Bharat’s Human Resources (HR) Audit under New Labour Codes by CA. Kamal Garg 1st Edition June 2026

Human Resources Audit under New Labour Codes CA. Kamal Garg Edition 2026

Human Resources Audit under New Labour Codes CA. Kamal Garg Edition 2026

Description:

Human Resources (HR) Audit under New Labour Codes (1st Edition, 2026) by CA Kamal Garg is a comprehensive guide covering HR audit practices, compliance requirements, and regulatory aspects under the new labour codes. This book provides practical guidance for professionals involved in HR compliance, internal audits, labour law reviews, and organisational governance.

The enactment and implementation of the New Labour Codes marks a significant transition in India’s labour and employment law framework. The consolidation of numerous labour legislations into four principal Codes has changed not only the language of compliance but also the expectations from employers, HR professionals, auditors, legal advisors and management teams. Compliance is no longer a matter of maintaining isolated registers or filing periodic returns; it now requires an integrated understanding of wages, industrial relations, social security, occupational safety, health, welfare, contractor governance, women-worker safety and workforce classification.

This First Edition of “Human Resources (HR) Audit under New Labour Codes” has been prepared with the objective of providing a practical, professional and legally structured guide for conducting HR audits in the post-Labour Codes regime. The book is designed for HR heads, internal auditors, chartered accountants, company secretaries, cost accountants, labour law professionals, compliance officers, plant heads, payroll teams, EHS professionals, contractors, consultants and members of senior management who are responsible for labour compliance governance.

The approach of this book is deliberately practical. Each chapter seeks to convert statutory provisions into audit questions, checklists, questionnaires, risk indicators, documentation requirements and management action points. The emphasis is not merely on knowing the law, but on testing whether the law has been implemented in records, systems, payroll, contracts, workplace practices and management controls.

Content:

Chapter 1 – HR Audit under the New Labour Codes: Concept, Scope and Audit Philosophy –

Chapter 2 – Evolution from 29 Labour Laws to Four Labour Codes: Legal Consolidation and Audit Implications –

Chapter 3 – Appropriate Government, Applicability and Establishment Classification –

Chapter 4 – Master Compliance Mapping: Sections, Rules, Forms, Registers and Returns –

Chapter 5 – Code on Wages: Wage Architecture and Audit Controls –

Chapter 6 – Minimum Wages, Floor Wages and Equal Remuneration –

Chapter 7 – Payment of Wages, Deductions, Overtime and Wage Slips

Chapter 8 – Bonus Audit under the Code on Wages –

Chapter 9 – Industrial Relations Code: Standing Orders, Grievance and Works Committees –

Chapter 10 – Trade Unions, Negotiating Union/Council and Collective Bargaining –

Chapter 11 – Lay-off, Retrenchment, Closure and Fixed-Term Employment –

Chapter 12 – Social Security Code: PF, ESI, Gratuity, Maternity Benefit and Employee Compensation

Chapter 13 – Gig Workers, Platform Workers and Unorganised Workers

Chapter 14 – OSHWC Code: Registration, Safety, Health and Welfare –

Chapter 15 – Working Hours, Leave, Annual Health Check-up and Welfare Facilities –

Chapter 16 – Contract Labour, Inter-State Migrant Workers and Principal Employer Risk –

Chapter 17 – Women Workers, Night Shifts, Equality and Workplace Safety –

Chapter 18 – HR Audit Planning, Materiality and Sampling –

Chapter 19 – Risk Assessment Matrix and Compliance Scoring –

Chapter 20 – Documents, Registers, Forms and Digital Records –

Chapter 21 – HR Audit Report Writing and Management Action Plans –

Chapter 22 – HR Audit Checklists and Questionnaires: Code-wise Master Toolkit –

Chapter 23 – Illustrative HR Audit Report under New Labour Codes

About the Author :

CA Kamal Garg [B. Com (H), FCA, DISA (ICAI)] is a Fellow Member of The Institute of Chartered Accountants of India (ICAI) and a First Class Commerce Baccalaureate from Deen Dayal Upadhyaya College, University of Delhi. He is also the member of Board of Studies (BOS) Study Material Research Group of NIRC of ICAI and a special invitee member of Accounting Standards Board (ASB) of ICAI. He has also been acknowleged by BOS of ICAI for his efforts for reviewing Advanced Auditing Study Material for CA Final Course of ICAI.Besides being a regular guest speaker for IFRS and Management Development Programmes at IBC & PKG, Mumbai, ICAI, ICSI, Direct Taxes Regional Training Institute (North-West Region) for Income Tax Inspectors training programme, he is also an author of over dozens of book(s) including Guide to Tax Audit u/s 44AB Foreign Direct Investments in India IFRS Concepts and Applications Accounting Standards and IFRS Auditor Practice Manual Handbook on Company s Balance Sheet and Profit & Loss Account under Revised Schedule VI and XBRL Handbook on Internal Auditing Consolidated Financial Statements Interim Financial Reporting Understanding Goods and Service Tax (GST) Professional Approach to Advanced Auditing for CA (Final) studies and Systematic Approach to Auditing for CA (PCC) studies published by Bharat Law House Private Limited.