Taxmann's New Labour Codes with Central Rules COMBO [Bare Acts with Section Notes | 2026 Edition] – Code on Wages | IR | Social Security | OSHWC | 4 Books—with Case Laws | Comparative Studies | Others

New Labour Codes with Central Rules COMBO [Bare Acts with Section Notes | 2026 Edition] by Taxmann is the first fully consolidated, post-enforcement Bare Act set covering the four Labour Codes that, with effect from 21st November 2025, replaced India's legacy labour-law regime in its entirety. The Codes—the Code on Wages 2019, the Industrial Relations Code 2020, the Code on Social Security 2020, and the Occupational Safety, Health and Working Conditions Code 2020—between them subsume twenty-nine foundational labour statutes ranging from the Payment of Wages Act 1936 and the Trade Unions Act 1926 to the Factories Act 1948 and the Unorganised Workers' Social Security Act 2008, reconstituting them into a single legislative architecture for wages, industrial relations, social security, and occupational safety, health and working conditions. The Combo's editorial spine is its clause-level portability bridge. Every section of every Code carries a Section Note identifying the corresponding provision in the repealed Act, together with the relevant Case Law reproduced beneath the section—allowing nearly a century of accumulated jurisprudence to be ported into the new Code-based architecture without consulting a separate volume. Each volume is rounded out by the finally notified Central Rules 2026, the prescribed Schedules, Forms, Schemes and Model Standing Orders, a front-placed Comparative Study, two-way (and, for the Code on Wages, five-way) cross-reference Tables, a Subject Index, the full notification trail, FAQs on the Four Labour Codes, and a practitioner-oriented Compliance Handbook—making it the complete, application-ready reference set for the post-enforcement phase. The law in each volume is stated as on 8th May 2026. The Combo is intended for users who apply, interpret, administer, adjudicate, audit, or transition into the Four Labour Codes regime, including: Labour & Employment Law Practitioners and Senior Counsel advising across wage, industrial-relations, social-security, and OSH-WC matters Corporate HR, IR, Payroll, and Compliance Heads responsible for end-to-end labour-code compliance under the Central Government sphere Employers, Occupiers, Factory Managers, Mine Owners and Agents, Plantation Employers, Principal Employers, Contractors, and Aggregators In-house Counsel, Company Secretaries, Chartered Accountants, and Cost Accountants conducting labour-code due diligence, statutory audits, contribution reconciliation, and compliance reviews Inspectors-cum-Facilitators, Labour Commissioners, Chief Inspectors, Welfare Commissioners, EPFO and ESIC Officers, and Adjudicatory Authorities (Industrial Tribunals, the National Industrial Tribunal, the Employees' Insurance Court, Competent Authorities, and Appellate Authorities) Trade Unions, Office-Bearers, and Worker Representatives interpreting collective rights, recognition mechanisms, and statutory entitlements Law Students, Academicians, and Policy Researchers studying India's transition from the legacy labour-law regime to the Code-based framework The Present Publication is the 2026 Edition, authored/edited by Taxmann's Editorial Board, with the following noteworthy features: [What Sets this Combo Apart] This is the only Bare Act set on the four Labour Codes that combines all five of the following in a single bundle: o Section Notes and Case Laws beneath every section—competing bare-act compilations carry one or the other; this Combo carries both, immediately beneath each statutory provision, in all four volumes o Central Rules 2026 in every volume o Front-placed Comparative Study in every volume — a subject-wise and clause-wise comparison between each Code and its repealed Acts, identifying retained provisions, substantive departures, rationalised thresholds, and consciously omitted concepts o Two-way (Five-way for Code on Wages) Cross-reference Tables—Code-to-repealed-Acts and Acts-to-Code, in both directions, in every volume—enabling clause-level lookup without consulting a separate concordance o Compliance Handbook for Employers spanning all four Codes—converting the full Code architecture into operational checklists across wage payment, working hours, registers and records, gender-equal treatment, occupational safety, social-security contributions, and statutory deadlines o The Combo's organising premise is statutory portability—every section of every Code is mapped back to its provenance in the repealed Acts, allowing the jurisprudence of twenty-nine legacy statutes (in some instances spanning more than ninety years of accumulated precedent) to be ported into the Code-based regime at the clause level [Section Notes–Core USP] Provision-by-provision annotations placed immediately beneath each section, identifying the corresponding clause of the repealed Act, flagging consolidated, modified, or newly introduced material, and turning each Bare Act into a self-contained transition and portability bridge between the legacy regime and the new Code at the clause level [Case Laws Beneath the Section] Relevant judicial precedents reproduced under each section to confirm standard interpretations carried forward from the repealed Acts, enable precedent verification, and provide authoritative reference for adjudication, contribution disputes, licensing challenges, prosecutions, and benefit determination [Front-Placed Comparative Study] A subject-wise and clause-wise comparison between each Code and its repealed Acts—identifying retained provisions, substantive departures, rationalised