New Delhi, April 5 -- The new labour codes, which were implemented from 1 April, have introduced significant changes to provident fund, salary and gratuity payments among others. Under the new labour codes, the Centre has made significant changes in terms of gratuity payment as the revised rules change how 'wages' are defined for calculating retirement benefits.

Earlier, there were some confusion as to whether the new labour codes were retrospective in nature. However, the Centre recently clarified that gratuity under the new rules will apply from 21 November 2025.

"Gratuity will be applicable with effect from 21st November 2025 i.e. date of enforcement of the Code. Establishments may make provision as per accounting norms," the Labour ...