Labour codes, plainly
What the labour codes changed for your salary structures
In force since 21 November 2025. The part that reaches every payroll is the definition of wages, and the rule that allowances above half of pay count back as wages for PF and gratuity.
Payroll Health CheckThree grades against the 50% test, free. Cost estimatorWhat the codes add to PF and gratuity, company-wide.
Articles
- Gratuity under the labour codes: who qualifies and how it is calculatedGratuity under the Code on Social Security: five years (one for fixed-term), 15/26 of last-drawn wages under the 50% rule, the ₹20 lakh cap, and a worked example.
- The 50% wage rule, plainlyWhat the labour codes mean by wages, why allowances above half of pay count back, and what that does to PF and gratuity.
- PF wage ceiling raised to ₹25,000: what changes in payrollThe EPF wage ceiling went from ₹15,000 to ₹25,000 on 17 September 2026. Who it affects, the split September, EPS and EDLI, and a worked example.