ₹10,000₹175 per month
Monthly slabMaharashtra₹10,001 and above₹200 per month
Monthly slabTelangana₹0 to ₹15,000₹0 per month
Monthly slabTelangana₹15,001 to ₹20,000₹150 per month
Monthly slabTelangana₹20,001 and above₹200 per month
Monthly slabWest Bengal₹0 to ₹20,000₹0 per month
Monthly slabWest Bengal₹20,001 to ₹30,000₹100 per month
Monthly slabWest Bengal₹30,001 to ₹50,000₹140 per month
Monthly slabWest Bengal₹50,001 to ₹1,00,000₹170 per month
Monthly slabWest Bengal₹1,00,001 and above₹208 per month
Monthly slabGujarat₹0 to ₹12,000₹0 per month
Monthly slabGujarat₹12,001 and above₹200 per month
Monthly slabDelhi₹0 per month
Half-yearly slabTamil Nadu₹0 to ₹21,000₹0 per half-year
Half-yearly slabTamil Nadu₹21,001 to ₹30,000₹180 per half-year
Half-yearly slabTamil Nadu₹30,001 to ₹45,000₹425 per half-year
Half-yearly slabTamil Nadu₹45,001 to ₹60,000₹930 per half-year
Half-yearly slabTamil Nadu₹60,001 to ₹75,000₹1,025 per half-year
Half-yearly slabTamil Nadu₹75,001 and above₹1,250 per half-year

Sources · checked 22 October 2026