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State rules under the four Labour Codes: the final rule sets notified by eleven States and Union territories, from Gujarat and Rajasthan to Ladakh and Lakshadweep, and how State rules sit with the Central rules

Eleven States and Union territories have final rules in the texts consulted, covering 34 rule sets in all. Each set says when it starts in its own words; some start from the...

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Labour Laws
Published
October 4, 2026
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Oct 4, 2026
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Last updated: October 2026Verified against: Government sources

The four Labour Codes leave much of the working detail to rules made by the appropriate Government. For a large part of the economy that Government is the State or Union territory, so an employer reads the State rules alongside the Central rules. This hub lists the final rule sets of eleven States and Union territories (Gujarat, Rajasthan, Uttar Pradesh, Andhra Pradesh, Bihar, Uttarakhand, Sikkim, Arunachal Pradesh, Ladakh, Lakshadweep and Jammu and Kashmir) as notified, and shows where to read each.

How State rules sit with the Central rules

Each Code lets the appropriate Government make rules. Under the Industrial Relations Code the term "appropriate Government" is defined in section 2; see our post on who the appropriate Government is. In short, an establishment in the State sphere follows its State's rules, and an establishment in the Central sphere follows the Central rules. Where the State rules repeat the Central rules, the Central rules are explained rule by rule on this site; the State articles in this series say what the State adds or prints differently, and do not restate the Central law.

Central rule posts to start from: rules 1 and 2 of the Central Wages Rules, rule 5 of the Central Industrial Relations Rules, rules 1 and 2 of the Central Social Security Rules and rules 1 and 2 of the Central OSH Rules.

The four Codes were brought into force from 21 November 2025. A State rule that says it starts "from the date of commencement of the Code" therefore takes its start from that date; a rule that says it starts on publication in the Official Gazette takes its start from the date of publication, which is the Gazette date where the set shows one. This hub gives each set's commencement clause in its own words and asserts no other date. For an overview of the Codes, see 4 Labour Codes 2020: Code on Wages, IR Code, OSH Code and Social Security Code. If your establishments are in more than one State, our labour law compliance service can build a State-wise rule map.

The eleven and what each has notified

As an example of the notification line used throughout the series: the Code on Wages (Gujarat) Rules, 2021, as notified on 5 October 2021 (No. KHR/2021/128/LVD/10/2020/555709/M(2)). Later amendments and State notifications under these rules should be checked in the State Gazette.

