We appreciate your trust greatly! minim veniam, consectetur adipiscing elit,
We understand better that enim ad minim veniam, consectetur adipiscing elit, sed do eiusmod tempor incididunt ut labore et dolore magna aliqua.
05 / Advisory Practice
India's labour law framework has undergone significant consolidation through the four Labour Codes, covering wages, social security, industrial relations and occupational safety, health and working conditions. Organisations may be required to review employment documentation, payroll structure, statutory records, contractor-related compliance and periodic filings based on the applicable central and state-specific rules, notifications and thresholds.
Our firm provides professional compliance support from a tax, payroll, accounting and statutory documentation perspective. Where a matter involves legal interpretation, industrial relations advice or representation before authorities, the matter may be coordinated with legal professionals or other competent professionals, as appropriate.
The four Labour Codes — covering wages, industrial relations, social security, and occupational safety, health and working conditions — consolidate 29 central labour laws into a revised compliance framework.
The Codes have been made effective, and employers may need to review wage structure, social security coverage, working hours, leave records, gratuity, standing orders, contractor compliance and employment documentation with reference to applicable Central and State rules, notifications and establishment-specific facts.
At Sandeep Singla & Associates, the labour law compliance support practice assists proprietorships, MSMEs and companies with compliance review, payroll structuring support, statutory registration and filing support, and employment documentation review. Legal documents and labour-law-specific instruments are coordinated with legal counsel or labour law professionals wherever required.
The Government of India has consolidated 29 central labour laws into four Labour Codes covering wages, industrial relations, social security, and occupational safety, health and working conditions. The Labour Codes have been made effective from 21 November 2025. Applicability and compliance requirements should be reviewed with reference to the relevant Code, rules, notifications, state-specific requirements and the nature of the establishment.
The Code on Wages, 2019 consolidates four central wage-related laws into a single framework covering wages, minimum wages, equal remuneration and bonus. It introduces a common definition of wages, which may impact statutory wage-linked computations and payroll structuring, subject to applicable provisions and rules.
The Industrial Relations Code, 2020 consolidates laws relating to trade unions, industrial disputes and standing orders. It also contains provisions relating to fixed-term employment, retrenchment, lay-off, closure and industrial dispute resolution, subject to applicable thresholds and rules.
The Code on Social Security, 2020 consolidates laws relating to social security benefits, including provident fund, employees' state insurance, gratuity, maternity benefit, employees' compensation and other welfare-related provisions. It also includes provisions relating to gig workers, platform workers and unorganised workers.
The Occupational Safety, Health and Working Conditions Code, 2020 consolidates laws relating to workplace safety, health, welfare measures and working conditions. It covers areas such as factories, contract labour, inter-state migrant workers, mines, docks, plantations and other specified establishments, subject to applicability and prescribed thresholds.
The above is a general informational summary. Entity-specific applicability should be reviewed based on the nature of business, number of employees/workers, location, registrations and applicable central and state-specific requirements.
Each module is handled under a documented scope of engagement, with structured deliverables and professional responsibility in accordance with applicable professional and ethical requirements. Legal or labour-law-specific matters are coordinated with legal counsel or labour law professionals wherever required.
Modules 01 & 02
The Code on Social Security, 2020 and applicable rules / notifications require employers to review social security coverage, wage definitions, contribution obligations, employee records and filing requirements.
Legacy provisions and past-period compliances may also require review, wherever applicable.
Support for EPF coverage review, registration support, UAN activation, employee KYC records, monthly ECR filing, challan payment support and contribution reconciliation, based on applicable employee data and wage records.
Support for ESI applicability review, registration, employee records, contribution filing and compliance documentation, based on establishment category, employee strength, notified area, wage ceiling and applicable rules.
Review of salary structure and wage components for PF contribution implications, with reference to applicable statutory provisions, judicial principles and EPFO guidance. The objective is to support proper documentation and statutory compliance.
Support in compiling records, reconciling filings, preparing factual responses and coordinating submission of documents in relation to EPFO / ESIC inspections, notices or contribution-related queries. Contested proceedings and appellate matters are coordinated with legal counsel wherever required.
