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CONTENTS
Comparative study of Code on Wages, 2019 & Equal Remuneration Act, 1976/Minimum Wages Act, 1948/Payment of Wages Act, 1936/Payment of Bonus Act, 1965 (Repealed Acts) I-7
Comparative study of Industrial Relations Code, 2020 & Trade Unions Act, 1926/Industrial Employment (Standing Orders) Act, 1946/Industrial Disputes Act, 1947 (Repealed Acts) I-25
Comparative study of Code on Social Security, 2020 & Employee’s Compensation Act/Employees’ State Insurance Act/ Employees’ Provident Funds Act/Employment Exchanges Act/ Maternity Benefit Act/Payment of Gratuity Act/Cine-Workers Act/Building and Other Construction Workers Act/Unorganised Workers’ Social Security Act (hereinafter referred to as ‘the Repealed Acts’) I-43
Comparative study of Occupational Safety, Health and Working Conditions Code, 2020 & Factories Act/Plantations Labour Act/Mines Act/Working Journalists Act/ Working Journalists Wages Act/Motor Transport Workers Act/Beedi and Cigar Workers Act/Contract Labour Act/ Sales Promotion Employees Act/Inter-State Migrant Workmen Act/Cine Workers Act/Dock Workers Act/Building Workers Act (hereinafter referred to as ‘the Repealed Acts’) I-85
1
COMPARATIVE STUDY OF CODE ON WAGES, 2019 &
EQUAL REMUNERATION ACT, 1976/ MINIMUM WAGES ACT, 1948/ PAYMENT OF WAGES ACT, 1936/ PAYMENT OF BONUS ACT, 1965
(REPEALED ACTS)
SHORT TITLE, EXTENT AND COMMENCEMENT [SECTION 1]
Corresponding provisions in the repealed Acts
Section 1 of the Code on Wages corresponds to section 1 of the Payment of Wages Act, section 1 of the Minimum Wages Act, section 1 of the Equal Remuneration Act and section 1 of the Payment of Bonus Act.
DEFINITIONS
[SECTION 2]
ACCOUNTING YEAR [SECTION 2(a)]
Uniform accounting year for all types of employer entities
Clause (1) of section 2 of the Payment of Bonus Act defined ‘accounting year’ differently for different types of employer entities
On the other hand, clause (a) of section 2 of the Code prescribes a uniform accounting year (financial year 1st April to 31st March) for all types of employer-entities
APPROPRIATE GOVERNMENT [SECTION 2(d)]
Uniform definition of the term “Appropriate Government”
The following points emerge on a comparison between clause (d) and aforesaid corresponding sections of the Equal Remuneration Act, the Minimum Wages Act, the Payment of Wages Act and the Payment of Bonus Act:
COMPARATIVE STUDY OF CODE ON WAGES, 2019 & REPEALED ACTS I-8
In the repealed Acts, there were separate definitions of the term “appropriate Government” for the purposes of non-discrimination in the matter of wages on the basis of gender, minimum wages, payment of wages (time-limit, mode of payment of wages and authorised deductions from wages), and payment of bonus
Clause (d) of section 2 of the Code remedies the above situation by providing a uniform definition of ‘appropriate Government’ for all the above purposes
The new definition in clause (d) is intended to “remove the multiplicity of definitions and authorities leading to ease of compliance without compromising wage security and social security to the workers”. [Clarification of Central Govt. on “Code on Wages Bill”]
COMPANY [SECTION 2(e)]
References to “Companies Act, 1956” replaced with references to “Companies Act, 2013”
The definition in section 2(9) of the Payment of Bonus Act referred to the Companies Act, 1956 which has since been repealed and replaced by the Companies Act, 2013. Consequently, the reference to the Companies Act 1956 , has been replaced with a reference to the Companies Act 2013. Foreign Company not expressly included within the scope of “company”
The following points are noteworthy:
The definition in section 2(9) of the Payment of Bonus Act expressly included a foreign company as defined in section 591 of the Companies Act, 1956 (now section 379 of the Companies Act, 2013). In other words, a foreign company was regarded as a ‘company’ under section 2(9) of Payment of Bonus Act if not less than 50% of its paid-up share capital, whether equity or preference or partly equity and partly preference, is held whether singly or in the aggregate by:— by one or more citizens of India, or by one or more companies or bodies corporate incorporated in India, or by one or more citizens of India and one or more companies or bodies corporate incorporated in India.
