India's New Labour Regime: A Breakdown of Mandatory Employer Filings Across Four Categories

The Ministry of Labour and Employment has published a handbook that details almost 2 dozen compliance obligations for establishments under the four labour codes that came into force on November 21, 2025. 

Key Compliance Categories Under the Labour Codes 

Employers must meet seven foundational requirements from day one, including registration of the establishment, obtaining licences, maintaining registers for attendance, wages, deductions and overtime, fixing the wage period, ensuring basic workplace safety, enrolling workers in social security schemes and constituting work and grievance committees. 

Four monthly duties require timely wage payment, deduction and deposit of social security contributions to the Employees’ Provident Fund Organisation and the Employees’ State Insurance Corporation, and issuance of wage slips to all staff. 

5 annual obligations cover filing a unified return, updating minimum wage rates if revised, renewing licences, conducting safety audits and providing health examinations for employees aged 40 years and above. 

Event‑Based Compliances for Specific Situations 

6 event‑driven duties apply when incidents occur. Employers must report accidents or disease outbreaks within 24‑72 hours, settle final dues within 2 days and gratuity within 30 days, obtain government permission for layoffs, retrenchment or closure for establishments with more than 300 workers, provide maternity benefits where applicable and issue lockout notices to workers and the appropriate authority. 

Read More: Govt Orders EPFO Study on Workforce Formalisation Impact! 

Purpose and Expected Impact 

The handbook aims to provide a clear “to‑do” list, reducing the risk of non‑compliance due to confusion during the transition from 29 legacy laws to the 4 new codes – the Code on Wages, the Code on Social Security, the Industrial Relations Code and the Occupational Safety, Health and Working Conditions Code. By standardising obligations, the ministry expects fewer legal disputes and greater accountability across workplaces. 

Conclusion 

The new compliance framework sets out 7 foundational, 4 monthly, 5 annual and 6 event‑based duties for employers. Clear guidelines are intended to streamline adherence to the four labour codes and minimise litigation. 

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