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CONTENTS
Table showing sections of Code on Wages, 2019 & corresponding provisions of Repealed Laws I-11
Table showing sections of Equal Remuneration Act, 1976 & corresponding provisions of Code on Wages, 2019 I-19
Table showing sections of Minimum Wages Act, 1948 & corresponding provisions of Code on Wages, 2019 I-21
Table showing sections of Payment of Bonus Act, 1965 & corresponding provisions of Code on Wages, 2019 I-24
Table showing sections of Payment of Wages Act, 1936 & corresponding provisions of Code on Wages, 2019 I-28
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2019 & Equal Remuneration Act, 1976/Minimum Wages Act, 1948/ Payment of Wages Act, 1936/Payment of Bonus Act, 1965 (Repealed Acts) I-31
Table showing sections of Industrial Relations Code, 2020 & corresponding provisions of repealed laws I-49
Table showing sections of Industrial Disputes Act, 1947 & corresponding provisions of Industrial Relations Code, 2020 I-59
Table showing sections of Industrial Employment (Standing Orders) Act, 1946 & corresponding provisions of Industrial Relations Code, 2020 I-66
Table showing sections of Trade Unions Act, 1926 & corresponding provisions of Industrial Relations Code, 2020 I-68
Table showing sections of Code on Social Security, 2020 & corresponding provisions of repealed laws I-89
Table showing sections of Building and Other Construction Workers’ Welfare Cess Act, 1996 & corresponding provisions of Code on Social Security, 2020 I-112
Table showing sections of Cine-Workers Welfare Fund Act, 1981 & corresponding provisions of Code on Social Security, 2020 I-114
Table showing sections of Employee’s Compensation Act, 1923 & corresponding provisions of Code on Social Security, 2020 I-115
Table showing sections of Employees’ Provident Funds and Miscellaneous Provisions Act, 1952 & corresponding provisions of Code on Social Security, 2020 I-119
Table showing sections of Employees’ State Insurance Act, 1948 & corresponding provisions of Code on Social Security, 2020 I-125
Table showing sections of Employment Exchanges (Compulsory Notification of Vacancies) Act, 1959 & corresponding provisions of Code on Social Security, 2020 I-135
Table showing sections of Maternity Benefit Act, 1961 & corresponding provisions of Code on Social Security, 2020 I-137
Table showing sections of Payment of Gratuity Act, 1972 & corresponding provisions of Code on Social Security, 2020 I-140
Table showing sections of Unorganised Workers’ Social Security Act, 2008 & corresponding provisions of Code on Social Security, 2020 I-142
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-144
Table showing sections of Occupational Safety, Health and Working Conditions Code, 2020 and corresponding provisions of repealed laws I-187
Table showing sections of Beedi and Cigar Workers (Conditions of Employment) Act, 1966 & corresponding provisions of Occupational Safety, Health and Working Conditions Code, 2020 I-218
Table showing sections of Building and Other Construction Workers (Regulation of Employment and Conditions of Service) Act, 1996 & corresponding provisions of Occupational Safety, Health and Working Conditions Code, 2020 I-222
Table showing sections of Cine-Workers and Cinema Theatre Workers (Regulation of Employment) Act, 1981 & corresponding provisions of Occupational Safety, Health and Working Conditions Code, 2020 I-227
Table showing sections of Contract Labour (Regulation and Abolition) Act, 1970 & corresponding provisions of Occupational Safety, Health and Working Conditions Code, 2020 I-230
Table showing sections of Dock Workers (Safety, Health and Welfare) Act, 1986 & corresponding provisions of Occupational Safety, Health and Working Conditions Code, 2020 I-233
Table showing sections of Factories Act, 1948 & corresponding provisions of Occupational Safety, Health and Working Conditions Code, 2020 I-236
Table showing sections of Inter-State Migrant Workmen (Regulation of Employment and Conditions of Service) Act, 1979 & corresponding provisions of Occupational Safety, Health and Working Conditions Code, 2020 I-246
Table showing sections of Mines Act, 1952 & corresponding provisions of Occupational Safety, Health and Working Conditions Code, 2020 I-250
Table showing sections of Motor Transport Workers Act, 1961 & corresponding provisions of Occupational Safety, Health and Working Conditions Code, 2020 I-258
Table showing sections of Plantations Labour Act, 1951 & corresponding provisions of Occupational Safety, Health and Working Conditions Code, 2020 I-262
Table showing sections of Sales Promotion Employees (Conditions of Service) Act, 1976 & corresponding provisions of Occupational Safety, Health and Working Conditions Code, 2020 I-267
Table showing sections of Working Journalists and Other Newspaper Employees (Conditions of Service) and Miscellaneous Provisions Act, 1955 & corresponding provisions of Occupational Safety, Health and Working Conditions Code, 2020 I-269