Modules 03 & 04
The definition of wages under the Labour Codes may have an impact on payroll structuring, statutory wage-linked computations and employee cost analysis, subject to applicable provisions, rules, notifications and establishment-specific facts.
We assist in reviewing employee salary structures with reference to the wage definition under the Labour Codes, including the treatment of included and excluded components and the applicable 50% exclusion cap. The review may cover components such as basic pay, allowances, special pay and other salary elements, based on applicable law and payroll records. The objective is to support payroll structuring from a statutory compliance, accounting and tax reporting perspective.
We assist with monthly payroll computation, including gross salary computation, statutory deductions, income tax deduction under Section 192, loan and advance adjustments and net salary working, based on information provided by the employer. Payroll support may also include preparation of salary registers, deduction registers, statutory liability summaries and payroll MIS reports for management review, wherever applicable.
The Code on Wages provides for a floor wage framework and minimum wage-related provisions. We assist in reviewing payroll records against applicable minimum wage requirements and supporting related documentation, based on the nature of employment, location, skill category, industry and relevant central or state-specific notifications.
We assist with annual payroll-related tax support, including investment declaration collection, Form 12BB review, TDS reconciliation, Form 24Q support, Form 16 issuance support wherever applicable, and full and final settlement computation. Full and final settlement support may include review of gratuity, leave encashment, bonus, ESOP-related reporting and other payroll-related items, wherever applicable.
Modules 05 & 06
Standing Orders and employment documentation form an important part of employee classification, service conditions, attendance, leave, misconduct, disciplinary procedure, grievance handling and separation-related documentation.
Under the Industrial Relations Code, 2020 and applicable rules / notifications, Standing Orders requirements may apply to qualifying industrial establishments. Employers may need to review existing Standing Orders, Model Standing Orders alignment and HR documentation based on employee strength, industry, state rules and establishment-specific facts.
Documentation support for Standing Orders covering classification of workers, shift working, attendance, leave, misconduct, disciplinary process, termination procedure and grievance redressal. Certification-related matters may be coordinated with legal counsel or labour law professionals wherever required.
Support for review of appointment letters, service terms and employment documentation for permanent, probationary and fixed-term employees, covering remuneration structure, benefits, notice period, confidentiality obligations and labour compliance requirements, with legal counsel coordination wherever required.
Support for HR policy manuals and employee handbooks covering code of conduct, leave policy, disciplinary process, grievance mechanism, POSH policy coordination, maternity / paternity-related policy inputs, IT asset usage and social media guidelines, based on applicable statutory and internal policy requirements.
Review of contractor, consultant and gig / platform worker documentation from a compliance perspective, including worker classification, scope of work, payment structure, statutory compliance responsibilities and record maintenance. Legal documentation is coordinated with legal counsel wherever required.
Labour law compliance involves payroll structuring, statutory deductions, wage-related computations, employment documentation, statutory registers and periodic reporting. These areas may also have related implications under income tax, social security laws, accounting and employee cost reporting.
We assist in reviewing payroll and employment-related compliance matters from the perspective of salary structuring, statutory deductions, taxability of salary components, wage-linked computations and related reporting requirements.
Professional assignments are documented through written engagement letters or scope documents, defining the nature of services, responsibilities, timelines and deliverables. This supports clarity of professional obligations and engagement-level documentation.
We assist in reviewing the implications of the Labour Codes framework on payroll structure, wage definition, social security contributions, gratuity, bonus, statutory registers and related compliance documentation, wherever applicable.
Payroll compliance may involve interaction between labour law requirements, provident fund, ESI, professional tax, labour welfare fund, salary TDS and income tax reporting. Our review considers these related areas within the agreed scope of engagement.
Employers operating in more than one state may be required to review state-specific requirements relating to minimum wages, professional tax, labour welfare fund, shops and establishments, statutory registers and related filings. We assist in maintaining engagement-specific compliance calendars and documentation support based on the applicable locations and scope.
Employment-related information such as payroll data, salary structure, headcount, workforce details and employee records is handled in accordance with applicable professional confidentiality requirements and internal data governance practices.
