Board HR

Board HR is a publisher focused on Indian labor law and human resource compliance, particularly relating to wage definitions, statutory interpretations, and social security benefits under recent labor codes. It provides detailed analyses of statutory provisions such as the Code on Wages, 2019, and the Code on Social Security, 2020, including practical guidance on wage calculations, allowance classifications, and compliance with anti-avoidance rules like the 50% rule. The content targets HR, legal, payroll, and compliance professionals, offering doctrinal insights, judicial interpretations, and operational advice to navigate evolving labor regulations. Board HR also organizes workshops to help organizations prepare for legislative changes and implement new labor codes effectively.

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Gratuity under the Code on Social Security, 2020
Statutory Interpretation & Calculation on Salary Structure comprising Basic, DA, Special Allowance and HRA

1. Introduction
With the implementation of the Code on Social Security, 2020 (CSS 2020), gratuity continues to remain