Amalgamation Matrix
This matrix traces 15 repealed central labour laws to the 4 New Labour Codes that replace them, with an operational risk rating for each transition — helping HR and compliance teams prioritise which changes need urgent attention.
1. Code on Wages, 2019
Consolidates wage definitions, minimum wage thresholds, and settlement timelines.
| Repealed Act | Core Operational Shift | Risk |
|---|---|---|
| Payment of Wages Act, 1936 | Establishes a standardised definition of wages and imposes a strict mandate forcing employers to clear full and final payouts within 2 working days of resignation, termination, or retrenchment. | High Operational Risk |
| Minimum Wages Act, 1948 | Replaces the legacy practice of "scheduled employments" with a universal floor wage framework applicable across all worker sectors throughout India. | High Operational Risk |
| Payment of Bonus Act, 1965 | Maintains the traditional 8.33% minimum and 20% maximum statutory bonus allocations, but ties computations directly to the newly narrowed wage base calculation rules. | Medium Risk |
| Equal Remuneration Act, 1976 | Extends protection against gender-based discrimination across all hiring frameworks and active payroll scales. | Low Risk |
2. Code on Social Security, 2020
Consolidates gratuity, provident fund, maternity benefit, and insurance frameworks.
| Repealed Act | Core Operational Shift | Risk |
|---|---|---|
| Payment of Gratuity Act, 1972 | Preserves the 5-year floor for permanent employees, but drops the bar to a 1-year pro-rata eligibility threshold for fixed-term contract staff. | High Operational Risk |
| Employees' Provident Funds Act, 1952 | Aligns statutory monthly contributions with the new 50% allowance cap on basic salary, increasing net employer fund outlays for organisations with wide allowance spreads. | High Operational Risk |
| Maternity Benefit Act, 1961 | Maintains the standard 26-week floor while integrating compliance procedures for commissioning mothers and digital verification protocols. | Medium Risk |
| Employees' Compensation Act, 1923 | Expands injury compensation calculation mechanisms and extends coverage definitions across hazardous operating environments. | Low Risk |
| Employees' State Insurance Act, 1948 | Provides an enforcement base to expand medical and emergency coverage into unorganised industrial sectors. | Low Risk |
3. Industrial Relations Code, 2020
Consolidates trade unions, employment standing orders, and dispute resolution frameworks.
| Repealed Act | Core Operational Shift | Risk |
|---|---|---|
| Industrial Disputes Act, 1947 | Raises the threshold for requiring prior government approval for layoffs, closures, or retrenchment from 100 workers to 300 workers. | High Operational Risk |
| Industrial Employment (Standing Orders) Act, 1946 | Applies formal standing order rules exclusively to establishments hiring 300 or more staff, lowering early compliance overhead for smaller entities. | Medium Risk |
| Trade Unions Act, 1926 | Standardises a clear 51% muster-roll majority requirement to recognise a sole negotiating union inside an industrial establishment. | Low Risk |
4. Occupational Safety, Health & Working Conditions Code, 2020
Consolidates operational welfare standards, overtime limits, and leave management structures.
| Repealed Act | Core Operational Shift | Risk |
|---|---|---|
| Factories Act, 1948 | Imposes a maximum leave carry-over of 30 days, with mandatory year-end encashment of any unavailed balance beyond that. Reduces the earned-leave eligibility threshold from 240 to 180 days worked in a calendar year. Formally permits women to work night shifts under strict safety protocols. | High Operational Risk |
| Contract Labour (Regulation & Abolition) Act, 1970 | Raises the contract labour licensing threshold from 20 to 50 workers, deregulating smaller contractors and establishments below that line. | High Operational Risk |
| Inter-State Migrant Workmen Act, 1979 | Broadens definitions to include digital portal self-registration, placing direct accountability on employers for processing migrant worker benefits. | Medium Risk |