PAYROLL, ACCENTURE INDIA

Compensation plan Guidelines & FAQs

STRICTLY CONFIDENTIAL – FOR INTERNAL CIRCULATION ONLY

This document summarizes the benefits available to Career Level 10, 11, 12 & 13 employees in India. The
Company may, at its sole discretion, alter, amend, or delete any of these benefits at any time to comply with
statutory provisions. Any applicable taxes or additional cost against these benefits will be recovered or
withheld from the employee. The guidelines around Compensation & Benefits are made in line with various
laws and company policies to safeguard the organization.

At Accenture, as per company policy, employees are given option to structure their Compensation Plan
(CompPlan) for two consecutive windows, if missed the first window (each window is available between 1st to
17th of the month). The CompPlan restructuring can be done at the time of salary revision, if any and April/May
every year subject to terms & conditions.

Please note that these benefits will be provided based on certain guidelines and only against the appropriate
supporting’s, further it will be subject to a reasonableness test by India Payroll.

Allocable Fixed Pay for CompPlan = Total Fixed Pay offered

1. If the basic salary (35% of allocable fixed pay or allocable fixed pay / 162 * 100) is greater than or equal
to ₹180,000 per annum (₹15,000 per month), then below -mentioned salary structure table (Refer Table
A) is applicable. (162 represent - Basic+ HRA+ PF)

Compensation Plan Guidelines (Table A)

Component Parameter Remarks
Basic Salary 35% of Allocable Static (non- editable)
Fixed Pay
Provident Fund Y: 12% of Basic 1. If employee’s basic salary < ₹15,000/- per month, there will be a
F: ₹1,800 pm mandatorily “Y” option available. Employee will not have any
N: Nil other option.

2. If basic salary is > ₹15,000 per month:

New joiner: If existing PF member in previous company, there

will be “Y” and “F” options available to employee. If never PF
member before, there will be Y, F and N options available to
employees.

Existing employees - During CompPlan window i.e. April every

year and when salary revision takes place, employee can make
Option from N to F / Y, F to Y; this is called upward option. F/Y
to N is not allowed.
Optional. This is pre-tax deduction. Min contribution Should be
0.01% to 10% of
between 0.01% to 10% of basic and should not be less than
Basic salary
NPS Rs.1000/- per annum. It can only be increased, neither reduction
Fixed Pay >=
in % is allowed, nor can be opted out. Corporate PRAN is mandatory
₹300,000
for contribution (details available in NPS section of this document).
Editable; Can be NIL or ₹13,200 or ₹26,400. No retrospective
eligibility allowed. Once declared cannot be reduced till next
Meal Allowance Max ₹26,400 PA
Annual cycle but If declared lesser, can be increased upto max
entitlement at the time of salary revision.

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Compensation plan Guidelines & FAQs

HRA 50% of Basic Standard (non- editable)

Salary
Miscellaneous ₹40,000 PA An amount ₹40,000 is blocked here. LTA amount if assigned lesser
Allowance* from max amount i.e.₹40000 will move to this component.

Editable; The LTA field will be Zero by default. If employee wants to

allocate LTA, they should update the amount against LTA which
gets reduced from Miscellaneous Allowance. Once amount
allocated under LTA, the same cannot be reduced till next Annual
Cycle in April every year; however, if allocated lesser, the same can
LTA ₹40,000 PA
be increased upto max entitlement at the time of salary revision.
Allocated amount will be paid proportionally as per eligibility as and
when bills are submitted and unclaimed amount, if any, will be paid
as Leave Travel Allowance as taxable in March salary or in Final
Settlement (if resigned) whichever is earlier.
Adhoc Non- Editable: Balancing figure i.e. Fixed Pay less all the above
Balancing
Allowance* components.
* International Workers (Non-Indian Passport Holders) are not eligible for Miscellaneous & Adhoc Allowance
components as part of their compensation plan.

