Junior payroll professionals in India earned an average of ₹4.18 lakh to ₹5.24 lakh a year in cost to company (CTC). That is the range across five major cities for people with up to 5 years’ experience, in Randstad India’s Salary Trends Report 2024-25. Mumbai was highest and Ahmedabad lowest. The report gives no Delhi-NCR figure, so use it as a guide rather than a Delhi quote.
This guide covers what a payroll executive does, what the available pay data shows, the skills employers test for, and how the role grows. It uses only published sources, as of 24 September 2026.
What does a payroll executive do?
A payroll executive makes sure every employee is paid the right amount on time, and that every statutory deduction reaches the government. The work follows a monthly cycle:
- Collect attendance, leave, overtime, joiner and leaver details before the cut-off date.
- Calculate earned salary, PF, ESI, TDS and any professional tax.
- Prepare the bank transfer file and payslips.
- Deposit PF and ESI within 15 days of month end, and TDS by the 7th.
- File quarterly TDS returns (Form 138) and issue Form 130 certificates each year.
- Answer employee questions on salary, tax and PF.
The payroll process guide walks through each of these steps in detail.
Payroll executive salary in India: what the data shows
The most detailed published figures come from Randstad India’s Annual Salary Trends Report 2024-25. It lists average annual CTC for junior payroll roles (0 to 5 years’ experience) under human resources. Across the five cities it covers, the average runs from ₹4.18 lakh a year in Ahmedabad to ₹5.24 lakh in Mumbai. That is roughly ₹34,800 to ₹43,700 a month in CTC, before PF and tax come out.
The report has no Delhi-NCR row, and we have not found a reliable published figure for Delhi payroll salaries. What Delhi does fix is the legal floor. A graduate in a clerical role must be paid at least ₹24,356 a month under the minimum wage order in force from 1 April 2025. Actual offers depend on the employer, the size of the payroll and how much of the PF, ESI and TDS work you can run alone.
| City | Average CTC (₹ lakh a year) | About ₹ per month (CTC) |
|---|---|---|
| Mumbai | 5.24 | 43,700 |
| Bengaluru | 4.88 | 40,700 |
| Hyderabad | 4.53 | 37,800 |
| Kolkata | 4.41 | 36,800 |
| Ahmedabad | 4.18 | 34,800 |
Read these numbers with three cautions. First, they come from the 2024-25 report and do not include Delhi-NCR. Second, CTC includes the employer’s PF and other costs, so monthly take-home pay is lower than the last column. Third, they are averages across the 0 to 5 year band, so a fresher usually starts below them. We have not found a reliable published figure for Delhi payroll salaries specifically.
The legal floor in Delhi
Delhi’s minimum wage sets the lowest lawful pay for office staff. The rates below are from the Delhi Labour Department order in force from 1 April 2025, which was still current in September 2026.
| Category (clerical staff) | Minimum wage (₹ per month) |
|---|---|
| Non-matriculate | 20,371 |
| Matriculate, not graduate | 22,411 |
| Graduate and above | 24,356 |
These are floors, not typical salaries. Ignore higher “revised” Delhi figures circulating online: the Delhi government declared that order fake in October 2025.
What moves payroll pay up
Pay in payroll grows with responsibility for compliance, not with years alone. These factors make the most difference:
- Ownership of statutory filings: running PF, ESI and TDS end to end, rather than only entering attendance.
- Up-to-date legal knowledge: the Labour Codes came into force on 21 November 2025, and the PF wage ceiling rose to ₹25,000 on 17 September 2026. People who can apply these changes are useful to employers straight away.
- Headcount and complexity: payroll for several hundred employees across states, with professional tax and different minimum wages, is harder than payroll for 20.
- Tools: payroll software plus strong Excel skills for checks and reconciliations.
