Human Resources (HR) Audit under New Labour Codes by CA Kamal Garg – 1st Edition 2026

Description

Chapter 1 – HR Audit under the New Labour Codes: Concept, Scope and Audit Philosophy –

Chapter 2 – Evolution from 29 Labour Laws to Four Labour Codes: Legal Consolidation and Audit Implications –

Chapter 3 – Appropriate Government, Applicability and Establishment Classification –

Chapter 4 – Master Compliance Mapping: Sections, Rules, Forms, Registers and Returns –

Chapter 5 – Code on Wages: Wage Architecture and Audit Controls –

Chapter 6 – Minimum Wages, Floor Wages and Equal Remuneration –

Chapter 7 – Payment of Wages, Deductions, Overtime and Wage Slips

Chapter 8 – Bonus Audit under the Code on Wages –

Chapter 9 – Industrial Relations Code: Standing Orders, Grievance and Works Committees –

Chapter 10 – Trade Unions, Negotiating Union/Council and Collective Bargaining –

Chapter 11 – Lay-off, Retrenchment, Closure and Fixed-Term Employment –

Chapter 12 – Social Security Code: PF, ESI, Gratuity, Maternity Benefit and Employee Compensation

Chapter 13 – Gig Workers, Platform Workers and Unorganised Workers

Chapter 14 – OSHWC Code: Registration, Safety, Health and Welfare –

Chapter 15 – Working Hours, Leave, Annual Health Check-up and Welfare Facilities –

Chapter 16 – Contract Labour, Inter-State Migrant Workers and Principal Employer Risk –

Chapter 17 – Women Workers, Night Shifts, Equality and Workplace Safety –

Chapter 18 – HR Audit Planning, Materiality and Sampling –

Chapter 19 – Risk Assessment Matrix and Compliance Scoring –

Chapter 20 – Documents, Registers, Forms and Digital Records –

Chapter 21 – HR Audit Report Writing and Management Action Plans –

Chapter 22 – HR Audit Checklists and Questionnaires: Code-wise Master Toolkit –

Chapter 23 – Illustrative HR Audit Report under New Labour Codes