INDIA LAW BY ASSUREOFFICE

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Practical Indian tax, financial reporting, labour, state law and business compliance guides for CAs, accountants and businesses.

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361 articles

Employment & Benefits2026-10-18Karnataka

Hiring a Housekeeping Contractor in Karnataka: What Must the Principal Employer Check?

A Karnataka business engaging a housekeeping agency should check the workers, workplace and payment evidence before treating the agency’s invoice as a complete compliance file. Outsourcing the employment relationship does not outsource every duty of the establishment. The principal employer has direct welfare responsibilities and, where the OSH contract-labour provisions apply, exposure when the contractor fails to pay wages.

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Employment & Benefits2026-10-18

Does the Labour Code 50% Wage Rule Mean Basic Pay Must Be Half of CTC?

No. The Labour Code wage definition does not say that every employment contract must show basic pay equal to half of cost to company. It defines statutory wages, identifies exclusions and adds back the excess when the specified exclusions exceed half of the relevant remuneration. CTC is an employer’s commercial presentation. It may contain provisions, benefits and costs which do not belong in that statutory calculation.

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Employment & Benefits2026-10-18

Which Labour Code Rules Apply to My Business: Central or State?

A business should decide labour jurisdiction separately for each workplace, each Labour Code and, where necessary, each obligation. Incorporation under a central companies law does not make a private business a central-sphere employer. Nor does a customer’s government ownership automatically settle every duty of a contractor. The answer comes from the relevant Code’s definition of the appropriate government, the establishment’s actual operations and the particular…

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Holidays & Leave2026-10-18

One Company, Several States: How to Maintain Statutory Holiday Notices and Calendars

A company with offices in Bengaluru, Chennai, Kochi, Hyderabad and Vijayawada can give employees one convenient place to see holidays. The underlying legal records still belong to particular establishments and employee groups. A colourful national calendar does not complete a consultation, obtain an Inspector's decision, or prove that a required notice was displayed locally.

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Holidays & Leave2026-10-18

Election Paid Leave for Employees Voting in Another State or Constituency

An employee works in Bengaluru but is registered to vote in a Kerala Assembly constituency. The workplace is open on the Kerala polling date, and the manager asks the employee to use annual leave. That response overlooks the central question: the employee's entitlement is connected with the constituency going to poll, rather than only the workplace's holiday calendar.

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Holidays & Leave2026-10-18Haryana

Haryana Festival Holiday Choices: Worker Consultation, Half-Days and Leave Notices

A Haryana factory's workers ask for two half-days on different festivals instead of one selected festival holiday. Management agrees informally, but the annual notice still shows the original full day and payroll deducts casual leave for one of the half-days. The problem is not simply an incorrect calendar entry: the request, representative process, settlement, statutory notice and individual records have become disconnected.

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Holidays & Leave2026-10-18Delhi

Delhi Factory Holidays and Leave: Why the Office Holiday Policy May Be Insufficient

A business operates a Delhi factory and a separate head office. HR circulates one calendar and gives everyone the office's combined casual-and-sick-leave balance. The policy may look consistent, but it does not establish that either group receives the rights required by its own law.

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Holidays & Leave2026-10-18Punjab

Punjab Industrial Establishments: Casual and Sick Leave Records Beyond the Holiday List

A Punjab factory publishes its national and festival holidays, then treats every other absence as either annual leave or unpaid leave. That approach can miss separate casual- and sick-leave rights under the Punjab Industrial Establishments (National and Festival Holidays and Casual and Sick Leave) Act, 1965. A holiday calendar records dates; it does not establish each worker's leave entitlement or the wages due during an absence.

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Holidays & Leave2026-10-18Andhra Pradesh

Andhra Pradesh Holiday Pay: New Joiners, Daily-Rated Staff and Employees Already on Leave

A statutory holiday appears on the calendar, but payroll still has several decisions to make. A recent joiner has worked only twenty days, a daily-rated worker has irregular earnings, and another employee is already on paid leave. Treating every case as either one extra day's pay or no pay can produce errors in both directions.

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Holidays & Leave2026-10-18Telangana

Can a Telangana Employer Change a Notified Festival Holiday?

A Telangana employer may sometimes substitute another paid day for a notified festival holiday. That does not mean that management can move every statutory holiday by changing the payroll calendar. The answer depends on the holiday's legal source, the establishment's governing law, employee consent and communication to the correct authority.

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Holidays & Leave2026-10-18Kerala

Opening Mid-Year in Kerala: How to Set the First Statutory Holiday Calendar

A business opening in Kerala during the year should prepare its statutory holiday calendar as part of the opening work, alongside staffing and payroll. Copying the head office list or taking a fraction of the usual annual holidays can miss the law's special first-year provision. The Kerala Industrial Establishments (National and Festival Holidays) Act, 1958 gives the Inspector a specific role in fixing festival holidays for an establishment commencing work for the first…

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Holidays & Leave2026-10-18Tamil Nadu

Working on a National or Festival Holiday in Tamil Nadu: Notice, Employee Choice and Pay

A Tamil Nadu business may need staff to work on a statutory holiday to complete a production run, support customers or maintain essential equipment. A supervisor's roster is only one part of that decision. For employees covered by the Tamil Nadu Industrial Establishments (National, Festival and Special Holidays) Act, 1958, the employer must address advance notice, the employee's compensation choice, wages and a prescribed holiday register.

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