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Notification on Commencement of ESI Contributions and Benefits in Specified Islands of Lakshadweep (Effective May 1, 2026)
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ESI contribution and benefits commence for establishments in specified Lakshadweep islands from 1 May 2026.
Contribution by employers and employees of establishments in the specified islands of Lakshadweep is made payable from 1 May 2026 under section 29 of the Code on Social Security, 2020. From that date, employees of such establishments are to receive benefits under Chapter IV relating to the Employees State Insurance Corporation.
Extension of ESI Medical Benefits to Families of Insured Persons in Multiple Districts of Mizoram Effective from 1st April 2026
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ESI medical benefit extension for families of insured persons takes effect in specified Mizoram districts from April 2026.
Medical benefit under Regulation 95-A of the Employees' State Insurance (General) Regulations, 1950 is extended to the families of insured persons in specified districts of Mizoram, effective from 1 April 2026. The notification is issued under the Code on Social Security, 2020 and the linked regulatory provisions governing extension of ESI medical benefits.
Extension of ESI Medical Benefits to Families of Insured Persons in Selected Districts of Meghalaya Effective from 1st April 2026
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ESI family medical benefit extended to insured persons' families in selected Meghalaya districts from 1 April 2026.
Medical benefit under Regulation 95-A of the Employees' State Insurance (General) Regulations, 1950 is extended to the families of insured persons in specified districts of Meghalaya. The extension applies to the areas of West Khasi Hills, South West Khasi Hills, Eastern West Khasi Hills and East Jaintia Hills, and takes effect from 1 April 2026 under the powers conferred by the Code on Social Security, 2020.
Extension of ESI Medical Benefits to Families of Insured Persons in Kakching District, Manipur Effective from 1st April 2026
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ESI medical benefit extension for families of insured persons takes effect across Kakching district from 1 April 2026.
Medical benefit under Regulation 95-A of the Employees' State Insurance (General) Regulations, 1950 is extended to the families of insured persons in all areas of Kakching district, Manipur, with effect from 1 April 2026.
CORRIGENDA - Employees’ Deposit-Linked Insurance Scheme, 2026
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Employees' Deposit-Linked Insurance Scheme corrigenda clarify exemption, damages, nominee eligibility, wage terminology and drafting references throughout the notified scheme.
The corrigenda correct the Employees' Deposit-Linked Insurance Scheme, 2026 through textual, grammatical, typographical and formatting amendments. They revise references concerning employer damages, exempted provident funds, continuing conditions for exemption, wages and eligible family members or nominees. The amendments also standardise Deposit-Linked terminology, correct headings and internal expressions, revise a formula notation, and rectify drafting and spelling errors.
Notification on Extension of 'Employees State Insurance' Coverage to Specified Districts of Mizoram under Code on Social Security, 2020
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Employees State Insurance coverage extended to specified Mizoram districts, triggering contribution liability and benefit availability for establishments.
Contribution under the Employees State Insurance framework is extended to establishments in specified districts of Mizoram. From the notified date, employers and employees become liable to pay contribution under section 29 of the Code on Social Security, 2020, and the Corporation is to provide benefits under Chapter IV to employees of those establishments.
Notification on Implementation of 'Employees State Insurance' Provisions in Select Districts of Meghalaya under Code on Social Security, 2020
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Employees State Insurance coverage extended to specified Meghalaya districts, triggering contribution liability and benefits from 1 April 2026.
Contribution under the Employees State Insurance framework is brought into force for establishments in specified areas of Meghalaya from 1 April 2026. Employers and employees of such establishments become liable to pay contributions under section 29 of the Code on Social Security, 2020, and the Employees State Insurance Corporation is required to provide benefits under Chapter IV to the employees of those establishments.
Notification of Applicability of 'Employees State Insurance' Provisions in Kakching District, Manipur under Code on Social Security, 2020
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Employees State Insurance applicability notified for Kakching district establishments, making contributions payable and benefits available from the notified date.
Employer and employee contributions under the Employees State Insurance framework are brought into force for establishments in the entire Kakching district of Manipur. The Central Government notifies 1 April 2026 as the date from which contributions become payable under section 29 of the Code on Social Security, 2020, and from which benefits under Chapter IV relating to the Employees State Insurance Corporation are made available to employees of such establishments.
Industrial Relations Code (Amendment) Act, 2026
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Repeal of legacy labour laws with tribunal functions preserved until new code authorities become functional.
The Amendment substitutes section 104(1) to repeal specified legacy labour enactments from the date appointed in the notification under section 1(3), and provides that, notwithstanding such repeal, tribunals and statutory authorities constituted under the repealed enactments shall continue to function until tribunals and statutory authorities under the Industrial Relations Code become functional; the Act is titled the Industrial Relations Code (Amendment) Act, 2026 and is deemed to have come into force from 21st November, 2025.
Appointment of Effective Date of Section 104 of the Industrial Relations Code, 2020
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Repeal of key labour Acts made effective from the previously appointed commencement date under the Industrial Relations Code.
Section 104 of the Industrial Relations Code, 2020 repeals the Trade Unions Act, 1926; the Industrial Employment (Standing Orders) Act, 1946; and the Industrial Disputes Act, 1947, and the Central Government has specified that those repeals stood effective from the date appointed in the earlier notification of 21 November 2025, thereby modifying that commencement notification to fix the temporal effect of repeal.
Industrial Relations Code (Removal of Difficulties) (Amendment) Order, 2026
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Labour laws: existing statutory authorities under legacy labour Acts will continue until appointments under the new Industrial Relations Code.
The amendment clarifies that existing statutory authorities under the legacy labour framework shall continue to function until corresponding authorities are appointed under the Industrial Relations Code, 2020, to ensure continuity of functions, a smooth transition and avoidance of any legal or administrative vacuum.
Specified the Wage Ceiling for Persons Employed in a Supervisory Capacity under the Code on Wages, 2019
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Wage ceiling for supervisory employees set at Rs. 18,000 per month; those earning above are excluded from "worker" definition under the Code on Wages.
The notification fixes a wage ceiling of eighteen thousand rupees per month for persons employed in a supervisory capacity under the Code on Wages, 2019; persons in supervisory capacity drawing wages exceeding eighteen thousand rupees per month are excluded from the definition of "worker" under sub clause (d) of clause (z) of section 2 of the Code.
Delegation of Powers to Administrators or Lieutenant Governors of Certain Union Territories for Framing Rules under the Occupational Safety, Health and Working Conditions Code, 2020
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Occupational Safety and Health Code powers delegated to Administrators/Lieutenant Governors of specified union territories under presidential control.
The Administrator or Lieutenant Governor of specified Union Territories shall exercise the powers and discharge the functions of the appropriate Government under the Occupational Safety, Health and Working Conditions Code, 2020 for areas where those territories function as the appropriate Government; the delegation is made under article 239(1), is subject to the control of the President, continues until further orders, and supersedes earlier notifications to the extent inconsistent.
Delegation of Powers to Administrators or Lieutenant Governors of Certain Union Territories for Framing Rules under the Occupational Safety, Health and Working Conditions Code, 2020
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Delegation of industrial relations powers to union territory administrators under national code, subject to presidential control.
Delegation authorises the Administrators and Lieutenant Governors of specified Union Territories to exercise the powers and discharge the functions of the appropriate Government under the Industrial Relations Code, 2020, subject to the control of the President and until further orders, and supersedes earlier specified notifications except as to prior actions.

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Acts Income Tax