Finin2min SummarySection 57Section 58Section 59Section 60Section 61Section 62Section 63Section 64Section 65Section 66Section 67Section 68Section 69Rules/formsOld lawCase lawState alertsQ&AProvision mapTransaction and cross-law controls
Chapter decision flow
Finin2min Summary - Chapter in 2 Minutes
This chapter turns miscellaneous, rule-making, repeal and savings into an operational control file. It covers Bar of suits, Protection of action taken in good faith, Burden of proof, Contracting out; the practical sequence is to classify coverage and event date, apply the provision and mapped Rule, complete the form/register, calculate the entitlement or exposure, and retain evidence for inspection, claim or appeal.
Who is covered
Employers, employees, workers, contractors and payroll teams must first identify the appropriate Government, employment category and event date.
Main obligations and rights
- Section 57: Bar of suits
- Section 58: Protection of action taken in good faith
- Section 59: Burden of proof
- Section 60: Contracting out
- Section 61: Effect of laws agreements, etc., inconsistent with this Code
- Section 62: Delegation of powers
Key thresholds and timelines
- Use only the threshold, rate and limitation period effective on the event date; verify the Central/State instrument before acting.
Forms, registers and evidence
- Applicable form/register, calculation file, approval and acknowledgement evidence
- Retain classification, calculation, approval, communication, acknowledgement and payment/filing proof.
Employer risk snapshot
Highest practical risks: wrong wage base, late payment, unauthorised deduction or incomplete payroll evidence.
Employee/worker remedy snapshot
Core protection: timely and lawful wage payment, a transparent wage slip and a claims route for short-payment or unlawful deduction. Confirm the authority, limitation and appeal route stated in this chapter.
Old law / transition
Map the event date and savings position against: Payment of Wages Act, 1936; Minimum Wages Act, 1948; Payment of Bonus Act, 1965; Equal Remuneration Act, 1976.
Five-point professional checklist
- Freeze the event date, establishment, location and person/worker classification.
- Identify the controlling section/paragraph, mapped Rule, notification and appropriate Government.
- Reperform the calculation or decision test and document every exception or approval.
- Complete the prescribed form/register/portal step and retain acknowledgement, payment and communication evidence.
- Record the remedy, forum, limitation, appeal path and State variation before sign-off.
Finin2min takeaway: for miscellaneous, rule-making, repeal and savings, the defensible answer is not a policy label - it is the event-date law, the mapped procedure, the calculation and a complete evidence trail.
Section-by-section provision map
| Provision | Subject | Implementation focus |
|---|---|---|
| Section 57 | Bar of suits | Trigger, linked Rule/form, evidence, consequence and remedy |
| Section 58 | Protection of action taken in good faith | Trigger, linked Rule/form, evidence, consequence and remedy |
| Section 59 | Burden of proof | Trigger, linked Rule/form, evidence, consequence and remedy |
| Section 60 | Contracting out | Trigger, linked Rule/form, evidence, consequence and remedy |
| Section 61 | Effect of laws agreements, etc., inconsistent with this Code | Trigger, linked Rule/form, evidence, consequence and remedy |
| Section 62 | Delegation of powers | Trigger, linked Rule/form, evidence, consequence and remedy |
| Section 63 | Exemption of employer from liability in certain cases | Trigger, linked Rule/form, evidence, consequence and remedy |
| Section 64 | Protection against attachments of assets of employer with Government | Trigger, linked Rule/form, evidence, consequence and remedy |
| Section 65 | Power of Central Government to give directions | Trigger, linked Rule/form, evidence, consequence and remedy |
| Section 66 | Saving | Trigger, linked Rule/form, evidence, consequence and remedy |
| Section 67 | Power of appropriate Government to make rules | Trigger, linked Rule/form, evidence, consequence and remedy |
| Section 68 | Power to remove difficulties | Trigger, linked Rule/form, evidence, consequence and remedy |
| Section 69 | Repeal and savings | Trigger, linked Rule/form, evidence, consequence and remedy |
Section 57: Bar of suits
Current statutory text
57. Bar of suits.—No court shall entertain any suit for the recovery of minimum wages, any
deduction from wages, discrimination in wages and payment of bonus, in so far as the sum so claimed—
(a) forms the subject of claims under section 45;
(b) has formed the subject of a direction under this Code;
(c) has been adjudged in any proceeding under this Code;
(d) could have been recovered under this Code.Finin2min clause-by-clause decode
- Identify the person or establishment to whom section 57 applies.
- Convert every condition in “Bar of suits” into a dated checklist.
- Map the applicable authority, State/Central jurisdiction and documentary evidence.
- Test exceptions, provisos, deeming language and consequences separately.
Applicable Central Rules immediately below the provision
No direct Central Rule is mapped. Check general procedural Rules, State Rules and later notifications.
Practical example
A multi-location employer prepares a legal classification memo, identifies the appropriate Government, maps the operative provision and Rule, records the decision owner and retains the documents needed to prove compliance during inspection or litigation.
Controls and evidence
- Employer: assign owner, configure system and retain approval/payment proof.
- Employee/worker: retain contract, attendance, wage/benefit proof and communication.
- Professional: reconcile the Act, Rule, notification, form, limitation and State overlay.
Consequence, remedy and limitation
Identify the substantive default first, then separately map arrears or benefit, interest/damages, administrative penalty, prosecution, compounding, company/officer liability, forum, appeal and limitation. Do not infer a remedy from the heading alone.
Mapped Rules: No direct Central Rule mapped in the repository concordance | Official source: section 57.