2. If the basic salary (35% of allocable fixed pay or allocable fixed pay / 162 * 100) is lesser than ₹180,000
per annum (₹15,000 per month), then below mentioned salary structure table (Refer Table B) is
applicable. (162 represent – Basic+ HRA+ PF)

Compensation Plan Guidelines (Table B)

Component Parameter Remarks
Basic Salary Allocable Fixed Standard (non- editable)
Pay / 162 *100
Provident Fund Y: 12% of Basic Employee will have only one option, i.e. Y - 12% of Basic Salary.

HRA 50% of Basic Standard (non- editable)

Salary

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Compensation plan Guidelines & FAQs

Default Structure by System (If Employee missed to submit within timelines)

A. Existing Employees

The same plan as of March will be continue till next Comp Plan page is available (at the time of salary
revision and / or in next April).
If NPS is opted in previous year but there was no contribution done due to non-submission of valid
PRAN, then NPS will be opted out and allocated amount will be moved to Adhoc Allowance.

B. For New Joiners

If the basic salary (35% of allocable fixed pay or allocable fixed pay / 162 * 100) is greater than or equal
to ₹180,000 per annum (₹15,000 per month). Below is the default structure. (Table C)

Component Parameter Remarks

Basic Salary Auto calculation Step1 35% of Allocable Fixed Pay = XXXX
– non-editable Step2 Allocable Fixed Pay / 162 * 100 = XXXX (Restricted to
by employee ₹180,000 PA if exceeds)
Step3 Basic Salary is Maximum of Step1 and Step2
Provident Fund F: ₹1,800 pm If existing PF member with previous company, PF “F” i.e. Rs.1800
N: Nil p.m.
If never PF member with previous company, by default “N”
If Non-Indian, then PF is mandatory, and option will be “Y” by default.
NPS Nil NA
Meal Allowance Nil NIL
HRA 50% of Basic Static (non- editable)
Salary
LTA Nil NIL
Miscellaneous ₹40,000 PA Minimum of ₹40,000 PA or available amount
Allowance*
Balancing figure i.e Allocable Fixed Pay less all the above
Adhoc Allowance* Balancing
components.
* International Workers (Non-Indian Passport Holders) are not eligible for Miscellaneous & Adhoc Allowance
components as part of their compensation plan.

II If the basic salary (35% of allocable fixed pay or allocable fixed pay / 162 * 100) is lesser than ₹180,000
per annum (₹15,000 per month) (Table D)

Component Parameter Remarks

Basic Salary Allocable Fixed Static (non- editable)
Pay / 162 *100
Provident Fund Y: 12% of Basic Employee will have only one option, i.e. Y - 12% of Basic Salary.
HRA 50% of Basic Static (non- editable)
Salary

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Compensation plan Guidelines & FAQs

Detailed Information on Components

• Basic Salary – Fully Taxable

Basic Salary is 35% of Fixed Pay which is standard that is fixed by the company. The basic salary cannot be
reduced during the tenure with the Company.

• Adhoc Allowances – Fully Taxable

Adhoc allowance is the balancing figure, i.e., fixed pay less the amount allocated in other components.
This component is not applicable for International Workers (Non-India Passport Holders).

• Miscellaneous Allowances – Fully Taxable

If under LTA component, amount is assigned less than max amount i.e. ₹ 40000, the remaining amount
will be automatically added under Miscellaneous Allowance component. This component is not
applicable for International Workers (Non-India Passport Holders).

• House Rent Allowance - Partially Taxable subject to fulfilling tax provisions

HRA is one of the components of Compensation Plan and the guidelines are as below:
a. HRA can be maximum upto 50% of Basic
b. Employee to declare rent details under Tax Declaration page on Payroll tool (Allsec) to avail tax benefit
c. If rent is not declared, HRA is fully taxable
d. If rent is declared in tax page, the tax benefit for HRA is minimum out of below three rules:

Rule 1 Actual HRA received

Rule 2 50% of basic (Mumbai, Delhi, Kolkata & Chennai) & 40% of basic (other cities)
Rule 3 Rent paid less 10% of basic salary

e. Rent receipts to be submitted when tax proof page gets open; till then exemption is given based on
declarations done in tax declaration page.
f. Should stay in rented house not owned by employee as he/ she cannot pay rent to themself.
g. PAN of landlord is mandatory if Rent > ₹100,000/- per annum (₹8,333 per month). In the absence of PAN
of landlord, the HRA exemption will not be provided. There will be complete validation of Landlord PAN
details which employee updates Payroll Tool (Allsec).
h. Rented accommodation for this HRA exemption should be claimed basis the place of residence*.
*Except NCR for claiming HRA exemption, employee’s work location & residence should be same.

