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Handbook on Labour Wage Code  
Author(s): Saurabh Munjal, Vaibhav Munjal
Published by Bloomsbury Publishing India Pvt. Ltd
Publication Date:  Available in all formats
ISBN: 9789356405967
Pages: 346
https://doi.org/9789354351075

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Description

Table of contents

Biographical note

Excerpt

Subject(s): labour law compliances, rules

Handbook on Labour Wage Code presents the fundamentals of the new Code on Wages, 2019 in a simple, lucid and comprehensible style. It is a complete and easy-to-use guide to the new Code, meticulously designed to make the comparison amongst the previous laws and the new Code easily understandable.

The language is simple, crisp, coherent and to the point. The book carries relevant case laws which makes it well suited for the needs of various legal and HR professionals all across the country. The informative tables, commentary and summary boxes further make it appropriate for law teachers and the students.

Rating
Description
Subject(s): labour law compliances, rules

Handbook on Labour Wage Code presents the fundamentals of the new Code on Wages, 2019 in a simple, lucid and comprehensible style. It is a complete and easy-to-use guide to the new Code, meticulously designed to make the comparison amongst the previous laws and the new Code easily understandable.

The language is simple, crisp, coherent and to the point. The book carries relevant case laws which makes it well suited for the needs of various legal and HR professionals all across the country. The informative tables, commentary and summary boxes further make it appropriate for law teachers and the students.

