The talent pool
| Measure | Figure | Source |
|---|---|---|
| GCC employment | 1.9 mn+ professionals in over 1,700 GCCs | Economic Survey 2025-26, FY2023-24 |
| Technology industry employment | 5.95 mn | NASSCOM estimate, FY2025-26 |
| Bengaluru share of GCC workforce | 35% | Invest India |
| Tier-2 and tier-3 GCC professionals | 82,000+ in cities such as Coimbatore, Indore and Vizag | Zinnov, FY2024 |
| AI skill penetration | 2.5, second globally to the US at 2.6 | Stanford AI Index 2025, cited in the Economic Survey 2025-26 |
The Labour Codes
Four codes took effect on 21 November 2025: the codes on wages, industrial relations, social security, and occupational safety. Together they replace 29 labour laws. Draft central rules were issued on 30 December 2025, and state rules also apply, so the position can differ by state.
What they mean for a GCC employer:
| Requirement | What it means |
|---|---|
| Written appointment letters | Required for every employee |
| Fixed-term employees | Benefits equal to permanent staff, and gratuity after one year |
| Minimum wages | Apply to all workers, with a central floor wage |
| Gig and platform workers | Covered by social security; aggregators contribute to a fund, capped at 5% of amounts paid or payable to them |
| Registrations and returns | A single registration, a PAN-India single licence and a single return replace multiple filings |
Where a centre uses fixed-term contracts, gratuity is payable once a year’s service is reached, so cost models should include it. See Labour Codes.
Payroll registrations
Before the first employee joins, a GCC typically needs:
- EPFO and ESIC registration, which the SPICe+ incorporation filing can trigger. The EPF Scheme, 2026 was notified on 29 June 2026 under the Code on Social Security.
- Shops and establishments registration under state law.
- Professional tax registration with the state.
- Labour Code registrations under the single-registration system.
Foreign nationals on Indian payroll are “international workers” under the EPF Scheme, 2026. Those detached under a social security agreement are excluded. See social security.
Central support: ELI
The Employment Linked Incentive (ELI, PM Viksit Bharat Rozgar Yojana) has an outlay of ₹99,446 crore.
| Element | Terms |
|---|---|
| Employer payment | Up to ₹3,000 a month for each additional employee (pay up to ₹1 lakh) kept for at least six months, for two years |
| Minimum new jobs | At least 2 (employers with fewer than 50 staff) or 5 (50 or more staff), sustained for six months |
| First-time employees | One month’s EPF wage, up to ₹15,000 |
| Window | Jobs created from 1 August 2025 to 31 July 2027 |
A GCC in its hiring phase before 31 July 2027 should check eligibility. See central schemes.
State payroll and EPF support
| State | Support | Key condition |
|---|---|---|
| Maharashtra | 40% (Mumbai/Pune) or 50% (rest) of salary above ₹1 lakh a month, up to ₹50,000 per employee a year, for 100 employees, 3 years | Registered GCC; 10-year operating period |
| Tamil Nadu | 30%, 20% and 10% of basic wages in years 1–3 for jobs paying ₹1 lakh a month or more | Employees domiciled in Tamil Nadu; 200 direct jobs; qualifying parent |
| Uttar Pradesh | Payroll reimbursement for 3 years (4 outside Gautam Buddha Nagar and Ghaziabad), up to ₹10–20 crore a year | UP GCC Policy 2024 |
| Gujarat | Job incentive up to ₹50,000 (men) or ₹60,000 (women); EPF 75–100% for five years | Gujarat GCC Policy 2025–30 |
| Odisha | 100% of employer ESI and EPF contributions for five years | Employees domiciled in Odisha |
Full terms are on the locations page.
Workplace flexibility in SEZs
An IT or ITeS unit in an SEZ may allow work from home for up to 50% of staff for up to one year under Rule 43A (2022) of the SEZ Rules. Confirm current terms with the SEZ Development Commissioner.
Expatriate leaders and secondees
| Route | Use | Key condition |
|---|---|---|
| Employment visa | Senior leaders and specialists on Indian payroll or assignment | For highly skilled or qualified professionals, not routine or clerical roles; MHA guidelines (2018) set a minimum salary of ₹16.25 lakh a year, with listed exceptions. Confirm the current threshold |
| Business visa | Set-up visits, meetings and consulting | Multi-entry and renewable; the e-business visa is valid up to 365 days |
| FRRO registration | Stays over 180 days, including most employment visas | Register shortly after arrival; check the deadline for the visa type |
Social security agreements can relieve dual contributions. Under the India–UK Double Contributions Convention, in force with the CETA from 15 July 2026, temporary assignments of up to five years (previously three) are exempt from dual contributions. India–Oman CEPA, in force from 1 June 2026, includes temporary-entry commitments for intra-corporate transferees.
Secondees also bear on tax. After the Supreme Court’s Hyatt International decision (25 July 2025), keep secondee roles and reporting lines documented to manage permanent establishment risk; see tax and transfer pricing.
Employee data
Plan HR systems and processes against the Digital Personal Data Protection Act 2023 and Rules, notified 13 November 2025. Consent Managers register from 13 November 2026, and notice, consent and breach-reporting duties apply from 13 May 2027. Failing to take reasonable security safeguards can attract penalties of up to ₹250 crore.
What to check next
- Confirm the state rules under the Labour Codes in the chosen state, since central rules were issued only in draft.
- Include gratuity after one year in cost models for fixed-term staff.
- Check ELI eligibility and job-count thresholds for hires planned before 31 July 2027.
- Map domicile and salary conditions in state payroll schemes against the hiring plan.
- Confirm the current employment-visa salary threshold and FRRO deadlines for each expatriate.