The four Labour Codes at a glance
| Labour Code | Act No. | Repeal section | Acts subsumed | Central Rules, 2026 |
|---|---|---|---|---|
| Code on Wages, 2019 | 29 of 2019 | s. 69 | 4 | Code on Wages (Central) Rules, 2026: G.S.R. 343(E) dated 08.05.2026, made under s. 67 |
| Industrial Relations Code, 2020 | 35 of 2020 | s. 104 | 3 | Industrial Relations (Central) Rules, 2026: G.S.R. 342(E) dated 08.05.2026, made under s. 99 |
| Code on Social Security, 2020 | 36 of 2020 | s. 164 | 9 | Social Security (Central) Rules, 2026: G.S.R. 344(E) dated 08.05.2026, made under ss. 154 & 155 |
| OSH Code, 2020 | 37 of 2020 | s. 143 | 13 | OSH (Central) Rules, 2026: G.S.R. 345(E) dated 08.05.2026, made under ss. 133 & 134 |
All 29 Acts repealed and where they now sit
| # | Old Act (repealed) | Now covered by |
|---|---|---|
| 1 | Payment of Wages Act, 1936 | Code on Wages, 2019, s. 69 |
| 2 | Minimum Wages Act, 1948 | |
| 3 | Payment of Bonus Act, 1965 | |
| 4 | Equal Remuneration Act, 1976 | |
| 5 | Trade Unions Act, 1926 | Industrial Relations Code, 2020, s. 104 |
| 6 | Industrial Employment (Standing Orders) Act, 1946 | |
| 7 | Industrial Disputes Act, 1947 | |
| 8 | Employees' Compensation Act, 1923 | Code on Social Security, 2020, s. 164 |
| 9 | Employees' State Insurance Act, 1948 | |
| 10 | Employees' Provident Funds and Miscellaneous Provisions Act, 1952 | |
| 11 | Employment Exchanges (Compulsory Notification of Vacancies) Act, 1959 | |
| 12 | Maternity Benefit Act, 1961 | |
| 13 | Payment of Gratuity Act, 1972 | |
| 14 | Cine-Workers Welfare Fund Act, 1981 | |
| 15 | Building and Other Construction Workers' Welfare Cess Act, 1996 | |
| 16 | Unorganised Workers' Social Security Act, 2008 | |
| 17 | Factories Act, 1948 | Occupational Safety, Health and Working Conditions Code, 2020, s. 143 |
| 18 | Plantations Labour Act, 1951 | |
| 19 | Mines Act, 1952 | |
| 20 | Working Journalists and other Newspaper Employees (Conditions of Service) and Miscellaneous Provisions Act, 1955 | |
| 21 | Working Journalists (Fixation of Rates of Wages) Act, 1958 | |
| 22 | Motor Transport Workers Act, 1961 | |
| 23 | Beedi and Cigar Workers (Conditions of Employment) Act, 1966 | |
| 24 | Contract Labour (Regulation and Abolition) Act, 1970 | |
| 25 | Sales Promotion Employees (Conditions of Service) Act, 1976 | |
| 26 | Inter-State Migrant Workmen (Regulation of Employment and Conditions of Service) Act, 1979 | |
| 27 | Cine-Workers and Cinema Theatre Workers (Regulation of Employment) Act, 1981 | |
| 28 | Dock Workers (Safety, Health and Welfare) Act, 1986 | |
| 29 | Building and Other Construction Workers (Regulation of Employment and Conditions of Service) Act, 1996 |
1. Code on Wages, 2019 (Act 29 of 2019)
| Provision | New section | Old law reference |
|---|---|---|
| Uniform definition of wages, with the 50% rule for excluded allowances | s. 2(y) | PW Act s. 2(vi); MW Act s. 2(h); Bonus Act s. 2(21); ER Act s. 2(g) |
| No gender discrimination in wages or recruitment | ss. 3–4 | ER Act ss. 4–5 |
| Payment of minimum wages to all employees | s. 5 | MW Act s. 12 (scheduled employments only) |
| Fixation, components and revision of minimum wages | ss. 6–8 | MW Act ss. 3–5 |
