Certificate Course on Labour Laws
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Course Modules:
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- Module I:
- Introduction to Labour Laws in India
- UN SDG 5,8 and ILO- UNICEF reports
- Historical development and classification
- Constitutional provisions relating to labour
- Role of central vs. state legislations
- Overview of recent labour law reforms
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Key Labour Codes (Post-2020 Reforms)
1. Code on Wages, 2019
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- Coverage and applicability
- Components of wages
- Payment timelines, minimum wages, and equal remuneration
- Payroll implications for CAs
2. Industrial Relations Code, 2020
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- Standing orders
- Trade unions and collective bargaining
- Layoffs, retrenchment, and dispute resolution mechanisms
3. Code on Social Security, 2020
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- Applicability and coverage
- EPF, ESI, gratuity, and maternity benefits
- Gig and platform workers
- Compliance and reporting obligations
4.Occupational Safety, Health and Working Conditions Code, 2020
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- Licensing and health standards
- Working hours, leaves, and duties of employers
- Compliance requirements
- HSE rules on Health, Security and Environment - case law of Vedanta, SC.
- Case of Rana Plaza in Dhaka, Bangladesh. This case has become an international case study with UN and OECD.
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- Module III:
- Labour Law Compliance and Audit
- Labour law registers and returns
- Internal and external audit perspectives
- Inspection procedures
- Common compliance issues and how to address them Bequests (specific, general, residuary)
- International Laws, where the client/ employer may have subsidiaries/ branches, eg., IT software companies, hospitality, healthcare, pharmaceutical companies
- Role of Work-place Mediation and dispute resolution.
- Training and Capacity building
- Job rotation
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- Module IV:
- Role of Chartered Accountants
- Advisory and consultancy services
- Labour law due diligence in mergers & acquisitions
- Handling notices, show-cause letters, and legal proceedings
- Labour law certifications and attestations
- Accounting for employee benefits AS 15, Ind-AS-19, IFRS 2, IAS 19
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- Module V:
- Industry-Specific Provisions
- Shops and Establishments Acts (State-specific)
- Contract labour regulation and inter-state migrant workers
- Factories Act and its integration with the new Codes
- Sectoral notifications and exemptions
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- Module VI:
- Practical Training and Case Studies
- Payroll and ESI/PF compliance walkthrough
- Mock labour law audit
- Real-world case studies and tribunal rulings
- Software tools for compliance tracking
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