Code on Wages, 2019 with Code on Wages (Central Advisory) Rules, 2021

This 2025 edition of The Code on Wages, 2019 (Act 29 of 2019, dt. 8-8-2019) reproduces the Code verbatim and consolidates the implementing Code on Wages (Central Advisory Board) Rules, 2021 (G.S.R. 143 E, dt. 1-3-2021).

The Code subsumes and replaces four pre-Independence/1970s wage statutes:

• Payment of Wages Act, 1936

• Minimum Wages Act, 1948

• Payment of Bonus Act, 1965

• Equal Remuneration Act, 1976

Concise short comments sit beneath pivotal clauses—flagging the new “floor wage” mechanism, gender-neutral “worker” definition, digitised wage-slip mandate, and the formula for dearness-allowance revision—while preserving complete Bare-Act integrity for examinations and authoritative citation.

Core statutory coverage

• Universal wage definitions—merging “wages” across PF, ESI, bonus & gratuity statutes with 50 % allowance cap and annual-settlement rule.

• Floor wage & minimum wage—national floor determined by Central Govt.; State minima cannot fall below; revision every 5 years or DA trigger.

• Payment of wages—monthly/weekly ceilings abolished; electronic transfer compulsory where possible; wage-slip in prescribed Form IV.

• Equal remuneration & anti-discrimination—prohibits gender discrimination in recruitment and pay for work of similar nature.

• Bonus—profit-linked / production-linked bonus retained; calculation aligned to new wage definition; set-on & set-off carry-over simplified.

• Inspector-cum-Facilitator model—risk-based randomised inspections, advisory role, and digital-notice system.

• Advisory Boards—Central & State Boards with gig- and platform-worker representation; methodology for wage-rate studies.

• Offences & compounding—graded fines, imprisonment only for repeat wilful default, and online compounding portal.

This edition is particularly suited for

• HR managers, payroll heads & compliance officers recalibrating wage structures, DA splits and bonus calculations.

• Start-ups, gig-platforms & MSMEs determining applicability thresholds and floor-wage adherence.

• Trade-union leaders & worker collectives monitoring equal-pay compliance and floor-wage revisions.

• AIBE candidates and law students studying India’s four-Code labour-reform package.

• Policy analysts & ESG auditors evaluating living-wage metrics and gender-pay-gap reporting.

Exact Gazette text · pinpoint explanatory notes · zero superfluous commentary—your quickest route to clarity, authenticity and practical insight on India’s unified wage code.