The definition of ‘company’ in clause (e) of section 2 of the Code does not specifically include a foreign company as defined in section 379 of the Companies Act, 2013.
CONTRACTOR [SECTION 2(f)]
This definition is a new definition which was not there in any of the repealed Acts.
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COMPARATIVE STUDY OF CODE ON WAGES, 2019 & REPEALED ACTS
CONTRACT LABOUR [SECTION 2(g)]
This definition is a new definition which was not there in any of the repealed Acts.
New Definition of ‘Contract Labour’
Clause (g) of section 2 of the Code defines the term “contract labour” as under: “Contract labour” means a worker who is hired by or through a contractor
The term includes an “inter-State migrant worker”
The term does not include any worker regularly employed by the contractor for any activity of his establishment.
However, part-time employees of the contractor will be covered by the term.
DIRECT TAX [SECTION 2(j)]
Omission of redundant reference to the Super-Profits Tax Act, 1963
The definition in clause (j) omits reference to the Super-Profits Tax Act, 1963, which is covered in the definition of “direct tax law” in the Payment of Bonus Act. This is because the Super-Profits Tax Act, 1963, was repealed in 1966 by the Finance Act, 1966, and reference to it is now redundant.
EMPLOYEE [SECTION 2(k)]
Uniform definition of “employee” for all purposes under the Code
Clause (k) of section 2 of the Code gives one single uniform definition of the term ‘employee’ which will apply to minimum wages, non-discrimination in payment of wages based on gender, payment of wages(mode of payment, time-limit for payment and authorised deductions) and payment of bonus.
One of the avowed objectives of the Code is “remove the multiplicity of definitions and authorities leading to ease of compliance without compromising wage security and social security to the workers”
EMPLOYER [SECTION 2(l)]
Omission of reference to “scheduled employment” to make minimum wages applicable universally
The new definition in clause (l) of section 2 of the Code omits references to “scheduled employment” which were there in section 2(e) of the Minimum Wages Act as the Code makes minimum wages universally applicable to all employments as against the Minimum Wages Act which limits applicability of minimum wages to scheduled employments.
Uniform definition of “employer”
Clause (l) defines the term “employer” uniformly for all purposes of the Code (minimum wages, payment of wages, payment of bonus and nondiscrimination in payment of wages on the basis of gender).
COMPARATIVE STUDY OF CODE ON WAGES, 2019 & REPEALED ACTS I-10
The rationale is “to remove the multiplicity of definitions and authorities leading to ease of compliance without compromising wage security and social security to the workers”. [Clarification of Central Govt. on “Code on Wages Bill”]
ESTABLISHMENT [SECTION 2(m)]
New Definition of ‘establishment’-
Clause (m) of section 2 of the Code defines the term establishment as under:
The term “Establishment” means any place where any industry, trade, business, manufacture or occupation is carried on
The term “Establishment” specifically includes a Government establishment.
It appears that even a tea or snack stall on the pavement would be an establishment.
There is no limiting of the scope of the term “establishment” to factories, offices, and shops.
FACTORY [SECTION 2(n)]
“Factory” shall not include any place which is deemed to be a factory under section 85(1) of the Factories Act, 1948
Unlike section 2(ic) of the Payment of Wages Act, the term as defined in clause (n) of section 2 does not include any place to which the provisions of the Factories Act, 1948 have been applied under section 85(1) of that Act.
“Factory” means a factory as defined in clause (m) of section 2 of the Factories Act, 1948.
GOVERNMENT ESTABLISHMENT [SECTION 2(o)]
The term as defined does not cover government companies, statutory companies and RBI
It is important to note that, unlike section 2(16) of the Payment of Bonus Act, the term “Government establishment” does not cover government companies, statutory companies and RBI
“Government establishment” means any office or department of the Government or a local authority.
SAME WORK OR WORK OF A SIMILAR NATURE [SECTION 2(v)]
References to “ a man and a woman” replaced with references to “any gender” extend equal remuneration provisions to transgenders also
It is noteworthy that in section 2(v) references to “a man and a woman” and “ required of a man and those required of a woman” now replaced by reference to “any gender”.
So equal remuneration provisions applies to transgenders also.
