Reading a payslip: statutory deductions in Indian payroll (basics)

Every company formats payslips differently. The same three letters might refer to a company allowance on one payslip and a statutory line on another. This note only describes patterns we often see in India-focused payroll — your employer’s legend or HR policy is still the best place to decode your exact sheet.

Employee contributions toward Provident Fund sometimes appear as EPF or PF; Employees’ State Insurance may show as ESI or ESIC where the establishment is covered. Professional tax is decided state by state and may appear as PT or P.T. Tax deducted at source on salary is commonly labelled TDS or income tax.

Whether each line applies to you depends on coverage, salary structure, declarations, and current law. We are not describing any one statute verbatim — always read official guidance and your Form 16 / TRACES / portal records for your case.

We do not reproduce income-tax rules, EPFO FAQs, or circular text word-for-word. For definitions, rates, and forms, use the official income-tax portal, EPFO, and ESIC websites directly.