Table showing sections of Working Journalists (Fixation of Rates of Wages) Act, 1958 & corresponding provisions of Occupational Safety, Health and Working Conditions Code, 2020 I-273
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’)
1 TABLE SHOWING SECTIONS OF COdE ON WAGES, 2019 & CORRESPONdING PROVISIONS OF REPEALEd LAWS
SectionCode on Wages, 2019
1
Short ti tl e, ext e nt a nd c o m -
me nce me nt
2
2(a)
2(b)
2(c)
2(d)
De fini ti o ns
Acc o unti ng year
Corresponding Sections of subsumed Acts
Sec. 1 of Pay me nt of Bo nus Act, 1965
Sec. 1 of M i ni mu m Wages Act, 1948
Sec 1 of Pay me nt of Wages Act, 1936
Sec. 1 of Eq ual Re muner ati o n Act, 1976
De fini ti o ns
Sec. 2(1 ) of Pay me nt of Bo nus Act, 1965
Advi s or y Boar d -
Agri c ul t ur al i nc o me t ax l a w
Appr opri at e Gover n me nt
2(e)
2(f)
2(g)
Co mpa ny
Co nt r act or
Co nt r act l a bo ur
Sec. 2(3 ) of Pay me nt of Bo nus Act, 1965
Sec. 2(5 ) of Pay me nt of Bo nus Act, 1965
Sec. 2(b ) of M i ni mu m Wages Act, 1948
Sec. 2(i ) of Pay me nt of Wages Act, 1936
Sec. 2( a ) of Eq ual Re muner ati o n Act, 1976
Sec. 2(9 ) of Pay me nt of Bo nus Act, 1965
Section Code on Wages, 2019 Corresponding Sections of subsumed Acts
2(h)
2(i)
2(j)
2(k)
Co- oper ati ve s oci et y
Cor por ati o n
Di r ect t ax
E mpl oyee
E mpl oyer
2(l)
Est a bli s h me nt
2(m)
Fact or y
2(n)
2(o)
2(p)
2(q)
2(r)
2(s)
Gover n me nt est a bli s h me nt
I nc o me- t ax Act
I ndust ri al di s p ut e
I ns pect orcum - Facili t at or
M i ni mu m wages
2(t) noti ficati o n
Sec 2(10 ) of Pay me nt of Bo nus Act, 1965
Sec. 2(11 ) of Pay me nt of Bo nus Act, 1965
Sec. 2(12 ) of Pay me nt of Bo nus Act, 1965
Sec. 2(13 ) of Pay me nt of Bo nus Act, 1965
Sec. 2(ia ) of Pay me nt of Wages Act, 1936
Sec. 2(i ) of M i ni mu m Wages Act, 1948
Sec. 2(14 ) of Pay me nt of Bo nus Act, 1965
Sec. 2(ib ) of Pay me nt of Wages Act, 1936
Sec. 2( e ) of M i ni mu m Wages Act, 1948
Sec. 2( c ) of Eq ual Re muner ati o n Act, 1976
Sec. 2(15 ) a nd 2(16 ) of Pay me nt of Bo nus Act, 1965
Sec. 2(ii ) of Pay me nt of Wages Act, 1936
Sec. 2(ic ) of Pay me nt of Wages Act, 1936
Sec. 2(17 ) of Pay me nt of Bo nus Act, 1965
Sec. 2(16 ) of Pay me nt of Bo nus Act, 1965
Sec. 2(19 ) of Pay me nt of Bo nus Act, 1965
Sec. 2( e ) of Eq ual Re muner ati o n Act, 1976
Section Code on Wages, 2019 Corresponding Sections of subsumed Acts
Pr es cri be d
2(u)
2(v)
2(w)
Sa me wor k or wor k of a si mil ar nat ur e
St at e
2(x) Tri bunal
2(y) Wages
2(z)
Wor ker
Pr o hi bi ti o n of di s cri m i nati o n o n gr o und of ge nder
Deci si o n as t o di s p ut e w i t h r egar d t o s a me or si mil ar nat ur e of wor k
Pay me nt of m i ni mu m r at es of wages
Fi xati o n of m i ni mu m wages
Sec 2(f ) of Eq ual Re muner ati o n Act, 1976
Sec. 2(20 ) of Pay me nt of Bo nus Act, 1965
Sec. 2(iv ) of Pay me nt of Wages Act, 1936
Sec. 2(f ) of M i ni mu m Wages Act, 1948
Sec. 2(h ) of Eq ual Re muner ati o n Act, 1976
Pr oce dur e f or fixi ng a nd r evi si ng m i ni mu m wages
Sec. 2( g ) of Eq ual Re muner ati o n Act, 1976
Sec. 2(21 ) of Pay me nt of Bo nus Act, 1965
Sec. 2(h ) of M i ni mu m Wages Act, 1948
Sec. 2(vi ) of Pay me nt of Wages Act, 1936
Sec. 2(i ) of Eq ual Re muner ati o n Act, 1976
Secs. 4 a nd 5 of Eq ual Re muner - ati o n Act, 1976
Sec. 7 of Eq ual Re muner ati o n Act, 1976
Sec. 12 of M i ni mu m Wages Act, 1948
Sec. 3 of M i ni mu m Wages Act, 1948
Sec. 4 of M i ni mu m Wages Act, 1948
Sec. 5 of M i ni mu m Wages Act, 1948
Po wer of Ce nt r al Gover n me nt t o fix floor wage New Section
Sec.
Sec.
Sec.
Sec.
De
Sec. 7 of
Sec.
Sec.
Sec. 12 of Pay me nt of Wages
Sec. 12 A of Pay me nt of Wages
Pr
nus i n cert ai n cas es
Secs. 8, 10, 11, 12, 16 a nd 31 A of Pay me nt of Bo nus Act,
Sec. 13 of Pay me nt of Bo nus Act, 1965
6
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
u 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
u Clause (1) of section 2 of the Payment of Bonus Act defined ‘accounting year’ differently for different types of employer entities.
u 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:
u In the repealed Acts, there were separate definitions of the term “appropriate Government” for the purposes of
n non-discrimination in the matter of wages on the basis of gender,
n minimum wages,
n payment of wages (time-limit, mode of payment of wages and authorised deductions from wages), and
n payment of bonus
u 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
u 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”
u 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:
u 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:—
n by one or more citizens of India, or
n by one or more companies or bodies corporate incorporated in India, or
n by one or more citizens of India and one or more companies or bodies corporate incorporated in India.
u 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)]
u This definition is a new definition which was not there in any of the repealed Acts.