I-11
COMPARATIVE STUDY OF CODE ON WAGES, 2019 & REPEALED ACTS
TRIBUNAL [SECTION 2(x)]
There is no corresponding definition in the repealed acts.
WAGES [SECTION 2(y)]
Uniform definition of “wages” for all the purposes under the Code
The repealed Acts did not give a uniform definition of “remuneration” or “salary or wage” or “wages” for the purposes of payment of bonus, minimum wages, payment of wages and non-discrimination in payment of wages on the basis of gender. These definitions differed as to what items should be included in “remuneration” or “salary or wage” or “wages”.
The rationale is “to remove the multiplicity of definitions and authorities leading to ease of compliance without compromising wage security and social security to the workers”. [Clarification of Central Govt. on “Code on Wages Bill”]
Clause (y) of section 2 gives a uniform definition of “salary or wages” for all purposes in the Code: non-discrimination in payment of wages on the basis of gender, payment of wages, bonus and minimum wages.
The definition in clause (y) is uniform as to inclusion and exclusion of various items in computing wages except for the inclusion of following four items for computing wages for equal wages for all genders and for payment of wages: any conveyance allowance or the value of any travelling concession; house rent allowance; remuneration payable under any award or settlement between the parties or order of a court or Tribunal; any overtime allowance;
Subject to differences in the treatment of the above 4 items, the treatment of all other items for computing wages is uniform for the purposes of nondiscrimination in payment of wages on the basis of gender, payment of wages, bonus and minimum wages.
WORKER [SECTION 2(z)]
Uniform definition
Clause (z) of section 2 of the Code defines worker as “person employed in any industry to do any work for hire or reward” and specifically includes working journalists and sales promotion employees.
The term does not include apprentices and specified persons.
The rationale is “to remove the multiplicity of definitions and authorities leading to ease of compliance without compromising wage security and social security to the workers”. [Clarification of Central Govt. on “Code on Wages Bill”]
COMPARATIVE STUDY OF CODE ON WAGES, 2019 & REPEALED ACTS I-12
PROHIBITION OF DISCRIMINATION ON GROUNDS OF GENDER [SECTION 3]
Discrimination against transgenders is prohibited in the matters of pay, recruitment and conditions of employment
Equal Remuneration Act was an Act” to provide for the payment of equal remuneration to men and women workers and for the prevention of discrimination, on the ground of sex, against women in the matter of employment and for matters connected therewith or incidental thereto” Equal Remuneration Act was aimed at abolishing discrimination on the grounds of “sex” between man and woman. Section 3 of the Code goes further than the Equal Remuneration Act to bar discrimination based on “gender”.
References to “man and woman “in sections 4 and 5 of the Equal Remuneration Act are omitted from section 3 of the Code. Instead, the reference is to “gender” in sub-section (1) of section 3 of the Code and to “sex” in clause (ii) of sub-section (2) of section 3.
Apparently, these changes have been made in the wordings to also prohibit discrimination against transgender in wage payment, recruitment and conditions of employment.
Sections 4 and 5 of the Equal Remuneration Act prohibited discrimination against women. Section 3 of the Code goes further to prohibit discrimination against transgenders also.
PAYMENT OF MINIMUM RATE OF WAGES [SECTION 5]
Minimum wages made Universally applicable to all employees
Section 5 of the Code mandates payment by the employer to every employee the minimum rate of wages notified by the appropriate government. Minimum wages under the Minimum Wages Act were applicable only to employees in scheduled employments.
Under Section 5 of the Code, the benefit of minimum wages is applicable to all employees.
FIXATION OF MINIMUM WAGES [SECTION 6]
Omission of references to “scheduled employment”
Section 6 of the Code omits references to “scheduled employment”.
Same rate of minimum wages for adults, adolescents, children and apprentices.
Unlike Section 3 of the Minimum Wages Act, section 6 of the Code does not permit appropriate Government to fix different minimum rates of wages for adults, adolescents, children and apprentices.
COMPONENTS OF MINIMUM WAGES [SECTION 7]
Omission of references to “scheduled employment”
Section 7 omits references to “scheduled employment”.
Except for this one major change, section 7 is on the same lines as section 4 of Minimum Wages Act.
I-13 COMPARATIVE STUDY OF CODE ON WAGES, 2019 & REPEALED ACTS
PROCEDURE FOR FIXING AND REVISING MINIMUM WAGES [SECTION 8]
Omission of references to “scheduled employment”
There is no change except for the omission of references to “scheduled employment”.
