Employer of Record Services in India: Top 50 Key Questions Answered (2026 Guide)

Employer of Record Services in India has become an important consideration for companies that want to hire employees in India without immediately setting up their own legal entity. A founder in Austin, a finance director in London, or an HR lead in Singapore may all need the same answer: how does hiring in India actually work? While the concept sounds straightforward, the practical questions around EOR often are not.

Who legally employs the employee? Who handles payroll, statutory compliance, taxes, benefits and employment contracts? What does an EOR actually take responsibility for, and what remains with the client? How much does an EOR service cost in India? And perhaps most importantly, how can a company choose an EOR partner without creating compliance or operational risks?

Having worked closely with companies hiring and managing talent in India, we have found that these are rarely simple yes-or-no questions. Instead, the answer usually depends on the employee’s location, compensation structure, employment arrangement, applicable labour laws, and the company’s operating model.

In practice, an Employer of Record becomes the legal employer for your India-based staff, handling employment contracts, payroll, and statutory compliance, while you retain control over the employee’s day-to-day work, targets, responsibilities, and reporting line. As a result, this structure allows companies to begin hiring in India without first establishing their own local entity, which makes it particularly useful when entering the market, building an initial team, or testing a new business operation.

Employer of Record Services in India: Quick Answers

Question	Short Answer
What is an EOR in India?	An Employer of Record in India is a local legal employer that hires and employs workers on behalf of a foreign company. The EOR manages employment contracts, payroll, and applicable statutory responsibilities, while the client generally retains control over the employee’s role, work, objectives, and reporting. This allows international businesses to hire in India without first establishing their own Indian entity.
Do I need an Indian entity?	No. An EOR can employ eligible workers through its existing Indian entity.
How much does EOR cost in India?	EOR Services India pricing starts from $49 per employee, subject to applicable terms and workforce requirements.
How quickly can I hire?	Timelines depend on documentation, role, and onboarding requirements, but EOR hires are typically onboarded considerably faster than setting up an entity.
Who manages payroll?	The EOR generally manages payroll processing, statutory deductions, and employment-related filings.
Who manages the employee?	The client normally controls the employee’s work, objectives, reporting, and day-to-day responsibilities.
Can an EOR support GCC hiring?	Yes. An EOR can support initial hiring while a company evaluates or establishes a longer-term GCC structure.
Can I move from EOR to my own entity?	Yes, subject to the employment contracts, commercial terms, and applicable legal requirements.

EOR vs Indian Entity vs PEO: Which India Employment Model Fits

Factor	EOR	Own Indian Entity	PEO
Indian entity required by client	No	Yes	Generally yes
Legal employer	The EOR	The client’s own entity	Shared, co-employment structure
Payroll	Managed by the EOR	Managed by the client	Managed by the PEO or service provider
Statutory compliance	Managed by the EOR	Managed by the client	Shared, depending on structure
Speed for initial hiring	Generally fastest	Longer setup required	Depends on the existing entity
Suitable for testing India	Yes	Less suitable	Requires an existing structure first
Suitable for a large, permanent workforce	Depends on scale	Often the better fit	Depends on the specific model
GCC launch support	Yes	Yes	Yes, where applicable

Employer of Record in India: Definitions and Fundamentals

1. What is an Employer of Record in India?

An Employer of Record is a local organisation that becomes the legal employer for staff you want in India, without you owning an Indian entity. It manages contracts, payroll, and statutory filings, while you direct the employee’s actual work, deadlines, and reporting line. As a result, this structure lets an international company build a compliant India presence in weeks rather than the months entity formation usually takes.

2. How is an EOR different from a PEO in India?

A PEO generally requires the client to already have a registered Indian entity, since it operates through co-employment, while an EOR needs no local entity at all. Consequently, an EOR is the more common starting point for companies testing the market, while a PEO tends to suit companies that already have a foothold. Our PEO services in India guide covers this distinction in more depth.

3. Do I need my own company in India to hire employees here?

No, you do not need an Indian entity to hire employees here. Instead, you can hire directly through the EOR’s existing Indian entity and start onboarding within days rather than the months entity formation typically takes. This is precisely the problem an EOR exists to solve.

4. How is an EOR different from hiring someone as an independent contractor?

A contractor is self-employed and not entitled to statutory benefits, while an EOR-employed worker is a genuine employee with full legal protections. Therefore, treating someone who functions like an employee, with set hours, ongoing direction, and integration into your team, as a contractor instead creates real financial and legal exposure. Our guide on employee misclassification penalties walks through exactly how that risk plays out.

