Guwahati, Nov. 10 -- Employee benefits are one of the few costs that grow even when headcount doesn't. Insurance premiums rise, statutory contributions change and employees' expectations shift as the workforce ages or starts families. Without a clear budget, benefits can quietly absorb more of the payroll each year. A structured approach helps you plan ahead, protect your people and avoid unpleasant surprises at renewal.

Start by dividing benefits into two groups. Mandatory costs include statutory contributions, such as provident fund and ESIC where applicable, and your liability to compensate employees for work-related injuries under the Code on Social Security, 2020, which came into force on 21 November 2025.

A workers compensation po...