CONTRACT LABOUR
[SECTION 2(g)]
u 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:
u “Contract labour” means a worker who is hired by or through a contractor
u The term includes an “inter-State migrant worker”
u The term does not include any worker regularly employed by the contractor for any activity of his establishment.
u 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
u 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
u 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.
u 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
u 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”
u 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).
u 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’-
u Clause (m) of section 2 of the Code defines the term establishment as under:
n The term “Establishment” means any place where any industry, trade, business, manufacture or occupation is carried on
n The term “Establishment” specifically includes a Government establishment.
n It appears that even a tea or snack stall on the pavement would be an establishment.
n 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
u 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.
u “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
u 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
u “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
u 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”.
u So equal remuneration provisions applies to transgenders also.
CODE ON WAGES, 2019*
[29 OF 2019]
An Act to amend and consolidate the laws relating to wages and bonus and matters connected therewith or incidental thereto. Be i t e nact e d by Parli a me nt i n t he Se ve nti et h Ye ar of t he Re p ubli c of I ndi a as f oll o ws: —
CHAPTER I
PRELIMINARY
Short title, extent and commencement.
1 1 . ( 1) Thi s Act may be c all e d t he Co de o n Wages, 2019.
( 2) It e xt e nds t o t he whol e of I ndi a.
( 3) It s hall c o me i nt o f or ce o n s uc h dat e† as t he Ce nt r al Gover n me nt may, by noti ficati oni nt he Of fici al Gaz ett e appoi nt; a nd di ff er e nt dat es may be appoi nt e d f or di ff er e nt pr ovi si o ns of t hi s Co de a nd a ny r ef er e nce i n a ny s uc h pr ovi si o n t o t he c o mme nce me nt of t hi s Co de s hall be c o nst r ue d as a r ef er e nce t o t he c o m i ng i nt o f or ce of t hat pr ovi si o n.
Definitions.
1 2. I n t hi s Co de, unl ess t he c o nt e xt ot her w i s e r e q ui r es,
( a ) “ acc o unti ng ye ar” me a ns t he ye ar c o mme nci ng o n t he 1st day of April;
(b ) “ Advi s or y Boar d” me a ns t he Ce nt r al Advi s or y Boar d or, as t he c as e may be, t he St at e Advi s or y Boar d, c o nsti t ut e d under s ecti o n 42;
( c ) “ agri c ul t ur al i nc o me t ax l a w ” me a ns a ny l a wf or t he ti me bei ng i n f or ce r el ati ng t o t he l e vy of t ax o n agri c ul t ur al i nc o me;
(d ) “ a ppr opri at e Gover n me nt” me a ns,
(i ) i n r el ati o n t o, a n est a bli s h me nt c arri e d o n by or under t he a ut hor - i t y of t he Ce nt r al Gover n me nt or t he est a bli s h me nt of r ail ways, m i nes, oil fiel d, maj or port s, ai r t r a ns port s er vi ce, t el ec o mmunic ati o n, ba nki ng a nd i ns ur a nce c o mpa ny or a c or por ati o n or ot her a ut hori t y est a bli s he d by a Ce nt r al Act or a ce nt r al p ubli c s ect or undert aki ng or s ubsi di ar y c o mpa ni es s et up by ce nt r al p ubli c s ect or
