01 Oct 2026
Labour codes: Gratuity, leave encashment get a boost, maternity payout doesn’t
27 Nov 2025
27 Nov 2025
This is a link-enhanced version of an article that first appeared in The Mint
Article Overview:
While the four new Labour Codes aim to bring greater uniformity and clarity to salary structures, they also bring mixed bag of outcomes for employees.
Our Partner, Atul Gupta, Labour & Employment, shared his perspective. Here’s what he had to say:
“While the Payment of Gratuity Act, 1972 (PG Act), has been repealed, the provisions from this law have been replicated in the Code on Social Security without any change, except in the definition of ‘wages’. So, the formula to calculate gratuity and tax rules on it is the same.”
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