Section 58: Protection of action taken in good faith
Current statutory text
58. Protection of action taken in good faith.—No suit, prosecution or any other legal proceeding shall lie against the appropriate Government or any officer of that Government for anything which is in good faith done or intended to be done under this Code.
Finin2min clause-by-clause decode
- Identify the person or establishment to whom section 58 applies.
- Convert every condition in “Protection of action taken in good faith” into a dated checklist.
- Map the applicable authority, State/Central jurisdiction and documentary evidence.
- Test exceptions, provisos, deeming language and consequences separately.
Applicable Central Rules immediately below the provision
No direct Central Rule is mapped. Check general procedural Rules, State Rules and later notifications.
Practical example
A multi-location employer prepares a legal classification memo, identifies the appropriate Government, maps the operative provision and Rule, records the decision owner and retains the documents needed to prove compliance during inspection or litigation.
Controls and evidence
- Employer: assign owner, configure system and retain approval/payment proof.
- Employee/worker: retain contract, attendance, wage/benefit proof and communication.
- Professional: reconcile the Act, Rule, notification, form, limitation and State overlay.
Consequence, remedy and limitation
Identify the substantive default first, then separately map arrears or benefit, interest/damages, administrative penalty, prosecution, compounding, company/officer liability, forum, appeal and limitation. Do not infer a remedy from the heading alone.
Mapped Rules: No direct Central Rule mapped in the repository concordance | Official source: section 58.
Section 59: Burden of proof
Current statutory text
59. Burden of proof.—Where a claim has been filed on account of non-payment of remuneration or bonus or less payment of wages or bonus or on account of making deductions not authorised by this Code from the wages of an employee, the burden to prove that the said dues have been paid shall be on the employer.
Finin2min clause-by-clause decode
- Identify the person or establishment to whom section 59 applies.
- Convert every condition in “Burden of proof” into a dated checklist.
- Map the applicable authority, State/Central jurisdiction and documentary evidence.
- Test exceptions, provisos, deeming language and consequences separately.
Applicable Central Rules immediately below the provision
No direct Central Rule is mapped. Check general procedural Rules, State Rules and later notifications.
Practical example
A multi-location employer prepares a legal classification memo, identifies the appropriate Government, maps the operative provision and Rule, records the decision owner and retains the documents needed to prove compliance during inspection or litigation.
Controls and evidence
- Employer: assign owner, configure system and retain approval/payment proof.
- Employee/worker: retain contract, attendance, wage/benefit proof and communication.
- Professional: reconcile the Act, Rule, notification, form, limitation and State overlay.
Consequence, remedy and limitation
Identify the substantive default first, then separately map arrears or benefit, interest/damages, administrative penalty, prosecution, compounding, company/officer liability, forum, appeal and limitation. Do not infer a remedy from the heading alone.
Mapped Rules: No direct Central Rule mapped in the repository concordance | Official source: section 59.
Section 60: Contracting out
Current statutory text
60. Contracting out.—Any contract or agreement whereby an employee relinquishes the right to any amount or the right to bonus due to him under this Code shall be null and void in so far as it purports to remove or reduce the liability of any person to pay such amount under this Code.
Finin2min clause-by-clause decode
- Identify the person or establishment to whom section 60 applies.
- Convert every condition in “Contracting out” into a dated checklist.
- Map the applicable authority, State/Central jurisdiction and documentary evidence.
- Test exceptions, provisos, deeming language and consequences separately.
Applicable Central Rules immediately below the provision
No direct Central Rule is mapped. Check general procedural Rules, State Rules and later notifications.
Practical example
A multi-location employer prepares a legal classification memo, identifies the appropriate Government, maps the operative provision and Rule, records the decision owner and retains the documents needed to prove compliance during inspection or litigation.
Controls and evidence
- Employer: assign owner, configure system and retain approval/payment proof.
- Employee/worker: retain contract, attendance, wage/benefit proof and communication.
- Professional: reconcile the Act, Rule, notification, form, limitation and State overlay.
Consequence, remedy and limitation
Identify the substantive default first, then separately map arrears or benefit, interest/damages, administrative penalty, prosecution, compounding, company/officer liability, forum, appeal and limitation. Do not infer a remedy from the heading alone.
Mapped Rules: No direct Central Rule mapped in the repository concordance | Official source: section 60.
Section 61: Effect of laws agreements, etc., inconsistent with this Code
Current statutory text
61. Effect of laws agreements, etc., inconsistent with this Code.—The provisions of this Code shall have effect notwithstanding anything inconsistent therewith contained in any other law for the time being in force or in the terms of any award, agreement, settlement or contract of service.
Finin2min clause-by-clause decode
- Identify the person or establishment to whom section 61 applies.
- Convert every condition in “Effect of laws agreements, etc., inconsistent with this Code” into a dated checklist.
- Map the applicable authority, State/Central jurisdiction and documentary evidence.
- Test exceptions, provisos, deeming language and consequences separately.
Applicable Central Rules immediately below the provision
No direct Central Rule is mapped. Check general procedural Rules, State Rules and later notifications.
Practical example
A multi-location employer prepares a legal classification memo, identifies the appropriate Government, maps the operative provision and Rule, records the decision owner and retains the documents needed to prove compliance during inspection or litigation.
Controls and evidence
- Employer: assign owner, configure system and retain approval/payment proof.
- Employee/worker: retain contract, attendance, wage/benefit proof and communication.
- Professional: reconcile the Act, Rule, notification, form, limitation and State overlay.
