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Law & Practice Relating to Code on Wages

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Publication Taxmann
Date of Publication August 2026
Description Law & Practice Relating to the Code on Wages is a section-wise commentary on the Code on Wages 2019, which has subsumed and repealed the Payment of Wages, Minimum Wages, Payment of Bonus, and Equal Remuneration Acts. It is written after both decisive events—the enforcement of the Code on 21st November 2025 and the notification of the Wages (Central) Rules 2026 on 8th May 2026—and already considers the first 2026 rulings of four High Courts and the Supreme Court on the transition. Its method is comparison: every provision is printed beside the provision it replaced, so the reader can judge how much of the old authority survives re-enactment. The work is arranged as ninety-five self-contained units—all 69 sections and all 26 terms defined in Section 2—running to 625 continuously numbered paragraphs and 344 listed authorities. Authored by Sunil Kumar Tripathi, Senior Advocate, this 1st Edition states the law as on 20th July 2026.

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