Expatries Network
India

Social security contributions and returns in India

Every country has its own collecting body, its own filing calendar and its own way of certifying that a company is up to date. In India, these elements form part of the file of every firm listed by the network.

The social security clearance certificate is the document that sums everything up: at a given moment it states whether the company has filed and paid. It is also the one that expires soonest, and the first the network asks its partners to renew. The table of documents below indicates which body issues it in India and under which wording to apply for it.

With no professional body governing payroll, selection relies on verifiable registrations. An Indian firm produces its certificate of incorporation bearing the corporate identity number, its three tax identifiers, including without exception the TAN, without which it cannot lawfully remit withholding on your clients' salaries, and its registration with the labour department of its state. Recent contribution payment challans complete the file. A Chartered Accountant qualification, where present, is a marker of standing rather than a condition of membership. State coverage should be stated explicitly rather than left to be inferred.

Bodies and certificates in India

Local wordingIssuing bodyValiditySource
GST Return filing status (tableau GSTR-1 / GSTR-3B sur le portail GST) ; Form 26AS / AISGST return filing status and Form 26AS/AIS

Point important à ne pas surinterpréter : l'Inde ne délivre PAS d'attestation générale de régularité fiscale aux sociétés. L'« Income Tax Clearance Certificate » de l'article 230 de l'Income-tax Act concerne pour l'essentiel les personnes physiques quittant le territoire. Le substitut praticable est la consultation publique du statut de dépôt des déclarations GST du GSTIN, complétée par le Form 26AS/AIS fourni par le candidat.

GSTN et Income Tax Department3 months
Where applicable
Official website
EPF Establishment Registration (EPF Code) + ECR challans ; ESIC Registration Certificate (Form C-11, code à 17 chiffres) + challansEPFO establishment registration and ESIC registration with contribution challans

Il n'existe pas d'attestation de régularité sociale au sens français. Le contrôle se fait en deux temps : le certificat d'immatriculation (sans péremption) et les récépissés de paiement mensuels (challans) des trois derniers mois, à demander à la fois pour l'EPF et pour l'ESI. Un cabinet de moins de vingt salariés peut légitimement ne pas être immatriculé à l'EPFO.

Employees' Provident Fund Organisation (EPFO) et Employees' State Insurance Corporation (ESIC)3 months
Required
Official website

Back to the India profile

You employ staff in India

Describe your requirement. It is put to the partners in that country as an anonymous summary, and your contact details are passed on to the selected firm alone.

Request a provider in India

You run payroll in India

Submit an application: we review your file, we check the documents required on the ground and we give you an answer, whether it is positive or not.

Submit an application

The other angles for India

See the 120 countries of the network