Even after the introduction and proposed implementation of the Four Labour Codes in India—namely the Code on Wages, 2019; the Industrial Relations Code, 2020; the Code on Social Security, 2020; and the Occupational Safety, Health and Working Conditions Code, 2020—it is important to note that not all labour-related legislations have been subsumed or replaced under these central codes. A number of state-specific laws governing employers, establishments, and employees continue to remain in force, and their provisions are still applicable in the same manner as before. In these areas, the status quo has largely been maintained, and compliance obligations continue unchanged. In particular, the following legislations continue to operate independently of the Four Labour Codes:

1. Respective States Labour Welfare Fund Act
The Labour Welfare Fund Acts, enacted individually by various states, remain unaffected by the labour code reforms. These Acts mandate contributions from employers and employees toward welfare activities such as housing, health care, education, and social security schemes managed at the state level. Since labour welfare funds are administered by state-specific boards and tailored to regional needs, they have not been absorbed into the central labour codes. Consequently, employers must continue to deduct contributions and comply with filing and remittance obligations as prescribed under the respective state laws.

2. Respective States Professional Tax Acts
The Professional Tax Acts, also governed at the state level under the authority granted by the Constitution of India, continue to remain in force. These Acts impose a tax on professions, trades, callings, and employments, and require employers to deduct and remit professional tax on behalf of employees. As taxation powers relating to professional tax are reserved to states, these laws fall outside the purview of the Four Labour Codes. Therefore, the existing compliance framework, including registration, deduction, payment, and return filing, remains unchanged.

3. Respective States Shops and Commercial Establishments Acts
The Shops and Commercial Establishments Acts, enacted and enforced by individual states, regulate working conditions in shops, offices, and commercial establishments. These include provisions relating to working hours, weekly holidays, leave policies, employment of women and young persons, and maintenance of registers. Although certain aspects of working conditions are addressed in the Occupational Safety, Health and Working Conditions Code, 2020, the state-specific Shops and Establishments Acts continue to operate in parallel until harmonization or explicit repeal by states. Hence, employers must continue to adhere to state-specific registration, licensing, and operational requirements under these Acts.

4. Respective States National and Festival Holidays Acts
The National and Festival Holidays Acts enacted by various states govern the declaration and observance of public holidays, including national holidays (such as Republic Day, Independence Day, and Gandhi Jayanti) and other festival holidays. These laws prescribe mandatory holidays, conditions for working on such days, and compensation requirements. As these Acts are state legislations addressing localized cultural and administrative considerations, they remain unaffected by the central labour codes, and employers must continue to comply with their provisions.

5. Respective States Rules on Compulsory Gratuity Insurance
In addition, certain states have introduced compulsory gratuity insurance requirements under the framework of the Payment of Gratuity Act, 1972 (through state rules, such as those notified by states like Karnataka and others). These provisions mandate employers to obtain insurance policies to cover their gratuity liabilities towards employees. Notably, such state-specific rules and implementation frameworks have not been altered or subsumed under the Code on Social Security, 2020 as of now. Until full enforcement and harmonization under the new labour codes, these state-level compliance requirements for gratuity insurance remain applicable, and employers must ensure coverage, timely premium payments, and adherence to procedural requirements as prescribed.

6. Respective States Payment of Subsistence Allowance Acts

The Payment of Subsistence Allowance Acts, enacted in several states (such as Tamil Nadu, Karnataka, Maharashtra, etc.), also remain unaffected by the Four Labour Codes. These laws govern the payment of subsistence allowance to employees who are placed under suspension pending inquiry or disciplinary proceedings. They prescribe the rate and conditions under which such allowance must be paid during the suspension period. As these statutes are state-specific and deal with service conditions not directly consolidated under the labour codes, they continue to remain applicable, and employers must ensure compliance with the prescribed provisions during disciplinary actions.

Please find below Bare Acts & Rules for the States & Union Territories