Country Payroll & Statutory Compliance

1. India — TDS, EPF, ESI and the Full Statutory Form Suite

India is the deepest country payroll engine in SamvraCore. Per payslip it previews four statutory deductions together: TDS, EPF, ESI and PT (Professional Tax). Organisation-level settings underpin all of this and include the TAN and PAN, the EPFO establishment code, the ESIC employer code, and a per-state Professional Tax registration. Every form generates as JSON, plain text or PDF and ships with table-driven tests.

Income-tax forms

Form 16 (annual TDS certificate), Form 16A (quarterly non-salary TDS certificate), Form 24Q (quarterly TDS return), Form 26Q (quarterly non-salary TDS return), Form 27Q (non-resident TDS), Form 27EQ (quarterly TCS return), Form 27D (quarterly TCS certificate), Form 10E (section 89 relief on arrears), Form 12B (prior-employer income), Form 12BA (perquisite annexure) and Form 12BB (investment declaration).

EPF forms

ECR (monthly PF return), Form 2 (nomination), Form 10D (pension), Form 11 (new joiner declaration), Form 13 (transfer), Form 19 (final settlement), Form 20 (death claim), Form 31 (partial withdrawal) and EDLI Form 5IF.

ESI forms

A monthly challan plus Form 01, 06, 06a, 07, 08, 09, 1, 1A, 1B, 10, 11, 12, 14, 16, 17, 22, 23, 26, 32, 37 and 105.

Labour-law form families

• Gratuity (Payment of Gratuity Act) — exit statement, accrual snapshot, and Forms F, I, J, K, L and N.
• Bonus (Payment of Bonus Act) — Forms A, C and D.
• Maternity Benefit Act — Forms K, L and O.
• Industrial Disputes Act — Forms A, B, Q, QA and QA1.
• Payment of Wages Act — PW Form III, PW Form IV and the PW register.

2. India — Filing Infrastructure, Vault and Compliance Operations

Generating the correct form is only half of Indian compliance; SamvraCore also provides the operational scaffolding to track, secure and submit filings. These capabilities surround the form suite described in the previous chapter.

Portal Credential Vault (v1.11.78) stores TRACES, EPFO and ESIC portal credentials encrypted at rest, scoped per organisation and per portal. Operators can list, store, get and revoke credentials through the vault, keeping sensitive portal logins out of plaintext configuration.

e-File submission framework (v1.11.79 to v1.11.80) lets an operator submit a generated form to the relevant portal, list filings, refresh a filing's status, and retry a failed one. A background polling worker automatically refreshes pending filings so their status stays current without manual checking. It is important to be precise about maturity here: the live e-filing transport for the India portals is a skeleton — the version introduced the HTTP-client framework together with TRACES, EPFO and ESIC skeletons, but the portals are not yet wired end-to-end.

A Nomination scanner runs on a cron schedule to raise refile reminders, scoped to both employee and organisation, with a dismiss API for reminders that have been handled. The Compliance dashboard produces a quarterly compliance summary, aggregating the statutory picture for an organisation. Rounding out the India engine are additional outputs — an ESOP perquisite statement, a death-benefit bundle, monthly returns, a Professional Tax state return, and salary templates with an apply API.

3. United States — Federal Payroll and Year-End Forms

The United States engine performs a federal payroll preview covering FIT, FICA and FUTA, computed by the us_calc.go calculator. Its routes sit under the US payroll and US-forms paths, following the same pattern as every country engine, whose controllers live in <cc>_payroll_controller.go files and whose calculation logic lives under pkg/payroll/.

On top of the preview, the engine generates the core United States statutory outputs:

• W-2 — the annual wage and tax statement.
• Form 941 — the quarterly federal tax return.
• Form 940 — the annual FUTA return.
• Form 1099-NEC — non-employee compensation.

