On 8 May 2026, the Government of India (“GoI”) notified the final rules¹ in relation to the four Labour Codes viz., Code on Wages (Central) Rules, 2026 (“COW Rules”), Social Security (Central) Rules, 2026 (“SS Rules”), Occupational Safety, Health and Working Conditions (Central) Rules, 2026 (“OSH Rules”) and Industrial Relations (Central) Rules, 2026 (“IR Rules”). Along with the final rules, the GoI also notified several operational aspects of the four Labour Codes.

The final rules set out standards and procedures for wage calculation, working hours, occupational health and safety, social security coverage, and industrial relations. The rules introduce mandatory provisions such as minimum wage calculations, annual health check‑ups, crèche facilities, appointment letters, grievance committees, and provisions relating to women employees.

Background

The GoI notified the four Labour Codes namely Code on Wages, 2019, Code on Social Security, 2020, Occupational Safety, Health and Working Conditions Code, 2020 and the Industrial Relations Code, 2020 on 21 November 2025. Please refer to Tax Flash News dated 21 November 2025.

On 30 December 2025, GoI issued draft Central Rules under the four Labour Codes for public consultation, inviting objections and suggestions within 30 days for the IR Rules and 45 days for the Central Rules on the other three Codes. Please refer to Tax Flash News dated 3 January 2026.

The GoI on 8 May 2026 notified the final rules under the four Labour Codes,...

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