| National floor wage | s. 9 | New provision |
| Normal working day; overtime at twice the normal rate | ss. 13–14 | MW Act ss. 13–14 |
| Mode of payment, wage period | ss. 15–16 | PW Act ss. 6, 4 |
| Time limit for payment (monthly wages by the 7th; dues within 2 working days of exit) | s. 17 | PW Act s. 5 |
| Permitted deductions (max. 50%), fines and other deductions | ss. 18–24 | PW Act ss. 7–13 |
| Bonus: eligibility, 8.33% minimum to 20% maximum | ss. 26–28 | Bonus Act ss. 8, 10, 11, 13–14 |
| Disqualification for bonus | s. 29 | Bonus Act s. 9 |
| Allocable/available surplus, set-on and set-off | ss. 31–38 | Bonus Act ss. 4–7, 15–18 |
| Time limit for paying bonus | s. 39 | Bonus Act s. 19 |
| Employer's responsibility for dues; claims | ss. 43, 45 | PW Act ss. 3, 15; MW Act s. 20 |
| Records, registers, returns and notices | s. 50 | MW Act s. 18; PW Act s. 13A; Bonus Act s. 26; ER Act s. 8 |
| Inspector-cum-Facilitator | s. 51 | MW Act s. 19; PW Act s. 14; Bonus Act s. 27; ER Act s. 9 |
| Penalties; compounding of offences | ss. 54, 56 | MW Act s. 22; PW Act s. 20; Bonus Act s. 28; ER Act s. 10 |
| Power to make rules | s. 67 | MW Act s. 30; PW Act s. 26; Bonus Act s. 38; ER Act s. 13 |
| Repeal and savings | s. 69 | Repeals the 4 Acts listed above |
Rules: Code on Wages (Central) Rules, 2026 (G.S.R. 343(E) dated 08.05.2026, made under s. 67; in force from publication in the Gazette, Rule 1(2)), together with the Code on Wages rules of each State. They supersede 17 earlier rules, including the Payment of Wages (Procedure) Rules, 1937, the Minimum Wages (Central) Rules, 1950, the Payment of Bonus Rules, 1975, the Equal Remuneration Rules, 1976, the Payment of Wages (Nomination) Rules, 2009, the Minimum Wages (Central Advisory Board) Rules, 2011 and the Code on Wages (Central Advisory Board) Rules, 2021.
2. Industrial Relations Code, 2020 (Act 35 of 2020)
| Provision | New section | Old law reference |
|---|---|---|
| Fixed-term employment, with parity in wages and benefits | s. 2(o) | IESO (Central) Rules, 1946, Sch. I-B (2018 amendment) |
| Works committee (100+ workers) | s. 3 | ID Act s. 3 |
| Grievance Redressal Committee (20+ workers) | s. 4 | ID Act s. 9C |
| Registration and functioning of trade unions | ss. 5–27 | Trade Unions Act, 1926, ss. 3–28 |
| Negotiating union / negotiating council | s. 14 | New provision |
| Standing orders (300+ workers) | ss. 28–39 | IESO Act ss. 1(3), 3–13 (100+ workmen) |
| Notice of change in service conditions (21 days) | s. 40 | ID Act s. 9A |
| Voluntary arbitration | s. 42 | ID Act s. 10A |
| Conciliation officers, Industrial Tribunals, National Industrial Tribunal | ss. 43–58 | ID Act ss. 4, 7–7B, 10–12, 17–19 |
| Strikes and lock-outs: 60 days' notice, no strike within 14 days of notice | s. 62 | ID Act ss. 22–23 (public utility services only) |
| Lay-off, retrenchment and closure (Chapter IX) | ss. 65–76 | ID Act Chapter V-A |
| Lay-off compensation (50% of basic + DA) | s. 67 | ID Act s. 25C |
| Retrenchment: 1 month's notice, 15 days' pay per year | s. 70 | ID Act s. 25F |
| Notice of closure (60 days) | s. 74 | ID Act s. 25FFA |
| Prior permission regime for 300+ workers (Chapter X) | ss. 77–82 | ID Act Chapter V-B (100+ workmen) |