* Dat e d 8- 8- 2019
1. Enf or ce d w i t h eff ect f r o m 21-11-2025 .
†See Noti ficati on No S O 5322( E), dat e d 21- 11- 2025 ( see Notifications )
undert a ki ngs or a ut o no mo us bo di es o wne d or c o nt r oll e d by t he
Ce nt r al Gover n me nt, i ncl udi ng est a bli s h me nt of c o nt r act ors f or t he p ur pos es of s uc h est a bli s h me nt, c or por ati o n or ot her a ut hor - i t y, ce nt r al p ubli c s ect or undert a ki ngs, s ubsi di ar y c o mpa ni es or a ut o no mo us bo di es, as t he c as e may be, t he Ce nt r al Gover n me nt;
(ii ) i n r el ati o n t o a ny ot her est a bli s h me nt, t he St at e Gover n me nt;
( e ) “ c o mpa ny” me a ns a c o mpa ny as defi ne d i n cl a us e (20 ) of s ecti o n 2 of t he Co mpa ni es Act, 2013 ( 18 of 2013);
(f ) “ c o nt r act or”, i n r el ati o n t o a n est a bli s h me nt, me a ns a pers o n, who
(i ) undert a kes t o pr o d uce a gi ve n r es ul t f or t he est a bli s h me nt, ot her t ha n a mer e s uppl y of g oo ds or arti cl es of ma n uf act ur e t o s uc h est a bli s h me nt, t hr o ug h c o nt r act l a bo ur; or
(ii ) s uppli es c o nt r act l a bo ur f or a ny wor k of t he est a bli s h me nt as mer e h u ma n r es o ur ce a nd i ncl udes a s ub- c o nt r act or;
( g )
“ c o nt r act l a bo ur” mea ns a wor ker who s hall be dee me dt o be e mpl oye di n or i n c o nnecti o n w i t h t he wor k of a n est a bli s h me nt whe n he i s hi r e di n or i n c o nnecti o n w i t h s uc h wor k by or t hr o ug h a c o nt r act or, w i t h or w i t ho ut t he kno w l e dge of t he pri nci pal e mpl oyer a ndi ncl udes i nt er- St at e m i gr a nt wor ker b ut does not i ncl ude a wor ker ( ot her t ha n part- ti me e mpl oyee) who
(i ) i s r e g ul arl y e mpl oye d by t he c o nt r act or f or a ny acti vi t y of hi s est a bli s h me nt a nd hi s e mpl oy me nt i s g over ne d by mut uall y acce pt e d st a ndar ds of t he c o ndi ti o ns of e mpl oy me nt (i ncl udi ng e ngage me nt o n per ma ne nt basi s), a nd
(ii ) get s peri o di c al i ncr e me nt i n t he pay, s oci al s ec uri t y c over age a nd ot her wel f ar e be ne fit s i n acc or da nce w i t h t he l a w f or t he ti me bei ng i n f or ce i n s uc h e mpl oy me nt;
(h ) “ c o- oper ati ve s oci et y ” me a ns a s oci et y r e gi st er e d or dee me d t o be r e g - i st er e d under t he Co- oper ati ve Soci eti es Act, 1912 ( 2 of 1912), or a ny ot her l a w f or t he ti me bei ng i n f or ce r el ati ng t o c o- oper ati ve s oci eti es i n a ny St at e;
(i ) “ c or por ati o n” me a ns a ny bo dy c or por at e est a bli s he d by or under a ny Ce nt r al Act, or St at e Act, b ut does not i ncl ude a c o mpa ny or a c o- oper - ati ve s oci et y;
(j ) “ di r ect t ax” me a ns —
(i ) a ny t ax c har ge a bl e under t he
(A ) I nc o me- t ax Act, 1961 ( 43 of 1961);
(B ) Co mpa ni es ( Pr o fit s) Surt ax Act, 1964 ( 7 of 1964);
(C ) Agri c ul t ur al i nc o me t ax l a w ; a nd
(ii ) a ny ot her t ax whi c h, havi ng r e gar d t o i t s nat ur e or i nci de nce, may be decl ar e d by t he Ce nt r al Gover n me nt, by noti fic ati o n, t o be a di r ect t ax f or t he p ur pos es of t hi s Co de;
(k ) “ e mpl oyee” me a ns, a ny pers o n ( ot her t ha n a n a ppr e nti ce e ngage d un - der t he Appr e nti ces Act, 1961 ( 52 of 1961), e mpl oye d o n wages by a n est a bli s h me nt t o do a ny s kill e d, s e m i - s kill e d or uns kill e d, ma n ual, oper ati o nal, s uper vi s or y, ma nageri al, a d m i ni st r ati ve, t ec hni c al or cl eri c al wor k f or hi r e or r e war d, whet her t he t er ms of e mpl oy me nt be e x pr ess or i mpli e d, a nd al s o i ncl udes a pers o n decl ar e d t o be a n e mpl oyee by t he a ppr opri at e Gover n me nt, b ut does not i ncl ude a ny me mber of t he Ar me d For ces of t he Uni o n;
(l ) “ e mpl oyer” me a ns a pers o n who e mpl oys, whet her di r ectl y or t hr o ug h a ny pers o n, or o n hi s be hal f or o n be hal f of a ny pers o n, o ne or mor e e mpl oyees i n hi s est a bli s h me nt a nd wher e t he est a bli s h me nt i s c arri e d o n by a ny de part me nt of t he Ce nt r al Gover n me nt or t he St at e Gover nme nt, t he a ut hori t y s peci fie d, by t he he a d of s uc h de part me nt, i n t hi s be hal f or wher e no a ut hori t y, i s s o s peci fie d t he he a d of t he de part me nt a nd i n r el ati o n t o a n est a bli s h me nt c arri e d o n by a l oc al a ut hori t y, t he c hi ef e xec uti ve of t hat a ut hori t y, a nd i ncl udes,
(i ) i n r el ati o n t o a n est a bli s h me nt whi c h i s a f act or y, t he occ upi er of t he f act or y as de fine d i n cl a us e ( n ) of s ecti o n 2 of t he Fact ori es Act, 1948 ( 63 of 1948) a nd, wher e a pers o n has bee n na me d as a ma nager of t he f act or y under cl a us e (f ) of s ub- s ecti o n ( 1) of s ecti o n 7 of t he s ai d Act, t he pers o n s o na me d;
(ii ) i n r el ati o n t o a ny ot her est a bli s h me nt, t he pers o n who, or t he a ut hori t y whi c h, has ul ti mat e c o nt r ol over t he aff ai rs of t he est a bli s h me nt a nd wher e t he s ai d aff ai rs i s e nt r ust e d t o a ma nager or ma nagi ng di r ect or, s uc h ma nager or ma nagi ng di r ect or;
(iii ) c o nt r act or; a nd
(iv ) l e gal r e pr es e nt ati ve of a dece as e d e mpl oyer;
