Cheers to new beginnings and better days ahead. Happy New Year 2026 ✨

Overtime is no longer informal. Under the OSHWC Code, overtime must be approved, recorded, and paid at twice the wage. Working hour violations are treated as safety risks, not payroll errors.

Wishing you a Merry Christmas filled with peace, joy, and fresh beginnings 🎄

Gratuity is no longer only about long service. Under the Social Security Code, fixed-term employees are eligible for proportionate gratuity, even without completing 5 years. Many companies discover errors during exits, due diligence or M&A, when stakes are high.

One worker. One ID. Multiple benefits. Under the Social Security Code, PF, ESI, Gratuity, Pension and insurance link to a single social security ID. For employers: cleaner onboarding, fewer mismatches and easier audits.

Standing Orders are no longer optional paperwork. Under the Industrial Relations Code, they define working hours, leave, discipline, termination and misconduct. Outdated standing orders lead to disputes, termination challenges and inspection issues. #IndustrialRelationsCode

Salary is no longer just salary. Under the Code on Wages, 2019, how you split pay matters as much as how much you pay. Basic + DA count as wages. Excess allowances get reclassified automatically. Wrong structures affect PF, bonus, minimum wages and audits. #CodeOnWages

IndiGo’s disruption shows one thing: Workforce compliance = business continuity. Under the OSHWC Code, duty hours, rest rules and safety are not HR guidelines. They are law. When rules change, operations must change.

Rent Agreement Rules 2025 bring a digital rental framework: 🔹 Online registration in 60 days 🔹 Deposit caps (2 months/6 months) 🔹 No hike before 12 months 🔹 Repairs allowed to deduct from rent 🔹 Eviction only through tribunal 🔹 Digital payments > ₹5,000

India is moving to one Social Security ID for every worker — full-time, contract, gig or platform. Under the Social Security Code, one ID links: PF, ESI, Gratuity, Maternity benefits, Pension & more. Benefits: ✔ No duplicate PF/ESI ✔ Smooth job changes ✔ Clean audit trail

India now includes gig, platform and freelance workers under the Social Security Code. • Health, accident & disability coverage • One-ID unified PF/ESI/Gratuity registration • Auto-flagging of PF delays & wage mismatches • Gratuity for fixed-term employees • Clear pension

The OSHWC Code makes safety a legal requirement. Not optional. Not flexible. Key rules: 🔹 Working hours & overtime compliance 🔹 Mandatory amenities (water, washrooms, first-aid) 🔹 Strict safety protocols 🔹 QR-based digital inspections Good OSH = better productivity. #HR2025

Under the IR Code, companies with under 300 workers can restructure without govt approval. Plus: 🔹 51% union rule 🔹 Clear standing orders 🔹 Strikes tightly regulated 🔹 Reskilling fund for retrenched workers Restructuring is now more predictable for founders. #IRCode

The railway ministry should look into this very seriously. What is the use of running more trains , if the existing is not running properly.

Local trains are passing through, Express trains are passing through but this train is getting stopped. Further the train has also been cancelled from santragachi to howrah ( the actual destination). And this happens regularly.

Inventory problems rarely come from wrong quantities. They come from how stock moves through your system. Auditors look for: • GRN before PO approval • Negative stock • Stock issued before receipt • Unreconciled GIT • Wrong movement types Clean movement = clean financials

Revenue isn’t just “how much you billed.” A revenue audit checks how and when you recognise revenue. Key focus: Performance Obligation Mapping ✔ Billing vs delivery ✔ Advances vs earned revenue ✔ Discounts & returns ✔ Bundled product + service splits ✔ Transfer of control

Internal audit isn’t just process checking. Its real value is uncovering accounting gaps. Common findings: 🔹 Stuck receivables 🔹 GRN–Invoice mismatches 🔹 Wrong inventory valuation 🔹 Idle CWIP 🔹 Bank & loan recon gaps 🔹 Missing interest accruals

🧾 In 2025, auditors and MCA systems go deeper than your P&L. They scan general ledger narrations for clarity and integrity. Vague or backdated entries = red flags. Clear narrations = strong governance. 💡 A clean ledger tells a clean story. #Audit #MCA #Compliance

🧾 Most treat inventory audit as stock counting. But under Section 148, it’s a compliance test of accuracy & integrity. Auditors now check 👇 1️⃣ Cut-off errors 2️⃣ ERP overrides 3️⃣ Obsolete stock 4️⃣ Third-party confirmations 💡 Inventory audits test your financial truth.