• Reimbursements
All employees are entitled upto an amount of ₹40,000* (as per reimbursement eligibility - please check the
Payroll Tool (Allsec) for the reimbursement breakup and eligibility) towards reimbursements.
Reimbursement eligibility will be prorated to the days worked by employee in the company in a Financial
Year (April – March). Employee will not be able to claim reimbursement more than their prorated eligibility
as on the day of claim. Note: If you do not allocate the amount or allocate less amount in LTA, the
unallocated /differential amount will be automatically moved to Miscellaneous Allowance and the same is
taxable.

As part of reimbursements employees can claim the following:

Leave Travel Allowance (LTA) - Tax-free subject to fulfilling tax provisions

An employee is entitled to LTA upto ₹40,000. LTA eligibility will be prorated from April or DOJ whichever
is later till March or DOL whichever is earlier during the FY. Employee will not be able to claim
reimbursement more than your prorated eligibility as on the day of claim. The exemption is available
twice in a block of four calendar years. The current block of four calendar years is January 2022 –
December 2025.

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Compensation plan Guidelines & FAQs

- Under LTA component, employee can assign any value upto entitlement. Once declared, LTA cannot be
reduced till next Annual Cycle but can be increased upto max entitlement if there is a salary revision
during the year.

- Unclaimed amount is paid under “Leave Travel Allowance” component in March as taxable.
- For claiming LTA employee should avail at least one day vacation leave on a business day during the
period of travel and LTA exemption is available for actual costs incurred on travel (to the extent of
Economy class airfare / 1st class AC Rail/ Volvo Bus) and is based on evidence furnished in support of
claim. Travel by taxi not allowed.
- The LTA claim should be accompanied with the LTA form & original supporting. Shortest distance of
travel will be considered. For Air travel along with the tickets the original boarding pass must be
furnished for the claim to be considered. LTA can be claimed only for the domestic travel and the travel
should start from the place of work. Taxi bills/travel agent bills will not be considered for tax exemption.
- LTA can also be claimed for dependents (which includes parents, spouse, children, siblings) provided
their details are updated on >Master Setup page as dependents. Also, it is mandatory for employee to
accompany his dependents in the same journey.
- All supporting should match the LTA claim form.

• Provident & Pension Fund - Tax-free subject to fulfilling tax provisions

- If opted for “Y” option, the Company Contributes 12% of Basic Salary towards Employer’s Provident &
Pension Fund however, the same is part of Total Fixed Pay.
- If opted for “F” option, the company will contribute ₹1800 per month towards Employer’s Provided
and Pension Fund however, the same is part of Fixed Pay (this option is available if basic salary is >
₹.15,000 per month).
- If already a PF member before, “N” option will not be available when structuring Compensation Plan
- ‘N’ option is available if basic salary is > ₹15,000 per month and not a PF contributor before.
- On opting for PF in the compensation plan, the employee will have to continue with it until their service
in the organization.
- If there is salary revision during the year, employee can switch PF from “N” to “F” / “Y” and “F” to “Y”
but not allowed to reduce PF from “F” to “N”/ “Y” to “N” / “Y” to “F”.

• Meal Allowance - Tax-free subject to fulfilling tax provisions

- The Company can provide meal allowance upto ₹26,400 in a year for meals during Office hours.
Employees can choose either ₹13,200 or ₹26,400, if willing to opt for meal allowance. If not opted for
Meal Allowance i.e. NIL, the said amount will be moved to Adhoc Allowance Component.
- Employee needs to complete Sodexo activation & KYC process based on that Sodexo will dispatch
Sodexo meal card to the employee.
- Based on the Meal Allowance allocation in comp plan and completion of KYC process, the upload will
be done on monthly basis on meal card.
- If Missed to complete the KYC process then the allocated amount will be paid in the monthly salary
under ‘Personal Pay’ component as taxable.