( m ) “ est a bli s h me nt” me a ns a ny pl ace wher e a ny i nd ust r y, t r a de, b usi ness, ma n uf act ur e or occ upati o n i s c arri e d o n a nd i ncl udes Gover n me nt est a bli s h me nt;
( n ) “ f act or y ” me a ns a f act or y as defi ne d i n cl a us e ( m ) of s ecti o n 2 of t he Fact ori es Act, 1948 ( 63 of 1948);
( o ) “ Gover n me nt est a bli s h me nt” me a ns a ny offi ce or de part me nt of t he Gover n me nt or a l oc al a ut hori t y;
( p ) “I nc o me- t ax Act” me a ns t he I nc o me- t ax Act, 1961 ( 43 of 1961);
( q ) “i nd ust ri al di s p ut e” me a ns, —
(i ) a ny di s p ut e or di ff er e nce bet wee n e mpl oyers a nd e mpl oyers, or bet wee n e mpl oyers a nd wor kers or bet wee n wor kers a nd wor kers
whi c h i s c o nnect e d w i t h t he e mpl oy me nt or no n- e mpl oy me nt or t he t er ms of e mpl oy me nt or w i t h t he c o ndi ti o ns of l a bo ur, of a ny pers o n; a nd
(ii ) a ny di s p ut e or di ff er e nce bet wee n a n i ndi vi d ual wor ker a nd a n e mpl oyer c o nnect e d w i t h, or ari si ng o ut of, di s c har ge, di s m i ss al, r et r e nc h me nt or t er m i nati o n of s uc h wor ker;
( r ) “I ns pect orcum - Facili t at or” mea ns a pers on appoi nt e d by t he appr opri at e Gover n me nt under s ub- s ecti o n ( 1) of s ecti o n 51;
( s ) “ m i ni mu m wage” me a ns t he wage fi xe d under s ecti o n 6;
( t ) “ noti fi c ati o n” me a ns a noti fi c ati o n p ubli s he d i n t he Gaz ett e of I ndi a or i n t he Offi ci al Gaz ett e of a St at e, as t he c as e may be, a nd t he e x pr essi o n “ noti f y ” w i t h i t s gr a mmati c al vari ati o ns a nd c og nat e e x pr essi o ns s hall be c o nst r ue d acc or di ngl y;
( u ) “ pr es cri be d” me a ns pr es cri be d by r ul es ma de by t he a ppr opri at e Gover n me nt;
( v ) “ s a me wor k or wor k of a si mil ar nat ur e” me a ns wor k i n r es pect of whi c h t he s kill, eff ort, e x peri e nce a nd r es po nsi bili t y r e q ui r e d ar e t he s a me, whe n perf or me d under si mil ar wor ki ng c o ndi ti o ns by e mpl oyees a nd t he di ff er e nce i f a ny, bet wee n t he s kill, eff ort, e x peri e nce a nd r es po nsi bili t y r e q ui r e d f or e mpl oyees of a ny ge nder, ar e not of pr acti c al i mport a nce i n r el ati o n t o t he t er ms a nd c o ndi ti o ns of e mpl oy me nt;
( w ) “ St at e” i ncl udes a Uni o n t erri t or y;
( x ) “ Tri b unal ” s hall have t he s a me me a ni ng as assi g ne d t o i t i n cl a us e ( r ) of s ecti o n 2 of t he I nd ust ri al Di s p ut es Act, 1947 ( 14 of 1947);
( y ) “ wages” mea ns all r e muner ati on whet her by way of s al ari es, all o wa nces or ot her w i s e, e x pr ess e di n t er ms of mo ne y or c a pa bl e of bei ng s o e x pr ess e d whi c h wo ul d, i f t he t er ms of e mpl oy me nt, e x pr ess or i mpli e d, wer e f ul fill e d, be paya bl e t o a pers o n e mpl oye d i n r es pect of hi s e mpl oy me nt or of wor k do ne i n s uc h e mpl oy me nt, a nd i ncl udes,
(i ) basi c pay;
(ii ) de ar ness all o wa nce; a nd
(iii ) r et ai ni ng all o wa nce, i f a ny, b ut does not i ncl ude
( a ) a ny bo n us paya bl e under a ny l a w f or t he ti me bei ng i n f or ce, whi c h does not f or m part of t he r e muner ati o n paya bl e under t he t er ms of e mpl oy me nt;
(b ) t he val ue of a ny ho us e acc o mmo dati o n, or of t he s uppl y of li g ht, wat er, me di c al att e nda nce or ot her a me ni t y or of a ny s er vi ce e xcl ude d f r o mt he c o mp ut ati o n of wages by a ge ner al or s peci al or der of t he a ppr opri at e Gover n me nt;
( c ) a ny c o nt ri b uti o n pai d by t he e mpl oyer t o a ny pe nsi o n or pr ovi de nt f und, a nd t he i nt er est whi c h may have accr ue d t her e o n;
(d ) a ny c o nve ya nce all o wa nce or t he val ue of a ny t r avelli ng c o nces - si o n;
( e ) a ny s u m pai d t o t he e mpl oye d pers o n t o def r ay s peci al e x pe ns es e nt ail e d o n hi m by t he nat ur e of hi s e mpl oy me nt;
(f ) ho us e r e nt all o wa nce;
( g ) r e muner ati o n paya bl e under a ny a war d or s ettl e me nt bet wee n t he parti es or or der of a c o urt or Tri b unal;
(h ) a ny overti me all o wa nce;
(i ) a ny c o mm i ssi o n paya bl e t o t he e mpl oyee;
(j ) a ny gr at ui t y paya bl e o n t he t er m i nati o n of e mpl oy me nt;
(k ) a ny r et r e nc h me nt c o mpe ns ati o n or ot her r eti r e me nt be ne fit paya bl e t o t he e mpl oyee or a ny ex gratia pay me nt ma de t o hi m o n t he t er m i nati o n of e mpl oy me nt:
Provided t hat, f or c al c ul ati ng t he wages under t hi s cl a us e, i f pay me nt s ma de by t he e mpl oyer t o t he e mpl oyee under cl a us es ( a ) t o (i ) e xcee ds o ne- hal f, or s uc h ot her per ce nt as may be noti fi e d by t he Ce nt r al Gover n me nt, of t he all r e muner ati o n c al c ul at e d under t hi s cl a us e, t he a mo unt whi c h e xcee ds s uc h o ne- hal f, or t he per ce nt s o noti fi e d, s hall be dee me d as r e muner ati o n a nd s hall be acc or di ngl y a dde d i n wages under t hi s cl a us e:
Provided further t hat f or t he p ur pos e of e q ual wages t o all ge nders a nd f or t he p ur pos e of pay me nt of wages, t he e mol u me nt s s peci fie d i n cl a us es (d ), (f ), ( g ) a nd (h ) s hall be t a ke n f or c o mp ut ati o n of wage.
