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COMPILER’S NOTE
As part of the reform process being undertaken by the Government of India, 29 existing labour legislations were consolidated into a unified framework comprising four labour codes, viz., the Code on Wages, 2019, the Code on Social Security, 2020, the Industrial Relations Code, 2020, and the Occupational Safety, Health and Working Conditions Code, 2020, which were made effective from November 21, 2025. The Ministry of Labour & Employment published draft Central Rules and FAQs to enable assessment of the financial impact due to changes in regulations. The ASB of ICAI has also issued FAQs on key accounting implications arising from the New Labour Codes.
Given below are disclosures by a few select companies on the impact of the above Codes in their results for the quarter and 9 months ended 31st December 2025.
Extracts from the Standalone Financial Results for the quarter and nine months ended December 31, 2025
Reliance Industries Limited (₹ in crores)
| Particulars Employee Benefits Expense | Share
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