POWER OF CENTRAL GOVERNMENT TO FIX FLOOR WAGE [SECTION 9]
National floor wage rates
The Central Govt. shall fix floor wage.
Minimum rates of wages fixed by appropriate government under section 6 shall not be less than the floor wage.
If the appropriate govt. fixes the minimum rate of wages before the floor wage is fixed, then the minimum wage rate shall not be lowered if the floor rate is lower than the minimum rate of wages fixed.
FIXING HOURS OF WORK FOR NORMAL WORKING DAY [SECTION 13]
Omission of references to “scheduled employment”
Section 13 is on the same lines as section 13 of the Minimum Wages Act. There is no change in the provisions vis-a-vis section 13 of the Minimum Wages Act except omission of references to “scheduled employment”.
WAGES FOR OVERTIME WORK [SECTION 14]
Omission of Sub-section (2) of Section 14 of Minimum Wages Act
Section 14 of the Code omits sub-section (2) of section 14 of the Minimum Wages Act which provides that “Nothing in this Act shall prejudice the operations of section 59 of the Factories Act,1948 in any case those provisions are applicable”.
This is for the simple reason that Occupational Safety, Health and Working Conditions Code,2020 would repeal and replace Factories Act,1948 and hence any reference to section 59(2) of Factories Act,1948 would become redundant.
Further, Code on Wages,2019 is meant to be self-contained on issue of wages including overtime without any reference to any other legislation.
MODE OF PAYMENT OF WAGES [SECTION 15]
Electronic mode made a permissible mode of wage payment
Section 6 of Payment of Wages Act did not mention “electronic mode” as a permissible mode of payment of wages to employees.
Section 15 of the Code allows employer to pay wages to employees by electronic mode also. The Central Government has clarified the avowed objective of section 15 as follows:
“4. The proposed payment of wages through cheque or digital/electronic mode would not only promote digitization but also extend wage and social security to the worker.”
COMPARATIVE STUDY OF CODE ON WAGES, 2019 & REPEALED ACTS I-14
FIXATION OF WAGE PERIOD [SECTION 16]
Flexibility to fix different wage periods
Section 16 of the Code allows flexibility to employer to fix different wage periods for different establishments which flexibility was not there in section 3 of the Payment of Wages Act.
TIME LIMIT FOR PAYMENT OF WAGES [SECTION 17]
Uniform time limits for wage payment irrespective of number of persons employed in the establishment
Section 5 of the Payment of Wages Act provided that wages shall be paid before the expiry of the 7th day after the last day of the wage-period in respect of which the wages are payable in the case of railway, factory or industrial or other establishment upon or in which less than 1000 persons were employed.
In case of other establishments, wages was to be paid before the expiry of the 10th day after the last day of the wage-period.
Section 17 of the Code provides uniform time limits for wage payment irrespective of the number of persons employed in the establishment.
Removal of stipulation that wage be paid on a working day
Section 5(4) of the Payment of Wages Act provided that all payments of wages(except wages payable on termination of services by the employer) shall be made on a working day.
Section 17 of the Code contains no such stipulation as the Code permits payment of wages by electronic mode and these modes operate 24×7×365 and insisting credit to employee’s bank account on a working day is anachronism in this day and age of digital/electronic payments.
DEDUCTIONS WHICH MAY BE MADE FROM WAGES [SECTION 18]
Changes in ‘deductions permissible from wages of an employee during a wage period’
Loss of wages resulting from imposition, for good and sufficient cause, upon an employee of the penalty of reduction to a lower stage in a time scale was deemed to be not a deduction from wages under the Payment of Wages Act. The same is not so deemed under the Code and will be deemed as deduction from wages under the Code.
Section 7(g) of the Payment of Wages Act allowed deduction from wages of income tax payable by the employee (Tax deducted at Source or TDS).
Section 18(2)(h) of Code also allows deduction of any other statutory levies levied by the Central Govt. or State Govt. and payable by the employee.
