India: Employee Benefits & Compensation

The Ministry of Labour and Employment (“MoLE”), through notification dated 01.07.2026 (“EPF Notification”) , has specified the rate of contribution payable by employers and employees under the Employees’ Provident Funds Scheme, 2026 framed under the Code on Social Security, 2020 (“SS Code”).

インドの2019年賃金法典および2026年賃金法典（中央）規則の主要規定を包括的に解説したFAQ形式の実務ガイド。賃金の定義、最低賃金、フロア賃金z

The Ministry of Labour & Employment, vide Official Gazette dated 29 June 2026 notified three statutory social security schemes under the Code on Social Security, 2020 (“CoSS”) marking a significant step towards operationalising Chapter III the Code. The new scheme is effective throughout the country from the date of its publication.

India's four Labour Codes mark the extensive reform and compilation of the nation’s labour laws in 70 years.

Starting a business involves much more than incorporation, taxation and operational planning. As soon as a company hires its first employee, it enters a legal framework governed by labour regulations, employment...

India's Ministry of Labour and Employment has formally notified the central rules under four Labour Codes, introducing significant changes to wage computation, social security benefits, industrial relations frameworks, and occupational safety standards. These rules operationalise India's consolidated labour law framework with digital-first compliance, inclusive welfare infrastructure, and enhanced protections for women, transgender persons, and contract workers.

In Hamsaanandini Nanduri v Union of India and Others (2026 INSC 246), the Supreme Court of India (Court) held that Section 60(4) of the Code on Social Security...

The Indian employment landscape has undergone significant transformation with the formal recognition of Fixed-Term Employment under the Industrial Relations Code, 2020 and Code on Social Security, 2020. As businesses increasingly adopt flexible workforce models across manufacturing, IT, retail, and e-commerce sectors, understanding the legal framework, employee rights, and corporate compliance obligations becomes essential to avoid disputes and maintain transparent employer-employee relationships.

The Industrial Relations Code, 2020 (Act No. 35 of 2020) came into force on 21st November, 2025, consolidating three foundational labour statutes. The Code represents a significant structural...