Explanation.— Wher e a n e mpl oyee i s gi ve n i n li e u of t he whol e or part of t he wages paya bl e t o hi m , a ny r e muner ati o n i n ki nd by hi s e mpl oyer, t he val ue of s uc h r e muner ati o n i n ki nd whi c h does not e xcee d fift ee n per ce nt of t he t ot al wages paya bl e t o hi m , s hall be dee me d t o f or m part of t he wages of s uc h e mpl oyee; ( z ) “ wor ker” mea ns a ny pers on( exce pt a n appr e nti ce as defi ne d under cl a us e ( aa ) of s ecti o n 2 of t he Appr e nti ces Act, 1961 ( 52 of 1961) e mpl oye d i n a ny i nd ust r y t o do a ny ma n ual, uns kill e d, s kill e d, t ec hni c al, oper ati o nal, cl eri c al or s uper vi s or y wor k f or hi r e or r e war d, whet her t he t er ms of e mpl oy me nt be e x pr ess or i mpli e d, a nd i ncl udes
(i ) wor ki ng j o ur nali st s as de fine d i n cl a us e (f ) of s ecti o n 2 of t he Wor ki ng J o ur nali st s a nd ot her Ne ws pa per E mpl oyees ( Co ndi ti o ns of Ser vi ce) a nd M i s cell a ne o us Pr ovi si o ns Act, 1955 ( 45 of 1955); a nd
(ii ) s al es pr o moti o n e mpl oyees as de fine d i n cl a us e (d ) of s ecti o n 2 of t he Sal es Pr o moti o n E mpl oyees ( Co ndi ti o ns of Ser vi ce) Act,
1976 ( 11 of 1976), a nd f or t he p ur pos es of a ny pr ocee di ng under t hi s Co de i n r el ati o n t o a n i nd ust ri al di s p ut e, i ncl udes a ny s uc h pers o n who has bee n di s m i ss e d, di s c har ge d or r et r e nc he d or ot her w i s e t er m i nat e d i n c o nnecti o n w i t h, or as a c o ns e q ue nce of, t hat di s p ut e, or whos e di s m i ss al, di s c har ge or r et r e nc h me nt has l e d t o t hat di s p ut e, b ut does not i ncl ude a ny s uc h pers o n
( a ) who i s s ubj ect t o t he Ai r For ce Act, 1950 ( 45 of 1950), or t he Ar my Act, 1950 ( 46 of 1950), or t he Navy Act, 1957 ( 62 of 1957); or
(b ) who i s e mpl oye d i n t he poli ce s er vi ce or as a n of ficer or ot her e mpl oyee of a pri s o n; or
( c ) who i s e mpl oye d mai nl y i n a ma nageri al or a d m i ni st r ati ve c a paci t y; or
(d ) who i s e mpl oye d i n a s uper vi s or y c a paci t y dr a w i ng wage of e xcee di ng fift ee n t ho us a nd r upees per mo nt h or a n a mo unt as may be noti fie d by t he Ce nt r al Gover n me nt f r o mti me t o ti me.
Prohibition of discrimination on ground of gender.
1 3. ( 1) Ther e s hall be no di s cri m i nati o n i n a n est a bli s h me nt or a ny uni t t her e of a mo ng e mpl oyees o n t he gr o und of ge nder i n matt ers r el ati ng t o wages by t he s a me e mpl oyer, i n r es pect of t he s a me wor k or wor k of a si mil ar nat ur e do ne by a ny e mpl oyee.
( 2) No e mpl oyer s hall,
(i ) f or t he p ur pos es of c o mpl yi ng w i t h t he pr ovi si o ns of s ub- s ecti o n ( 1), r e d uce t he r at e of wages of a ny e mpl oyee; a nd (ii ) ma ke a ny di s cri m i nati o n o n t he gr o und of s e x whil e r ecr ui ti ng a ny e m - pl oyee f or t he s a me wor k or wor k of si mil ar nat ur e a nd i n t he c o ndi ti o ns of e mpl oy me nt, e xce pt wher e t he e mpl oy me nt of wo me ni n s uc h wor ki s pr o hi bi t e d or r est ri ct e d by or under a ny l a w f or t he ti me bei ng i n f or ce.
