India: Retirement, Superannuation & Pensions

This comprehensive update examines significant regulatory reforms and landmark judicial decisions reshaping India's employment law landscape in early 2026. From Delhi's expanded working hour thresholds and Karnataka's gig worker welfare framework to Supreme Court rulings on maternity benefits and the constitutional definition of 'industry', these developments signal a transformative period for workplace rights, gender equity, and labour relations across public and private sectors.

While the narrative around the labour codes has largely focused on industrial relations, employment flexibility, and worker protection, their implications on taxation and payroll structuring are equally far-reaching.

EPFO has rolled out a set of digital, policy, and compliance reforms reinforcing its commitment to ease of living, doing business, and digital empowerment.