5. Can an EOR hire employees in every Indian state?

Most established EOR providers can hire across every Indian state, provided they maintain the necessary state-level registrations. Even so, coverage varies between providers, so it is worth confirming this directly for the specific states where your candidates are based rather than assuming blanket coverage.

6. Is the EOR model legal in India?

Yes, EOR arrangements can be used legally in India when the employment relationship, contracts, registrations, payroll, and statutory obligations are structured and managed in accordance with applicable Indian laws. There is no law prohibiting a company from employing staff on behalf of another business. That said, the legal risk sits not in the model itself, but in how carefully any individual provider implements it.

7. What types of companies use an EOR in India?

Technology companies, SaaS businesses, consulting firms, manufacturers, healthcare companies, startups, multinational organisations, and companies establishing GCC teams commonly use EOR services in India. In fact, EOR is particularly useful when a business wants to hire employees before establishing its own Indian legal entity, regardless of which industry it operates in.

8. How established is the EOR model in India?

The EOR model has operated in India for well over a decade, with adoption accelerating sharply after 2020. Around that point, remote hiring stopped being a pandemic-era workaround and became a deliberate market-entry strategy. It is now a mainstream route into the country, not an experimental one.

EOR Cost, Pricing and Financial Considerations

9. How much does an EOR cost in India?

EOR pricing in India generally consists of the employee’s salary and statutory employment costs, plus the EOR’s service fee. EOR Services India offers EOR services starting from $49 per employee, subject to the applicable service scope and commercial terms. Beyond that base fee, the total employment cost can vary based on salary, statutory contributions, benefits, insurance, onboarding requirements, and other services selected. Our detailed EOR pricing and cost guide breaks down every component further.

10. Is an EOR cheaper than setting up my own Indian entity?

For a small initial team, an EOR can often be a faster and more cost-effective route than establishing and operating a new Indian entity. For a large, permanent workforce, the economics may shift toward an owned entity. That is because owned-entity costs spread across more people, while EOR fees stay largely per-employee. Even so, there is no universal headcount at which every company should move from an EOR to its own entity; the decision depends on workforce size, expected growth, permanence of operations, regulatory requirements, operating costs, and long-term India strategy.

11. What does the monthly EOR fee typically include?

A standard EOR fee typically covers payroll processing, statutory compliance, contract issuance, and basic HR support. Anything beyond that, such as recruitment or enhanced benefits administration, should be listed separately in the agreement rather than assumed to be included.

12. Are there hidden costs to watch for with EOR providers?

Yes, onboarding fees, termination charges, and benefits administration sometimes sit outside the headline monthly rate. In fact, this is where companies get caught out most often. For that reason, ask for a complete, itemised cost breakdown before signing, not after the first invoice arrives.

13. Does EOR pricing change based on an employee’s seniority?

The EOR service fee itself is usually flat regardless of salary level, though statutory contributions scale with compensation. That said, a small number of providers do scale their service fee with seniority as well, so this is worth confirming case by case, particularly for senior or executive hires.

14. What is the cost difference between using an EOR and a PEO?

PEO fees tend to run lower per employee than EOR fees, but that comparison only applies if you already have an Indian entity, since PEOs require one. Consequently, for most first-time entrants without an existing entity, the EOR route is the only realistic option regardless of relative price.

15. How should I budget for statutory contributions on top of salary?

Budget for an additional layer covering employer Provident Fund contributions, gratuity accrual, and any applicable state taxes on top of gross salary. Our statutory benefits guide gives exact figures and formulas rather than rough estimates.

EOR Legal and Compliance Responsibilities in India

This is where global employers tend to worry the most, and honestly, that instinct is correct, since getting compliance wrong in India is expensive and slow to fix.

16. What happens if my EOR provider turns out not to be compliant?

Your employees, and potentially your company, inherit the legal and financial exposure of a non-compliant EOR provider. This is exactly why provider due diligence matters more than comparing monthly fees. Before signing, check registrations, ask for compliance references, and confirm how long the provider has operated in each state you need coverage in.

17. Can an EOR help avoid employee misclassification penalties?

Yes, a properly structured EOR arrangement reduces misclassification risk by establishing the employment relationship correctly from day one. This matters because Indian courts apply a substance-over-form test rather than relying on contract labels alone. Our full guide on employee misclassification penalties covers the specific case law and financial exposure involved.

