Nil, ₹150 and ₹200 boundaries at ₹15,000 and ₹20,000 shift every time an allowance changes, and Excel formulas rarely re-check.
A 22:00–06:00 night shift straddles two dates; registers count it twice or not at all, and overtime beyond the shift is lost.
Principal employers must show contractor muster rolls and wage registers, yet contractors keep them on paper or not at all.
BPO and plant night allowances depend on which nights were actually worked, which no one can confirm without timestamped punches.
Nil up to ₹15,000, ₹150 for ₹15,001–20,000 and ₹200 above ₹20,000, evaluated on each month's gross so a variable allowance moves the slab correctly.
Night shifts are attributed to the shift date, not the calendar date; overtime beyond the shift or daily limit is flagged for approval.
EPF on the ₹25,000 ceiling effective 17 September 2026 with the September split; ESI at 0.75% and 3.25% on gross up to ₹21,000.
Muster roll and wage register per plant and contractor, exportable for the principal employer's compliance file.
Nil up to ₹15,000; ₹150 for ₹15,001–20,000; ₹200 above ₹20,000, applied per employee and per establishment in Telangana.
A 22:00–06:00 shift counts as one day on the roster date; night-worked days feed any night-shift allowance component you define.
Employee 12% of basic plus DA; employer 8.33% to EPS on ceiling wages and 3.67% to EPF, plus EDLI and admin charges.
Employee 0.75% and employer 3.25% on gross up to ₹21,000; employees earning up to ₹176 a day exempt from the employee share.
Hours beyond the shift are valued at twice the hourly rate derived from the wage master and 8-hour day, shown for approval before payroll.
Payslip PDFs in the employee app, ZIP export for HR, NEFT bank file and CSV or XLSX salary registers for your CA or Tally.
The Telangana layer, from three PT slabs to three-shift plant rosters.
| Criterion | Excel salary sheet | Generic payroll tool | Attend Mitra |
|---|---|---|---|
| Telangana PT (nil / ₹150 / ₹200 at ₹15,000 and ₹20,000) | Nested IF formulas that miss variable allowances | Usually supported | Evaluated on each month's gross per establishment |
| Cross-midnight shift attendance | Double-counted or dropped | Imported from a separate attendance file | Attributed to the roster date with overtime flagged |
| Night-shift allowance basis | Paid on roster, not on nights worked | Manual input | Night-worked days counted from verified punches |
| EPF ₹25,000 ceiling from 17 Sep 2026 | Manual rework | Depends on vendor update | Ceiling and September split built into the run |
| Telangana LWF deduction | Forgotten | Varies by product | Configurable deduction line per establishment |
| Contractor registers for principal employers | Paper or absent | Generic formats | Muster roll and wage register per plant and contractor |
| Payslips and bank file | One PDF at a time | Payslips yes; bank file varies | Payslip PDFs in the app, ZIP export, NEFT file |
Create each establishment with its state, professional tax schedule, PF and ESI settings, LWF line and a wage master loaded from the latest minimum-wage notification.
Face, GPS, kiosk or web punches run against shift rules, so late marks, early exits, overtime and approved leave are recorded as they happen rather than reconstructed at month-end.
Lock the month; pending regularisation requests are approved or rejected with an audit trail before anything reaches the salary register.
LOP, overtime, PF, ESI and PT are computed from the frozen record. Review joiners, exits, ceiling crossings and arrears before approving the run.
Generate the NEFT bank file, payslip PDFs and salary register; export PF, ESI and PT summaries for your consultant to file the statutory returns.
Because Telangana PT is evaluated on each month's gross, an operator moving from ₹19,500 to ₹20,500 with overtime is taxed at the right slab that month.
Rotating rosters, cross-midnight shifts and weekly offs are already in the attendance record, so the wage register needs review, not reconstruction.
Night-shift allowance is paid for nights actually worked, verified by face or kiosk punch, not for nights on the roster.
Contractor muster rolls, wage registers and contribution summaries export per plant, reducing liability exposure for the pharma company.
Attendance, wage and leave registers export per establishment for the labour inspector or factory inspector.
PF, ESI and Telangana PT summaries export for ECR, ESIC and PT return preparation by your consultant.
Three rotating shifts on kiosk and face attendance, 200 permanent operators and 120 contract workers under two contractors.
e.g. an operator on the 22:00–06:00 shift for a week has seven night days recorded on the roster dates, and the two extra hours worked on a plant shutdown night are flagged for double-rate overtime.
Agents on 20:30–05:30 shifts using web and face attendance, monthly-salaried, with a night-shift allowance component.
e.g. an agent on ₹19,000 gross shows ₹150 Telangana PT and ESI at 0.75%, and the night allowance is paid for the 18 nights verified by punch rather than the 22 nights rostered.
Guards and cleaners across corporate campuses, paid on the 26-day divisor and billed to principal employers by verified man-hours.
e.g. the agency exports the muster roll and wage register for one campus with the invoice, and the campus facilities team reconciles both against access-control logs.
Book a free demo and see how Attend Mitra helps Indian businesses track attendance, manage shifts, and export payroll-ready reports.