शिल्पवन्तः पादाताः संख्यायकलेखकादिवर्गश्च पञ्चशताः ॥ कZ_०५.३.१४ ॥
śilpavantaḥ pādātāḥ saṃkhyāyakalekhakādivargaś ca pañcaśatāḥ
Skilled foot-soldiers, and the group consisting of accountants (saṃkhyāyakas), scribes (lekhakas), and similar personnel are to be on the five-hundred-(paṇa) grade.
It institutionalizes the information backbone of the state—stable pay reduces turnover and corruption incentives while ensuring continuity of records.
Kauṭilya differentiates capability levels; higher training/utility warrants higher compensation, aligning pay with performance value.