What statutory benefits does an EOR handle for employees in India?

India's employment compliance stack includes several mandatory components: Provident Fund contributions (employer and employee), Employee State Insurance for eligible wage bands, gratuity accrual for employees who complete the qualifying service period, professional tax where the state levies it, and statutory leave (earned leave, sick leave, and public holidays under the applicable Shops & Establishments Act or Factories Act).

An EOR administers all of this under its own registrations and payroll infrastructure, so the client company doesn't need PF/ESI registrations, a payroll compliance team, or state-specific Shops & Establishments registration to be compliant. The trade-off is that these obligations exist regardless of whether you hire via EOR or a subsidiary — EOR just relocates who's responsible for administering them, not whether they apply.