| Lay-off / retrenchment / closure with prior permission | ss. 78, 79, 80 | ID Act ss. 25M, 25N, 25O |
| Worker Re-skilling Fund (15 days' wages per retrenched worker) | s. 83 | New provision |
| Unfair labour practices | s. 84 | ID Act ss. 25T–25U, Fifth Schedule |
| Offences and penalties | s. 86 | ID Act ss. 26–31 |
| Power to make rules | s. 99 | ID Act s. 38; IESO Act s. 15; TU Act ss. 29–30 |
| Repeal and savings | s. 104 | Repeals the 3 Acts listed above |
Rules: Industrial Relations (Central) Rules, 2026 (G.S.R. 342(E) dated 08.05.2026, made under s. 99; in force from publication in the Gazette, Rule 1(2)), together with State IR rules. They supersede Parts II and V to VIII of the Industrial Disputes (Central) Rules, 1957 and the Industrial Employment (Standing Orders) Central Rules, 1946, except for things done before the supersession.
3. Code on Social Security, 2020 (Act 36 of 2020)
| Provision | New section | Old law reference |
|---|---|---|
| Definition of wages (50% rule); applicability by First Schedule | ss. 2(88), 1(4) | EPF Act s. 2(b); ESI Act s. 2(22); PG Act s. 2(s) |
| Registration of establishments | s. 3 | EPF Act s. 1(3); ESI Act s. 2A |
| EPF, EPS and EDLI schemes (20+ employees) | s. 15 | EPF Act ss. 5, 6A, 6C |
| PF contributions; PF wage ceiling ₹25,000 from 17.09.2026 (S.O. 5109(E)) | s. 16 | EPF Act s. 6 |
| Appeal to Tribunal, with pre-deposit | s. 23 | EPF Act ss. 7-I, 7-O |
| ESI contributions (10+ employees) | s. 29 | ESI Act ss. 38–40 |
| ESI benefits | s. 32 | ESI Act s. 46 |
| Gratuity: 5 years of service (1 year for fixed-term employees), 15 days' wages per year | s. 53 | PG Act s. 4 |
| Determination and payment of gratuity within 30 days | s. 56 | PG Act s. 7 |
| Maternity benefit (26 weeks) | ss. 59–60 | MB Act ss. 4–5 |
| Crèche facility (50+ employees) | s. 67 | MB Act s. 11A |
| Employer's liability for compensation, including commuting accidents | s. 74 | EC Act s. 3 |
| BOCW cess at 1% to 2% of construction cost | s. 100 | BOCW Cess Act s. 3 |
| Schemes for unorganised, gig and platform workers | ss. 109–114 | UWSS Act, 2008 (gig and platform workers are new) |
| Aggregator contribution of 1% to 2% of turnover | s. 114 | New provision |
| Inspector-cum-Facilitator | s. 122 | EPF Act s. 13; ESI Act s. 45 |
| Determination of dues from employer | s. 125 | EPF Act s. 7A; ESI Act s. 45A |
| Interest on delayed contribution | s. 127 | EPF Act s. 7Q; ESI Act s. 39(5) |
| Damages for default | s. 128 | EPF Act s. 14B; ESI Act s. 85B |
| Penalty for non-payment of contributions; enhanced punishment | ss. 133–134 | EPF Act s. 14; ESI Act ss. 85, 85A |
| Compounding of offences | s. 138 | New provision |
| Reporting of vacancies to career centres | ss. 139–140 | Employment Exchanges (CNV) Act s. 4 |
| Aadhaar-based identification | s. 142 | New provision |
| Exemptions | s. 143 | EPF Act s. 17; ESI Act ss. 87–91A |
| Repeal and savings (pending matters and existing schemes protected) | s. 164 | Repeals the 9 Acts listed above |