Skills employers look for
Employers test a mix of law, arithmetic and software. The table lists the core skills and what each looks like on the job.
| Skill | What it looks like at work |
|---|---|
| PF and ESI calculation | Applying the 50% wage rule, the ₹25,000 PF ceiling and ESI round-up rules correctly |
| TDS on salary | Estimating annual tax under the new regime, monthly deduction, Form 138 and Form 130 |
| Labour Code basics | Pay dates, final settlement within two working days, appointment letters |
| Excel | Lookups, IF and ROUND formulas, pivot tables for reconciliation |
| Payroll software | Tally Prime payroll, Zoho Payroll or similar tools |
| Confidentiality | Handling salary and personal data carefully |
For hands-on practice with the numbers, work through the examples in our PF and ESI calculation guide.
Payroll career path
Payroll roles follow a clear ladder from processing to ownership. Titles vary between companies, but the progression usually looks like this:
| Stage | Typical titles | Main responsibility |
|---|---|---|
| Entry | Payroll assistant, HR-payroll trainee | Attendance inputs, data entry, payslip checks |
| Executive | Payroll executive, payroll and compliance executive | Full monthly run, PF, ESI and TDS filings |
| Senior | Senior payroll executive, payroll specialist | Multi-state payroll, audits, year-end reconciliation |
| Lead | Payroll manager, HR operations manager | Policy, vendor management, compliance sign-off |
Payroll also connects to accounting. In small firms, payroll is often part of the accountant’s job, so the skills overlap with those in our guide on how to become a computer accountant.
How to start a career in payroll
There is no fixed qualification for payroll work. A commerce background, such as 12th commerce or a B.Com, helps because payroll builds on accounting. The rest is learnt on the job or through a practical course. A realistic route:
- Learn the basics of accounting and salary structure.
- Practise PF, ESI and TDS calculations with current rates, not old ceilings.
- Learn one payroll software and build Excel skills.
- Prepare for interviews with scenario questions, such as calculating PF on a given salary.
IPA’s payroll management course in Delhi is a 3-month programme with 60 hours of practical training in salary processing, PF and ESI returns, TDS, Tally Prime and Zoho Payroll. Ms. Neena, a chartered accountant with over 20 years in tax, audit and payroll, teaches it. The course comes with placement assistance, and fees depend on your batch and mode. The Advanced Excel course is a useful companion.
Payroll interview questions to prepare for
Payroll interviews usually test calculation and current law rather than definitions. Practise answering these with numbers:
- Calculate PF and ESI for an employee on a given salary structure, including the 50% wage rule.
- What changed on 17 September 2026, and how does it affect EPS for someone earning ₹30,000?
- An employee resigns on the 10th. When must the final wages be paid?
- What are Form 130 and Form 138, and what were they called before April 2026?
- How do you reconcile TDS deducted, TDS deposited and TDS reported for a quarter?
- Why is ESI rounded up, and what happens when a covered employee’s pay crosses ₹21,000 mid-period?
Interviewers also check basic accounting, since payroll entries flow into the books. Our accounting interview questions and answers cover that side.
How we teach this at IPA
The payroll course at IPA is 3 months with 60 hours of practical training. You process payroll for sample companies month by month, from attendance and salary calculation to deductions, challans and returns, using TallyPrime and Zoho Payroll, with Ms. Neena, a Chartered Accountant, teaching the tax, audit and payroll side.
Frequently asked questions
What is the salary of a payroll executive in India?
Randstad India’s 2024-25 report puts average CTC for junior payroll roles (0 to 5 years) at ₹4.18 lakh to ₹5.24 lakh a year across Mumbai, Bengaluru, Hyderabad, Kolkata and Ahmedabad. These are band averages, so a fresher can expect less, and the report has no Delhi-NCR figure.
Is payroll a good career in India?
Every employer with staff needs payroll done correctly each month, and the 2025-26 changes to labour and tax law have made compliance knowledge more valuable. The work suits people who are careful with numbers and deadlines.
What qualification do I need to become a payroll executive?
There is no fixed legal qualification. A commerce background (12th commerce or B.Com) helps, but practical knowledge of PF, ESI, TDS and payroll software is what the job tests.
What is the difference between HR and payroll?
HR covers hiring, performance and employee relations. Payroll covers salary calculation, statutory deductions and filings. In smaller firms one person often handles both.
Which software is used for payroll in India?
Tally Prime has a payroll module, and there are dedicated tools such as Zoho Payroll. Almost every payroll team also uses Excel for checks and reports.