is Advocate, Supreme Court of India & Editor “Labour Law Reporter”.
This statement of the Government supports this interpretation. Further, an illustration was circulated by the Ministry of Labour and Employment on 10.12.2025 wherein it had included the excluded components under the ambit of "total remuneration".
Labour Law
Leave and Leave Encashment Under The Labour Codes: Striking A Balance With The Shops & Establishments Acts
Insofar as leave encashment during employment is concerned, most of the Shops Acts do not provide for such facilities except in Telangana. The employers can divide the employees' leave into two buckets: the leaves availed under the Shops Act before the commencement of the OSH Code and the leaves...
Fixed term employee is eligible to all statutory benefits with wages no less than of permanent employee.
Special articles on Labour Codes
The Question of Immediacy of ESI & PF Contributions Payment as per New “Wages” Definition
Thus, the Central Government will necessarily notify the said Schemes prepared by it under the CoSS. Section 16 then goes on to state that under the said Schemes (the ones notified under aegis of the CoSS), the Government may establish a Provident Fund, a Pension Fund and an Insurance Fund to which...
Labour Law
Shakespearean Legal Quandary Around The Definition of Wages: Should you Change your Salary Structure or Not?
The definition of “wages”, which is uniform across all four Labour Codes, is uncharacteristic of labour statutes. While the definition is pretty standard insofar as inclusion of certain components and exclusion of the others is concerned (and similar to the definitions under the...
GST is to be charged on cess and as such cess is not to be charged on GST. GST is to be calculated on the total amount of the cost of construction including the cess levied under the Cess Act. As a sequitur, cess cannot be levied or be payable on GST amount involved in a construction contract.
Labour Law
Can Employers Recover Gratuity Amount Paid Over And Above The Statutory Ceiling From Their Employees?
Despite this issue being marred by controversy and contradicting judicial precedents, employers running private establishments would have a good case for recovering any excess gratuity (over and above the upper cap provided under the Payment of Gratuity Act, 1972) paid to their employees, provided...
It can safely be said that payment of bonus under incentive bonus scheme cannot be regarded as payment of statutory bonus. Not only can such payments not be equated with any custom, but they also do not stand on the same footing as that of an agreement or settlement with the employer for payment of...
An employee who has separated from the establishment after completing continuous service of 4 years with an additional 240 days in the 5th year will be entitled to gratuity. The deeming provision can be made applicable even though the employee has not had continuous service for one year. It is...
The notice period, a colloquial manifestation in HR parlance of the period in which the employee has to work with the employer before parting ways, has for – time immemorial – been a subject of great controversy for both the employees and the management. Making the employee serve the...
