1. Step one: who is your "appropriate government"?

The Central Rules apply only where the Central Government is the appropriate government, for example railways, mines, banking, insurance and central public sector undertakings. Everyone else follows State rules framed by the state government. Labour is a concurrent subject, so most private employers will be governed by state rules even though the Codes themselves are central law.

2. Step two: what is the state of your state?

Status changes by the month, and sources disagreed when I compared them, so treat the list below as a starting point and confirm on your state labour department's site.

• Final rules reported for all four Codes (as of March 2026, per one tracker): Gujarat, Arunachal Pradesh, Haryana, Madhya Pradesh, Karnataka, Maharashtra.
• Karnataka: one tracker lists final rules, while another source shows draft Code on Wages (Karnataka) Rules, 2026 open for comments until 8 March 2026 and draft IR Rules until 9 March 2026. [verify the current Karnataka status; this matters for your Bengaluru clients]
• Rajasthan: OSH Rules, 2026 in force from 30 June 2026.
• Himachal Pradesh: draft OSH and Social Security rules published 22 May 2026 for objections.
• Drafts reported as of April–May 2026: Uttar Pradesh, Tamil Nadu, Andhra Pradesh, Telangana, Punjab, Odisha, Jharkhand, Assam, Goa.

Practical rule: where a state has not notified its rules, employers generally continue to comply with the Codes' statutory text and, for transition, the legacy state rules to the extent not inconsistent. Get written advice for each state where you operate [verify].

3. What the Central Rules require, in plain language

Code on Wages (Central) Rules, 2026

• Forms: Employee Register (Form I), Register of Wages, Overtime, Advances, Fines and Deductions (Form IV), Wage Slip (Form V), and Attendance cum Muster Roll (Form IX).
• Deductions: total deductions cannot exceed 50% of wages in a month, with the excess carried forward. Before deducting for damage or loss, give the employee 7 days to explain, and give prior intimation to the employee. The inspector-cum-facilitator intimation in the draft was dropped.
• Floor wage: the method is prescribed, but category-wise limits are not yet notified.

Code on Social Security (Central) Rules, 2026

• ESIC rates 3.25% employer and 0.75% employee, rounded up to the next rupee.
• Fixed-term gratuity: a further service period of more than six months but less than one year is rounded up to one more year (Rule 33).
• Gig and platform workers: aggregators register workers on the designated portal within 45 days.
• Creche: within 1 km of the establishment with CCTV and trained staff, or a creche allowance of at least ₹500 per month per child. Two nursing breaks of 15 minutes each.

Industrial Relations (Central) Rules, 2026

• Standing orders for establishments with 300 or more workers; certification under Rule 10.
• Closure notice 60 days before the intended date; lock-out notices to registered unions and on the notice board.
• Retrenchment: within 10 days, transfer 15 days' last drawn wages to the worker re-skilling fund.

OSH (Central) Rules, 2026

• Appointment letters in the prescribed format including the establishment's labour identification number and the employee's UAN.
• Overtime at twice the wage rate, capped at 144 overtime hours per quarter (Rule 69).
• Women on night shifts: consent, transport, emergency numbers (Rule 83).
• Single licence for contractors across states.

4. The cross-cutting changes that touch every employer

5. A 90-day readiness plan

1. Map applicability: list every establishment, its state, its headcount and whether Central or State rules govern.
2. Gap assessment: compare current practice against each Code by function (payroll, HR policy, contract labour, safety).
3. Fix the money first: salary structures (50% rule), gratuity provision, F&F timelines.
4. Fix the paper next: appointment letters, wage slips, registers in the prescribed forms.
5. Fix the policies: standing orders, leave, overtime, night-shift, creche.
6. Set up a state tracker and review it monthly.