State / UTCodeTitle of the rules as printedNotification number and dateCommencement clause
GujaratWagesCode on Wages (Gujarat) Rules, 2021KHR/2021/128/LVD/10/2020/555709/M(2), 5 October 2021"from the date of commencement of the code on wages, 2019"
GujaratIndustrial RelationsIndustrial Relations (Gujarat) Rules, 2021KHR-2021-129-IDA-122020-539471-M(2), 5 October 2021"from the commencement of the Industrial Relations Code, 2020"
GujaratSocial SecurityCode on Social Security (Gujarat) Rules, 2023 (amended by the Amendment Rules, 2026)GR/2023/158/PGA/172021/24659/M3, 30 December 2023; amendment GR/2026/14/PGA/172021/24659/M3, 28 January 2026"from the commencement of the Code on Social Security, 2020"
GujaratOSHGujarat Occupational Safety, Health and Working Conditions Rules, 2025GR/2025/76/FAC/142021/68396/M3, 6 June 2025 (Gazette 12 June 2025)"from the date on which the Occupational Safety, Health and Working Conditions Code, 2020, come into force"
RajasthanWagesCode on Wages (Rajasthan) Rules, 2026S.O.40, 12 August 2026"on the date of their publication in the Official Gazette"
RajasthanIndustrial RelationsRajasthan Industrial Relation Rules, 2026S.O.41, 12 August 2026"on the date of their publication in the Official Gazette"
RajasthanOSHRajasthan Occupational Safety, Health and Working Conditions Rules, 2026S.O.23, 30 June 2026"from the date of their publication in the Official Gazette"
Uttar PradeshWagesUttar Pradesh Code on Wages Rules, 20261377/XXXVI-03-2026-1901341, 12 August 2026"from the date of their publication in the Official Gazette"
Uttar PradeshSocial SecurityUttar Pradesh Code on Social Security Rules, 20261431/XXXVI-3-2026-1399661, 27 August 2026"with effect from the date of its publication in the official Gazette"
Uttar PradeshOSHUttar Pradesh Occupational Safety, Health and Working Conditions Rules, 2026962/XXXVI-03-2026-1903305, 27 August 2026"from the date of their publication in the Official Gazette"
Andhra PradeshWagesCode on Wages (Andhra Pradesh) Rules, 2026G.O.Rt.No.124, 29 June 2026On the date of publication in the Official Gazette (rule 1)
Andhra PradeshIndustrial RelationsIndustrial Relations (Andhra Pradesh) Rules, 2026G.O.Rt.No.111, 12 June 2026On the date of publication in the Official Gazette (rule 1)
Andhra PradeshSocial SecurityCode on Social Security (Andhra Pradesh) Rules, 2026G.O.Rt.No.126, 7 July 2026On the date of publication in the Official Gazette (rule 1)
Andhra PradeshOSHOccupational Safety, Health and Working Conditions (Andhra Pradesh) Rules, 2026G.O.Rt.No.146, 6 August 2026On the date of publication in the Official Gazette (rule 1)
BiharWagesCode on Wages (Bihar) Rules, 2026Gazette (Extraordinary) No. Patna 696, notification of 30 June 2026 (Gazette of 1 July 2026)"from the date of publication in official Gazette"
BiharIndustrial RelationsThe Industrial Relation (Bihar) Rules, 2026Gazette (Extraordinary) No. Patna 698, 1 July 2026"on the date of their publication in the Official Gazette"
BiharSocial SecurityThe Social Security (Bihar) Rules, 2026Gazette (Extraordinary) No. Patna 697, notification of 30 June 2026 (Gazette of 1 July 2026)"from the date of its publication in official gazette"
BiharOSHThe Occupational Safety, Health and Working Conditions (Bihar) Rules, 2026Notification 1/OSHC-01/2021-100, 30 June 2026; Gazette No. Patna 699 of 1 July 2026"on the date of their publication in the Official Gazette"
UttarakhandWagesUttarakhand Code on Wages Rules, 2026Notification dated 25 August 2026 (authorised English translation)"from the date of publication in the Official Gazette"
UttarakhandIndustrial RelationsUttarakhand Industrial Relation Rules, 2026Notification dated 25 August 2026 (authorised English translation)"on the date of their publication in the Official Gazette"
SikkimWagesSikkim Code on Wages Rules, 2022Notification 20/DL, 20 April 2022 (Gazette of 28 April 2022)"on the date of their final publication in the Official Gazette"
Arunachal PradeshWagesCode on Wages (Arunachal Pradesh) Rules, 2022LAB (W)WC/47/2019, 19 January 2022 (Gazette No. 35 of 24 February 2022)"from the date of effect of the Code"
Arunachal PradeshIndustrial RelationsIndustrial Relation (Arunachal Pradesh) Rules, 2021LAB (W) 11/2021, 17 December 2021 (Gazette No. 286 of 23 December 2021)"from the date of effect of the Code"
Arunachal PradeshSocial SecurityCode on Social Security (Arunachal Pradesh) Rules, 2021LAB(W)17/2021, 17 December 2021 (Gazette No. 285 of 23 December 2021)"from the date of effect of the Code"
Arunachal PradeshOSHArunachal Pradesh Occupational Safety, Health and Working Conditions Rules, 2022LAB (W) 03/2020, 1 April 2022 (Gazette No. 132 of 2 May 2022)"from the date of effect of the Code"
LadakhWagesCode on Wages (Ladakh) Rules, 2026S.O.231, 28 July 2026 (Gazette of 3 August 2026)"on the date of their publication in the Official Gazette"
LadakhIndustrial RelationsIndustrial Relations (Ladakh) Rules, 2026S.O.223, 20 July 2026 (Gazette of 4 August 2026)"on and with effect from the date of their publication in the Official Gazette"
LadakhSocial SecurityCode on Social Security (Ladakh) Rules, 2026S.O.224, 20 July 2026 (Gazette of 10 August 2026)"after the date of their final publication in the Official Gazette"
LadakhOSHLadakh Occupational Safety, Health and Working Conditions Rules, 2026S.O. 238, 30 July 2026 (Gazette of 2 September 2026)"on and with effect from the date on which Code shall be enforced by Central Government by notification in the Official Gazette"
LakshadweepWagesCode on Wages (Lakshadweep) Rules, 2025F. No. 08/01/2024-LE&T, 15 June 2026"after the date of their final publication in the Official Gazette"
LakshadweepSocial SecurityCode on Social Security (Lakshadweep) Rules, 2025F.No.08/03/2024-LE&T/72, 25 March 2026 (Gazette of 30 March 2026)"after the date of their final publication in the Official Gazette of Lakshadweep"
LakshadweepIndustrial RelationsIndustrial Relations (Lakshadweep) Rules, 2025F.No.08/02/2024-LE&T/73, 25 March 2026 (Gazette of 30 March 2026)"on the date of their publication in the Official Gazette"
LakshadweepOSHOccupational Safety, Health and Working Conditions (Lakshadweep) Rules, 2025F.No.08/04/2024-LE&T, 27 April 2026"on the date of their final publication in the Official Gazette"
Jammu and KashmirIndustrial RelationsThe Jammu and Kashmir Industrial Relations Rules, 2026SO-179, 23 June 2026 (Gazette of 23 June 2026)"on the date of their publication in the Official Gazette"