Table of contents
  • Cover
  • Title Page
  • Copyright Page
  • Preface
  • About the authors.
  • Acknowledgement.
  • Contents at a glance.
  • Contents
  • Contents at a glance
  • Table of Cases
  • Chapter 1 Preliminary (Sections 1 - 4)
  • PART A
    • Introduction
    • (1) The Payment of Wages Act, 1936
    • (2) The Minimum Wages Act, 1948
    • (3) The Payment of Bonus Act, 1965
    • (4) The Equal Remuneration Act, 1976
    • 1.1 The Code on Wages, 2017
    • 1.2 Layout of Clauses
  • Part B
    • Journey from Code 2017 to Code 2019 – A Comparison
    • 1.3 Introduction.
    • 1.4 Comparison between Code on Wages (2017), Recommendations of Standing Committee and Code on Wages (2019)
  • Part C
    • Earlier Acts versus Code 2019
    • 1.5 Introduction.
    • 1.6 Comparison between the Payment of Wages Act, 1936 and the Code on Wages, 2019
    • 1.7 Comparison between the Minimum Wages Act, 1948 and the Code on Wages, 2019
    • 1.8 Comparison between the Equal Remuneration Act, 1976 and the Code on Wages, 2019
    • 1.9 Comparison between the Payment of Bonus Act, 1965 and the Code on Wages, 2019
  • Part D
    • Rules: At a Glance
    • 1.10 Introduction.
    • 1.11 Table showing Comparison between the Minimum Wages (Central) Rules, 1950 and Code on Wages (Central) Rules, 2020
  • Part E
    • Definitions (Section 2)
    • 1.12 Introduction.
    • 1.13 Section 2(a) “accounting year”
    • 1.14 Section 2 (b) “Advisory Board”
    • 1.15 Section 2 (c) “agricultural income tax law”
    • 1.16 Section 2 (d) “appropriate Government”
    • 1.17 Section 2 (e) “Company”
    • 1.18 Section 2(f) “Contractor”
    • 1.19 Section 2(g) “Contract Labour”
    • 1.20 Section 2(h) “Co-operative society”
    • 1.21 Section 2(i) “Corporation”
    • 1.22 Section 2(j) “direct tax”
    • 1.23 Section 2(k) “employee”
    • 1.24 Section 2(l) “employer”
    • 1.25 Section 2(m) “Establishment”
    • 1.26 Section 2(n) “Factory”
    • 1.27 Section 2(o) “Government establishment”
    • 1.28 Section 2(p) “Income-tax Act”
    • 1.29 Section 2(q) “industrial dispute”
    • 1.30 Section 2(r) “Inspector-cum-Facilitator”
    • 1.31 Section 2(s) “Minimum wage”
    • 1.32 Section 2(t) “Notification”
    • 1.33 Section 2(u) “prescribed”
    • 1.34 Section 2(v) “same work or work of a similar nature”
    • 1.35 Section 2(w) “State”
    • 1.36 Section 2(x) “Tribunal”
    • 1.37 Section 2(y) “wages”
      • 1.37.1 Table on difference in the definition of “Wages”
      • 1.37.2 Inclusions
        • (i) Basic Pay
        • (ii) Dearness Allowance
        • (iii) Retaining Allowance
      • 1.37.3 Exclusions.
        • (i) Statutory Bonus
        • (ii) Value of house accommodation/supply of water, light, medical attendance or other amenity.
        • (iii) Employer’s contribution towards pension or provident fund
        • (iv) Conveyance allowance/ value of travelling concession.
        • (v) Sum paid to defray special expenses
        • (vi) House Rent Allowance
        • (vii) Remuneration payable under award or settlement
        • (viii) Overtime allowance
        • (ix) Commission
        • (x) Gratuity
        • (xi) Retrenchment compensation
        • (xii) Retiral Benefits/Ex-gratia.
    • 1.38 Section 2(z) “worker”
    • 1.39 Relevant Provisions of the Code on Wages (Central) Rules, 2020
      • 1.39.1 Schedule
  • Part F
    • Equal Remuneration (Sections 3 and 4)
    • 1.40 Introduction.
    • 1.41 Important Case Law.
  • Chapter 2 Minimum Wages (Sections 5 – 14)
    • 2.1 Introduction.
    • 2.2 Section 5. Payment of minimum rate of wages.
      • 2.2.1 Important Case Law.
    • 2.3 Section 6. Fixation of minimum wages.
      • 2.3.1 Important Case Law.
    • 2.4 Section 7. Components of minimum wages
      • 2.4.1 Important Case Law.
    • 2.5 Section 8. Procedure for fixing and revising minimum wages
      • 2.5.1 Important Case Law.
    • 2.6 Section 9. Power of Central Government to fix floor wage.
    • 2.7 Section 10. Wages of employee who works for less than normal working day.
      • 2.7.1 Important Case Law.
    • 2.8 Section 11 Wages for two or more classes of work.
    • 2.9 Section 12. Minimum time rate wages for piece work..
      • 2.9.1 Important Case Law.
    • 2.10 Section 13. Fixing hours of work for normal working day.
      • 2.10.1 Important Case Law.
    • 2.11 Section 14. Wages for overtime work..
      • 2.11.1 Important Case Law.
    • 2.12 Relevant Provisions of the Code on Wages (Central) Rules, 2020
  • Chapter 3 Payment of Wages (Sections 15 – 25)
    • 3.1 Introduction.
    • 3.2 Section 15. Mode of payment of wages..
    • 3.3 Section 16. Fixation of wage period..
    • 3.4 Section 17. Time limit for Payment of Wages.
    • 3.5 Section 18. Deductions which may be made from wages.
      • 3.5.1 Important Case Law.
    • 3.6 Section 19. Fines..
    • 3.7 Section 20. Deductions for absence from duty..
      • 3.7.1 Relevant Provisions of the Code on Wages (Central) Rules, 2020
      • 3.7.2 Important Case Law.
    • 3.8 Section 21. Deductions for damage or loss..
      • 3.8.1 Relevant Provisions of the Code on Wages (Central) Rules, 2020
      • 3.8.2 Important Case Law.
    • 3.9 Section 22. Deductions for services rendered..
    • 3.10 Section 23. Deductions for recovery of advances..
      • 3.10.1 Relevant Provisions of the Code on Wages (Central) Rules, 2020
    • 3.11 Section 24. Deductions for recovery of loans.
      • 3.11.1 Relevant Provisions of the Code on Wages (Central) Rules, 2020
    • 3.12 Section 25. Chapter not to apply to Government establishments..
    • 3.13 Question & Answers
    • 3.14 FORM-I.
    • 3.15 Relevant Provisions of the Code on Wages (Central) Rules, 2020
  • Chapter 4 Payment of Bonus (Sections 26 - 41)
    • 4.1 Introduction.
    • 4.2 Section 26. Eligibility for bonus, etc.
      • 4.2.1 Important Case Law.
    • 4.3 Section 27. Proportionate reduction in bonus in certain cases.
      • 4.3.1 Important Case Law.
    • 4.4 Section 28. Computation of number of working days.
    • 4.5 Section 29. Disqualification for bonus.
      • 4.5.1 Important Case Law.
    • 4.6 Section 30. Establishments to include departments, undertakings and branches.
      • 4.6.1 Important Case Law.
    • 4.7 Section 31. Payment of bonus out of allocable surplus.
      • 4.7.1 Important Case Law.
    • 4.8 Section 32. Computation of gross profits.
    • 4.9 Section 33. Computation of available surplus.
    • 4.10 Section 34. Sums deductible from gross profits
      • 4.10.1 Important Case Law.
    • 4.11 Section 35. Calculation of direct tax payable by employer.
      • 4.11.1 Important Case Law.
    • 4.12 Section 36. Set on and set off of allocable surplus
    • 4.13 Section 37. Adjustment of customary or interim bonus against bonus ayable under this Code
      • 4.13.1 Important Case Law.
    • 4.14 Section 38. Deduction of certain amounts from bonus payable..
    • 4.15 Section 39. Time limit for payment of bonus..
    • 4.16 Section 40. Application of this Chapter to establishments in public sector in certain cases..
      • 4.16.1 Important Case Law.
    • 4.17 Section 41. Non applicability of this Chapter.
      • 4.17.1 Important Case Law.
    • 4.18 Relevant Provisions of the Code on Wages (Central) Rules, 2020
  • Chapter 5 Advisory Board (Section 42)
    • 5.1 Introduction.
    • 5.2 Section 42. Central Advisory Board and State Advisory Board
    • 5.3 Relevant Provisions of the Code on Wages (Central) Rules, 2020
  • Chapter 6 Payment of Dues, Claims and Audit (Sections 43 – 50)
    • 6.1 Introduction.
    • 6.2 Section 43. Responsibility for payment of various dues.
    • 6.3 Section 44. Payment of various undisbursed dues in case of death of employee..
    • 6.4 Section 45. Claims under Code and procedure thereof.
      • 6.4.1 Important Case Law.
    • 6.5 Section 46. Reference of disputes under this Code..
    • 6.6 Section 47. Presumption about accuracy of balance sheet and profit and loss account of corporations and companies
    • 6.7 Section 48. Audit of account of employers not being corporations or companies.
    • 6.8 Section 49. Appeal.
    • 6.9 Section 50. Records, returns and notices.
    • 6.10 Relevant Provisions of the Code on Wages (Central) Rules, 2020
    • 6.11 Forms (II – VI)
  • Chapter 7 Inspector - Cum – Facilitator (Section 51)
    • 7.1 Introduction.
    • 7.2 Section 51. Appointment of Inspector cum-Facilitators and their powers.
  • Chapter 8 Offences and Penalties (Section 52 – 56)
    • 8.1 Introduction.
    • 8.2 Section 52. Cognizance of offences
    • 8.3 Section 53. Power of officers of appropriate Government to impose penalty in certain cases.
    • 8.4 Section 54. Penalties for Offences.
    • 8.5 Section 55. Offences by companies
    • 8.6 Section 56. Composition of offences.
  • Chapter 9 Miscellaneous (Sections 57 – 69)
    • 9.1 Introduction..
    • 9.2 Miscellaneous Provisions.
Biographical note