18. What are India’s Labour Codes and how do they affect EOR employment?

The Government of India brought India’s four consolidated Labour Codes, covering wages, industrial relations, social security, and occupational safety, into force with effect from 21 November 2025, through Official Gazette notification, replacing close to thirty older central statutes. That notification date marks commencement of the Codes themselves. However, full implementation depends on central and state governments separately notifying the detailed rules under each Code, a process that continues progressively rather than having concluded on a single date. See the Sources section below for the specific notification and the underlying legislation. A competent EOR tracks both the commencement position and the ongoing rule notifications, so employers do not need to interpret this legislation themselves.

19. Who is legally responsible if a labour dispute arises?

Legal responsibility typically splits according to the service agreement between the client and the EOR. Generally, the EOR handles formal employment matters and statutory notices, while the client manages performance and day-to-day direction. For this reason, a well-drafted contract spells this division out clearly before any dispute happens, not during one.

20. Does an EOR handle Professional Tax across different states?

Yes, a properly resourced EOR registers for and manages Professional Tax obligations across every state where it employs staff. This matters more than most first-time employers expect, since Professional Tax rates, and even whether it applies at all, vary significantly by state. Our comparison of Professional Tax rules across Karnataka, Maharashtra, and Telangana shows exactly how much this differs.

21. What data protection rules apply to EOR employee information?

India’s Digital Personal Data Protection Act, 2023 governs how employee data gets collected, stored, and shared by an employer. Given this, ask your EOR directly where data is stored, who can access it, and how cross-border transfers to your headquarters are handled, since practices vary meaningfully between providers.

22. Can an Indian EOR sponsor employment visas for expats?

Whether an EOR can sponsor an employment visa depends heavily on the specific visa category and the expat’s role, and it is more nuanced than most providers let on. In other words, this is not a simple yes across every case. Our detailed guide on Employment Visas and FRRO sponsorship through an EOR covers exactly which situations qualify.

23. Is moonlighting a real risk for EOR-employed staff?

Yes, moonlighting is a genuine risk, particularly with remote technical roles where dual employment is easier to conceal. Fortunately, clear contract terms and disclosure requirements manage this risk effectively. Our guide on moonlighting risks in remote tech hiring covers how to structure that protection properly.

24. Does using an EOR reduce Permanent Establishment tax risk?

An EOR can help manage Permanent Establishment risk, but it is not an automatic shield against it. Instead, Permanent Establishment assessments depend on what the employee actually does and how much authority they exercise on the company’s behalf, not merely on who signs their paycheck. Tax counsel should therefore confirm this for anything beyond routine roles.

Payroll, Tax and Statutory Contributions

Payroll mechanics sound boring until something goes wrong with them, at which point they quickly become the only thing anyone in finance wants to talk about.

25. How does payroll actually work under an EOR arrangement?

The EOR calculates gross-to-net salary, deducts applicable taxes and statutory contributions, and disburses payment monthly alongside a compliant payslip. Specifically, the client approves the underlying compensation structure, while the EOR executes the payroll mechanics accurately every cycle.

26. What statutory contributions does an EOR manage on payroll?

Provident Fund, Employees’ State Insurance where applicable, Professional Tax, and gratuity accrual all sit inside standard EOR payroll management. As a result, none of these should require separate manual tracking on the client’s side once the EOR is properly onboarded.

27. How is TDS calculated and deducted for EOR-employed staff?

Tax Deducted at Source follows applicable income tax slab rates and gets withheld monthly by the EOR as the legal employer, exactly as it would with any direct hire. Each year, the employee receives Form 16 confirming what was deducted across the financial year.

28. Can employees hired through an EOR receive stock options?

Yes, employees hired through an EOR can receive stock options, though the process involves more coordination than a direct hire. Since the EOR runs payroll while the client company typically grants the equity, both parties need to coordinate closely on tax withholding. Our guide on stock options for EOR employees in India covers the FEMA filing and tax withholding details in full.

29. Does the 50 percent basic wage rule affect EOR payroll structures?

Yes, the 50 percent basic wage principle under the Code on Wages affects how salary is split between basic wage and allowances, which in turn affects Provident Fund and gratuity calculations. Our piece on the 50 percent basic wage rule explains exactly how this reshapes take-home pay.

