Labour Codes of India with Central Draft Rules COMBO (Bare Acts with Comparative Study) - Code on Wages, IR Code, Code on Social Security, OSHWC Code (Set of 4 Books) By Taxmann

Labour Codes of India with Draft Central Rules COMBO [Bare Acts with Comparative Study | 2026 Edition] by Taxmann is a comprehensive, transition-centric statutory compendium that documents, explains, and operationalises India's most consequential labour law reform since Independence. The Combo consolidates all four Labour Codes—Code on Wages 2019, Industrial Relations Code 2020, Code on Social Security 2020, and Occupational Safety, Health and Working Conditions Code 2020—each accompanied by the relevant Central Draft Rules 2025 and, critically, a front-loaded, section-wise comparative study. What fundamentally distinguishes this Combo is that it does not treat the Labour Codes as isolated, newly enacted statutes. Instead, it approaches them as replacement instruments—laws that deliberately absorb, restructure, rationalise, and supersede an entire legacy ecosystem of Central labour enactments. The editorial philosophy underpinning this Combo recognises a core reality of post-21st November 2025 enforcement: no stakeholder can correctly apply the Codes without first understanding how they map onto the repealed laws. Accordingly, the comparative study is not an ancillary feature; it is the organising spine of the entire publication. The Combo therefore functions simultaneously as:

• A complete set of enforced Bare Acts
• A legislative transition manual
• A cross-reference tool between the old and the new labour law
• A compliance migration guide for establishments and advisors

This Combo is expressly designed for users who must navigate continuity and change at the same time, including:

• Labour & Employment Law Advocates handling advisory, compliance, and litigation under the Code regime
• Corporate HR Heads, IR Managers, Payroll Heads, and Compliance Officers redesigning internal systems and policies
• Chartered Accountants, Company Secretaries, and Cost Accountants advising on statutory exposure, audits, and employment cost structures
• In-house Legal Teams and Corporate Counsel managing transition risk
• Employers, Establishments, Contractors, Aggregators, and Platform-based Enterprises affected by expanded coverage
• Trade Unions, Worker Representatives, and IR Consultants interpreting consolidated rights and obligations
• Labour Department Officials, Inspectors-cum-Facilitators, and Adjudicatory Authorities applying Code-based enforcement
• Academicians, Policy Researchers, and Advanced Students studying India's labour law codification project

The Present Publication is the 2026 Edition, authored/edited by Taxmann's Editorial Board, with the following noteworthy features:

• [Comparative Study as the Foundational Layer] Each volume opens with an extensive, section-wise comparative study that maps every provision of the relevant Code to its legislative source under the repealed Acts. This enables readers to identify immediately:
• Which provisions are substantively retained
• Which provisions are modified or rationalised
• Which thresholds, definitions, and mechanisms are expanded or recalibrated
• Which concepts are entirely new introductions
• Which provisions and schemes are consciously omitted
• [Continuity & Change Explained Together] The comparative study does not merely list correlations. It explains how and why the Code restructures the old law—whether by consolidation, simplification, uniformisation, or expansion of scope—allowing users to translate legacy compliance and jurisprudence into Code-based application
• [Front-loaded for Practical Use] By placing the comparative study before the Bare Act text, the Combo mirrors professional practice: understanding the transition first, reading the new law second, and applying compliance last
• [Eliminates Guesswork During Migration] The comparative framework prevents misapplication of repealed provisions, incorrect carry-forward of old exemptions, and flawed reliance on outdated thresholds—common risks during the transition phase

The Combo covers the entire statutory and comparative landscape of India's labour reforms:

• Code on Wages 2019
• Comparative mapping with four repealed wage statutes
• Detailed tracing of the shift to a uniform wage definition
• Explanation of the floor wage introduction and removal of the scheduled employment classification
• Comparative analysis of bonuses, deductions, wage payment timelines, and electronic payment mechanisms
• Industrial Relations Code 2020
• Section-wise correlation with the Trade Unions Act, Industrial Disputes Act, and Standing Orders Act
• Mapping of restructured strike, retrenchment, and closure provisions
• Comparative explanation of new thresholds, permissions, and dispute resolution architecture
• Clear identification of omitted and consolidated concepts
• Code on Social Security 2020
• Provision-wise linkage with EPF, ESI, Gratuity, Maternity Benefit, Employees' Compensation, and allied welfare laws
• Comparative explanation of expanded definitions of 'employee', 'worker', and 'gig/platform worker'
• Mapping of legacy contribution, benefit, and enforcement mechanisms into a unified Code structure
• OSHWC Code 2020
• Comprehensive correlation with 13 repealed Central Labour Enactments
• Comparative identification of expanded applicability, uniform safety standards, and consolidated employer obligations
• Explanation of new compliance concepts such as common licensing, digital registration, and national standards

Each volume follows a uniform, logic-driven structure:

• Comparative Study (Foundational Section)
• Section-wise correlation tables and explanatory notes
• Legislative lineage and transition logic
• Arrangement of Sections – Structural overview for navigational clarity
• Bare Act (Enforced Text) – Clean, authenticated statutory provisions
• Notifications – Establish commencement, applicability, and delegated powers
• Central Draft Rules 2025 – Proposed procedural, digital, and administrative framework
• This structure ensures that no reader encounters the Code in isolation from its legislative past