India is the largest EOR market most providers operate in, and the hardest one to fake expertise in. Employment rules come from both the centre and the states, so a hire in Pune carries different professional tax, leave, and registration obligations than the same hire in Bengaluru or Gurugram.
The ground also just moved. Since 21 November 2025, the four labour codes have replaced 29 central statutes, and providers are mid-transition on how they structure basic pay, PF, and gratuity. A provider that hasn’t updated its India contracts for the new wage definition is a provider you’ll be cleaning up after.
So we assessed each of the 18 providers below against what India actually demands: an entity model you can name, INR payroll with correct statutory deductions, onboarding speed, and honest answers on what they won’t do.
Prices run from $99 to $699 per employee per month, and the gap in what you get for that money is wider than the gap in price. Our EOR cost guide covers how those fees are built.
Why use an EOR in India:
- Hire in 2 days to 2 weeks instead of the 3–6 months a private limited company, GST, EPFO, and ESIC registration takes
- PF, ESI, TDS, and state professional tax filed correctly, including the states your payroll team has never heard of
- The 2025–26 labour-code transition gets absorbed by your provider, not your finance team
Why to trust us:
- We research EOR providers across 180+ countries and verify prices against each provider’s profile
- This page was rewritten for the labour codes in force since 21 November 2025
- Reviews are independent and not written by vendors
Top 10 EOR in India: quick comparison
Here’s how the ten providers on this page compare on the numbers that decide an India hire: price, entity model, and INR payroll handling.
Use the arrows to page through all 10 providers, three at a time.
| Pebl | Multiplier | Remofirst | Oyster HR | Deel | Rippling | Native Teams | Papaya Global | Globalization Partners | Wisemonk | |
|---|---|---|---|---|---|---|---|---|---|---|
| Starting price | $599/mo | $400/mo | $199/mo | $699/mo | $599/mo | $500/mo | $99/mo | $599/mo | Custom | $99/mo |
| Country coverage | 180+ | 150+ | 185+ | 180 | 150 | 50+ | 85+ | 160 | 180+ | India only |
| Owns entity in India | Owned | Owned | Partner | Confirm | Owned | Owned | Partner | Partner | Owned | Owned |
| Work permits | Confirm | Confirm | Confirm | Confirm | Confirm | Confirm | Confirm | Confirm | Confirm | Yes |
| Payroll currency | INR | INR | INR | INR | INR | INR | INR | INR | INR | INR |
| Rating | 4.6 · 507 | 4.7 · 3,059 | 4.6 · 200 | 4.5 · 1,200 | 4.8 · 16,900 | 4.8 · 13,600 | 4.5 · 533 | 4.2 · 125 | 4.6 · 385 | 4.8 · 241 |
Best Employer of Record Providers for India Hiring
The following providers are evaluated by companies hiring employees in India, based on compliance coverage, payroll capability, and operational fit.
Why Pebl works in India
Pebl is Velocity Global's rebuilt platform, which means a 2014-vintage entity network sits underneath a newer interface. In India that translates to people who have actually filed Shops and Establishments registrations and reconciled state minimum wage structures, not just a contract generator.
The service model is the differentiator. Onboarding and payroll setup come with human guidance, which matters when your first Indian hire raises questions about PF transfer from a previous employer.
Pebl in India at a glance
| Payroll currency | INR |
| Statutory handling | EPF, ESI, gratuity, TDS, and state professional tax managed centrally |
| Typical onboarding | 1–2 weeks |
A decade of owned-entity infrastructure under the Velocity Global name backs the India operation.
Hands-on support through state-level quirks, from leave accruals to local wage structures.
$599/month is $200 above Multiplier for a comparable India hire; ask what the gap buys you.
Contract amendments can take time to process; agree turnaround expectations upfront.
Multiplier
Best for: Asia-first teams scaling into IndiaBuilt by Multiplier Technologies Pte. Ltd.
Why Multiplier works in India
Multiplier grew up in Asia, and India is one of its core operating markets rather than country 87 on a coverage map. Payroll runs in INR with TDS deducted and payslips issued to Indian standards, contracts generate fast, and at $400/month it undercuts the $599 tier that Deel, Pebl, and Papaya all sit in. For a company hiring across India, Singapore, and the Philippines at once, it's the most coherent single choice on this page.