30. How does an EOR handle salary payments across currencies?

Employees get paid in Indian rupees regardless of what currency the client company budgets in internally. Behind the scenes, the EOR converts and settles funds locally, so employees never deal with foreign exchange fluctuations affecting their salary directly.

31. What is Form 16 and does the EOR provide it?

Form 16 is an annual certificate confirming salary paid and tax deducted, which employees need to file personal income tax returns. Accordingly, any properly run EOR issues this automatically each year without the employee needing to request it separately.

32. Are EOR employees eligible for the same tax deductions as direct hires?

Yes, EOR employees receive identical tax treatment to direct hires, since legal status as an employee determines this, not the identity of the entity that technically employs them. Standard deductions and exemptions therefore apply the same way either route.

Employee Benefits, Leave and Insurance

Benefits questions often reveal a gap between what a global HR team assumes and what Indian law actually requires, which is exactly why they deserve their own section.

33. What statutory benefits must an EOR provide to employees?

Provident Fund, gratuity after eligible service, Employees’ State Insurance where the salary threshold applies, and statutory leave all fall under mandatory EOR-provided coverage. Our full statutory benefits guide lists every required benefit with exact eligibility rules.

34. What are the maternity and paternity leave rules for EOR employees?

Maternity leave runs 26 weeks fully paid for the first two children, one of the more generous statutory entitlements globally, while paternity leave carries no statutory minimum in the private sector at all. Our guide on maternity, paternity, and parental leave rules covers both sides of that gap.

35. Do EOR employees get the same benefits as an employer’s direct hires elsewhere?

EOR employees receive everything Indian law requires as a baseline, plus whatever benefits the client company chooses to add on top. As a result, thoughtful employers often extend enhanced leave or wellness benefits specifically to maintain parity with how they treat staff in other countries.

36. Can I offer perks beyond what Indian law requires?

Yes, employers can offer additional perks beyond the statutory minimum, and many competitive employers do exactly this, particularly around paternity leave and wellness stipends. A good EOR administers these extras alongside mandatory benefits without added friction for either party.

37. What happens to an employee’s benefits if they relocate cities within India?

Core statutory benefits such as Provident Fund transfer without disruption when an employee relocates, since these operate under central schemes. However, state-specific items such as Professional Tax rates may change, and a competent EOR updates payroll accordingly without the employee needing to intervene.

38. Does an EOR manage health insurance for employees?

Many EOR providers offer group health insurance as a standard or add-on benefit, distinct from the government’s ESI scheme. Even so, confirm coverage levels and network hospitals directly, since quality varies meaningfully between providers.

Hiring, Onboarding and Employee Management

This is where the practical, day-to-day mechanics of managing people actually live, and where a good EOR earns its fee most visibly.

39. How quickly can I hire someone through an EOR in India?

EOR hires can often be onboarded within one to three weeks after candidate selection, depending on documentation, role requirements, and onboarding readiness. By comparison, setting up an entity from scratch can take two to four months. In most cases, documentation completeness on the candidate’s side is the biggest variable affecting that timeline.

40. What documents does onboarding through an EOR require?

Standard identity and address proof, bank details, educational qualifications, and prior employment records cover most onboarding cases. Once these documents are collected, the EOR handles statutory registrations on the back end.

41. Can I convert an existing contractor into a full-time EOR employee?

Yes, converting an existing contractor into a full-time EOR employee is a common and straightforward transition. That said, the conversion needs a clean break in documentation to avoid any misclassification questions about the earlier contractor period.

42. What are the standard notice period rules in India?

Notice periods in India usually range from thirty to ninety days depending on seniority and contract terms, with senior roles typically carrying longer requirements. Alternatively, either party can generally pay in lieu of notice instead of serving it out in full.

43. How does termination actually work under an EOR arrangement?

The client company makes the business decision to terminate; the EOR manages the legally compliant process, including notice, documentation, and any required consultation. Our full guide on termination, severance pay, and notice period rules covers every step involved.

44. What is full and final settlement, and who manages it?

Full and final settlement covers unpaid salary, leave encashment, and any gratuity due at exit, and the EOR calculates and processes it. Typically, this happens within a defined window after the employee’s last working day, set out in the employment agreement.

45. Can I terminate an EOR employee without cause?

Generally yes, subject to proper notice or pay in lieu, though the process must still follow Indian procedural requirements regardless of the reason for termination. In fact, termination without any documented process at all is where most disputes actually originate, not the absence of cause itself.

