India’s long-awaited labour law reforms have reached an important milestone. Following a period of consultation, the Central Government notified the Central Rules under all four Labour Codes on 8 May 2026. These are 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.
As we have reported previously, the Labour Codes represent a historic simplification and streamlining of India’s labour laws. The Central Rules set out the details on key compliance requirements for employers and are necessary to implement these new Codes. In particular, they introduce new prescribed formats and record-keeping requirements, including for registers, notices and other statutory records.
In this article, we examine the key elements of each set of rules, some noteworthy developments at the state-level and key takeaways for employers with operations in India.
Each set of Central Rules will apply to organisations for which the Central Government is the ‘appropriate Government’, including railways, mines, oil fields, major ports, air transport services, telecommunications, banking and insurance companies, central public sector undertakings, autonomous bodies owned or controlled by the Central Government, and contractors engaged by such organisations.
For private organisations, the respective state governments are in the process of finalising their own rules in alignment with the central framework. While there may be some state-specific variations, the state-level rules are expected to mirror many of the principles set out under the Central Rules.
The rules contain the following key provisions:
The rules contain the following key provisions:
The rules contain the following key provisions:
The rules contain the following key provisions:
At a state level, the Haryana Government has confirmed that organisations registered under s.3 of the Occupational Safety, Health and Working Conditions Code 2020 (once the state-level rules are finalised) will not need separate registration or business commencement notification under the Haryana Shops and Commercial Establishments Act 1958. The move aims to eliminate duplicate compliance requirements. However, impacted organisations must still comply with the remaining provisions of the Act, to the extent they do not conflict with the Occupational Safety, Health and Working Conditions 2020 Code.
Elsewhere, the Maharashtra Government has clarified that, once the Occupational Safety, Health and Working Conditions Code 2020 is implemented, organisations with 10 or more employees registered under the Code will not require separate registration under the Maharashtra Shops and Establishments Act 2017. Smaller organisations (with fewer than 10 employees) must still notify commencement of business under the Act. All organisations must also continue to comply with the Act’s provisions to the extent they do not conflict with the Code.
India’s labour law reforms are moving closer to full implementation.
Employers should review and update employment policies, contracts and systems to comply with the new codes, assess the potential cost impact of the revised wage definition on statutory benefits and monitor state-level implementation, as individual states may introduce variations.
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