Consequence, remedy and limitation
Identify the substantive default first, then separately map arrears or benefit, interest/damages, administrative penalty, prosecution, compounding, company/officer liability, forum, appeal and limitation. Do not infer a remedy from the heading alone.
Mapped Rules: No direct Central Rule mapped in the repository concordance | Official source: section 61.
Section 62: Delegation of powers
Current statutory text
62. Delegation of powers.—The appropriate Government may, by notification, direct that any power
exercisable by it under this Code shall, in relation to such matters and subject to such conditions, if any,
as may be specified in the notification, be also exercisable—
(a) where the appropriate Government is the Central Government, by such officer or authority
subordinate to the Central Government or by the State Government or by such officer or authority
subordinate to the State Government, as may be specified in the notification;
(b) where the appropriate Government is a State Government, by such officer or authority
subordinate to the State Government as may be specified in the notification.Finin2min clause-by-clause decode
- Identify the person or establishment to whom section 62 applies.
- Convert every condition in “Delegation of powers” into a dated checklist.
- Map the applicable authority, State/Central jurisdiction and documentary evidence.
- Test exceptions, provisos, deeming language and consequences separately.
Applicable Central Rules immediately below the provision
No direct Central Rule is mapped. Check general procedural Rules, State Rules and later notifications.
Practical example
A multi-location employer prepares a legal classification memo, identifies the appropriate Government, maps the operative provision and Rule, records the decision owner and retains the documents needed to prove compliance during inspection or litigation.
Controls and evidence
- Employer: assign owner, configure system and retain approval/payment proof.
- Employee/worker: retain contract, attendance, wage/benefit proof and communication.
- Professional: reconcile the Act, Rule, notification, form, limitation and State overlay.
Consequence, remedy and limitation
Identify the substantive default first, then separately map arrears or benefit, interest/damages, administrative penalty, prosecution, compounding, company/officer liability, forum, appeal and limitation. Do not infer a remedy from the heading alone.
Mapped Rules: No direct Central Rule mapped in the repository concordance | Official source: section 62.
Section 63: Exemption of employer from liability in certain cases
Current statutory text
63. Exemption of employer from liability in certain cases.—Where an employer is charged with an
offence under this Code, he shall be entitled upon complaint duly made by him, to have any other person
whom he charges as the actual offender, brought before the court at the time appointed for hearing the
charge; and if, after the commission of the offence has been proved, the employer proves to the
satisfaction of the court—
(a) that he has used due diligence to enforce the execution of this Code; and
(b) that the said other person committed the offence in question without his knowledge, consent
or connivance, that other person shall be convicted of the offence and shall be liable to the like
punishment as if he were the employer and the employer shall be discharged from any liability under
this Code in respect of such offence:
Provided that in seeking to prove, as aforesaid, the employer may be examined on oath, and the
evidence of the employer or his witness, if any, shall be subject to cross-examination by or on behalf
of the person whom the employer charges as the actual offender and by the prosecution.Finin2min clause-by-clause decode
- Identify the person or establishment to whom section 63 applies.
- Convert every condition in “Exemption of employer from liability in certain cases” into a dated checklist.
- Map the applicable authority, State/Central jurisdiction and documentary evidence.
- Test exceptions, provisos, deeming language and consequences separately.
Applicable Central Rules immediately below the provision
No direct Central Rule is mapped. Check general procedural Rules, State Rules and later notifications.
Practical example
A multi-location employer prepares a legal classification memo, identifies the appropriate Government, maps the operative provision and Rule, records the decision owner and retains the documents needed to prove compliance during inspection or litigation.
Controls and evidence
- Employer: assign owner, configure system and retain approval/payment proof.
- Employee/worker: retain contract, attendance, wage/benefit proof and communication.
- Professional: reconcile the Act, Rule, notification, form, limitation and State overlay.
Consequence, remedy and limitation
Identify the substantive default first, then separately map arrears or benefit, interest/damages, administrative penalty, prosecution, compounding, company/officer liability, forum, appeal and limitation. Do not infer a remedy from the heading alone.
Mapped Rules: No direct Central Rule mapped in the repository concordance | Official source: section 63.
Section 64: Protection against attachments of assets of employer with Government
Current statutory text
64. Protection against attachments of assets of employer with Government.—Any amount deposited with the appropriate Government by an employer to secure the due performance of a contract with that Government and any other amount due to such employer from that Government in respect of such contract shall not be liable to attachment under any decree or order of any court in respect of any debt or liability incurred by the employer other than any debt or liability incurred by the employer towards any employee employed in connection with the contract aforesaid.
Finin2min clause-by-clause decode
- Identify the person or establishment to whom section 64 applies.
- Convert every condition in “Protection against attachments of assets of employer with Government” into a dated checklist.
- Map the applicable authority, State/Central jurisdiction and documentary evidence.
- Test exceptions, provisos, deeming language and consequences separately.
Applicable Central Rules immediately below the provision
No direct Central Rule is mapped. Check general procedural Rules, State Rules and later notifications.
Practical example
A multi-location employer prepares a legal classification memo, identifies the appropriate Government, maps the operative provision and Rule, records the decision owner and retains the documents needed to prove compliance during inspection or litigation.
Controls and evidence
- Employer: assign owner, configure system and retain approval/payment proof.
- Employee/worker: retain contract, attendance, wage/benefit proof and communication.
- Professional: reconcile the Act, Rule, notification, form, limitation and State overlay.
Consequence, remedy and limitation
Identify the substantive default first, then separately map arrears or benefit, interest/damages, administrative penalty, prosecution, compounding, company/officer liability, forum, appeal and limitation. Do not infer a remedy from the heading alone.