Decision as to disputes with regard to same or similar nature of work.
1 4. Wher e t her e i s a ny di s p ut e as t o whet her a wor ki s of s a me or si mil ar nat ur e f or t he p ur pos es of s ecti o n 3, t he di s p ut e s hall be deci de d by s uc h a ut hori t y as may be noti fie d by t he a ppr opri at e Gover n me nt.
CHAPTER II
MINIMUM WAGES
Payment of minimum rate of wages.
1 5. No e mpl oyer s hall pay t o a ny e mpl oyee wages l ess t ha n t he m i ni mu mr at e of wages noti fie d by t he a ppr opri at e Gover n me nt.
Fixation of minimum wages.
1 6. ( 1) Subj ect t o t he pr ovi si o ns of s ecti o n 9, t he a ppr opri at e Gover n me nt s hall fix t he m i ni mu m r at e of wages paya bl e t o e mpl oyees i n acc or da nce w i t h t he pr ovi si o ns of s ecti o n 8.
( 2) For t he p ur pos es of s ub- s ecti o n ( 1), t he a ppr opri at e Gover n me nt s hall fix a m i ni mu m r at e of wages
( a ) f or ti me wor k; or (b ) f or pi ece wor k.
( 3) Wher e e mpl oyees ar e e mpl oye d o n pi ece wor k, f or t he p ur pos e of s ubs ecti o n ( 1), t he a ppr opri at e Gover n me nt s hall fix a m i ni mu m r at e of wages f or s ec uri ng s uc h e mpl oyees a m i ni mu m r at e of wages o n a ti me wor k basi s.
( 4) The m i ni mu mr at e of wages o n ti me wor k basi s may be fixe d i n acc or da nce w i t h a ny o ne or mor e of t he f oll o w i ng wage peri o ds, na mel y:
(i ) by t he ho ur; or
(ii ) by t he day; or
(iii ) by t he mo nt h.
( 5) Wher e t he r at es of wages ar e fixe d by t he ho ur or by t he day or by t he mo nt h, t he ma nner of c al c ul ati ng t he wages s hall be s uc h, as may be pr es cri be d.
( 6) For t he p ur pos e of fixati o n of m i ni mu m r at e of wages under t hi s s ecti o n, t he a ppr opri at e Gover n me nt,
( a ) s hall pri maril y t akei nt o acc o unt t he s kill of wor kers r e q ui r e d f or wor ki ng under t he c at e g ori es of uns kill e d, s kill e d, s e m i - s kill e d a nd hi g hl y- s kill e d or ge ogr a p hi c al ar e a or bot h; a nd
(b ) may, i n a ddi ti o n t o s uc h m i ni mu mr at e of wages f or cert ai n c at e g or y of wor kers, t akei nt o acc o unt t hei r ar duo us ness of wor kli ke t e mper at ur e or h u m i di t y nor mall y di f fic ul t t o be ar, haz ar do us occ upati o ns or pr ocess es or under gr o und wor k as may be pr es cri be d by t hat Gover n me nt; a nd
( c ) t he nor ms of s uc h fixati o n of m i ni mu m r at e of wages s hall be s uc h as may be pr es cri be d.
( 7) The n u mber of m i ni mu mr at es of wages r ef err e d t o i n s ub- s ecti o n ( 6) may, as f ar as possi bl e, be ke pt at m i ni mu m by t he a ppr opri at e Gover n me nt.
Components of minimum wages.
1 7. ( 1) Any m i ni mu m r at e of wages fixe d or r e vi s e d by t he a ppr opri at e Gover n me nt under s ecti o n 8 may c o nsi st of —
( a ) a basi c r at e of wages a nd a n all o wa nce at a r at e t o be a dj ust e d, at s uc h i nt er val s a nd i n s uc h ma nner as t he a ppr opri at e Gover n me nt may dir ect, t o acc or d as ne arl y as pr acti c a bl e w i t h t he vari ati o n i n t he c ost of
1 Enf or ce d w i t h eff ect f r o m 21-11-2025
li vi ng i nde x n u mber a ppli c a bl e t o s uc h wor kers ( her ei naft er r ef err e d t o as “ c ost of li vi ng all o wa nce”); or
(b ) a basi c r at e of wages w i t h or w i t ho ut t he c ost of li vi ng all o wa nce, a nd t he c as h val ue of t he c o ncessi o ns i n r es pect of s uppli es of ess e nti al c o mmo di ti es at c o ncessi o n r at es, wher e s o a ut hori s e d; or
( c ) a n all i ncl usi ve r at e all o w i ng f or t he basi c r at e, t he c ost of li vi ng all o wa nce a nd t he c as h val ue of t he c o ncessi o ns, i f a ny.
( 2) The c ost of li vi ng all o wa nce a nd t he c as h val ue of t he c o ncessi o ns i n r es pect of s uppli es of ess e nti al c o mmo di ti es at c o ncessi o n r at e s hall be c o mp ut e d by s uc h a ut hori t y, as t he a ppr opri at e Gover n me nt may by noti fic ati o n, a ppoi nt, at s uc h i nt er val s a nd i n acc or da nce w i t h s uc h di r ecti o ns as may be s peci fie d or gi ve n by t he a ppr opri at e Gover n me nt f r o mti me t o ti me.
