183 results found

In its much-awaited ruling in the case of Employees' Provident Fund Organisation (EPFO) and Another v Sunil Kumar and Others, the Supreme Court of India (SC) has upheld the constitutional...

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.

The Payment of Gratuity Act, 1972 ("Act") as a labour welfare legislation was enacted to provide a monetary benefit to an employee after retirement.

Given that the review petition has been dismissed, the Notice cannot be said to have become totally irrelevant.

The Income Tax Act vide Section 80JJAA under Chapter VI-A, has provided special deduction for employment of additional employees by assessee.

In the recent case of M/s J Fibre Corporation vs. Maruti Harishchandra Amrute and Ors.1, a single judge bench of the Bombay High Court ("Bombay HC") reaffirmed...

In an employment related notification under the Income Tax Act, 1961 ("IT Act"), the CBDT vide notification dated 24 May 2023 (deemed to have come into force from 1 April 2023), has notified the increase...

Pension Fund Regulatory and Development Authority was established by the Government of India on 23rd August, 2003 to promote old age income security by establishing, developing and regulating pension funds, to protect the interests of subscribers to schemes of pension funds and for matters connected therewith or incidental thereto.

Gratuity forms a crucial component of an employee's terminal benefits, particularly in cases of death or retirement.

The Employees' Provident Fund and Miscellaneous Provisions Act, 1952, (EPF Act) is a socio-beneficial legislation that was enacted to benefit an employee...

Share Based Employee Benefits are different types of options and schemes framed by companies for the benefit of their employees which involve dealing in shares of the company, directly or indirectly.

We are pleased to present the June issue of SKP Global Updates – our newsletter that covers employment

At its 238th meeting held on 13 October 2025, the Central Board of Trustees (CBT) of the Employees' Provident Fund Organisation (EPFO)...

This is the eighth AGR and is based on responses from lawyers in 50 countries.

Welcome to the eighth edition of the e-Bulletin (Volume VI) brought to you by the Employment, Labour and Benefits (ELB) practice group of Khaitan & Co.

The division bench comprising Justices Rajiv Shakdher and Amit Bansal affirmed the disparate and ostensibly more stringent treatment imposed on expatriate employees and their employers in contrast to domestic Indian workers, asserting that such differentiation is both reasonable and non-arbitrary, fulfilling a legitimate legislative purpose.

The Gratuity Act enforces the payment of "gratuity", a reward for long service, as a statutory retiral benefit.