Rules and schemes: Social Security (Central) Rules, 2026 (G.S.R. 344(E) dated 08.05.2026, made under ss. 154 and 155; in force from publication in the Gazette, Rule 1(2)), together with State rules. They supersede 12 earlier rules: the Employee's Compensation Rules, 1924; the Employee's Compensation (Transfer of Money) Rules, 1935; the ESI (Central) Rules, 1950; the Employment Exchanges (CNV) Rules, 1960; the Maternity Benefit (Mines and Circus) Rules, 1963; the Payment of Gratuity (Central) Rules, 1972; the Cine-Workers Welfare Fund Rules, 1984; the Employee's Compensation (Venue of Proceedings) Rules, 1996; the Tribunal (Procedure) Rules, 1997; the EPF Appellate Tribunal (Conditions of Service) Rules, 1997; the BOCW Welfare Cess Rules, 1998; and the Unorganised Workers' Social Security Rules, 2009. The EPF Scheme, 1952, the Employees' Pension Scheme, 1995, the EDLI Scheme, 1976 and the ESI (General) Regulations, 1950 continue under the savings in s. 164(2) until they are replaced under the Code.
4. Occupational Safety, Health and Working Conditions Code, 2020 (Act 37 of 2020)
| Provision | New section | Old law reference |
|---|---|---|
| "Factory": 20+ workers with power, 40+ without power | s. 2(1)(w) | Factories Act s. 2(m) (10 / 20 workers) |
| Single registration (within 60 days) | s. 3 | Factories Act s. 6; CLRA s. 7; ISMW Act s. 4; BOCW Act s. 7 |
| Notice of commencement and cessation | s. 5 | Factories Act s. 7; Mines Act s. 16 |
| Employer duties: appointment letter and free annual health check-up | s. 6 | Factories Act s. 7A (appointment letter is new) |
| Notice of accidents, dangerous occurrences and diseases | ss. 10–12 | Factories Act ss. 88, 88A, 89 |
| Safety committee and safety officers | s. 22 | Factories Act ss. 40B, 41G |
| Health, safety and working conditions | s. 23 | Factories Act ss. 11–41 |
| Welfare facilities: canteen, crèche, first aid, welfare officer | s. 24 | Factories Act ss. 42–50 |
| Daily and weekly hours (8 hours a day, 48 hours a week) | s. 25 | Factories Act ss. 51, 54–56 |
| Weekly and compensatory holidays | s. 26 | Factories Act ss. 52–53 |
| Overtime at twice the ordinary rate | s. 27 | Factories Act s. 59 |
| Night shifts, overlapping shifts, double employment | ss. 28–30 | Factories Act ss. 57, 58, 60 |
| Annual leave with wages | s. 32 | Factories Act ss. 78–79 |
| Registers, records and returns | s. 33 | Factories Act s. 110; CLRA s. 29 |
| Inspector-cum-Facilitator | s. 34 | Factories Act s. 8; CLRA s. 28 |
| Women at night (before 6 am / after 7 pm) with consent and safeguards | ss. 43–44 | Factories Act s. 66 |
| Contract labour: applies to 50+ contract workers | s. 45 | CLRA s. 1(4) (20+) |
| Contractor licence (valid 5 years) | ss. 47–48 | CLRA ss. 12–14 |
| Inter-State migrant workers (10+) | s. 59 | ISMW Act s. 1(4) (5+) |
| Journey allowance for migrant workers | s. 61 | ISMW Act s. 15 |
| Common licence | s. 119 | New provision |
| Power to make rules | ss. 133–134 | Factories Act s. 112; CLRA s. 35; ISMW s. 35; BOCW s. 62 |
| Repeal and savings | s. 143 | Repeals the 13 Acts listed above |
