How to Handle Gratuity Liability for Employees Joining a Foreign Subsidiary After Labour Code Changes 2026
Managing gratuity liability for a foreign subsidiary has become more complex since India’s four Labour Codes took effect on 21 November 2025. Gratuity now sits under the Code on Social Security, 2020, and the rules have changed for fixed-term staff, wage definitions and transferred employees. This matters to foreign parent companies hiring in India, MNCs […]