Multiplier in India at a glance
| Payroll currency | INR |
| Statutory handling | TDS, PF, and professional tax integrated into payroll runs with India-standard payslips |
| Typical onboarding | Under 1 week once documents clear |
$400/month is the lowest price among the broad-coverage providers with deep India operations.
APAC operational depth: 4.7 across 3,059 reviews, with India a first-tier market.
Contractor-to-employee conversion handled in-platform at $40/contractor.
Native HRIS and finance integrations are limited; check your stack connects.
Reviewers note slower payroll-change handling at month-end; time change requests early.
Remofirst
Best for: first India hires on a tight budgetBuilt by Remofirst, Inc.
Why Remofirst works in India
$199 per employee per month. That's a third of what half this list charges.
For that money you get correct handling of the things that trip up first-time India employers: Provident Fund, state professional tax, and Shops and Establishments compliance. The support team knows India's leave and gratuity rules, which 200 reviewers rate 4.6 overall.
The model is partner-based, so a local firm is your employee's legal employer. That's a fair trade at this price for one or two hires; it's worth more scrutiny at ten.
Remofirst in India at a glance
| Payroll currency | INR |
| Statutory handling | PF, professional tax, and TDS deducted through the local employing partner |
| Typical onboarding | About 1 week after document approval |
Cheapest broad-coverage option on this page at $199/month, with 185+ country reach.
Support staff handle India's leave, gratuity, and PF questions without escalation loops.
Ask which Indian partner entity becomes your hire's legal employer, and get it in writing.
Benefits packages can run thin for senior hires; price a top-up health plan first.
Reporting is basic; finance teams tracking multi-state costs will export to spreadsheets.
Oyster HR
Best for: knowing your full India cost upfrontBuilt by Oyster HR, Inc.
Why Oyster HR works in India
Oyster's strongest India feature is what it shows you before you sign. Its employment-cost breakdowns itemize employer PF, gratuity accrual, insurance, and its own fee line by line, so finance sees the true monthly cost of a Bengaluru hire instead of a salary plus a vague markup.
At $699/month it's the most expensive sticker on this page, so that transparency had better matter to you.
Oyster HR in India at a glance
| Payroll currency | INR |
| Statutory handling | Employer PF, gratuity accrual, and TDS itemized in cost breakdowns and payroll |
| Typical onboarding | 1–2 weeks |
Line-item cost previews remove the budgeting guesswork that India's CTC structure creates.
Strong self-serve resources on distributed hiring, including India-specific guides.
$699/month is $100–$300 above peers; negotiate or justify the gap before committing.
Ask whether your hire's legal employer in India is Oyster's own entity or a partner.
Why Deel works in India
Deel processes more India hires than anyone else on this list, and it shows in the machinery. Contracts generate in hours, not days.
Payroll runs in INR with EPF, ESI where applicable, TDS, and gratuity accrual handled, and the 4.8 rating across 16,900 reviews is the largest verified sample of any provider we track.
The trade: you're one of thousands of clients. Service is fast but standardized, and anything non-standard goes through add-ons.
Deel in India at a glance
| Payroll currency | INR |
| Statutory handling | EPF, ESI, TDS, and gratuity accrual built into standard payroll runs |
| Typical onboarding | 2–5 business days |
Owned India infrastructure with the fastest standard onboarding among the global providers here.
4.8 across 16,900 reviews, the deepest customer-feedback base on this page.
Contractor management at $49/month makes mixed contractor-employee India teams workable in one system.
Price every add-on (immigration, equipment, background checks); the $599 base grows quickly.
Ask about deposit and offboarding terms for India hires before signing, not after.
Rippling
Best for: India hires who need devices and apps, not just payrollBuilt by Rippling People Center Inc.
Why Rippling works in India
Rippling treats an India hire as a full employee lifecycle problem, not a payroll line. The same system that runs INR payroll can ship a laptop to Hyderabad, provision the new hire's apps on day one, and lock everything down at offboarding. No other EOR on this page does that natively.
The catch is scope. Rippling's EOR covers 50+ countries, the smallest footprint here, so it suits companies whose map is the US plus India plus a handful of markets.
Rippling in India at a glance
| Payroll currency | INR |
| Statutory handling | PF, TDS, and statutory deductions run inside the same system as HRIS and IT |
| Typical onboarding | About 1–2 weeks including device setup |
Device shipping and app provisioning for Indian employees handled in the hiring workflow.