Mapped Rules: No direct Central Rule mapped in the repository concordance | Official source: section 64.
Section 65: Power of Central Government to give directions
Current statutory text
65. Power of Central Government to give directions.—The Central Government may, for carrying into execution of the provisions of this Code in the State give directions to the State Government, and the State Government shall abide by such directions.
Finin2min clause-by-clause decode
- Identify the person or establishment to whom section 65 applies.
- Convert every condition in “Power of Central Government to give directions” into a dated checklist.
- Map the applicable authority, State/Central jurisdiction and documentary evidence.
- Test exceptions, provisos, deeming language and consequences separately.
Applicable Central Rules immediately below the provision
No direct Central Rule is mapped. Check general procedural Rules, State Rules and later notifications.
Practical example
A multi-location employer prepares a legal classification memo, identifies the appropriate Government, maps the operative provision and Rule, records the decision owner and retains the documents needed to prove compliance during inspection or litigation.
Controls and evidence
- Employer: assign owner, configure system and retain approval/payment proof.
- Employee/worker: retain contract, attendance, wage/benefit proof and communication.
- Professional: reconcile the Act, Rule, notification, form, limitation and State overlay.
Consequence, remedy and limitation
Identify the substantive default first, then separately map arrears or benefit, interest/damages, administrative penalty, prosecution, compounding, company/officer liability, forum, appeal and limitation. Do not infer a remedy from the heading alone.
Mapped Rules: No direct Central Rule mapped in the repository concordance | Official source: section 65.
Section 66: Saving
Current statutory text
66. Saving.—Nothing contained in this Code shall be deemed to affect the provisions of the Mahatma Gandhi National Rural Employment Guarantee Act, 2005 (42 of 2005) and the Coal Mines Provident Fund and Miscellaneous Provisions Act, 1948 (46 of 1948), or of any scheme made there under.
Finin2min clause-by-clause decode
- Identify the person or establishment to whom section 66 applies.
- Convert every condition in “Saving” into a dated checklist.
- Map the applicable authority, State/Central jurisdiction and documentary evidence.
- Test exceptions, provisos, deeming language and consequences separately.
Applicable Central Rules immediately below the provision
No direct Central Rule is mapped. Check general procedural Rules, State Rules and later notifications.
Practical example
A multi-location employer prepares a legal classification memo, identifies the appropriate Government, maps the operative provision and Rule, records the decision owner and retains the documents needed to prove compliance during inspection or litigation.
Controls and evidence
- Employer: assign owner, configure system and retain approval/payment proof.
- Employee/worker: retain contract, attendance, wage/benefit proof and communication.
- Professional: reconcile the Act, Rule, notification, form, limitation and State overlay.
Consequence, remedy and limitation
Identify the substantive default first, then separately map arrears or benefit, interest/damages, administrative penalty, prosecution, compounding, company/officer liability, forum, appeal and limitation. Do not infer a remedy from the heading alone.
Mapped Rules: No direct Central Rule mapped in the repository concordance | Official source: section 66.
Section 67: Power of appropriate Government to make rules
Current statutory text
67. Power of appropriate Government to make rules.—(1) The appropriate Government may,
subject to the condition of previous publication, make rules for carrying out the provisions of this Code.
(2) In particular and without prejudice to the generality of the foregoing power, such rules may
provide for all or any of the following matters, namely:—
(a) the manner of calculating the wages under sub-section (4) of section 6;
(b) the arduousness of work to be taken into account in addition to minimum rate of wages for
certain category of workers under clause (b) of sub-section (6) of section 6;
(c) the norms under clause (c) of sub-section (6) of section 6;
(d) the cases and circumstances in which an employee employed for a period of less than the
requisite number of hours shall not be entitled to receive wages for a full normal working day, under
section 10;
(e) the extent and conditions, which shall apply in relation to certain classes of employees under
sub-section (2) of section 13;
(f) the longer wage period for fixation of minimum rate of wages as referred to in section 14;
(g) the manner of deducting loans made from any fund constituted for the welfare of labour under
sub-clause (ii) of clause (f) of sub-section (2) of section 18;
(h) the manner of recovery of excess of amount under sub-section (4) of section 18;
(i) the authority to provide approval for imposition of fine under sub-section (1) of section 19;
(j) the manner of exhibition of the acts and omissions to be specified in the notice under sub-
section (2) of section 19;
(k) the procedure for the imposition of fines under sub-section (3) of section 19;
(l) the form of the register to record all fines and all realisations thereof under sub-section (8) of
section 19;
(m) the procedure for making deductions for absence from duty under sub-section (2) of section
20;
(n) the procedure for making deductions for damage or loss under sub-section (2) of section 21;
(o) the form of the register to record all deductions and all realisations thereof under sub-section
(3) of section 21;
(p) conditions for recovery of advance of money given to an employee after the employment
began under clause (b) of section 23;
(q) conditions for recovery of advances of wages to an employee not already earned under clause
(c) of section 23;
(r) deductions for recovery of loans and the rate of interest payable thereon under section 24;
(s) the manner of regulating the procedure by the Central Advisory Board and the State Advisory
Board, including that of the committees and sub-committees constituted by the State Advisory Board,
under sub-section (10) of section 42;
(t) the terms of office of members of the Central Advisory Board, the State Advisory Board,
including that of the committees and sub-committees constituted by the State Advisory Board, under
sub-section (11) of section 42;
(u) the authority and manner of depositing with such authority, various undisbursed dues under
clause (b) of sub-section (1) of section 44;
(v) the form of single application in respect of a number of employees under sub-section (5) of
section 45;
(w) the form for making an appeal to the appellate authority under sub-section (1) of section 49;
(x) the manner of maintenance of a register by the employer under sub-section (1) of section 50;
(y) the form and manner of issuing wage slips under sub-section (3) of section 50;
(z) the other powers to be exercised by the Inspector-cum-Facilitator under sub-section (5) of
section 51;
(za) the manner of imposing fine under sub-section (1) of section 56;
(zb) the manner of composition of offence by a Gazetted Officer specified under sub-section (4)
of section 56;
(zc) any other matter which is required to be, or may be, prescribed under the provisions of this
Code.
