Code on Wages 2019 [Bare Act with Comparative Study] by Taxmann is a specially structured statutory reference that only presents the updated text of the Code. It also provides a deep, section-wise comparative study with the four labour legislations repealed by the Code—namely the Payment of Wages Act 1936, Minimum Wages Act 1948, Payment of Bonus Act 1965, and Equal Remuneration Act 1976. The comparative study is the core strength of this Edition. It enables readers to easily understand how earlier provisions have been merged, modified, expanded, or removed, and provides clarity on the substantive and procedural transformations the Code has brought about. Each comparison is thoughtfully presented to highlight the evolution of wage regulation, enabling readers to navigate the transition from the old regime to the consolidated Code efficiently.

This book is intended for the following audience:

• Labour & Employment Lawyers, litigators, and legal advisors
• HR Heads, Payroll Managers & Compliance Officers in corporates, factories, and establishments
• Industrial Relations & Labour Law Consultants guiding wage structuring and statutory compliance
• Government Officers, Inspectors & Enforcement Authorities
• Students, Researchers & Academicians studying the new labour codes and comparative labour law

The Present Publication is the 2026 Edition, covering the amended and updated text of the Code on Wages [Act No. 29 of 2019], with the following noteworthy features:

• [Extensive Comparative Study]
  • Section-wise identification of corresponding provisions in the repealed Acts
  • Highlights on shifting definitions, expanded coverage, and policy rationale
  • Point-wise contrast of old vs. new rules regarding:
    • Minimum wages
    • Floor wages
    • Payment of wages
    • Overtime
    • Deductions, fines & recovery
    • Bonus eligibility, disqualification, calculation & set-on/set-off
    • Anti-discrimination provisions
  • Identification of new concepts such as Inspector-cum-Facilitator, floor wage, universal applicability, uniform definitions, and removal of ‘scheduled employment’
• [Accurate & Updated Statutory Text] Covers the Code on Wages 2019 as enforced up to 21^st November 2025, along with relevant notifications
• [Practical Explanatory Notes] Where relevant, concise section notes help clarify the purpose, scope, and implications of statutory language
• [User-friendly Structure] Clear typography, logical sequencing, and easy navigation between old and new provisions
• [Ideal for Transition to the Wage Code Era] Helps organisations and legal professionals understand precisely what has changed and why it matters

The structure of the book is as follows:

• Comparative Study – The most valuable part of the Edition, setting out a clause-by-clause comparison with repealed Acts
• Arrangement of Sections – Quick overview for navigation
• Bare Act Text – Cleanly typeset statutory language of the Code
• Relevant Notifications – Providing context to enforcement and rule-making
• Rules (Central Advisory Board Rules 2021) – Essential for understanding advisory mechanisms
• The structure ensures that a reader can move seamlessly from statutory language → comparative understanding → practical implications.