4.8 across 13,600 reviews, with payroll and HRIS in one audit trail.
The $500 EOR price sits on top of platform module costs; get the full bundle quote.
Setup is heavier than point EORs; a 2-person team may not recoup the configuration time.
If you'll expand beyond its 50+ countries, you'll end up running a second provider.
Native Teams
Best for: converting Indian freelancers into employeesBuilt by Native Teams Ltd.
Why Native Teams works in India
Native Teams is built around a scenario this market is full of: you've worked with an Indian freelancer for a year, the relationship is now a misclassification risk, and you want them properly employed without paying $599 a month for the privilege.
At $99/month with payment wallets and invoicing built in, it formalizes that relationship cheaply. Read our misclassification guide if you're unsure whether your contractor already crosses the line.
Native Teams in India at a glance
| Payroll currency | INR |
| Statutory handling | PF and TDS deducted through the local employing partner |
| Typical onboarding | About 1 week |
$99/month ties Wisemonk for the lowest entry price on this page.
Contractor payments, wallets, and employment sit in one account, useful mid-conversion.
Employment runs through a local partner; get the Indian entity's name in your agreement.
Confirm group health insurance options; the base package is thinner than enterprise rivals.
India is one of 85+ markets for a young company; ask who on staff owns India compliance.
Papaya Global
Best for: finance teams modelling India inside global payroll dataBuilt by Papaya Global Ltd.
Why Papaya Global works in India
Papaya is a payroll and payments company that offers EOR, not the reverse, and that's the right way to read it. If India is one line in a 15-country cost model your CFO reviews monthly, Papaya's consolidated payroll data and licensed payments rails do that job better than the hiring-first platforms. If India is your only market, you're paying $599 for analytics you won't use, with the weakest rating on this page at 4.2.
Papaya Global in India at a glance
| Payroll currency | INR |
| Statutory handling | Statutory deductions executed via in-country partners, reported in one global ledger |
| Typical onboarding | 1–3 weeks including implementation |
Consolidated, audit-ready payroll reporting across India and every other market you run.
Licensed payments infrastructure moves INR salaries without third-party transfer layers.
4.2 is the lowest rating here; read the recent reviews on our Papaya page before signing.
Employment is partner-delivered in India; confirm the entity and escalation path.
Implementation takes longer than self-serve rivals; plan start dates accordingly.
Globalization Partners
Best for: enterprise governance and audit-heavy India hiringBuilt by Globalization Partners LLC (G-P)
Why Globalization Partners works in India
G-P has run EOR since 2012, which makes it the longest-tenured provider on this page and the one most likely to have already handled whatever termination, transfer, or audit scenario your legal team is worried about. Its India operation reflects that: process-heavy, documented, built for procurement departments rather than founders.
You pay for it in opacity. There's no public price, and quotes vary by headcount and salary.
Globalization Partners in India at a glance
| Payroll currency | INR |
| Statutory handling | Full statutory administration with enterprise-grade documentation and audit trails |
| Typical onboarding | 1–2 weeks |
14 years of EOR precedent, including India terminations and severance disputes.
Documentation depth that satisfies enterprise legal and procurement review.
Get the full quote in writing: per-employee fee, deposits, and offboarding charges.
Small teams report slower-moving support; confirm your account tier before signing.
Wisemonk
Best for: India-only hiring with local depth at $99Built by Wisemonk (Bengaluru, India)
Why Wisemonk works in India
Wisemonk does one country. That's the whole pitch, and it works.
The Bengaluru team handles things global providers route to ticket queues: employee tax-regime optimization, equipment procurement and delivery, multi-state professional tax, and onboarding that clients report closing in 2 days. Its 4.8 rating across 241 reviews is the equal of Deel's and Rippling's, on a fraction of their fee.
The constraint is the mirror of the strength. The day you hire in a second country, you're running a second provider.
Wisemonk in India at a glance
| Payroll currency | INR |
| Statutory handling | EPF, ESI, TDS, gratuity, and state-wise professional tax handled in-house |
| Typical onboarding | 2–3 business days reported by clients |
Deepest India specialization on this page, with tax optimization and equipment logistics included.
$99/month entry price, roughly one-sixth of the Deel and Pebl tier.
