Bharat's Human Resources (HR) Audit Under New Labour Codes - Book By CA Kamal Garg

Edition : 1st (2026)

Contents : 

Chapter 1 - HR Audit under the New Labour Codes: Concept, Scope and Audit Philosophy -

Chapter 2 - Evolution from 29 Labour Laws to Four Labour Codes: Legal Consolidation and Audit Implications -

Chapter 3 - Appropriate Government, Applicability and Establishment Classification -

Chapter 4 - Master Compliance Mapping: Sections, Rules, Forms, Registers and Returns -

Chapter 5 - Code on Wages: Wage Architecture and Audit Controls -

Chapter 6 - Minimum Wages, Floor Wages and Equal Remuneration -

Chapter 7 - Payment of Wages, Deductions, Overtime and Wage Slips

Chapter 8 - Bonus Audit under the Code on Wages -

Chapter 9 - Industrial Relations Code: Standing Orders, Grievance and Works Committees -

Chapter 10 - Trade Unions, Negotiating Union/Council and Collective Bargaining -

Chapter 11 - Lay-off, Retrenchment, Closure and Fixed-Term Employment -

Chapter 12 - Social Security Code: PF, ESI, Gratuity, Maternity Benefit and Employee Compensation

Chapter 13 - Gig Workers, Platform Workers and Unorganised Workers

Chapter 14 - OSHWC Code: Registration, Safety, Health and Welfare -

Chapter 15 - Working Hours, Leave, Annual Health Check-up and Welfare Facilities -

Chapter 16 - Contract Labour, Inter-State Migrant Workers and Principal Employer Risk -

Chapter 17 - Women Workers, Night Shifts, Equality and Workplace Safety -

Chapter 18 - HR Audit Planning, Materiality and Sampling -

Chapter 19 - Risk Assessment Matrix and Compliance Scoring -

Chapter 20 - Documents, Registers, Forms and Digital Records -

Chapter 21 - HR Audit Report Writing and Management Action Plans -

Chapter 22 - HR Audit Checklists and Questionnaires: Code-wise Master Toolkit -

Chapter 23 - Illustrative HR Audit Report under New Labour Codes