(3) The Central Government may, subject to the condition of previous publication, make rules for,—
(a) the manner of fixing floor wage under sub-section (1) of section 9;
(b) the manner of consultation with State Government under sub-section (3) of section 9;
(c) the manner of making set on or set off for the sixth accounting year under clause (i) of sub-
section (7) of section 26;
(d) the manner of making set on or set off for the seventh accounting year under clause (ii) of
sub-section (7) of section 26;
(e) the manner of calculating gross profit under clauses (a) and (b) of section 32;
(f) such further sums in respect of employer under clause (c) of section 34;
(g) the manner of utilising the excess of allocable surplus to be carried forward for being set on in
the succeeding accounting year and so on up to and inclusive of the fourth accounting year under sub-
section (1) of section 36;
(h) the manner of utilising the minimum amount or the deficiency to be carried forward for being
set off in the succeeding accounting year and so on up to and inclusive of the fourth accounting year
under sub-section (2) of section 36; and
(i) the manner of holding an enquiry under sub-section (1) of section 53.
(4) Every rule made by the Central Government under this section shall be laid, as soon as may be
after it is made, before each House of Parliament, while it is in session, for a total period of thirty days
which may be comprised in one session or in two or more successive sessions, and if, before the expiry of
the session immediately following the session or the successive sessions as aforesaid, both Houses agree
in making any modification in the rule or both Houses agree that rule should not be made, the rule shall
thereafter have effect only in such modified form or be of no effect, as the case may be; so, however, that
any such modification or amendment shall be without prejudice to the validity of anything previously
done under that rule.
(5) Every rule made by the State Government under this section shall, as soon as possible after it is
made, be laid before the State Legislature.Finin2min clause-by-clause decode
- Identify the person or establishment to whom section 67 applies.
- Convert every condition in “Power of appropriate Government to make rules” into a dated checklist.
- Map the applicable authority, State/Central jurisdiction and documentary evidence.
- Test exceptions, provisos, deeming language and consequences separately.
Applicable Central Rules immediately below the provision
No direct Central Rule is mapped. Check general procedural Rules, State Rules and later notifications.
Practical example
A multi-location employer prepares a legal classification memo, identifies the appropriate Government, maps the operative provision and Rule, records the decision owner and retains the documents needed to prove compliance during inspection or litigation.
Controls and evidence
- Employer: assign owner, configure system and retain approval/payment proof.
- Employee/worker: retain contract, attendance, wage/benefit proof and communication.
- Professional: reconcile the Act, Rule, notification, form, limitation and State overlay.
Consequence, remedy and limitation
Identify the substantive default first, then separately map arrears or benefit, interest/damages, administrative penalty, prosecution, compounding, company/officer liability, forum, appeal and limitation. Do not infer a remedy from the heading alone.
Mapped Rules: No direct Central Rule mapped in the repository concordance | Official source: section 67.
Section 68: Power to remove difficulties
Current statutory text
68. Power to remove difficulties.—(1) If any difficulty arises in giving effect to the provisions of
this Code, the Central Government may, by order published in the Official Gazette, make such provisions
not inconsistent with the provisions of this Code, as may appear to be necessary for removing the
difficulty:
Provided that no such order shall be made under this section after the expiry of a period of three years
from the commencement of this Code.
(2) Every order made under this section shall be laid, as soon as may be after it is made, before each
House of Parliament.Finin2min clause-by-clause decode
- Identify the person or establishment to whom section 68 applies.
- Convert every condition in “Power to remove difficulties” into a dated checklist.
- Map the applicable authority, State/Central jurisdiction and documentary evidence.
- Test exceptions, provisos, deeming language and consequences separately.
Applicable Central Rules immediately below the provision
No direct Central Rule is mapped. Check general procedural Rules, State Rules and later notifications.
Practical example
A multi-location employer prepares a legal classification memo, identifies the appropriate Government, maps the operative provision and Rule, records the decision owner and retains the documents needed to prove compliance during inspection or litigation.
Controls and evidence
- Employer: assign owner, configure system and retain approval/payment proof.
- Employee/worker: retain contract, attendance, wage/benefit proof and communication.
- Professional: reconcile the Act, Rule, notification, form, limitation and State overlay.
Consequence, remedy and limitation
Identify the substantive default first, then separately map arrears or benefit, interest/damages, administrative penalty, prosecution, compounding, company/officer liability, forum, appeal and limitation. Do not infer a remedy from the heading alone.
Mapped Rules: No direct Central Rule mapped in the repository concordance | Official source: section 68.
Section 69: Repeal and savings
Current statutory text
69. Repeal and savings.—(1) The Payment of Wages Act, 1936 (4 of 1936), the Minimum Wages
Act, 1948 (11 of 1948), the Payment of Bonus Act, 1965 (21 of 1965) and the Equal Remuneration Act,
1976 (25 of 1976) are hereby repealed.