4.8 across 241 reviews, matching the best-rated global providers here.
Pricing is salary-banded; fees rise well above $99 for CTCs over roughly ₹15–20 lakh. Get your band quoted.
India-only coverage; plan your provider strategy now if a second country is likely.
Remote
Omnipresent
TopSource Worldwide
Remote People
Remunance
Boundless
Safeguard Global
Atlas HXM
How employment law in India works now
India consolidated 29 central labour statutes into four labour codes on 21 November 2025: the Code on Wages, the Industrial Relations Code, the Code on Social Security, and the OSH Code. The final central rules followed in 2026. State rules are still uneven; Maharashtra, Gujarat, and Karnataka have notified theirs, while several states are still drafting.
Two layers still govern every hire. The codes set the central framework, and state rules add registrations, professional tax, leave variations, and shop-and-establishment requirements. This is why a provider's "India coverage" claim means little until you ask which states it has actually run payroll in.
The single biggest change for employers: the codes define "wages" so that basic pay plus dearness allowance must be at least 50% of total remuneration. PF, gratuity, and leave encashment are all computed on that wider base, so the old trick of shrinking basic pay to cut statutory costs no longer works.
Employment contracts
Written contracts are standard practice and effectively mandatory for foreign employers. A compliant Indian contract specifies the CTC breakdown (basic, HRA, allowances), notice period, probation terms, leave policy, and the governing state. Fixed-term contracts are now formally recognised under the codes and carry pro-rata gratuity after one year, which makes them genuinely usable for project-based hires.
Payroll and statutory contributions
Four deductions drive Indian payroll. Your EOR files all of them; your job is to check they're costed into your quote.
Employer payroll obligations in India (June 2026)
12% from the employee and 12% from the employer on basic + DA, with 8.33% of the employer share routed to pension on a ₹15,000 wage ceiling. The employer also pays about 1% in admin and insurance charges.
Health insurance contributions of 0.75% (employee) and 3.25% (employer) on gross pay, but only for employees earning ₹21,000/month or less. Most EOR-level salaries sit above the threshold, so ESI often never applies.
Income tax withheld monthly under the default new regime. A ₹60,000 rebate makes income up to ₹12 lakh tax-free; with the ₹75,000 standard deduction, salaries up to ₹12.75 lakh carry no tax.
Gratuity accrues at 15/26 of monthly wages per year of service, payable after 5 years (after 1 year, pro-rata, for fixed-term staff). Professional tax is a small state levy capped at ₹2,500/year.
One ceiling is in motion. The Supreme Court directed EPFO in January 2026 to decide on raising the ₹15,000 PF wage ceiling, with ₹21,000–25,000 the likely range. If that lands, employer PF costs rise for capped contributions; ask your provider how it will pass the change through.
What an employee really costs: a worked example
Take a software engineer in Pune at ₹15,00,000 gross per year, basic pay set at the 50% floor.
True annual cost: ₹15 lakh gross salary, Pune (2026)
| Cost line | Annual amount | Status |
|---|---|---|
| Gross salary (basic ₹7,50,000 + allowances) | ₹15,00,000 | Paid to employee |
| Employer PF at 12% of basic | ₹90,000 | Employer cost |
| PF admin + EDLI charges (~1% on ceiling wages) | ₹1,800 | Employer cost |
| Gratuity accrual (4.81% of basic) | ₹36,075 | Employer cost |
| ESI | Nil (gross above ₹21,000/month) | Not applicable |
| Total employment cost | ≈ ₹16,27,900 (+8.5%) | Before EOR fee |
| EOR fee on top | $99–$699 per month, provider-dependent | Varies |
Two notes on that table. Statutory add-ons of roughly 8.5% make India one of the cheaper compliance regimes in Asia; the EOR fee is often the bigger variable, since $699 a month on a ₹15 lakh salary adds proportionally more than every statutory line combined. Run your own salary through the cost calculator on this page before comparing quotes.
At lower salaries the picture changes. Below ₹21,000/month gross, ESI adds 3.25% to employer cost, and statutory bonus rules (8.33%–20% of wages) come into play for eligible employees.
If you're hiring support or operations staff at those levels, ask your provider to quote both lines explicitly; the bonus eligibility ceiling under the new Wage Code rules should be confirmed with them, as notification details were still settling in 2026.
