While the majority of the obligations were also part of the erstwhile labour laws, the handbook on compliances would ensure greater clarity and understanding of the responsibility of the employers under the labour codes, said a senior government official.
“It will act as a to-do list for establishments to ensure that no evasion on compliances happens for lack of clarity due to transition from the old labour laws to the new labour codes,” said the official, who did not wish to be identified.
The four labour codes-the Code on Wages, the Code on Social Security, the Industrial Relations Code and the Occupational Safety, Health and Working Conditions Code-came into force on November 21, 2025, replacing 29 existing central labour laws. While there are seven foundational compliances mandated from the day of the joining of a new employee or setting up of an establishment, there are four monthly compliances and five annual compliances for establishments under the labour codes. Further, there are six event-based compliances, which are applicable in the case of accidents, breakout of diseases, exit of an employee, maternity benefits, mass layoffs and lockout or strike at the factory premises.
While the labour ministry is in the final leg of firming up the rules in the central sphere under the four codes, the government wants to ensure that all employers comply with the statutory provisions from the outset to avoid litigation later.
The foundational compliances include the registration of establishment and obtaining necessary licences; maintaining basic registers for attendance, wages, deductions and overtime; fixing the wage period; ensuring basic workplace safety; enrolling workers for social security wherever applicable and constitution of work committee and grievance redressal committee. At the end of each month, all employers will have to ensure wages are paid on time, the social security contribution is deducted and deposited with the Employees’ Provident Fund Organisation and the Employees’ State Insurance Corporation, and all employees get the wage slips.
Employers will have to comply with the filing of a unified annual return, update minimum wage rates every year, if revised, renew applicable licences, conduct annual safety audits and annual health examination for specified employees (aged 40 years and above).
Under the event-based compliance regime, employers will have to report accidents or occurrence of disease at the premises within 24-72 hours, settle final dues within two days and gratuity within 30 days, seek government permission for layoffs, retrenchment or closure for establishments with more than 300 workers, give maternity benefits wherever applicable and issue notice of lockout to workers and appropriate authority.