(2) Notwithstanding such repeal, anything done or any action taken under the enactments so repealed
including any notification, nomination, appointment, order or direction made there under or any amount
of wages provided in any provision of such enactments for any purpose shall be deemed to have been
done or taken or provided for such purpose under the corresponding provisions of this Code and shall be
in force to the extent they are not contrary to the provisions of this Code till they are repealed under the
corresponding provisions of this Code or by the notification to that effect by the Central Government.
(3) Without prejudice to the provisions of sub-section (2), the provisions of section 6 of the General
Clauses Act, 1897 (10 of 1897) shall apply to the repeal of such enactments.
STATEMENT OF OBJECTS AND REASONS
The Second National Commission on Labour, which submitted its report in June, 2002, had
recommended that the existing set of labour laws should be broadly amalgamated into the following
groups, namely:—
(a) industrial relations;
(b) wages;
(c) social security;
(d) safety; and
(e) welfare and working conditions.
2. In pursuance of the recommendations of the said Commission and the deliberations made in the
tripartite meeting comprising of the Government, employers' and industry representatives, it has been
decided to bring the proposed legislation. The proposed legislation intends to amalgamate, simplify and
rationalise the relevant provisions of the following four central labour enactments relating to wages,
namely:—
(a) the Payment of Wages Act, 1936;
(b) the Minimum Wages Act, 1948;
(c) the Payment of Bonus Act, 1965; and
(d) the Equal Remuneration Act, 1976.
3. The amalgamation of the said laws will facilitate the implementation and also remove the
multiplicity of definitions and authorities without compromising on the basic concepts of welfare and
benefits to workers. The proposed legislation would bring the use of technology in its enforcement. All
these measures would bring transparency and accountability which would lead to more effective
enforcement. Widening the scope of minimum wages to all workers would be a big step for equity. The
facilitation for ease of compliance of labour laws will promote in setting up of more enterprises thus
catalyzing the creation of employment opportunities.
4. The salient features of the Code on Wages, 2019, inter alia, are as follows:—
(a) it provides for all essential elements relating to wages, equal remuneration, its payment and
bonus;
(b) the provisions relating to wages shall be applicable to all employments covering both organised
as well as un-organised sectors;
(c) the power to fix minimum wages continues to be vested in the Central Government as well the
State Government in their respective sphere;
(d) it enables the appropriate Government to determine the factors by which the minimum wages
shall be fixed for different category of employees. The factors shall be determined taking into account
the skills required, the arduousness of the work assigned, geographical location of the workplace and
other aspects which the appropriate Government considers necessary;
(e) the provisions relating to timely payment of wages and authorised deductions from wages,
which are presently applicable only in respect of employees drawing wages of twenty-four thousand
rupees per month, shall be made applicable to all employees irrespective of wage ceiling. The
appropriate Government may extend the coverage of such provisions to the Government
establishments also;
(f) it provides that the wages to employees may also be paid by cheque or through digital or
electronic mode or by crediting it in the bank account of the employee. However, the appropriate
Government may specify the industrial or other establishment, where the wages are to be paid only by
cheque or through digital or electronic mode or by crediting the wages in the bank account of the
employee;
(g) it provides for floor wage for different geographical areas so as to ensure that no State
Government fixes the minimum wage below the floor wage notified for that area by the Central
Government;
(h) in order to remove the arbitrariness and malpractices in inspection, it empowers the appropriate
Government to appoint Inspectors-cum-Facilitators in the place of Inspectors, who would supply
information and advice the employers and workers;
(i) it empowers the appropriate Government to determine the ceiling of wage limit for the purpose
of eligibility of bonus and calculation of bonus;
(j) in the place of number of authorities at multiple levels, it empowers the appropriate Government
to appoint one or more authorities to hear and decide the claims under the proposed legislation;
(k) it enables the appropriate Government to establish an appellate authority to hear appeals for
speedy, cheaper and efficient redressal of grievances and settlement of claims;
(l) it provides for graded penalty for different types of contraventions of the provisions of the
proposed legislation;
(m) it provides that the Inspector-cum-Facilitator shall give an opportunity to the employer before
initiation of prosecution proceedings in cases of contravention, so as to comply with the provisions of
the proposed legislation. However, in case of repetition of the contravention within a period of five
years such opportunity shall not be provided;
(n) it provides for the appointment of officers not below the rank of Under Secretary to the
Government of India or an officer of equivalent level in the State Government to dispose of cases
punishable only with fine up to fifty thousand rupees, so as to reduce the burden on subordinate
judiciary;
(o) it provides for compounding of those offences which are not punishable with imprisonment;
(p) it provides that where a claim has been filed for non-payment of remuneration or bonus or less
payment of wages or bonus or on account of making deduction not authorised by the proposed
legislation, the burden shall be on the employer to prove that the said dues have been paid to the
employee;
(q) it enables the appropriate Government to constitute Advisory Boards at Central and State level
to advice the Central Government and the State Governments, respectively, on matters relating to
wages, women employment, etc.;
(r) the period of limitation for filing of claims by a worker has been enhanced to three years, as
against the existing time period varying from six months to two years, to provide a worker more time
to settle his claims.
5. The Code on Wages, 2017, on similar lines, was introduced and referred to the Department-related
Parliamentary Standing Committee on Labour, which submitted its forty-third Report on 18th December,
2018. However, before the said Bill could be passed in the said House, it lapsed on dissolution of the
Sixteenth Lok Sabha. Hence, the Code on Wages, 2019.
6. The Notes on Clauses explain in detail the various provisions contained in the Bill.
7. The Bill seeks to achieve the above objectives.
SANTOSH GANGWAR.