The Lakshadweep sets are titled "Rules, 2025" in rule 1 and notified in 2026; the table uses the titles as printed. Of the Codes, Jammu and Kashmir is covered only for Industrial Relations, Sikkim only for Wages, Uttarakhand for Wages and Industrial Relations, Rajasthan for Wages, Industrial Relations and OSH, and Uttar Pradesh for Wages, Social Security and OSH. Where a Code is not listed for a State, final rules under that Code were not found in the texts consulted.

How to use the series

Each State article follows one Code and says which rule set it explains, the notification and commencement clause as printed, what an employer must do, and the Central rule post to read alongside it. The Gujarat articles come first: start with the Gujarat wage rules, and the other States follow in the same order: Rajasthan, Uttar Pradesh, Andhra Pradesh and Bihar. Figures in each article are those the State text prints, with the rule number; figures are never carried from one State to another.

States not listed

For every other State, final rules were not found in the texts consulted. An employer in such a State should check the State Gazette and the State labour department website for what has been notified under each Code before relying on any general summary.

A worked example

Gurukripa Engineering Pvt Ltd has a factory in Gujarat, a warehouse in Rajasthan and a head office that is a Central-sphere establishment. For the factory, the Gujarat OSH Rules, 2025 apply, with the commencement clause tied to the date the OSH Code came into force. For the warehouse, the Rajasthan OSH Rules, 2026 apply from the date of their publication in the Official Gazette. For the head office, the Central rules apply. The company keeps one register of which rule set governs which site.

Need help mapping your sites to the right rules?

An employer with sites in several States needs a clear map of which rule set governs which site. Our labour law compliance team can prepare that map and the State-wise registers and returns calendar.

Key takeaways

  • Eleven States and Union territories have final rule sets in the texts consulted; 34 sets are covered in all.
  • Each set's commencement clause is printed in its own words; none is converted into a date here.
  • The State's rules govern establishments for which the State is the appropriate Government; the Central rules govern Central-sphere establishments.
  • Jammu and Kashmir is covered only for Industrial Relations and Sikkim only for Wages.
  • For other States, final rules were not found in the texts consulted; check the State Gazette.

Read next

Disclaimer: Based on the State or Union territory rules named above, as notified under the Labour Codes and consulted on 4 October 2026. Later amendments, State notifications, fees and forms should be checked in the State Gazette and on the State labour department website. This article is general information, not legal advice; check the official text before acting.

Quick recapKey facts & short answers

Key Facts About State rules

  • Applies in: All states across India, under the relevant central law.
  • Mode: Mostly online via the official government portal.
  • Typical timeline: Ranges from a few days to a few weeks depending on the case.
  • Non-compliance: May attract penalties, interest or late fees.
  • Expert help: TaxClue completes the entire process end to end for you.

Which States and Union territories are covered?

Gujarat, Rajasthan, Uttar Pradesh, Andhra Pradesh, Bihar, Uttarakhand, Sikkim, Arunachal Pradesh, Ladakh, Lakshadweep and Jammu and Kashmir.

Do all eleven have rules under all four Codes?

No. Jammu and Kashmir is covered for Industrial Relations only, Sikkim for Wages only, and the others as the table shows.

State labour rules vary — a second branch in another State is a second set of obligations.

— TaxClue Labour Law Desk

State rules: a key compliance topic in Indian tax and corporate law that businesses and individuals must understand to remain compliant.

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Disclaimer: This article is for general informational purposes only and does not constitute professional tax, legal or financial advice. Laws, rates and due dates change and can vary by individual case — always verify with the relevant government source (e.g. mca.gov.in, incometax.gov.in) or consult a qualified professional before acting. TaxClue accepts no liability for decisions taken based on this content.

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Questions, answered

Short, direct answers to the 6 questions readers ask most on this topic.

Gujarat, Rajasthan, Uttar Pradesh, Andhra Pradesh, Bihar, Uttarakhand, Sikkim, Arunachal Pradesh, Ladakh, Lakshadweep and Jammu and Kashmir.

No. Jammu and Kashmir is covered for Industrial Relations only, Sikkim for Wages only, and the others as the table shows.

The Central rules, explained rule by rule on this site; see the Central rule posts linked above.

Each rule says so in its own words, as quoted in the table; the four Codes were brought into force from 21 November 2025.

Final rules were not found in the texts consulted; check the State Gazette.

No. The State rules print methods, not rates; the articles take no rate from them.