A salary slip must show the employer's name, the employee's name, code and designation, the pay period, days paid and loss-of-pay days, each earning (basic, DA, HRA, allowances, overtime), each deduction (PF, ESI, professional tax, TDS, advances) and the net pay in figures and words. Add UAN, ESIC number, PAN and bank account for statutory traceability. Under the Code on Wages, 2019 the employer must also pay monthly wages before the seventh day of the following month.
Salary slip format (copy and use)
Fill this every month from the attendance and payroll register. Amounts below are an example for a Bengaluru employee with ₹40,000 basic; replace them with your own.
[COMPANY NAME] [REGISTERED ADDRESS] | PF Code: [PF ESTABLISHMENT CODE] | ESIC Code: [ESIC CODE] SALARY SLIP FOR THE MONTH OF [MONTH YEAR] Employee name: [NAME] Employee code: [CODE] Designation: [DESIGNATION] Department: [DEPARTMENT] Date of joining: [DD/MM/YYYY] Work location: [CITY, STATE] PAN: [PAN] UAN: [UAN] ESIC IP No.: [IP NO. / Not applicable] Bank A/c: [XXXXXX1234], [BANK] Tax regime: [New / Old] Days in month: [30] Days paid: [30] Loss of pay days: [0] Leave taken: [CL 1] EARNINGS Rs. DEDUCTIONS Rs. Basic salary 40,000.00 Provident fund (12%) 3,000.00 Dearness allowance 0.00 ESI (0.75%) 0.00 House rent allowance 16,000.00 Professional tax 200.00 Special allowance 18,000.00 Income tax (TDS) [TDS] Overtime 0.00 Salary advance recovery 0.00 Arrears / other 0.00 Other deductions 0.00 --------------------------------------- --------------------------------------- GROSS EARNINGS 74,000.00 TOTAL DEDUCTIONS [TOTAL] NET PAY: Rs. [NET PAY] (Rupees [NET PAY IN WORDS] only) Paid by bank transfer on [DD/MM/YYYY], reference [UTR NO.] Employer contributions (not deducted from salary): Employer PF: EPS Rs. 2,083.00, EPF Rs. 917.00 | EDLI Rs. 125.00 | Employer ESI: Rs. 0.00 Leave balance: EL [X] | CL [X] | SL [X] Year to date: Gross Rs. [YTD GROSS] | PF Rs. [YTD PF] | TDS Rs. [YTD TDS] This is a computer-generated salary slip and does not require a signature. [OR: For [COMPANY NAME], Authorised Signatory]
How to fill it
- Take days paid from the attendance register: calendar days minus unpaid absence (loss of pay). Pro-rate each earning by days paid ÷ days in month.
- Compute PF at 12% of basic plus DA (capped at ₹25,000 PF wages from 17 September 2026 unless the employee contributes on higher wages). Use the PF calculator.
- Deduct ESI at 0.75% of gross wages only if the employee is covered (gross up to ₹21,000, or covered at the start of the contribution period). See the ESI calculator.
- Apply professional tax for the state where the employee works, and monthly TDS for the regime the employee has chosen. The salary calculator shows both.
- Write net pay in figures and words, and record the payment date and bank reference.
Common mistakes
- Showing employer PF as a deduction. Only the employee's 12% is deducted. Show the employer's share separately as a contribution, if at all.
- Stopping ESI the month a raise takes gross above ₹21,000. Coverage continues to the end of the contribution period (30 September or 31 March).
- Basic below 50% of pay. Under the Labour Codes, allowances above half of total remuneration count as wages for PF and gratuity. A payslip with 30% basic may understate PF.
- Recovering advances or damages without limits. Section 18 of the Code on Wages permits only listed deductions, and the total in a wage period cannot exceed 50% of wages.
- Missing UAN or ESIC number. Without them an employee cannot match deductions to their PF passbook or ESIC record.
Legal points
The Payment of Wages Act, 1936 has been replaced by the Code on Wages, 2019, in force from 21 November 2025. Section 17 requires monthly wages to be paid before the seventh day of the following month, weekly wages on the last working day of the week and daily wages at the end of the shift. Wages are to be paid in current coin, notes, cheque, or credit to the bank account. The Code's rules require a wage slip for each employee; many State Shops and Establishments Acts also require registers of wages, which the payroll ledger satisfies.
FundRaksha HR produces this payslip automatically from attendance, with PF, ESI and PT calculated for every employee on each payroll run, and emails or WhatsApps it to staff.
Sources
Last reviewed: 2026-10-21. Information for Indian businesses; not legal advice.