NEW DELHI;
The 18th July, 2019.Finin2min clause-by-clause decode
- Identify the person or establishment to whom section 69 applies.
- Convert every condition in “Repeal and savings” into a dated checklist.
- Map the applicable authority, State/Central jurisdiction and documentary evidence.
- Test exceptions, provisos, deeming language and consequences separately.
Applicable Central Rules immediately below the provision
No direct Central Rule is mapped. Check general procedural Rules, State Rules and later notifications.
Practical example
A multi-location employer prepares a legal classification memo, identifies the appropriate Government, maps the operative provision and Rule, records the decision owner and retains the documents needed to prove compliance during inspection or litigation.
Controls and evidence
- Employer: assign owner, configure system and retain approval/payment proof.
- Employee/worker: retain contract, attendance, wage/benefit proof and communication.
- Professional: reconcile the Act, Rule, notification, form, limitation and State overlay.
Consequence, remedy and limitation
Identify the substantive default first, then separately map arrears or benefit, interest/damages, administrative penalty, prosecution, compounding, company/officer liability, forum, appeal and limitation. Do not infer a remedy from the heading alone.
Mapped Rules: No direct Central Rule mapped in the repository concordance | Official source: section 69.
Rules, forms, registers, portals and due dates
| Rule | Subject | Text/control status |
|---|---|---|
| No directly mapped Central Rule; check general and State instruments. | ||
Forms and registers must be confirmed from the appended 2026 Central Rules and the live portal applicable to the appropriate Government. A form is not treated as current merely because an earlier law used the same number.
Notifications and effective-date history
| Control | Required action |
|---|---|
| Enactment | Record Act number, assent and Gazette publication. |
| Commencement | Use the provision-specific commencement notification; the four Codes became broadly operative from 21 November 2025 subject to earlier partial commencement and corrigenda. |
| Central Rules | Read the applicable 2026 Central Rules from their Gazette date and verify subsequent amendments. |
| State instrument | Check final State Rules, authority notifications, forms and rates where the State is appropriate Government. |
Old-law/new-Code concordance
| Predecessor law | Transition control |
|---|---|
| Payment of Wages Act, 1936 | Classify the event date, accrued right, saved Rule/notification and pending proceeding before moving to the Code. |
| Minimum Wages Act, 1948 | Classify the event date, accrued right, saved Rule/notification and pending proceeding before moving to the Code. |
| Payment of Bonus Act, 1965 | Classify the event date, accrued right, saved Rule/notification and pending proceeding before moving to the Code. |
| Equal Remuneration Act, 1976 | Classify the event date, accrued right, saved Rule/notification and pending proceeding before moving to the Code. |
Practical calculations and control file
Calculation sequence
- Freeze the employee/worker population and event date.
- Apply the statutory wage/benefit base and notified threshold.
- Reconcile attendance, service, payroll and contractor records.
- Calculate principal amount, interest/damages and any statutory compensation separately.
- Obtain legal/payroll approval and retain the versioned worksheet.
Three-owner sign-off
- Employer/HR: facts, classification, communication and workflow.
- Employee/worker: notice, records, nomination/claim and acknowledgement.
- Professional: source, formula, forum, limitation and evidence reconciliation.
Binding and highly relevant case-law principles
| Decision | Principle and present-use caution |
|---|---|
| People’s Union for Democratic Rights v. Union of India | Non-payment of the applicable minimum wage may engage constitutional and statutory consequences; use the principle only after aligning it with the universal Code coverage and current notification. |
| Airfreight Ltd. v. State of Karnataka | Minimum-wage components and neutralisation must be read from the governing notification and statutory scheme, not from payroll labels alone. |
| Manganese Ore (India) Ltd. v. Chandi Lal Saha | The legal character of an allowance or benefit depends on the governing provision and facts; nomenclature is not decisive. |
| Workmen v. Reptakos Brett & Co. | Needs-based wage principles remain relevant to wage fixation, but the current statutory floor and notified rates control compliance. |
State-law variation alerts
- Confirm whether the Central or State Government is the appropriate Government.
- Central Rules do not automatically displace valid State Rules, rates, registers, authorities or portal procedures.
- Minimum-wage rates, holidays, working-hours permissions, licences and local welfare obligations require State-specific verification.
- Record Gazette number, effective date and supersession status in the location compliance register.
Practical examples and calculations
Classify the worker and establishment, identify the operative provision and notified instrument on the event date, compute the entitlement or exposure from source records, obtain approval, complete the filing/payment/action, and retain evidence. Do not use a portal value or payroll label as a substitute for the statutory test.
Calculation/control template: Control calculation: verified population or transaction base × applicable notified rate/amount × eligible period, adjusted for statutory inclusions, exclusions, ceilings, interest, compensation and prior payments. Reperform the calculation from retained source data.
Finin2min implementation explanation
Maintain a controlled implementation file for Chapter IX - Miscellaneous, rule-making, repeal and savings: coverage and event date, operative Central/State instrument, responsible owner, approval and authority, form/portal step, due date, calculation basis, supporting evidence, exception, escalation and closure proof. Reconcile payroll, HR, finance, contractor and legal records before sign-off.
Practical transaction application
Use the chapter when drafting offer letters, wage structures, contractor work orders, payroll calendars, bonus workings, separation settlements and due-diligence requests. Classify the establishment, employee, wage components and relevant event date before applying the provision and linked Rule.
