Employment Law and Labour Law

Well-functioning audit committees approach whistleblower complaints not as compliance artifacts but governance signals. They deliberately expect complaints to surface uncomfortable truths, not be statistically managed.

In a recent shareholder derivative action, defense counsel presented what appeared to be a robust governance framework: a board-approved whistleblower policy, comprehensive compliance documentation...

Independent directors are expected to treat whistleblower mechanisms as governance infrastructure, not reporting hygiene. A well-functioning audit committee is meant to see whistleblower data...

インドの2020年労使関係法典（IRC）および2026年労使関係（中央）規則は、労働組合、...

Global Capability Centres (“GCCs”) in India are at an inflection point. With over 1,800 centres employing nearly two million professionals and generating approximately USD 64.6 billion in revenue as of 2024, the sector accounts for roughly 35 percent of India’s technology services workforce and over 1.6 percent of national GDP.

Imagine this, a savvy brown woman techie in her late 30s eagerly sets up job alerts with precise keywords on a leading professional network; only to hear her white male colleague...

India’s new labour code framework, comprising four consolidated codes enacted between 2019 and 2020, represents the most comprehensive overhaul of employment laws since independence. Among these, the Code on Wages, 2019 (hereinafter referred to as the “Code”) amalgamates the Payment of Wages Act, 1936; the Minimum Wages Act, 1948; the Payment of Bonus Act, 1965; and the Equal Remuneration Act, 1976, into a single, unified enactment.

India’s gig economy is expanding rapidly, but gig workers do not automatically receive the same provident fund protection as traditional employees. With the Code on Social Security, 2020 now in force and the Social Security (Central) Rules, 2026 notified, has India finally addressed the social-security gap or has it simply created a new, scheme-based framework that still falls short of EPF protection?

The taxation of employee stock options in India has sparked considerable debate, particularly when vested but unexercised options are repurchased by employers. The Bangalore Income-tax Appellate Tribunal recently examined whether such consideration should be taxed as salary perquisites or capital gains, establishing critical distinctions between the taxation of stock options at exercise versus the taxation of rights embedded in vested options.

インドの2020年労使関係法典（IRC）および2026年労使関係（中央）規則は、労働組合、...

The Industrial Relations Code, 2020 has fundamentally reshaped India's labour law framework, establishing clear distinctions between lawful retrenchment and wrongful termination while introducing new procedural...

In the realm of industrial and labour jurisprudence, the burden of proof and the standard of evidence required to substantiate claims of illegal termination or unjustified removal from service remain subjects...