Human Resources (HR) Audit under New Labour Codes

by CA Kamal Garg

Contents at a glance

Bharat?	5
Preface	7
Detailed Contents	13
Chapter 1 HR Audit under the New Labour Codes: Concept,Scope and Audit Philosophy	1
Chapter 2 Evolution from 29 Labour Laws to Four Labour Codes: Legal Consolidation and Audit Implications	9
Chapter 3 Appropriate Government, Applicability and Establishment Classification	20
Chapter 4 Master Compliance Mapping: Sections, Rules,Forms, Registers and Returns	32
Chapter 5 Code on Wages: Wage Architecture and Audit Controls	49
Chapter 6 Minimum Wages, Floor Wages and Equal Remuneration	65
Chapter 7 Payment of Wages, Deductions, Overtime and Wage Slips	81
Chapter 8 Bonus Audit under the Code on Wages	101
Chapter 9 Industrial Relations Code: Standing Orders,Grievance and Works Committees	118
Chapter 10 Trade Unions, Negotiating Union/Council and Collective Bargaining	135
Chapter 11 Lay-off, Retrenchment, Closure and Fixed-Term Employment	151
Chapter 12 Social Security Code: PF, ESI, Gratuity, Maternity Benefit and Employee Compensation	171
Chapter 13 Gig Workers, Platform Workers and Unorganised Workers	192
Chapter 14 OSHWC Code: Registration, Safety, Health and Welfare	212
Chapter 15 Working Hours, Leave, Annual Health Check-up and Welfare Facilities	232
Chapter 16 Contract Labour, Inter-State Migrant Workers and Principal Employer Risk	253
Chapter 17 Women Workers, Night Shifts, Equality and Workplace Safety	275
Chapter 18 HR Audit Planning, Materiality and Sampling	297
Chapter 19 Risk Assessment Matrix and Compliance Scoring	317
Chapter 20 Documents, Registers, Forms and Digital Records	336
Chapter 21 HR Audit Report Writing and Management Action Plans	356
Chapter 22 HR Audit Checklists and Questionnaires: Code-wise Master Toolkit	376
Chapter 23 Illustrative HR Audit Report under New Labour Codes	397