Saurabh Munjal (L.L.M), in a career spanning fifteen years, has mastered the fundamentals of employment law to the core. With an eagle eye for the nitty gritty of the labour laws, Saurabh is the name when it comes to devising strategies, negotiating agreements and doing due diligence for the national and international clients. With many national and international clients, his is a well-known face in representing matters before High Courts and Various District Courts and authorities. His forte lies in core litigation. He has an experience of representing various organisations before fora, audit and compliances. He is always appreciated for his readiness to conduct trainings and workshops specially for HR professionals.

Apart from being a Faculty of Law, Delhi University alumnus, he can be frequently seen as a speaker in various conferences and seminars organised by the leading institutes such as ICSI, SEBI and several other organisations and companies.

Saurabh started his careers as co-author in the year 2019 with his first co-authored book titled “Handbook of Compliances Under Labour Laws”. The success of the first book paved the way to publication of their second book, a very well received and much needed book of the time, titled “Compendium of Drafts of Employment Contracts and Appointment Letters”.

Vaibhav Munjal, a Commerce and Law Graduate from Delhi University is also an MBA in Finance from Visva Bharati Shantiniketan University. As dedicated legal professional, Vaibhav started his career in the field of commerce and taxation. Prior to his current practice, Vaibhav has worked in different sectors like Hospitality, IT/ITes, Real Estate and had handled large teams. He was engaged in short term projects at London and Singapore. He is specialised in conducting Audit and Due Diligence of companies having establishments, factories, construction sites, related to applicable Labour Laws.

With this Handbook on Labour Wage Code, the authors wish to make the new Code easy to comprehend for various professionals and academicians

Excerpt

Handbook on Labour Wage Code

First published in India 2021

© Bloomsbury Publishing India Pvt. Ltd

All rights reserved. No part of this publication may be reproduced or transmitted in any form or by any means, electronic or mechanical, including photocopying, recording, or any information storage or retrieval system, without prior permission in writing from the publishers.

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The content of this book is the sole expression and opinion of its author, and not of the publisher. The publisher and author in no manner is liable for any opinion or views expressed by the author. While best efforts have been made in preparing this book, the publisher makes no representations or warranties of any kind and assumes no liabilities of any kind with respect to the accuracy or completeness of the content and specifically disclaims any implied warranties of merchantability or fitness of use for a particular purpose.

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Preface

“Change is inevitable. Change is constant.”

