Availability: Requires the Payroll add-on module. Most relevant to the Payroll and HR edition.
Overview
CrmLeaf's payroll engine is built around the statutory requirements of India and the Gulf Cooperation Council countries. This appendix summarises what each jurisdiction requires, so you can confirm your configuration before a live payroll run.
India
Item
Detail
Currency
Indian Rupee (INR)
Provident Fund
Administered by the Employees' Provident Fund Organisation. Employee 12% of basic; employer 12%, split as 8.33% to the pension scheme and 3.67% to provident fund. Applies to establishments with 20 or more employees.
Employees' State Insurance
Administered by the Employees' State Insurance Corporation. Employee 0.75% of gross; employer 3.25% of gross. Applies where gross pay is up to ₹21,000 per month.
Professional Tax
A state-level tax administered by the respective State Government. Varies by state; the Maharashtra maximum is ₹2,500 per year.
Tax Deducted at Source
Under the Income Tax Act, 1961. Deducted on salary above the basic exemption limit and filed quarterly as Form 24Q.
Filing outputs
Electronic Challan cum Return for provident fund, the monthly Employees' State Insurance return, state professional tax returns, Form 24Q for tax deducted at source, and Form 5 and Form 10.
Critical deadline
Provident fund deposits are due by the 15th of the following month. Late deposits attract 12% interest per annum under Section 7Q of the Employees' Provident Funds and Miscellaneous Provisions Act, 1952, with damages under Section 14B of up to 25% of arrears.
United Arab Emirates
Item
Detail
Currency
UAE Dirham (AED)
Payroll compliance
The Wages Protection System requires salary payment through approved financial institutions, monitored by the Ministry of Human Resources and Emiratisation.
End of service
Gratuity of 21 working days per year for the first five years, and 30 working days per year thereafter, based on the last basic salary.
Social insurance
UAE nationals require contributions to the General Pension and Social Security Authority.
Labour law
Federal Decree-Law No. 33 of 2021.
Critical point
Non-compliance with the Wages Protection System can trigger a hiring ban after one month's delay. The submitted file must match the format specified by the Ministry exactly.
Saudi Arabia
Item
Detail
Currency
Saudi Riyal (SAR)
Social insurance
General Organization for Social Insurance. Saudi nationals 21.5% total, comprising employee 9.75% and employer 11.75%. Expatriates: 2% employer occupational hazard contribution.
Saudisation
The Nitaqat programme sets national employment quotas by company size and sector.
End of service
Calculated under Article 84 of the Saudi Labour Law: half a month per year for the first five years, and one month per year thereafter.
Critical point
Nitaqat status affects business licence renewals, new visa issuance and eligibility for government contracts.
Qatar
Item
Detail
Currency
Qatari Riyal (QAR)
Social insurance
General Retirement and Social Insurance Authority, for Qatari nationals.
Payroll compliance
The Wages Protection System is mandatory for the private sector and monitored by the Ministry of Labour.
End of service
Gratuity of at least three weeks' basic salary per year of service, under Article 54 of the Labour Law.
Labour law
Law No. 14 of 2004 and its amendments.
Critical point
Wage transfers must be completed within seven days of the agreed payment date. Delays result in fines and possible suspension of the business permit.
Kuwait
Item
Detail
Currency
Kuwaiti Dinar (KWD)
Social insurance
Public Institution for Social Security, for Kuwaiti nationals only. Employee 7.5%; employer 11%.
End of service
Indemnity of 15 days' pay per year for the first five years, and one month per year thereafter.
Labour law
Law No. 6 of 2010 for the private sector.
Critical point
Monthly contribution filing and payment are due by the end of the following month, with a 1% penalty per month for late payment.
Bahrain
Item
Detail
Currency
Bahraini Dinar (BHD)
Social insurance
Social Insurance Organisation. Bahraini employees 19% total, comprising employee 7% and employer 12%. Expatriates: 3% employer only.
Labour law
Law No. 36 of 2012 for the private sector.
Critical point
Contributions must be registered from the first month of employment. Retroactive registration is possible but triggers back-payment and penalties.
Indirect Tax Rates Referenced
Country
Tax
Authority
India
Goods and Services Tax, 18% standard rate on software as a service
