Immediate Action
- Review compensation structures for 50% exclusion rule compliance
- Recalculate EPF/ESIC contributions per new wage definition
- Implement pro-rata gratuity calculation for fixed-term employees
- Handle pro-rata gratuity for death/disability cases regardless of service period
- Link all employee records with Aadhaar (mandatory for benefits)
- If aggregator: Calculate 1-2% turnover contribution
- Track payments to gig/platform workers for 5% calculation
- Consider voluntary EPF/ESIC opt-in for smaller establishments
- Update ESIC registration for any extended coverage notifications
- Verify BOCW cess exemption for residential projects <₹50 lakh
- Register unorganised workers on designated portal
- Maintain records for inspector-cum-facilitator inspections
- File EPF returns by 15th of following month
- File ESIC contributions by 15th of following month
- Update nomination records for death benefits to nominees