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Taxmann’s (Central) Rules – The Code on Social Security, The Occupational Safety, Health & Working Conditions Code, The Code on Wages & The Industrial Relations Code – Edition 2026 is a detailed and authoritative legal reference covering the Central Rules and regulatory framework issued under India’s landmark labour law reforms.

This updated Edition 2026 comprehensively compiles the rules framed under the following four major labour legislations:

• The Code on Social Security, 2020
• The Occupational Safety, Health and Working Conditions Code, 2020
• The Code on Wages, 2019
• The Industrial Relations Code, 2020

These four labour codes were introduced to consolidate and modernize 29 existing labour laws into a simplified and unified labour law framework for India.

The publication provides updated statutory text, Central Rules, notifications, procedural provisions, compliance requirements, and practical legal reference material relevant for employers, HR professionals, labour law practitioners, compliance officers, consultants, academicians, and students.

The book comprehensively covers important aspects including:

Code on Social Security

• Provident Fund (PF) provisions
• Employee State Insurance (ESI)
• Gratuity and maternity benefits
• Gig and platform worker welfare
• Social security schemes and compliance

Occupational Safety, Health & Working Conditions Code

• Workplace safety standards
• Health and welfare requirements
• Working conditions and compliance obligations
• Contract labour and licensing provisions
• Occupational safety regulations

Code on Wages

• Minimum wage framework
• Uniform wage definition
• Payment of wages and bonus
• Equal remuneration provisions
• Wage compliance and employer obligations

Industrial Relations Code

• Trade unions and industrial disputes
• Standing orders and disciplinary procedures
• Strike and lockout provisions
• Negotiation and dispute resolution mechanisms
• Employer-employee relationship framework

The publication also incorporates important notifications, draft and final Central Rules, government clarifications, procedural updates, and recent developments relating to implementation of the labour codes. The Ministry of Labour & Employment has issued updated draft and final rules under the labour codes during 2025–2026, making this edition highly relevant for compliance and legal reference purposes.

Structured in Taxmann’s trusted reader-friendly format, the book enables quick reference and practical understanding of statutory provisions, procedural requirements, and compliance obligations under the new labour law regime.

This publication is highly useful for advocates, HR professionals, labour consultants, compliance officers, industrial establishments, academicians, judiciary aspirants, and students specializing in labour and industrial law.

Key Features:

• Comprehensive compilation of Central Rules under all four Labour Codes
• Covers Social Security, OSH, Wages & Industrial Relations Codes
• Includes latest notifications, rules, and statutory updates
• Useful for labour law compliance and professional practice
• Reader-friendly and authoritative Taxmann presentation
• Practical legal reference for HR and compliance professionals
• Helpful for students, advocates, and labour law practitioners

This publication serves as an essential professional and academic resource for understanding and implementing India’s new labour law framework effectively.