thresholds (universal applicability, the 50% cap on deductions, unified registration, harmonised definitions, expanded gig and platform-worker coverage, aggregator-funded social security, gender-neutral night-shift provisions, the Inspector-cum-Facilitator architecture), and consciously omitted concepts [Sectional Cross-Reference Tables] Two-way tables (five-way for the Code on Wages) aligning every Code section with the corresponding provision of each repealed Act, plus reverse-direction tables—enabling lookup in either direction without consulting separate sources [Central Rules 2026] Each Code's operative procedural framework—covering registration, licensing, contribution, returns, inspection, working-hour, recovery, computation, benefit-administration, and prescribed Form provisions [Special Statutory Instruments] Code-specific instruments reproduced in full—prescribed Forms (Employee Register, Wage Register, Wage Slip, Attendance Register-cum-Muster Roll) under the Code on Wages; the Model Standing Orders 2026 for the Mining, Manufacturing and Service sectors and the Removal of Difficulties Order 2025 under the Industrial Relations Code; the Other Beneficiaries and Members of their Families Medical Facilities Scheme 2026 and the Seven Schedules under the Code on Social Security; and the Three Schedules (including the list of notifiable occupational diseases) under the OSHWC Code [Notification and Clarification Trail] Enforcement notifications, repeal notifications for the subsumed Acts, appropriate Government designations, rule-making authority notifications, and the supervisory wage-ceiling notification of 30-1-2026 [S.O. 454(E)]—the complete commencement and clarification record in one place [Cross-Code Reference Material in Every Volume] The FAQs on the Four Labour Codes and the Compliance Handbook for Employers (Central Government Sphere) are reproduced in each of the four volumes, so the cross-Code reference travels with whichever volume the practitioner is consulting—bench, audit room, factory floor, or tribunal [Subject Index] A comprehensive alphabetical index in each volume, navigable by concept, defined expression, benefit head, sector, or compliance area [Statement of Objects, Notes on Clauses, and Appendix] Each volume reproduces the original Statement of Objects and Reasons, section-wise Notes on Clauses, and an Appendix of other Central Acts referred to within the Code—closing the legislative-history loop and eliminating the need to consult separate volumes [Authoritative Bare Act Presentation] Maintains Taxmann's Bare Act editorial integrity—pure statutory text supported by Section Notes, Case Laws, and comparative context, without interpretational dilution The Combo is organised as four standalone volumes, each following a parallel three-Division architecture for cross-volume navigability: Volume I | Code on Wages 2019 with Central Rules 2026 o Division One — Comparative Study; five-way sectional Tables (Code v Payment of Wages Act 1936, Minimum Wages Act 1948, Payment of Bonus Act 1965, and Equal Remuneration Act 1976, plus the four reverse-direction tables); Arrangement of Sections; Text of the Code with Section Notes and Case Laws; Subject Index; Statement of Objects and Reasons; Notes on Clauses; Appendix of External Provisions o Division Two — Code on Wages (Central) Rules 2026 with prescribed Forms (Employee Register, Register of Wages, Wage Slip, Attendance Register-cum-Muster Roll, and connected formats) o Division Three — Notifications (enforcement, partial-enforcement, and the supervisory wage-ceiling notification); FAQs on the Four Labour Codes; Compliance Handbook for Employers Volume II | Industrial Relations Code 2020 with Central Rules 2026 o Division One — Comparative Study; two-way sectional Tables (Code v Trade Unions Act 1926, Industrial Employment (Standing Orders) Act 1946, and Industrial Disputes Act 1947, and the reverse); Arrangement of Sections; Text of the Code with Section Notes and Case Laws; Subject Index; the Industrial Relations Code (Removal of Difficulties) Order 2025; Statement of Objects and Reasons; Notes on Clauses; Appendix of External Provisions o Division Two — Industrial Relations (Central) Rules 2026 and the Model Standing Orders 2026 (Schedule A—Mining Sector; Schedule B—Manufacturing Sector; Schedule C—Service Sector) o Division Three — Notifications; FAQs on the Four Labour Codes; Compliance Handbook for Employers Volume III | Code on Social Security 2020 with Central Rules 2026 o Division One — Comparative Study; two-way sectional Tables (Code v each of the nine repealed Acts, and the reverse for each); Arrangement of Sections; Text of the Code with Section Notes and Case Laws; First to Seventh Schedules; Subject Index; Statement of Objects and Reasons; Notes on Clauses; Appendix of External Provisions o Division Two — Social Security (Central) Rules 2026; Other Beneficiaries and Members of their Families Medical Facilities Scheme 2026 o Division Three — Notifications; FAQs on the Four Labour Codes; Compliance Handbook for Employers Volume IV | Occupational Safety, Health and Working Conditions Code 2020 with Central Rules 2026 o Division One — Comparative Study; two-way sectional Tables (Code v each of the thirteen repealed Acts, and the reverse for each); Arrangement of Sections; Text of the Code with Section Notes and Case Laws; First to Third Schedules; Subject Index; Statement of Objects and Reasons; Notes on Clauses; Appendix of External Provisions o Division Two — Occupational Safety, Health and Working Conditions (Central) Rules 2026 o Division Three — Notifications; FAQs on the Four Labour Codes; Compliance Handbook for Employers Read more