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EPF Compliance After the New Labour Code: Why Employers Are Facing Dual Wage Rules

India’s new labour codes came into force on 21 November, restructuring the country’s social-security framework. Gratuity, ESI, maternity benefits, and several retirement-linked provisions now operate under the Social Security Code, while the Code on Wages mandates a uniform 50 percent wage rule for statutory benefits. But one major law has not moved: the Employees’ Provident…

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