The presence of Form 1099-NEC reflects that the United States engine distinguishes employees from contractors. A contractor profile is stored in the payroll_config.us_contractor field as polymorphic JSONB, letting the same payroll configuration structure carry contractor-specific data without a separate rigid schema. This means an organisation can run federal employee payroll and still produce non-employee compensation reporting for its contractors from the same module.

Taken together, the engine covers the recurring federal cadence — quarterly 941 returns and the annual 940 and W-2 at year end — alongside contractor reporting, giving a United States organisation the baseline set of federal filings generated directly from its payroll data.

4. United Kingdom — PAYE, National Insurance and HMRC Certificates

The United Kingdom engine previews PAYE and National Insurance Contributions through the uk_calc.go calculator. Notably, this calculator ships with unit tests, reflecting the care taken over the tax and NIC arithmetic that determines each employee's deductions.

The engine produces the standard set of United Kingdom payroll documents:

• P60 — the end-of-year certificate summarising an employee's pay and deductions for the tax year.
• P45 — the leaver certificate issued when an employee leaves employment.
• P11D — the return of benefits in kind.
• EPS — the Employer Payment Summary.

These outputs map to the real rhythm of United Kingdom payroll administration. The P60 closes out the tax year for continuing employees, while the P45 handles departures — making it the counterpart of the lifecycle resignation and termination actions in the HR module. The P11D captures taxable benefits that sit outside ordinary salary, and the Employer Payment Summary reports employer-level figures to the tax authority.

As with the other jurisdictions, the United Kingdom engine reads from the same payroll runs produced by the core engine, so PAYE and NIC previews and the end-of-year and leaver certificates are all derived from the organisation's actual pay data rather than being maintained separately.

5. Australia, UAE and Their Payroll Files

Two further engines cover Australia and the United Arab Emirates, each with a preview calculator and jurisdiction-specific file outputs driven from a payroll run and organisation settings.

Australia

The Australian engine previews PAYG through au_calc.go. It produces two files that define Australian payroll compliance:

• STP — Single Touch Payroll, generated from a payroll run together with the organisation's STP settings.
• SuperStream SAFF — the superannuation contribution file, generated from a payroll run together with the organisation's SuperStream settings.

United Arab Emirates

The UAE engine runs a gratuity-aware preview through ae_calc.go, reflecting that end-of-service gratuity is central to UAE employment. It produces:

• WPS — the Wage Protection System file, which can be generated directly or from a run, using the organisation's WPS settings.
• EOSB — an End-of-Service Benefit summary produced per employee.

The EOSB output is the UAE analogue of the gratuity and leaver documents seen in other jurisdictions, and because the preview is gratuity-aware the running figures already anticipate the end-of-service liability. Both engines show the consistent SamvraCore pattern: a calculator for the live preview, plus authority-specific files assembled from the committed payroll run and per-organisation configuration.

6. South Africa — PAYE, UIF, SDL and SARS Returns

The South African engine previews three statutory deductions together — PAYE, UIF and SDL — using the za_calc.go calculator. This mirrors the way the India engine previews several deductions in a single pass, capturing the combined effect of income tax, unemployment insurance and the skills development levy on each payslip.

The engine generates the standard South African revenue documents:

• EMP201 — the monthly employer declaration.
• EMP501 — the bi-annual reconciliation.
• IRP5 — the employee tax certificate.

These three documents form a coherent reporting cycle: the EMP201 is filed each month, the EMP501 reconciles the declarations across the half-year, and the IRP5 certifies an individual employee's tax position. Together they reflect the monthly-plus-reconciliation cadence that South African employers must follow.

The engine also enforces an identity-data prerequisite: it requires a South African ID number or a passport, stored in the payroll_config.za_personal field. This is the same principle seen across the country engines — statutory outputs embed national identity data, so the relevant identifier must be captured before correct certificates and returns can be produced. For completeness, note that some country engines, such as Canada and Singapore, are not implemented; the six engines covered in this topic are the jurisdictions that ship.