By Mayank Kulshrestha | AGM – Human Resources, Reliance Retail | About the author | Last updated: September 2026
India’s four Labour Codes came into force on 21 November 2025, rationalising 29 central labour laws. Since then a stream of clarifications, rules and Cabinet decisions have kept changing what HR and payroll actually need to do. This page is the map – organised by Code, then by topic. Start here, then go deep on whichever piece applies to you.
The Four Codes, at a Glance
- Code on Wages, 2019 – minimum wages, payment of wages, bonus, equal remuneration. This is where the 50% wage rule lives.
- Code on Social Security, 2020 – PF, ESI, gratuity, maternity benefit, EPFO coverage.
- Industrial Relations Code, 2020 – hiring, retrenchment, disputes, trade unions, standing orders.
- Occupational Safety, Health and Working Conditions Code, 2020 – working hours, leave, safety, contract labour.
Everything below is grouped under the Code it belongs to. Where an article already exists on this site, it’s linked directly. Where it doesn’t yet, it’s listed as coming so you know what to expect here next.
1. Code on Wages, 2019
Minimum wages, payment of wages, bonus and equal remuneration – and the single biggest source of confusion in 2026, the 50% wage rule.
The 50% Wage Rule
The Code redefines what counts as “wages” for statutory purposes. Where specified allowances exceed 50% of remuneration, the excess is added back. It does not mean Basic Salary must be 50% of CTC – that is the most common misreading of it.
- Code on Wages 2019: Complete HR Guide – the full picture: minimum wages, floor wage, payment timelines, deductions, bonus.
- 50% Wage Rule Compliance Checklist for HR Teams – what to map, calculate and fix before you touch a salary structure.
- 50% Wage Rule Calculator – enter your own salary components and see the revised statutory wage instantly.
Minimum Wages, Bonus, Deductions
Covered inside the Code on Wages guide above: the floor wage, State-wise minimum wage compliance, the 50% cap on deductions, and statutory bonus eligibility for daily-wage workers.
2. Code on Social Security, 2020
PF, EPFO coverage, gratuity, ESI and maternity benefit all sit inside this Code.
Gratuity
If the 50% wage rule increases the statutory wage figure used for gratuity, the gratuity liability increases too – but the mechanism is specific, and gratuity itself is excluded from the 50% test.
- Does the 50% Wage Rule Increase Gratuity? – the concept, explained with the Ministry’s own illustration.
- How to Calculate Gratuity Under the 50% Wage Rule – worked examples across 5, 10 and 15 years of service.
- 50% Wage Rule Calculator – see your own revised statutory wage and estimated gratuity impact.
EPFO / PF Coverage
The EPFO mandatory-coverage wage ceiling moved from Rs 15,000 to Rs 25,000 in September 2026, gazetted via S.O. 5109(E). More than 51 lakh additional employees fall under mandatory coverage. The implementation circular is still the missing piece for existing capped members.
- EPFO Wage Ceiling Raised to Rs 25,000 – who is impacted, what’s notified, and what HR should check now.
Maternity Benefits
The Maternity Benefit Act 1961 now sits inside Chapter VI of this Code. Leave duration, crèche rules and the allowance mechanism have all been restated under the 2026 Rules.
- Maternity Benefits Under the New Labour Codes – eligibility, leave duration, crèche rules, and a six-point HR action list.
ESI
Coming soon. This section will cover ESI coverage thresholds and contribution rules under the Code.
3. Industrial Relations Code, 2020
Hiring, retrenchment, disputes, trade unions and fixed-term employment.
Coming soon. Retrenchment compensation, standing orders applicability, and fixed-term employment rules will be covered here as separate guides.
4. Occupational Safety, Health and Working Conditions Code, 2020
Working hours, leave entitlements, safety obligations and contract labour.
Coming soon. Working-hour limits, leave accrual rules, and employer safety compliance will be covered here as separate guides.
HR Compliance Resources
- 50% Wage Rule Calculator – work out your revised statutory wage and estimated gratuity impact instantly.
- HR Compliance Checklist (downloadable) – coming soon.
What HR Should Do First
- Map every salary component against the statutory definition of wages, not against CTC.
- Calculate the 50% threshold for each employee category and identify any add-back.
- Check the downstream impact on gratuity, PF and EPS before it shows up as a surprise liability.
- Confirm EPFO coverage status for anyone in the Rs 15,000-25,000 band.
- Update offer letters, salary annexures and HR policies that still reference the old thresholds.
- Get HR, Finance and Payroll aligned on one interpretation before you touch payroll configuration.
This page is updated as new notifications, circulars and clarifications come in, and as new guides are published under each Code. Bookmark it rather than any single article – it will always point to the current state of things.
Disclaimer: This is general HR and employment-law information, not legal advice. Application depends on applicable Central or State rules, establishment type and employee category.
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