Home / Value Added Advisory / Labour Law Advisory

Last updated: 2 October 2026
The four Labour Codes came into force on 21 November 2025, replacing 29 central labour laws. Employers now need to check wage definitions, appointment letters, registrations, social security coverage and returns against the new framework, alongside State rules and Shops and Establishments laws. We review where you stand and help you comply.
The Code on Wages, 2019, the Industrial Relations Code, 2020, the Code on Social Security, 2020 and the Occupational Safety, Health and Working Conditions Code, 2020 came into force on 21 November 2025. Together they consolidate the earlier central labour laws on wages, bonus, industrial disputes, standing orders, provident fund, ESI, gratuity, maternity benefit and working conditions.
Some of the practical changes for employers include a common definition of wages used across the Codes, written appointment letters for employees, gratuity for fixed-term employees after one year of service, and higher thresholds for standing orders and for government permission for lay-off, retrenchment and closure. Registrations and returns are also being consolidated.
Labour is a concurrent subject, so States frame their own rules under the Codes. State Shops and Establishments laws and the POSH Act continue to apply. A compliance review checks all of these for your locations and workforce.
Based on the four Labour Codes and the rules notified under them; State rules are checked for each location. Last updated: 27 September 2026.
21 November 2025
Wages; Industrial Relations; Social Security; OSH and Working Conditions
Establishments with 20 or more employees
Establishments with 10 or more employees, within the wage ceiling
Five years of continuous service; one year for fixed-term employees
Internal Committee where there are 10 or more employees
Policies and salary structures designed under the old laws may not match the new definitions. The gaps show up in contributions, gratuity and settlements.
Central Codes and State rules are checked for each place of business.
Salary components are reviewed against the common definition of wages.
Registers, appointment letters and returns are brought in line with the Codes.
Related services.
Warnings, show cause and termination letters.
A wider review of company compliance.
Ongoing compliance through the year.
Registrations for a new business.
We understand your workforce, locations and current practices.
Each Code and the relevant State rules are checked for applicability.
Payroll, contributions, registers and letters are reviewed.
Gaps are listed by risk with the rule behind each.
Registrations, policy updates, letters and registers are put in place.
A compliance calendar for returns and contributions.
What employers need to keep doing:
EPF and ESI contributions and returns on time.
Registers, attendance and wage records maintained as required.
Periodic returns under the Codes and State rules.
HR policy and letters updated as State rules are notified.
Share your query and our team will reply during business hours.
Yes. All four Codes came into force on 21 November 2025. Some rules, particularly at State level, continue to be notified, so applicability is checked location by location.
Existing registrations generally continue during the transition, but new registration and return processes under the Codes should be followed as they are notified.
It can. Where allowances form a large share of pay, the common definition of wages may increase the amount on which contributions and gratuity are calculated.
Many provisions depend on employee count. EPF, ESI and POSH have their own thresholds, and Shops and Establishments registration applies under State law.
Representation before labour authorities and courts is handled by independent advocates. We prepare the records and coordinate.
ACS – Director, Expertvuw Management Pvt Ltd
Advisory and company secretarial work is handled by Expertvuw’s team. Audits, certifications and representation that the law reserves for Chartered Accountants, advocates or other licensed professionals are provided by independent professionals engaged for your case.