46. Who owns intellectual property created by EOR-employed staff?

Ownership of intellectual property should sit with the client company, established through properly drafted IP assignment clauses in the employment contract, not with the EOR. Our guide on how EOR platforms enforce NDAs and IP assignment explains exactly how that documentation should work.

EOR, GCCs and Long-Term India Expansion

47. When should I transition from an EOR to my own entity?

There is no universal headcount at which a company should move from an EOR to its own Indian entity; the decision depends on workforce size, expected growth, permanence of operations, regulatory requirements, operating costs, and long-term India strategy. Our piece on Employer of Record benefits and risks frames this decision in more detail.

48. Can I build a Global Capability Centre starting with an EOR?

Yes, building a Global Capability Centre by starting with an EOR is one of the more common expansion paths. Typically, companies begin with a small EOR-employed team, validate the workforce model, and then transition to a fully owned GCC once headcount and commitment justify the investment.

49. What are the biggest risks of relying on an EOR long term?

The biggest long-term EOR risks are cost inversion at scale, gradual loss of direct control, and dependency on a single provider’s operational stability. None of these are reasons to avoid an EOR early on. Instead, they are reasons to revisit the arrangement periodically rather than treat it as permanent by default.

50. How do I actually choose the right EOR provider in India?

Choose an EOR provider based on compliance track record, state-level coverage, employee support quality, and clarity on regulatory changes, not price alone. Our guide on choosing Employer of Record vendors walks through exactly what to ask before signing.

Who Manages What Under an EOR?

Responsibility	EOR Services India	Client Company
Employment contract	Yes
Payroll processing	Yes
Statutory deductions	Yes
Statutory filings	Yes
Employee onboarding	Yes	Shared
Job description		Yes
Hiring decision		Yes
Daily work management		Yes
Performance objectives		Yes
Reporting structure		Yes
Business strategy		Yes
Termination decision	Shared	Yes
Legal employment process	Yes	Shared

How This Actually Plays Out: Four India Hiring Scenarios

Scenario 1: A US SaaS company wants five engineers in Bengaluru.

Without an EOR, the path runs through establishing Indian operations, completing registrations, building payroll infrastructure, and only then hiring, a process that can take several months before a single offer letter goes out. With an EOR, however, the sequence flips: select candidates, complete EOR employment documentation, onboard, and let the EOR handle payroll and statutory administration from day one. As a result, the team can be working within weeks.

Scenario 2: A UK company wants to hire a finance team in Mumbai.

The client defines the roles, compensation bands, and reporting structure. Meanwhile, the EOR issues compliant offer letters, registers the employees for Provident Fund and ESI where applicable, and manages Mumbai-specific Professional Tax obligations that a London-based HR team would otherwise need to research from scratch.

Scenario 3: A global company wants to establish a Global Capability Centre.

Rather than committing to a large entity build immediately, the company starts with five to ten people through an EOR. It then validates the workforce model against actual delivery and cost expectations, and only after that evaluates establishing its own entity or GCC once the data supports the decision.

Scenario 4: A company already has an Indian entity but needs additional hiring support.

Here, an EOR may or may not be the right tool. If the entity already handles payroll and compliance well, a PEO or direct hiring through the existing entity is often more cost-effective. That said, an EOR still makes sense for a specific state the entity is not registered in, or for a short-term project team the company does not want on permanent headcount.

What Talent Can Global Companies Hire Through an EOR in India?

An EOR is not limited to any single function. Employers most commonly build the following profiles through EOR Services India: software developers, AI and machine learning engineers, data scientists, cloud engineers, DevOps professionals, cybersecurity specialists, product managers, finance and accounting professionals, HR professionals, sales and business development teams, customer support teams, operations professionals, engineering professionals, supply chain professionals, project managers, and senior management.

It is worth being precise here: EOR and recruitment are separate functions. An EOR provider handles the employment side, contracts, payroll, and compliance, once a candidate is identified. Recruitment capability, sourcing and screening candidates in the first place, is a related but distinct service. Consequently, some providers offer both under one roof, while others focus purely on employment administration and expect the client to bring candidates already selected.

From First Employee to Global Capability Centre

Companies rarely go from zero to a full GCC in one step. Instead, the realistic path looks like this: hire, build, validate, scale, establish.

Stage 1, Hire

Bring on the first India employees through an EOR, with no entity commitment required.

Stage 2, Build

Grow the functional team around a specific capability, engineering, support, or operations.

