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4 New Labour Codes 2020: Complete Guide to India's Labour Law Reform

Comprehensive guide to the 4 New Labour Codes 2020. Covers Code on Wages, Industrial Relations Code, Social Security Code, and OSH Code — key changes from 29 old labour laws.

TaxClue Team Tax & Compliance Expert
4 min read 22 views Updated Aug 21, 2026
Expert Reviewed High Complexity
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Last updated: August 2026Verified against: Government sources
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Comprehensive guide to the 4 New Labour Codes 2020. Covers Code on Wages, Industrial Relations Code, Social Security Code, and OSH Code — key changes from 29 old labour laws.

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India's fragmented labour law regime — comprising 29+ central Acts — has been consolidated into 4 Labour Codes passed in 2019-2020. These codes aim to simplify compliance, extend social security to unorganised workers, and balance employer flexibility with worker protection. Though passed, implementation depends on states framing their rules.

The 4 Labour Codes

CodeYearLaws Subsumed
Code on Wages2019Minimum Wages Act, Payment of Wages Act, Payment of Bonus Act, Equal Remuneration Act
Industrial Relations Code2020Industrial Disputes Act, Trade Unions Act, Industrial Employment (Standing Orders) Act
Social Security Code2020EPF, ESI, PMSYM, EDLI, Maternity Benefit Act, Payment of Gratuity Act, Building & Construction Workers Act, Unorganised Workers Act
OSH Code (Occupational Safety)2020Factories Act, Mines Act, Dock Workers Act, Contract Labour Act, Beedi & Cigar Workers, Building & Construction Workers, Plantations Labour Act (13 Acts)

Code on Wages 2019 — Key Changes

  • Universal applicability — covers all employees regardless of wage ceiling
  • Concept of "floor wage" — national minimum wage below which no state can set minimum wages
  • Bonus: applicable to employees with salary up to Rs. 21,000/month; minimum 8.33%, maximum 20%
  • Wages must be paid by 7th (monthly) / 14th (fortnightly) / 7th (weekly)
  • Wages include basic + DA + retaining allowance — not HRA, bonus, PF, gratuity

Industrial Relations Code 2020 — Key Changes

  • Fixed-term employment contracts permitted in all sectors (no restrictions)
  • Threshold for seeking government permission to retrench/layoff/close changed to 300 workers (from 100)
  • Works committees mandatory for establishments with 100+ workers
  • Strikes: 60-day notice required in public utilities; 14-day notice in other establishments
  • Trade union recognition: TU with 51%+ membership gets sole bargaining agent status

Social Security Code 2020 — Key Changes

  • PF extended to all establishments with 20+ workers (same as before)
  • ESI extended to establishments with 10+ workers; employee contribution: 0.75%, employer: 3.25%
  • Gratuity for fixed-term employees: payable even before 5 years (proportionate to tenure)
  • Gig workers and platform workers to be covered by social security
  • Unorganised workers' social security fund

OSH Code 2020 — Key Changes

  • Unified registration for establishments
  • 10 hours max working hours per day; 48 hours per week
  • Contract labour: if principal employer discontinues contract work, workers to be absorbed
  • Annual health check mandatory for hazardous process workers above 45 years

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Key Facts About 4 New Labour Codes

  • Applies in: All states across India, under the relevant central law.
  • Mode: Mostly online via the official government portal.
  • Typical timeline: Ranges from a few days to a few weeks depending on the case.
  • Non-compliance: May attract penalties, interest or late fees.
  • Expert help: TaxClue completes the entire process end to end for you.

How many labour laws do the 4 codes replace?

The 4 Labour Codes consolidate 29 central labour laws, significantly simplifying India's labour compliance framework.

What is the retrenchment threshold under the Industrial Relations Code 2020?

Government permission required to retrench, layoff, or close for establishments with 300+ workers (increased from 100 under the old Industrial Disputes Act).

Over 90% of compliance penalties in India arise from missed due dates — timely handling can save businesses thousands of rupees each year.

— TaxClue Compliance Desk

4 New Labour Codes: a key compliance topic in Indian tax and corporate law that businesses and individuals must understand to remain compliant.

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Why This Matters

Staying compliant with Indian regulations protects your business from penalties, interest and unnecessary legal trouble. It is always wise to maintain proper records and documentation so that any future scrutiny can be handled smoothly. Rules and thresholds in labour laws are revised periodically, so it helps to review your obligations at the start of each financial year. Professional guidance from a qualified CA, CS or advocate ensures that filings are accurate and submitted well before the due date.

Small businesses and startups especially benefit from setting up a simple compliance calendar to track recurring deadlines. Government portals now allow most applications and filings to be completed online, reducing paperwork and turnaround time. Keeping your PAN, registration certificates and board resolutions organised makes every subsequent filing faster. When in doubt, it is better to seek clarification early rather than risk a notice or a late-filing penalty later.

A clear understanding of the applicable law helps you make confident, well-informed business decisions.

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Frequently Asked Questions
How many labour laws do the 4 codes replace?
The 4 Labour Codes consolidate 29 central labour laws, significantly simplifying India's labour compliance framework.
What is the retrenchment threshold under the Industrial Relations Code 2020?
Government permission required to retrench, layoff, or close for establishments with 300+ workers (increased from 100 under the old Industrial Disputes Act).
What is the ESI employee and employer contribution rate?
Employee contribution: 0.75% of wages. Employer contribution: 3.25% of wages under the Social Security Code 2020.
Are gig workers covered under the Social Security Code?
Yes. The Social Security Code 2020 for the first time extends social security protection to gig workers and platform workers.
What is the maximum daily working hours under OSH Code 2020?
10 hours per day and 48 hours per week.
What is the Code on Wages definition of 'wages'?
Wages include basic salary, dearness allowance, and retaining allowance. Excluded: HRA, bonus, PF/ESI contributions, gratuity, and overtime allowance.
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Disclaimer: This article is for general informational purposes only and does not constitute professional tax, legal or financial advice. Laws, rates and due dates change and can vary by individual case — always verify with the relevant government source (e.g. mca.gov.in, incometax.gov.in) or consult a qualified professional before acting. TaxClue accepts no liability for decisions taken based on this content.

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