Benjamin Disraeli

Finally, after decades of formulation of labour laws in the country, the scenario is about to change. And it is about to change for good. The country had been dragging the old laws for way too long especially when most of the laws had become outdated. Though the various governments in power had made amendments, to maintain the relevance of the laws while keeping pace with the fast-growing economy, it could be easily observed that it was time to make some changes to match up with the revolutionary variations going around in various industries/establishments. May it be in the area of labour welfare, industrial relationships, social security or any other issue, the scenario is changing rapidly. It is pertinent to note here is that the changes are being implemented for the benefit of both the employees and the employers. As such, the much-awaited Codes for the welfare, upliftment, uniformity and social security of the employees and employers, have hit the floor.

The amalgamation of 44 different laws into just four Codes is in itself a huge achievement. As we all know by now, these Codes are known as: The Code on Wages, the Industrial Relations Code, the Social Security Code, and the Occupational Safety, Health and Working Conditions Code.

Our book was written with an attempt to simplify the meaning and differences between the previous laws and the new Code on Wages, 2019 and also to explain how the new Code fill the gaps which existed in the previous laws. This new Code on Wages, 2019 has its roots from four different labour laws viz, the Payment of Wages Act, 1936, the Minimum Wages Act, 1948, the Payment of Bonus Act, 1965 and the Equal Remuneration Act, 1976.

The book explains in detail the changes brought in by the Code and discusses their impact on the various industries and organisations. It even traces the journey of the new Code which includes the recommendations made to the Standing Committee and the final outcome. The relevant provisions of the Code on Wages (Central) Rules, 2020 have been provided in the related Chapters to give a complete understanding of the topic, however, these Rules have not been notified till date. All in all, with its articulated presentation of the content in a simple and lucid language supported by various case law under each section, the authors have put their best foot forward to make this book, a single point of reference for its readers. This book is immensely useful for legal and HR professionals all over the country. It is also useful for students who want to navigate their way through the complexity of the new law.

There are numerous books available in the market on the previously used Acts; professionals are still struggling to find that one compact book which gives clarity about the application of the newly implemented Code on Wages. As such, it can be rightly said that it is an assignment timely taken up and well accomplished.

Saurabh Munjal 17 June 2021

Vaibhav Munjal

About the authors

Saurabh Munjal (L.L.M), in a career spanning fifteen years, has mastered the fundamentals of employment law to the core. With an eagle eye for the nitty gritty of the labour laws, Saurabh is the name when it comes to devising strategies, negotiating agreements and doing due diligence for the national and international clients. With many national and international clients, his is a well-known face in representing matters before High Courts and Various District Courts and authorities. His forte lies in core litigation. He has an experience of representing various organisations before fora, audit and compliances. He is always appreciated for his readiness to conduct trainings and workshops specially for HR professionals.

Apart from being a Faculty of Law, Delhi University alumnus, he can be frequently seen as a speaker in various conferences and seminars organised by the leading institutes such as ICSI, SEBI and several other organisations and companies.

Saurabh started his careers as co-author in the year 2019 with his first co-authored book titled “Handbook of Compliances Under Labour Laws”. The success of the first book paved the way to publication of their second book, a very well received and much needed book of the time, titled “Compendium of Drafts of Employment Contracts and Appointment Letters”.

Vaibhav Munjal, a Commerce and Law Graduate from Delhi University is also an MBA in Finance from Visva Bharati Shantiniketan University. As dedicated legal professional, Vaibhav started his career in the field of commerce and taxation. Prior to his current practice, Vaibhav has worked in different sectors like Hospitality, IT/ITes, Real Estate and had handled large teams. He was engaged in short term projects at London and Singapore. He is specialised in conducting Audit and Due Diligence of companies having establishments, factories, construction sites, related to applicable Labour Laws.

With this Handbook on Labour Wage Code, the authors wish to make the new Code easy to comprehend for various professionals and academicians.

Acknowledgement

A lot of effort went into writing this book. Writing about an altogether new law is a mammoth task in itself. The amount of effort and hard work that needs to be put in researching the relevant information and also making sure that the information so provided is factually correct and reliable, is huge. As such, we feel ourselves lucky to have some of the best professionals of the industry in our team.

We would like to express our sincere thanks to Ms. Prachi, M.B.A (HR), D.L.L, for her contributions towards the content of this book. Her in-hand experience in the field of HR gives her a better understanding of the various aspects of the law. Further, with her flair for writing, she makes the language so uncomplicated, exhaustive and yet to the point that even the beginners will find this book extremely easy to understand. The spade work done by her has formed the building blocks of this book.

Last but not the least, we are indebted towards the entire team of the Bloomsbury India, including Ms Aastha Khanna and Mr Toby Thomas, for having faith in us and making this project a memorable one. Working with a prestigious and well-known publisher like Bloomsbury India, fills us with pride and further makes us more motivated and committed towards our projects.

This is our third project with Ms. Prachi and Bloomsbury India and we look forward to many more similar projects.

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