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Old Labour Laws vs New Labour Codes: Section-wise Comparison for Employers

By Adv. Om Prakash Jha ·

The four Labour Codes have been in force since 21 November 2025, and the Central Rules under all four Codes were notified on 8 May 2026 (G.S.R. 342(E) to 345(E)). Notices, orders and registers now cite the new sections, so here are the ones employers see most often, with the old sections they replace.

PF and ESI (Code on Social Security, 2020)

SubjectOld sectionNew section
Determination of duesEPF Act s. 7A / ESI Act s. 45As. 125
Interest on late paymentEPF Act s. 7Qs. 127
DamagesEPF Act s. 14B / ESI Act s. 85Bs. 128
Appeal to TribunalEPF Act s. 7-Is. 23
PF contributionsEPF Act s. 6s. 16
ESI contributionsESI Act s. 39s. 29
GratuityPG Act s. 4s. 53

Wages, IR and OSH

SubjectOld sectionNew section
Minimum wagesMW Act s. 12Code on Wages s. 5
Time of wage paymentPW Act s. 5Code on Wages s. 17
BonusBonus Act ss. 10–11Code on Wages s. 26
Grievance Redressal CommitteeID Act s. 9CIR Code s. 4
RetrenchmentID Act s. 25FIR Code s. 70
Registration of factory / contractorFactories Act s. 6 / CLRA s. 7OSH Code s. 3
OvertimeFactories Act s. 59OSH Code s. 27

Pending proceedings under the old Acts are saved by the repeal sections (Wages s. 69, IR s. 104, SS s. 164 and OSH s. 143). See the full list of all 29 repealed Acts and the Central Rules, 2026 on our Labour Codes page.

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