Working hours and overtime
The OSH Code caps work at 48 hours a week, with daily hours and shift structure set by state rules. Overtime pays at twice the ordinary wage rate and requires the employee's consent.
In practice, white-collar EOR hires work 40–45 hour weeks and overtime rarely appears on a payslip. Where it matters is operations, support, and shift roles: if you're running a night-shift support pod in Gurugram, confirm your provider applies the state's shift, women-in-night-work, and overtime registration rules, because these are state-notified and uneven.
Probation and termination
Probation has no central statute; 3–6 months is the market norm, extendable once by agreement. During probation, termination is contractual and fast, usually on 15–30 days' notice.
After confirmation, the Industrial Relations Code splits the world in two. "Workers" (roughly, non-managerial employees) get statutory protection: one month's notice or pay in lieu, plus retrenchment compensation of 15 days' average pay per completed year of service.
Managerial and supervisory staff above the wage threshold are governed by their contract, where 30–90 day notice periods are standard, and 90 days is common in tech. India has no at-will employment; termination needs a cause or a lawful retrenchment process, and a sloppy exit is the single most common way foreign employers end up in an Indian labour dispute.
Notice and statutory payout by tenure (worker-category employees)
| Tenure | Notice | Statutory payout on retrenchment |
|---|---|---|
| Probation (under 6 months) | Per contract, typically 15–30 days | Unpaid salary and leave encashment only |
| 6 months – 1 year | Per contract, typically 30 days | Leave encashment; retrenchment pay once a full year is completed |
| 1 – 5 years | 1 month, or pay in lieu | 15 days' average pay per completed year + leave encashment |
| 5+ years | 1 month, or pay in lieu (contracts often set 60–90 days) | 15 days per year + gratuity at 15/26 of monthly wages per year + leave encashment |
Resignation is the commoner exit, and there the fight is over notice buyout and full-and-final settlement timing. The Code on Wages requires final dues within two days of the last working day; ask your EOR how it actually meets that.
Hiring foreign nationals: the honest picture
India's Employment Visa requires a gross annual salary above ₹16.25 lakh (the old USD 25,000 threshold, now denominated in rupees), skilled work a local can't readily do, and sponsorship by the employing entity. Stays over 180 days need FRRO registration within 14 days of arrival.
Here's the part most provider marketing skips: in an EOR arrangement, the sponsoring employer is the EOR's Indian entity, and immigration authorities scrutinise whether the foreign national genuinely works for that entity.
Every provider on this page should be treated as "case-by-case" on Indian work permits, which is why our comparison table says Confirm almost everywhere. If relocating a foreign national to India is the core of your plan, get the sponsorship mechanics in writing before you sign anything, or budget for your own entity.
Permanent establishment risk
An EOR removes the obligation to register as an employer. It does not make your company invisible to Indian tax law. If your India-based staff habitually negotiate and conclude contracts on your behalf, India can treat that as a dependent-agent permanent establishment and tax the attributable profits, EOR or not.
The practical rule: engineers, designers, and back-office roles through an EOR are low-risk. A country sales head closing Indian deals is not. Structure sales roles carefully, keep contract signature authority outside India, and take treaty advice once your India revenue is material.
Statutory benefits and leave
Statutory leave and benefits in India (2026)
| Entitlement | What the law provides |
|---|---|
| Earned (annual) leave | 1 day per 20 days worked under the OSH Code, with eligibility after 180 days of service; roughly 12–15 days a year, and state rules or company policy often add more |
| Casual and sick leave | Set by state Shops and Establishments rules, commonly around 12 days combined; varies by state |
| Public holidays | 3 national holidays (Republic Day, Independence Day, Gandhi Jayanti) plus roughly 8–12 state-gazetted holidays |
| Maternity leave | 26 weeks paid for the first two children (12 weeks thereafter), employer-funded |
| Leave encashment | Unused earned leave is encashed at exit, computed on the codes' wider wage definition |
Paternity leave has no private-sector statute; competitive employers offer 1–2 weeks by policy. Note also that statutory minimums are floors. The Indian tech market expects 18–24 total leave days, and an EOR quoting bare minimums will cost you candidates.
Onboarding timeline
A standard EOR onboarding runs: signed offer, compliant contract issued, employee KYC (PAN, Aadhaar, bank details, UAN for PF transfer), PF and applicable registrations, then first payroll. India specialists close this in 2–3 business days; most global providers take 1–2 weeks.