Stage 3, Validate

Assess actual long-term workforce requirements against the initial hypothesis, using real delivery data rather than a projection.

Stage 4, Establish

Set up a local entity or formal GCC once the numbers justify the investment.

Stage 5, Transition

Move employees from the EOR to the new entity where commercially and legally appropriate, with proper planning around contracts, tenure, and benefits continuity.

Why Global Companies Use EOR Services India

Fifty answers cover the mechanics of an EOR arrangement. What they do not fully capture is the scale we actually operate at, and that matters when deciding who to trust with your first hire in India.

What We Bring	The Number
Workforce deployed for clients	42,000+
Years operating in India specifically	17+
Starting price for EOR services	From $49 per employee, per month
Offices worldwide	13
Countries with direct presence	3+

What EOR Services India Delivers

In practice, EOR Services India combines workforce scale, recruitment capabilities, and employment administration to support international companies hiring and managing talent across India.

India-wide workforce support. We support hiring and employing talent across major metropolitan centres as well as emerging employment markets across India.

Employment and payroll administration. Employment contracts, onboarding, monthly payroll, statutory deductions, payroll documentation, and employee exits are all managed as part of a continuous employment process, rather than as separate, disconnected tasks.

Statutory and employment compliance. This covers applicable requirements relating to Provident Fund, ESI, Professional Tax, gratuity, leave, wages, and other employment-related statutory obligations, with processes updated as regulations change.

Recruitment and hiring support. Recruitment capabilities are also available alongside EOR services, for companies that need support identifying, hiring, and employing talent through a single workforce partner.

IT and technology hiring. We have direct experience supporting the hiring and employment of software engineers, product professionals, data specialists, cloud and infrastructure professionals, AI and ML talent, and other technology roles.

Professional and corporate hiring. The same workforce support extends across finance, accounting, HR, sales, marketing, customer support, operations, and other professional functions.

GCC workforce support. We support companies building their initial India teams through an EOR while they assess longer-term options, including establishing and scaling a Global Capability Centre.

Remote workforce support. Our employment and payroll structures are built for distributed teams working across different Indian cities, locations, and time zones.

Employee onboarding and lifecycle administration. This support runs throughout the employment lifecycle, from contracts and onboarding through payroll, benefits, statutory administration, employee changes, and full and final settlement.

Industry Experience Across India

EOR Services India supports workforce requirements across a broad range of industries, including automotive, semiconductors, BFSI, consumer businesses, chemicals, e-commerce, startups, engineering and manufacturing, IT product development, IT services and ITES, pharmaceuticals and life sciences, power and transmission, research and analytics consulting, and telecommunications.

Naturally, each sector brings different workforce and compliance considerations. Manufacturing, for instance, may involve additional requirements relating to workplace conditions and factory operations, while technology, BFSI, and other regulated sectors can have specific considerations around data, information security, and operational controls. Our teams work with these sector-specific requirements as part of the wider employment and workforce administration process.

For international companies, this means EOR support can extend well beyond simply putting an employee on payroll. Instead, it can cover recruitment, employment, payroll, statutory administration, employee lifecycle management, and workforce expansion, whether the requirement is for a small initial team, a distributed workforce, or the early stages of building an India GCC.

Sources and Regulatory References

The compliance answers throughout this guide draw on the following primary legal and regulatory frameworks. We encourage employers to verify current requirements directly with these sources or with qualified counsel before making final decisions, since implementing rules continue to be notified progressively.

• The Code on Social Security, 2020, and the Code on Wages, 2019, notified by the Ministry of Labour and Employment, Government of India. Commencement of all four Labour Codes took effect on 21 November 2025 through notification in the Official Gazette; central and state rules implementing the Codes in full continue to be notified progressively
• The Industrial Relations Code, 2020, and the Occupational Safety, Health and Working Conditions Code, 2020
• The Employees’ Provident Funds and Miscellaneous Provisions Act, 1952, administered by the Employees’ Provident Fund Organisation
• The Employees’ State Insurance Act, 1948, administered by the Employees’ State Insurance Corporation
• The Payment of Gratuity Act and applicable state Professional Tax legislation
• The Digital Personal Data Protection Act, 2023
• The Income Tax Act, applicable Foreign Exchange Management Act rules on overseas investment, and Foreigners Regional Registration Office guidance on employment visas

Last updated: August 2026. Reviewed by the EOR Services India workforce and compliance team.