Labour Law Blog
Expert analysis, compliance guides, and updates on India's new labour codes.
Compliance Handbook T.Y. 2026–2027 | Updated with New Income Tax Act, 2025
A practical compliance handbook for T.Y. 2026–2027 covering income tax, GST, AS/Ind AS, Form 145/146, the Companies Act, LLP, RERA, and other statutory compliances, updated with the New Income Tax Act, 2025.
Code on Wages, 2019: Complete Guide to Salary Components Included and Excluded in “Wages” and the 50% Rule
The Code on Wages, 2019 introduces a uniform definition of “wages” under Section 2(y), replacing the different definitions that previously existed under various labour laws. The definition broadly includes Basic Salary, Dearness Allowance (DA), and Retaining Allowance, along with other fixed remuneration unless specifically excluded. Certain components such as House Rent Allowance (HRA), conveyance allowance, statutory bonus, employer PF/ESI contributions, gratuity, and reimbursements are expressly excluded from wages.
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