The slow step is usually the employee's documents, not the provider, so brief your hire on what's needed before day one.
EOR or your own entity
EOR vs your own Indian entity
| Factor | EOR | Own entity (Pvt Ltd) |
|---|---|---|
| Time to first hire | 2 days – 2 weeks | 3–6 months including incorporation, PAN, GST, EPFO, and bank setup |
| Ongoing cost shape | $99–$699 per employee per month | Fixed: accounting, audit, company secretary, payroll software, filings |
| Compliance owner | The provider, including the labour-code transition | You, across central codes and every state you employ in |
| Break-even point | Cheaper below roughly 15–25 employees | Usually cheaper above that, and necessary for GCC-scale builds |
| Exit | Stop hiring or transfer employees out; contractual notice to the provider | Winding up an Indian company is a 1–2 year process |
The transition path matters as much as the comparison. Several providers on this page, Remunance and Wisemonk in particular, will help you form a subsidiary and transfer your EOR employees into it later, with PF account continuity preserved through UAN transfer.
When an EOR is not the right answer in India
Skip the EOR if you're building at GCC scale (the per-head fees on 50 engineers fund an entire entity's compliance stack), if your India team is primarily a sales force concluding contracts (the PE exposure undercuts the EOR's main benefit), or if your work requires sector registrations an EOR can't hold for you, such as regulated financial services roles.
And if your "employee" is genuinely a project-based independent contractor, contractor management at $25–$49/month does the job; just check our misclassification guide before assuming so.
Final Thoughts
Hiring in India is operationally easy and legally layered. Statutory costs add only about 8.5% to a mid-level salary, but PF, state-level rules, and the new labour codes punish providers running India on autopilot, so pick one with real local depth.
Our calls: Deel is the best overall, with owned India infrastructure, days-not-weeks onboarding, and a 4.8 rating across 16,900 reviews. Wisemonk is the pick if India is your only hiring market; nothing global matches its local depth at $99 a month. Remofirst wins on price among the broad-coverage platforms at $199.
Whichever way you lean, read the full reviews linked on each card before you sign, and make the provider name its Indian entity in writing.
EOR in India: what buyers ask us
Costs, severance, visas, and the labour codes, answered in plain terms.
How much does an EOR cost in India?
EOR fees in India run from $99 to $699 per employee per month. On top of gross salary, statutory employer costs (PF, gratuity accrual, and admin charges) add roughly 8.5% for a typical mid-level hire.
What notice and severance apply when terminating in India?
Worker-category employees get one month's notice or pay in lieu, plus 15 days' average pay per completed year on retrenchment. Gratuity applies after 5 years. Managerial contracts typically set 30-90 day notice periods.
Can an EOR sponsor a work visa for a foreign national in India?
Only case by case. India's Employment Visa requires a salary above Rs 16.25 lakh and sponsorship by the employing entity, and authorities scrutinise EOR arrangements. Confirm sponsorship mechanics in writing before signing.
What is the cheapest EOR for hiring in India?
Wisemonk and Native Teams both start at $99 per employee per month. Wisemonk's pricing is salary-banded and rises for higher CTCs, while Remofirst is the cheapest broad-coverage global option at $199.
How long does it take to hire in India through an EOR?
Between 2 business days and 2 weeks. India specialists like Wisemonk report 2-3 day onboarding; most global providers take 1-2 weeks. Employee documents (PAN, Aadhaar, UAN) are usually the slow step.
Is using an EOR legal in India?
Yes. The EOR's Indian entity is the legal employer, handling contracts, payroll, PF, ESI, and TDS. There is no statute prohibiting the model, but sales roles concluding contracts can still create permanent establishment risk.
Did India's new labour codes change EOR hiring?
Yes. Since 21 November 2025, basic pay plus DA must be at least 50% of total remuneration, raising the base for PF and gratuity. Fixed-term employees now earn pro-rata gratuity after one year. Good EORs absorbed these changes.
Do I still pay PF and gratuity when using an EOR?
Yes, economically. The EOR files employer PF (12% of basic plus about 1% in charges) and accrues gratuity at roughly 4.81% of basic, then passes these through on your monthly invoice alongside salary and its fee.