• National Pension System

Employee can contribute, between 0.01% to 10% of basic and should not be less than ₹1000/-per annum.
under this scheme provided their Fixed Pay >= ₹3L. It can be increased, but neither it can be decreased nor
opt out. PRAN is mandatory for contribution. Employee must open NPS Account and update PRAN No. under
master-set up on Payroll tool (Allsec). Till the time PRAN is not active, NPS contribution in the PRAN account
will not be deposited and the same will be paid under ‘Personal Pay’ in monthly salary as taxable.

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Compensation plan Guidelines & FAQs

• Transport Allowance
Tax-free subject to fulfilling tax provisions and applicable only for differently abled (PWD) employees.
- Employee who are blind or deaf and dumb or orthopedically handicapped with disability of lower
extremities are considered as differently abled person to claim the benefit of Income tax act Rule 2BB (11).
The same is provided based on the document submitted by the employee at the time of onboarding.
- If Company Transportation facility is availed, the Transport allowance component will be fully taxable.
- On Payroll tool (Allsec), there is Company Transport page where options (Yes/No) can be modified
monthly from 1st till 17th of every month
- Employees are requested to update their exact company Transport usage details initially and whenever
there is a change. If Company transport is not at all updated, then will result in default value (Yes) being
considered as taxable

Note: Kindly view the FAQ’s provided in the homepage prior to structuring the compensation plan, any
further queries raise a request on the ServiceNow under Human Resources and Payroll > Payroll > Ask Payroll
> Category > Sub-Category (Response SLA is 3 working days).

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Compensation plan Guidelines & FAQs

FAQs on Compensation Plan- Career Level 10, 11, 12, 13

TABLE OF CONTENTS

1. What is CompPlan and its purpose?

2. What are the timelines to submit CompPlan?

3. I missed to submit my CompPlan in the first Window; what will happen to my Salary for April &
CompPlan?

4. If I miss to set & submit my CompPlan in the second window also, what will happen to my CompPlan?

5. Can I change my CompPlan during the year after 2nd window?

6. What all options I will have for editing CompPlan when there is a salary revision?

7. How does Miscellaneous Allowance work?

8. How does Adhoc Allowance work?

9. What all options available for restructuring the CompPlan?

10. Since I was a new joiner last month and failed to submit CompPlan when I joined; Can I edit now?

11. I was a new joiner, I missed to edit the CompPlan in the second month of joining, what will happen?

12. What is default CompPlan and how it works?

13. What is the procedure of claiming Salary Reimbursement?

14. Can I know how the joining bonus is treated in payroll, in terms of taxation?

15. In case, I was paid Joining Bonus and have resigned without completing the agreed tenure for
Joining Bonus; how does recovery happens, what will be its impact on income tax?

16. For Compensation related query, where International workers can reach out to?

17. Where can I reach-out for any specific queries?

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Compensation plan Guidelines & FAQs

1 What is CompPlan and its purpose? Top

Ans As per Company Policy, employees are given option to structure their compensation according to
guidelines defined by the Company; this is called CompPlan. The purpose of CompPlan is to manage
the Fixed Pay in most tax-efficient manner and making better monthly cashflow.

2. What are the timelines to submit CompPlan? Top

Ans There are two windows available to restructure the CompPlan i.e. till 17th April and if missed, it can be
done between 1st to 17th of May. You can submit your compPlan multiple time before 17th, and the
updated plan as of 17th will be consider as final.

3. I missed to submit my CompPlan in the first Window; what will happen to my Salary for April &
CompPlan submission? Top
Ans Your salary for April will be processed and paid based on latest CompPlan (i.e. March) available in
the system. There will be another window available to do CompPlan between 1st to 17th of May.