Procedure for fixing and revising minimum wages. 1 8. ( 1) I n fixi ng m i ni mu mr at es of wages f or t he first ti me or i n r evi si ng m i ni mu m r at es of wages under t hi s Co de, t he a ppr opri at e Gover n me nt s hall ei t her — ( a ) a ppoi nt as ma ny c o mm i tt ees as i t c o nsi ders necess ar y t o hol d e nq ui ri es a nd r ec o mme nd i n r es pect of s uc h fi xati o n or r e vi si o n, as t he c as e may be; or
(b ) by noti fic ati o n p ubli s h i t s pr opos al s f or t he i nf or mati o n of pers o ns li kel y t o be aff ect e d t her e by a nd s peci f y a dat e not l ess t ha n t wo mo nt hs f r o m t he dat e of t he noti fic ati o n o n whi c h t he pr opos al s s hall be t a ke n i nt o c o nsi der ati o n.
( 2) Ever y c o mm i tt ee a ppoi nt e d by t he a ppr opri at e Gover n me nt under cl a us e ( a ) of s ub- s ecti o n ( 1) s hall c o nsi st of pers o ns
( a ) r e pr es e nti ng e mpl oyers;
(b ) r e pr es e nti ng e mpl oyees whi c h s hall be e q ual i n n u mber of t he me mbers s peci fie d i n cl a us e ( a ); a nd
( c ) i nde pe nde nt pers o ns, not e xcee di ng o ne- t hi r d of t he t ot al me mbers of t he c o mm i tt ee.
( 3) Aft er c o nsi deri ng t he r ec o mme ndati o n of t he c o mm i tt ee a ppoi nt e d under cl a us e ( a ) of s ub- s ecti o n ( 1) or, as t he c as e may be, all r e pr es e nt ati o ns r ecei ve d by i t bef or e t he dat e s peci fie d i n t he noti fic ati o n under cl a us e (b ) of t hat s ubs ecti o n, t he a ppr opri at e Gover n me nt s hall by noti fic ati o n fix, or as t he c as e may be, r e vi s e t he m i ni mu mr at es of wages a nd unl ess s uc h noti fic ati o n ot her w i s e pr ovi des, i t s hall c o me i nt o f or ce o n t he e x pi r y of t hr ee mo nt hs f r o mt he dat e of i t s i ss ue:
Provided t hat wher e t he a ppr opri at e Gover n me nt pr opos es t o r e vi s e t he m i ni mu m r at es of wages i n t he ma nner s peci fie d i n cl a us e (b ) of s ub- s ecti o n ( 1), i t s hall al s o c o ns ul t c o ncer ne d Advi s or y Boar d c o nsti t ut e d under s ecti o n 42.
NEW LABOUR CODES WITH LABOUR RULES
AUTHOR : Taxmann's Editorial Board
PUBLISHER : Taxmann
DATE OF PUBLICATION : June 2026
EDITION : 2026 Edition
ISBN NO : 9789375610946
NO. OF PAGES : 1432
BINDING TYPE : Paperback
Rs. 1,395
DESCRIPTION
New Labour Codes with Labour Rules brings the entire new labour-law regime into one working volume—the enforced text of all four Codes, their notified Central Rules, the Model Standing Orders, the medical-facilities scheme, supporting notifications, a full set of FAQs, and a practical employer handbook. With 29 central Acts now consolidated into four Codes and in force, it puts the operative material in one place instead of leaving it scattered across bare acts, gazette notifications, and circulars.
The Edition works two ways:
• The authoritative day-to-day reference for the Codes and rules as they apply
• A transition manual for anyone moving off the repealed Acts
The law is stated as enforced with effect from 21-11-2025, with the central rules notified on 8-5-2026, and the text updated till 15-5-2026.
This book is intended for all stakeholders who require clarity, continuity, and compliance certainty under the Labour Codes framework, including:
• HR, Payroll, and Personnel Heads
• Employers, Factory And Establishment Managers, and Compliance Officers
• Practising Chartered Accountants, Company Secretaries, Cost Accountants, and Advocates
• In-House Legal and ER Teams
• Aggregators and Platform Businesses
• Government Officers, Inspectors-Cum-Facilitators, and Tribunal Members
• Faculty and Students in Law, Management, and Professional Courses
The Present Publication is the 2026 Edition, updated till 15-05-2026. It is authored/edited by Taxmann's Editorial Board, with the following noteworthy features:
• [Two-Way Concordance Tables] Every section of each new Code mapped to its provision in the repealed law, and the reverse; new and omitted provisions flagged
• [Provision-by-Provision Comparative Study] For each Code, drawing out the substantive shifts against the repealed Acts (for example, bonus now credited to the employee's bank account, and several computation matters left to the rules)
• [Complete Noti ed 2026 Central Rules] Alongside the principal law—the Code on Wages, Industrial Relations, Social Security, and OSH&WC (Central) Rules, with the Model Standing Orders and the Other Beneficiaries Medical Facilities Scheme, all gazetted 8-5-2026—so procedural detail sits with the statute
• [Multiple FAQ Sets] Code-wise FAQs and dated official clarification sets on the 50% wage rule, gratuity applicability dates, ESI coverage during transition, leave encashment, contract-labour core/non-core activities, and aggregator cess
• [Compliance Handbook for Employers (Central Government Sphere)] A reform-metrics summary, a foundational/monthly/annual/event-based action-point checklist, key-definition annexures (wages, employee, worker), and the occupational-disease and applicability schedules
• [Noti cations and Clari cations Appended to each Code, keeping supporting executive material in context