Authority, consent and execution controls
HR may prepare the computation, but the employer or duly authorised signatory should approve wage-period, deduction, bonus and claim responses. Contractor clauses must identify the principal employer, payment evidence owner and escalation authority; consent cannot validate a deduction prohibited by law.
Stamp duty and registration alerts
Ordinary payroll records do not attract registration. Employment, settlement, indemnity or service instruments should nevertheless be checked under the applicable State stamp law; an unstamped or insufficiently stamped instrument may face evidentiary or enforcement objections. Portal filing or statutory notice is not a substitute for stamping where independently applicable.
Evidence and document-retention checklist
Retain the operative law/rule version, classification note, approvals, signed instruments, statutory forms, portal acknowledgements, registers, calculations, bank proof, correspondence, inspection records, service proof, decision and appeal file. Apply the longer of the statutory retention rule, litigation hold, tax/audit need and contractual requirement; restrict access to personal and sensitive data.
Performance, delivery and payment controls
Link attendance, output and variable-pay conditions to objective records. Pay wages, overtime, bonus and final dues through traceable banking channels within the applicable statutory window; reconcile payroll, bank advice, ledger, return and employee acknowledgement.
Breach, loss, mitigation and remedy framework
On detecting a breach, stop continuing exposure, preserve evidence, quantify employee and government dues, identify affected persons, make lawful corrective payment/filing, notify the authorised decision-maker, assess self-disclosure or compounding where available, and reserve contractual recovery against responsible vendors without delaying statutory remediation.
Limitation and forum controls
Route statutory wage claims and appeals to the authority/appellate authority under the Code and Rules. Preserve the event date, service date and proof of payment because limitation and condonation are fact-sensitive. Contractual forum clauses cannot oust a mandatory statutory forum.
Arbitration and mediation interface
Mediation can resolve computation or factual disputes where lawful, but cannot contract out of minimum wages, prohibited deductions, statutory bonus or penal consequences. Record any settlement precisely and complete mandatory filing/approval steps.
Company, partnership, GST and tax overlays
For a company, align board/delegation and officer-in-default controls; for an LLP or partnership, identify the designated partner/partner and authorised employer representative. Labour dues can affect transaction price, indemnities, director/partner exposure and insolvency claims. Salary/TDS, perquisite, contractor TDS, GST on outsourced services and accounting provisions must be reconciled without treating tax treatment as proof of labour-law classification.
Finin2min Q&A
Which law and version should be applied?
Use the current text of Code on Wages, 2019, the commencement notification, the applicable Central or State Rules and any later instrument effective on the event date.
How is the appropriate Government identified?
Classify ownership/control, sector, establishment and contractor relationship before selecting the Central or State authority.
Can a company policy override the statutory protection?
No. A policy may improve a benefit or control, but it cannot contract out of a mandatory statutory floor.
What evidence should be retained?
Retain the classification memo, source instrument, form/portal record, calculation, approval, employee communication, acknowledgement and payment or authority proof.
Do the Central Rules apply to every establishment?
No. They govern the Central sphere. State Rules and State notifications must be checked where the State is the appropriate Government.
How should a historical event be tested?
Apply the law and subordinate instrument effective on the event date, then use the repeal-and-savings provision for pending rights and proceedings.
What happens when portal practice conflicts with the statute?
Record the conflict, follow the higher legal instrument, seek authority clarification where necessary and preserve screenshots and correspondence.
Can criminal and monetary consequences arise together?
They may. Separate wages/benefits, interest, damages, civil penalty, prosecution, compounding and director/officer liability.
Is a contractor arrangement enough to shift liability?
No. Principal-employer and contractor liabilities depend on the specific provision and facts; the contract should allocate evidence and recovery without diluting worker rights.
What is the first professional review step?
Freeze the event date and facts, identify the applicable provision, then map Rules, forms, notification status, authority, limitation and evidence.
What is the operational focus of section 57 - Bar of suits?
The section must be decomposed into actor, trigger, threshold, procedure, exception, consequence and evidence. Read the full official text and the mapped Rules before applying the Finin2min control summary.
What is the operational focus of section 58 - Protection of action taken in good faith?
The section must be decomposed into actor, trigger, threshold, procedure, exception, consequence and evidence. Read the full official text and the mapped Rules before applying the Finin2min control summary.
What is the operational focus of section 59 - Burden of proof?
The section must be decomposed into actor, trigger, threshold, procedure, exception, consequence and evidence. Read the full official text and the mapped Rules before applying the Finin2min control summary.
What is the operational focus of section 60 - Contracting out?
The section must be decomposed into actor, trigger, threshold, procedure, exception, consequence and evidence. Read the full official text and the mapped Rules before applying the Finin2min control summary.
What is the operational focus of section 61 - Effect of laws agreements, etc., inconsistent with this Code?
The section must be decomposed into actor, trigger, threshold, procedure, exception, consequence and evidence. Read the full official text and the mapped Rules before applying the Finin2min control summary.
What is the operational focus of section 62 - Delegation of powers?
The section must be decomposed into actor, trigger, threshold, procedure, exception, consequence and evidence. Read the full official text and the mapped Rules before applying the Finin2min control summary.
What is the operational focus of section 63 - Exemption of employer from liability in certain cases?
The section must be decomposed into actor, trigger, threshold, procedure, exception, consequence and evidence. Read the full official text and the mapped Rules before applying the Finin2min control summary.
What is the operational focus of section 64 - Protection against attachments of assets of employer with Government?
The section must be decomposed into actor, trigger, threshold, procedure, exception, consequence and evidence. Read the full official text and the mapped Rules before applying the Finin2min control summary.