4. If I miss to set & submit my CompPlan in the second window also, what will happen to my
CompPlan? Top
Ans a. If you are a new joiner Click here
b. if you are an existing employee Click here

5. Can I change my CompPlan during the year after 2nd window? Top
Ans If you fail to restructure the CompPlan by 17th May, you will be not allowed to set your CompPlan and
system will freeze your latest CompPlan for the year on 18 th May but you will be allowed to edit the
CompPlan, if there is a salary revision, you can increase values upto entitlement under LTA & Meal
Allowance however it cannot be changed downwards.

6. What all options I will have for editing CompPlan when there is a salary revision? Top
Ans As and when, we will send separate FAQs to employees who receives salary revision during the year.

7. How does Miscellaneous Allowance work? Top

Ans If assigned amount is lesser from default amount i.e. ₹40000 for LTA, the remaining amount will be
automatically added under Miscellaneous Allowance.

8. How does Adhoc Allowance work? Top

Ans Adhoc Allowance is Balancing figure i.e. Fixed Pay less all the other components. Note: Please go
through Quick View above as using Adhoc Allowance is subject to certain guidelines.

9. What all options available for restructuring the CompPlan? Top

Ans Details are available in QuickView above. A few key points are highlighted below:

• LTA component max eligibility is ₹40000

• Meal Allowance max eligibility is ₹26,400; Can be NIL or ₹13,200.
• NPS upto a max of 10% of basic salary (eligible if fixed pay >= ₹3L)

10. Since I am a new joiner, last month default CompPlan was done when I joined; Can I edit now? Top
Ans You can restructure your CompPlan in line with QuickView above. You can review above questions as
relevant for you.

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Compensation plan Guidelines & FAQs

11. I was a new joiner, I missed to edit the CompPlan in the second month of joining, what will happen?
Top
Ans If you miss to submit compensation plan in the second window/second month of joining then
default CompPlan will prevail for the financial year.

12. What is default CompPlan and how it works? Top

Ans For new joiners, when they missed to submit their CompPlan within permitted timelines, there will
be default CompPlan done by system and the same is mentioned above guidelines Click here

13. What is the procedure of claiming Salary Reimbursement? Top

Ans The following is procedure of Salary Reimbursement Claim:
• There must be allocation under the component that employee wishes to claim.
• Employee must book online reimbursement claims on Payroll tool (Allsec) during the window (26th
of current month to 12th of following month)
• Employee must upload scan copies of original supports of expenses along with reimbursement
booking sheet and Online LTA claim form (if claiming LTA) (scan copy of original boarding passes
if travelled by flight) during the window (on or before 12th of month) on Payroll tool (Allsec)>
Reimbursement > Reimbursement Booking Page.
• Claim eligibility criteria:

Salary Whose Claim What all expenses

Reimbursement
Component
Restricted to Travel Bills only (Flight, Train or Bus Travel).
LTA Self & Original Boarding Passes must along with Flight Tickets.
Dependents Minimum 1 Vacation leave between Travel dates. Taxi / Cab
/ Self Owned Car Bills/Travel agent bills are not considered
from Tax perspective. Domestic travel only.

14. Can I know how the joining bonus is treated in payroll, in terms of taxation? Top
Ans: Joining Bonus is taxable in the hands of employee and the tax is recovered from the payment. Say,
employee is in 20.8% bracket and the JB amount is ₹10,000; we will recover ₹2,080/- as tax and
balance is paid along with the salary.

15. In case, I was paid Joining Bonus and have resigned without completing the agreed tenure for
Joining Bonus; how does recovery happens, what will be its impact on income tax? Top
Ans: Full gross amount of the JB/RB will be recovered from employee resigned within the lock-in period
where JB/RB was paid. Please note that such JB/RB recovery would not be adjusted against taxable
income of the employee even though it was paid & recovered in the same Financial Year.

16. For Compensation related query, where International workers can reach out to? Top
Ans International Workers can write an email to - [email protected]

17. Where can I reach-out for any specific queries? Top

Ans a. For any payroll queries, Converse with us on DiPA Chatbot through https://askdipa.accenture.com/

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Compensation plan Guidelines & FAQs

b. You can reach out to us through our daily helplines via MS Teams ids i.e. For Fixed category :
[email protected] on all working days - 10a.m. to 6p.m

c. You can also raise your query through Service Now (Response SLA is 3 working days)