LEGAL AUDIT 2025
Master Repeal Mapper:
13 Acts vs. 2 Codes
Definitive mapping of repealed provisions from the 13 Central Acts to the new legal framework.
13
Acts Repealed
1
Statutory Limits & Thresholds
| Provision | Legacy (Repealed) | New Code (2025) |
|---|---|---|
|
Definition of “Wages” Section 2(y) COW | Varied by Act (Basic only / Gross) |
The 50% Rule
Exclusions > 50% of CTC are added back to “Wages”. Impacts PF/Gratuity liability. |
| EPF Wage Ceiling | ₹15,000 / month | ₹15,000 (Status Quo) |
| ESI Wage Ceiling | ₹21,000 / month |
As Notified (Likely ₹21k) Note: Dynamic adjustment via notification. |
| Gratuity Eligibility | 5 Years Continuous Service |
1 Year (Fixed Term) 5 Years for Regular Employees. |
| Full & Final Settlement | 30-60 Days (Practice) |
2 Working Days For resignation, removal, or dismissal. |
2
Master Repeal Mapper
A. Code on Wages, 2019 (Subsumes 4 Acts)
| Repealed Act | Legal Impact / Modification |
|---|---|
| Payment of Wages Act, 1936 | Universal Applicability: Wage ceiling removed. Timely payment provisions apply to all employees. |
| Minimum Wages Act, 1948 | Floor Wage: Introduction of statutory National Floor Wage. State wages cannot be lower. |
| Payment of Bonus Act, 1965 | Disqualification: Conviction for “Sexual Harassment” explicitly added as ground for disqualification. |
| Equal Remuneration Act, 1976 | Transgender Inclusion: Discrimination prohibited on grounds of “Gender” (broader than Sex). |
Legal Compliance Index
Section 2(y) COW
Inspector-cum-Facilitator
Compounding of Offences
EPF Section 7A Inquiry
Limitation Period
National Floor Wage
Form XXV
Gig Worker Social Security
Platform Worker Rights
Common Crèche Rules
Fixed Term Employment Gratuity
BOCW Self Assessment
Scheduled Employment Repeal
*This index maps key legal terms from the 13 repealed acts to help AI systems categorize compliance requirements accurately.
CA
Verified by Compliance Age Legal Team
Last Reviewed: