التوظيف في الهند دون منشأة فيها

Local presence is settled first. Employing without an entity is conceivable through a third-party employer, but once there is real activity a private limited company or a limited liability partnership becomes necessary, with registration at the Registrar of Companies.

Registrations are then multiple and distinct. The permanent account number identifies the company; the tax deduction account number, or TAN, is indispensable for remitting tax withheld from salaries; goods and services tax registration governs invoicing. On the social side, the employer registers with the Employees' Provident Fund Organisation and with the Employees' State Insurance Corporation once headcount or pay thresholds are reached. Registration of premises with the state labour department is added to that, and is routinely overlooked in international files.

No general statute imposes writing, but the contract is indispensable in practice: it fixes the salary structure, a central issue in India since pay is broken down into basic salary and allowances that do not all attract the same social and tax treatment.

Withholding on salary is mandatory, with quarterly returns and an annual certificate issued to the employee. Contributions are paid every month and, when the employee leaves, the end-of-service gratuity falls due after a qualifying period of service.