Rules: OSH (Central) Rules, 2026 (G.S.R. 345(E) dated 08.05.2026, made under ss. 133 and 134; in force from publication in the Gazette, Rule 1(2)), together with State OSH rules, which take the place of each State's Factories Rules. They supersede 15 earlier rules: the Dock Workers (Safety, Health and Welfare) Rules, 1990; the BOCW (RE&CS) Central Rules, 1998; the Mines Rules, 1955; the Mines Rescue Rules, 1985; the Mines Vocational Training Rules, 1966; the Pithead Bath Rules, 1959; the Mines Crèche Rules, 1966; the Contract Labour (R&A) Central Rules, 1971; the Inter-State Migrant Workmen (RE&CS) Central Rules; the Working Journalists (Conditions of Service) and Miscellaneous Provisions Rules, 1957; the Cine-Workers and Cinema Theatre Workers (Regulation of Employment) Rules, 1984; the Sales Promotion Employees (Conditions of Service) Rules, 1976; the Ease of Compliance to Maintain Registers under various Labour Laws Rules, 2017 (in part); the Working Journalists (Fixation of Rates of Wages) Rules, 1958; and the Working Journalists and other Newspaper Employees Tribunal Rules, 1979.
Our Labour Code compliance services
- Salary structure review under the 50% wage rule (Wages Code s. 2(y) and SS Code s. 2(88))
- Single registration under OSH Code s. 3, and PF and ESI registration under SS Code s. 3
- Appointment letters (OSH s. 6), standing orders (IR s. 30) and the Grievance Redressal Committee (IR s. 4)
- Registers and returns under Wages Code s. 50 and OSH Code s. 33
- Replies in s. 125, s. 127 and s. 128 proceedings (old 7A, 7Q and 14B) and appeals under s. 23
- Contract labour licences (OSH ss. 45–48) for principal employers and contractors
Frequently Asked Questions
When did the Labour Codes and their Rules come into force?
All four Codes are in force from 21 November 2025. The Central Rules under all four Codes were notified on 8 May 2026: Industrial Relations (Central) Rules, 2026 (G.S.R. 342(E)), Code on Wages (Central) Rules, 2026 (G.S.R. 343(E)), Social Security (Central) Rules, 2026 (G.S.R. 344(E)) and OSH (Central) Rules, 2026 (G.S.R. 345(E)). Under Rule 1(2) of each, they apply from the date of publication in the Official Gazette. States notify their own rules for matters within their jurisdiction.
Which old Acts have been repealed?
29 Acts in total: 4 by section 69 of the Code on Wages, 3 by section 104 of the IR Code, 9 by section 164 of the Code on Social Security and 13 by section 143 of the OSH Code. The complete list is given on this page.
What is the 50% wage rule?
Under section 2(y) of the Code on Wages (and section 2(88) of the Code on Social Security), if excluded allowances exceed 50% of total remuneration, the excess is added back to wages. This affects PF, ESI, gratuity, bonus and overtime.
Do pending PF matters under section 7A, 7Q or 14B continue?
Pending matters are saved by section 164 of the Code on Social Security. The new equivalents are section 125 (determination of dues, old 7A), section 127 (interest, old 7Q) and section 128 (damages, old 14B). Under the third proviso to section 125(2), transitional inquiries must be completed by 21 November 2027.
Do fixed-term employees get gratuity?
Yes. Under section 53 of the Code on Social Security, read with section 2(o) of the IR Code, fixed-term employees get gratuity after one year of service.
Is an appointment letter mandatory now?
Yes. Section 6 of the OSH Code requires every employer to issue an appointment letter to each employee. The Code also requires a free annual health check-up as prescribed.