Salary structures for qualified staff
Divide each monthly gross into basic, DA, HRA and a special allowance, with basic and DA together at 50 percent or more of it so the wage definition does not push extra into PF, gratuity and bonus. For senior associates and managers, keep the structure simple and the payslip readable, since they will read it more carefully than most. HRA matters to staff in rented flats, and the HRA calculator helps them see the exemption.
Article stipends and trainees
Article assistants receive a stipend at or above the minimum their institute sets, which depends on the city where the firm's office is located. Keep them under a trainee employment type with a structure of their own, and state clearly in the offer what the stipend covers. Decide with your adviser how statutory contributions apply before the first run, then apply that decision the same way to every article in the firm.
Worked example: a mid-month joiner
A senior associate joins on 11 July on a monthly gross of ₹62,000, and the firm pays on a calendar-day basis. July has 31 days, and she is on the rolls for 21 of them, from the 11th to the 31st. Her July pay is ₹62,000 x 21 / 31 = ₹42,000. Paid days are bounded by the joining date in payroll, so the figure does not depend on someone remembering to adjust it by hand, and her first payslip matches what her offer letter led her to expect.
Reimbursements, bonus and the monthly close
Client travel, outstation allowances, late-night cabs and professional membership fees come in as reimbursements, approved by the engagement partner and keyed in as payroll inputs by the monthly cut-off. Season bonuses and annual performance bonuses are paid in their own bonus run, which keeps the salary run on schedule. Statutory bonus, where staff are eligible, follows its own rules. Close the month on a timetable and pay by the 7th.
How to set it up in ZeniaHR
- In Direct Payroll, build each salary from monthly gross so that Basic and DA together are never less than 50 percent of it.
- Set up a trainee employment type for article assistants and give each a stipend structure agreed with your adviser.
- Choose the loss of pay basis in the deduction policy, such as calendar days, so mid-month joiners and leavers are paid correctly.
- Enter client travel, late-night cab and membership reimbursements as monthly payroll inputs after partner approval.
- Pay season and annual bonuses through a bonus run, and have a partner look at every run in review before it is finalized.
- Share payslip PDFs through the app, and handle TDS and Form 16 outside ZeniaHR.
Read more about payroll in ZeniaHR.
Roles this applies to
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How is an article assistant's stipend paid?
Firms usually pay the stipend monthly by bank transfer, at or above the minimum the institute sets for the city of the firm's office. In ZeniaHR, keep articles under a trainee employment type with their own stipend structure, and settle with your adviser how statutory contributions apply before the first payroll run.
How is salary calculated for someone who joins mid-month?
Divide the monthly gross by the days in your loss of pay basis and multiply by the days the person was on the rolls. On a calendar basis, someone joining on the 11th of a 31-day month is paid for 21 days, so a ₹62,000 gross becomes ₹42,000 for that month.
Are CA firm staff eligible for statutory bonus?
It depends on each employee's wages and service measured against the eligibility conditions in the bonus rules. Support staff and junior employees are the likeliest to qualify, while senior professionals often fall outside. Check each person, and use the bonus calculator to work out the amount.