Payroll and compliance terms, explained.
Short definitions for the acronyms that show up across Comriq's compliance hub — UAN, ECR, WPS and more. Each one restates a fact already on this site, nothing new.
UAN (Universal Account Number)
A 12-digit number that stays with an EPF member for life, across every employer.
More on UANECR (Electronic Challan cum Return)
The monthly file employers submit to EPFO with contribution and wage details per member.
More on ECRESIC challan
The monthly payment instrument for remitting ESI contributions (employee and employer shares) to ESIC, due by the 15th of the following month.
LWF (Labour Welfare Fund)
A small, state-specific employee/employer contribution funding welfare activities — amount, frequency and applicability vary by state, and several states (including Rajasthan) levy none at all.
WPS (Wage Protection System)
The UAE's system requiring mainland (and most free-zone) employers to pay wages through MOHRE-approved banks or exchange houses, so timely, full payment can be verified.
UAE Wage Protection SystemSIF (Salary Information File)
The structured file format banks and WPS agents use to process a UAE employer's wage payments through the Wage Protection System.
PTEC (Professional Tax Enrolment Certificate)
In Maharashtra, the employer's own annual professional-tax enrolment (as a person carrying on a profession), separate from PTRC — see the Maharashtra professional tax page.
Professional tax in MaharashtraPTRC (Professional Tax Registration Certificate)
In Maharashtra, the employer's registration to deduct and remit employees' professional tax — separate from PTEC — see the Maharashtra professional tax page.
Professional tax in MaharashtraPF wage ceiling
The maximum monthly wage on which EPF/EPS/EDLI contributions are statutorily required — ₹25,000 from 17 September 2026, up from ₹15,000 — see the PF and EPS rates page.
PF and EPS rates, 2026GPSSA (General Pension and Social Security Authority)
The UAE federal authority administering pension contributions for UAE nationals in every emirate except Abu Dhabi, which runs its own Abu Dhabi Pension Fund.
GPSSA pension contributionsDPDP (Digital Personal Data Protection)
India's data-protection law (the DPDP Act and Rules). Employee location, biometric or Focus capture requires notice and consent the first time it's switched on.