New Act Introduced To Regulate Shops & Establishments In Gujarat

On 25 August 2026, the Ministry of Labour and Employment issued two notifications (Notifications) under the Code on Wages, 2019 (Wage Code), thereby operationalising specified provisions relating to payment of statutory bonus for establishments for which the appropriate government is the Central Government. The Wage Code consolidates the legislative framework governing wages and related employee entitlements, including the regime previously governed by the Payment of Bonus Act, 1965.

The Ministry of Labour and Employment has notified the Social Security Code (Central) Rules, 2026, establishing a comprehensive regulatory framework for provident fund, employee state insurance, gratuity, maternity benefits, and gig worker protections.

The Payment of Bonus Act 1965 is applicable to every factory and other establishment in which 20 or more persons are employed on any day during an accounting year.

India's Ministry of Labour and Employment has notified the Code on Wages (Central) Rules, 2026, operationalizing the Code on Wages, 2019. These comprehensive rules establish frameworks for minimum wage fixation, working hours standardization, permissible wage deductions, bonus computation methodologies, and enhanced principal employer accountability in contractor-based employment arrangements.

The Indian government has raised the mandatory wage ceiling for Employees' Provident Fund Organisation coverage from INR 15,000 to INR 25,000 per month, a change that will bring more than five million...

The Ministry of Labour & Employment has issued a notification dated September 17, 2026, notifying INR 25,000 per month as the new wage ceiling for the purposes of the provident fund provisions (“PF“) of the Code on Social Security, 2020 (“SS Code”). The notification is effective from September 17, 2026. The wage ceiling was last revised 12 years ago in September 2014, when it was increased from INR 6,500 per month to INR 15,000 per month.

The Government of Karnataka's notification dated 22 May 2026 revising minimum wages across the State has generated significant attention among employers, industry bodies, and labour law practitioners.

The article discusses the new Provident Fund Scheme, 2026, including its effective date, the transition period, statutory minimum versus voluntary higher contributions, voluntary contributions under the 2026 Scheme, and what are the practical implications for employers.

The Indian government has raised the EPF wage ceiling from Rs. 15,000 to Rs. 25,000 per month, effective mid-September 2026, creating immediate compliance questions for employers. How should contributions be calculated for the transition month when the change takes effect partway through the wage period, and what treatment applies to employees who become newly covered versus those already enrolled?

The notification of the Employees' Provident Funds Scheme, 2026 (‘2026 Scheme’) with effect from 1 July 2026, was anticipated to settle and provide clarity on the regulatory framework governing international workers under the Code on Social Security, 2020.