Section 7(i) of the Payment of Wages Act authorised deduction from wages of subscriptions to, and for repayment of advances from statutory provident fund (Provident Funds Act,1925) or any recognised provident fund [Section 2(38) of the Income-tax Act, 1961] or PF approved by appropriate
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COMPARATIVE STUDY OF CODE ON WAGES, 2019 & REPEALED ACTS
government. Section 18(2)(h) goes further and allows deduction from wages of subscriptions to, and for repayment of advances from any social security fund or scheme constituted by law including PF or pension fund or health insurance scheme or fund known by any other name.
Section 7(j) of the Payment of Wages Act authorised deduction from wages of payments to a scheme of insurance maintained by the Indian Post Office. Section 18(2) does not authorise any such deduction.
Section 7(k)of the Payment of Wages Act authorised deductions from wages, with written authorisation of the employee, for the payment of LIC premium or for purchase of securities of GOI or any State Govt. or for being deposited in any Post Office Savings Bank in furtherance of any savings scheme of any such government. Section 18(2) of the Code authorises no such deduction.
Section 7(kk) of the Payment of Wages Act authorised deductions made, with the written authorisation of the employed person, for the payment of his contribution to any fund constituted by the employer or a trade union registered under the Trade Unions Act, 1926, for the welfare of the employed persons or the members of their families, or both, and approved by the appropriate Government or any officer specified by it in this behalf, during the continuance of such approval. Section 18(2)(i) provides for contribution to Social Security Fund including provident fund/pension fund/health insurance scheme
Section 7(l) of the Payment of Wages Act authorises deductions for payment of insurance premia on Fidelity Guarantee Bonds. Section 18(2) of the Code authorises no such deduction
Cap on permissible deductions from wages of an employee reduced from 75% of wages for a wage period to 50%
Section 7(3) of the Payment of Wages Act allowed a higher cap of 75% of wages for the wage period on deductions where such deductions are wholly or partly made.
Section 18(3) of the Code strictly caps deductions from wages during a wage period to 50% of the wages for the wage period
No Liability of employee where for any amount deducted by the employer from the wages but not deposited with the trust or Government fund or any other account, as required by law
Section 18(4) of the Code provides that where any deduction is made by the employer from the wages of an employee under this section but not deposited in the account of the trust or Government fund or any other account, as required under the provisions of the law for the time being in force, such employee shall not be held responsible for such default of the employer. There is no corresponding provision in section 7 of the Payment of Wages Act.
Omission of Section 7(4) of Payment of Wages Act
Section 7(4) of the Payment of Wages Act provided that “Nothing contained in this section shall be construed as precluding the employer from recovering from the wages of the employed person or otherwise any amount payable
COMPARATIVE STUDY OF CODE ON WAGES, 2019 & REPEALED ACTS I-16
by such person under any law for the time being in force other than the Railways Act, 1989”. There is no such provision in section 18 of the Code
FINES [SECTION 19]
Explanation to section 8 of the Payment of Wages Act was deleted. Explanation to section 8 provided that when the persons employed upon or in any railway, factory or industrial or other establishment are part only of a staff employed under the same management, all such realisations may be credited to a common fund maintained for the staff as a whole, provided that the fund shall be applied only to such purposes as are approved by the prescribed authority.
CHAPTER NOT TO APPLY TO GOVERNMENT ESTABLISHMENTS [SECTION 25]
This is a new provision without any corresponding provision in the Payment of Wages Act.
ELIGIBILITY FOR BONUS, ETC [SECTION 26]
Minimum bonus payable
Minimum bonus payable under section 10 of Payment of Bonus Act was eight and one-third per cent (8.33%) of the wages earned by the employee or Rs.100,whichever is higher. In case of an employee who has not completed 15 years as at the commencement of the relevant accounting year, minimum bonus shall be 8.33% of the wages earned by the employee or Rs.100,whichever is higher.
Under section 26 of the Code, minimum bonus payable irrespective of age of employee, is 8.33% of the wages earned by the employee or Rs.100, whichever is higher.
Threshold wage limit for eligibility of employee for statutory bonus
Section 12 of the Payment of Bonus Act stipulated threshold wage limit for eligibility for bonus. The section was amended from time to time. Section 26 of the Code delegates power to appropriate government to determine threshold wage limit for eligibility of employee to bonus.
Nomenclature of “minimum bonus” changed to “Annual minimum bonus”
Section 10 of the Payment of Bonus Act used the term “minimum bonus” while section 26(1) of the Code uses the term “annual minimum bonus”.
