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Updates & insights

Statutory changes as they happen, our analysis of what they mean for employers and foreign-owned businesses, practical guides and longer reads from our advisory team.

17 articlesLatest:

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Statutory timeline

समय-रेखा29 changes · newest first

2026

  1. Statutory bonus for FY 2025-26 (April–March years) payment deadline

    All India

  2. One-year savings window under s.164 of the Social Security Code ends for legacy regulations, including the ESI (General) Regulations 1950

    All India

  3. Form 138 for Q2 of TY 2026-27 due; EPF Employees' Enrolment Campaign 2026 closes

    All India

  4. September 2026 split-ceiling PF ECR due (₹15,000 for 1–16 Sep, ₹25,000 from 17 Sep)

    All India

  5. West Bengal PT new salaried slabs: nil up to ₹20,000 and ₹208 above ₹1 lakh (verify gazette)

    West Bengal

  6. ESI contribution period October–March begins; coverage re-tested

    All India

  7. EPF/EPS/EDLI wage ceiling rises from ₹15,000 to ₹25,000 (S.O. 5109(E))

    All India

  8. Union Cabinet approves raising the EPF wage ceiling to ₹25,000

    All India

  9. Karnataka S&CE (Amendment) Act 2026 in force: registration valid until closure, renewal abolished

    Karnataka

  10. Bonus eligibility (₹21,000) and calculation ceiling (₹7,000 or minimum wage) re-notified under the Code on Wages, retrospective from 21 Nov 2025 (S.O. 4710(E)/4711(E))

    All India

  11. EPF Scheme 2026, EPS 2026 and EDLI 2026 in force; Form VI replaces Form 5A, and the ECR becomes Form VII

    All India

  12. Employees' Enrolment Campaign 2026 opens (closes 31 Oct 2026)

    All India

  13. EPF operational notifications under the Code, including the ₹15,000 wage ceiling (S.O. 2702(E))

    All India

  14. Final central rules notified under all four Labour Codes (Code on Wages G.S.R. 343(E); Social Security G.S.R. 344(E))

    All India

  15. ESIC continuation rule reaffirmed under the Code (S.O. 2351(E)); ESI ceiling stays at ₹21,000

    All India

  16. Income-tax Act 2025 and Income-tax Rules 2026 in force; salary TDS under s.392

    All India

  17. Form 16 becomes Form 130, 24Q becomes Form 138, 12BB becomes Form 124; 15CA/15CB become Forms 145/146

    All India

  18. HRA 50% exemption limit extended to 8 cities, including Bengaluru, Hyderabad, Pune and Ahmedabad

    All India

  19. Odisha abolishes Professional Tax (Ordinance 02 of 2026, gazetted 21 Apr 2026)

    Odisha

  20. Annual director KYC replaced by DIR-3 KYC Web once every three years (amendment notified 31 Dec 2025)

    All India

  21. Union Budget 2026 leaves slabs, rebate, standard deduction, surcharge and cess unchanged for TY 2026-27

    All India

  22. Karnataka publishes draft state rules under all four Labour Codes

    Karnataka

  23. Karnataka LWF (Amendment) Act 2025 in force: coverage cut to establishments with 10+ persons

    Karnataka

  24. Haryana LWF employee cap raised to ₹35 a month (employer ₹70), notified 8 May 2026

    Haryana

2025

  1. Draft central rules under the four Labour Codes published for consultation

    All India

  2. Sabka Bima Sabki Raksha (Amendment of Insurance Laws) Act 2025 receives assent, allowing up to 100% FDI in insurers

    All India

  3. All four Labour Codes come into force, replacing 29 central labour laws

    All India

  4. Fixed-term employees become eligible for pro-rata gratuity after 1 year; exit wages due within 2 working days

    All India

  5. GST rate rationalisation: main rates 5% and 18%, plus 40% on specified goods (56th GST Council)

    All India

What does a change mean for you?

Our desks can review how a new rule affects your payroll, registrations or filings.

Due dates

For recurring deadlines see the due-date calendar.