DISQUALIFICATION FOR BONUS [SECTION 29]
In case of ‘Conviction for sexual harassment’ the employee shall be disqualified for bonus
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COMPARATIVE STUDY OF CODE ON WAGES, 2019 & REPEALED ACTS
PAYMENT OF BONUS OUT OF ALLOCABLE SURPLUS [SECTION 31]
Section 31 is a new provision
Section 31(2) of Code talks about ‘finality of balance sheet of companies. Section 24 of the Payment of Bonus Act provided for finality balance sheet of banking companies’.
COMPUTATION OF GROSS PROFIT [SECTION 32]
Manner of computation of “gross profit” not given in the Code but will be provided in the Rules to be notified under the Code
Section 4 of the Payment of Bonus Act provided that the gross profits derived by an employer from an establishment shall be calculated in the manner provided by the First Schedule to that Act in case of a banking company and in any other case in the manner provided by the Second Schedule to that Act .
Section 32 of the Code provides that the gross profits derived by an employer from an establishment in respect of the accounting year shall be calculated in the manner as may be prescribed by the rules to be notified by the Central Government.
SUMS DEDUCTIBLE FROM GROSS PROFITS [SECTION 34]
No deduction from gross profits for investment allowance, development rebate and development allowance
Section 6 of the Payment of Bonus Act provided that the following sums shall be deducted from gross profits:
(a) depreciation admissible under Income-tax Act, 1961 or agricultural income-tax law;
(b) development rebate or investment allowance or development allowance admissible under Income-tax Act, 1961;
(c) direct tax payable by employer for the accounting year in respect of income, profits and gains during the year
(d) further sums as specified in the Third Schedule to the Payment of Bonus Act
Under section 34 of the Code, items (a) and (c) amount are deductible as prior charges.
No deduction in respect of item (b) is allowed under section 34 of the Code as it has become redundant due to sections 32A (investment allowance), 33 (development rebate) and 33A (development allowance) having became non-operative long back.
Deductibility for sums other than depreciation and direct tax payable shall be as per the Rules
Further sums deductible [item (d) above] shall be as specified by the Rules instead of the amounts specified in Third Schedule under the Payment of Bonus Act.
COMPARATIVE STUDY OF CODE ON WAGES, 2019 & REPEALED ACTS I-18
CALCULATION OF DIRECT TAX PAYABLE BY EMPLOYER [SECTION 35]
Manner of set-on and set-off not given in the Code but will be provided in the Rules to be notified under the Code
Section 35 of the Code provides for set-on and set-off in such manner as may prescribed while section 7 of the 1965 provided for set-on and set-off in the manner indicated in the Fourth Schedule to the Payment of Bonus Act .
TIME LIMIT FOR PAYMENT OF BONUS [SECTION 39]
Change in mode of payment of bonus from “in cash” to “by crediting it in the bank account of the employee
Section 19 of the Payment of Bonus Act provides for payment of bonus to employee “in cash”.
Section 39 of the Code provides that bonus payable under this Code shall be paid “by crediting it in the bank account of the employee by his employer”.
Changes in provisions relate to mode of payment.
APPLICATION OF THE CHAPTER TO ESTABLISHMENT IN PUBLIC SECTOR IN CERTAIN CASES [SECTION 40]
Definitions of “establishment in private sector” and “establishment in public sector” omitted by the Code
Clauses ( 15 ) and ( 16 ) of Section 2 of the Payment of Bonus Act defined “establishment in private sector” and “establishment in public sector” respectively. The Code omits these definitions and only defines “establishment”.
Without definitions of these two terms, section 40 is unworkable.
Hopefully, these terms will be defined in rules to be issued under the Code or in the Removal of Difficulties Orders to issued under section 68 of the Code
NON-APPLICABILITY OF THIS CHAPTER [SECTION 41]
Appropriate Govt. cannot apply provisions regarding statutory bonus to establishments employing less than 20 persons but not less than 10 persons
Section 41(2) is on the same lines as section 1 of the Payment of Bonus Act and provides that the provisions regarding the payment of bonus shall apply to such establishments in which 20 or more persons employed or were employed on any day during an accounting year.
Appropriate Government was empowered by proviso to section 1(3) of the Payment of Bonus Act to apply the Payment of Bonus Act establishments employing less than 20 persons but not less than 10 persons on any day during an accounting year. The Code omits these provisions.