Knowledge Centre
Discount Rate for Actuarial Valuations of Employee Benefits (March 2026)
The rate used to discount post-employment benefit obligations (both funded and unfunded) shall be determined by reference to market yields at the end of the reporting period on government bonds.
Analysis of Salary Growth Rate assumption adopted by NSE 50 Companies (FY24 and FY25)
Salary growth rate is one of the most important assumptions made while performing actuarial valuation of salary based employee benefit schemes, such as gratuity, earned leaves, pensions etc
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Advisory on implementation of new Labor Codes (as notified by Government of India
With effect from 21 November 2025, the New Labour Codes are expected to materially impact gratuity and leave benefit valuations. This advisory outlines the resulting actuarial treatment under Ind AS 19, including recognition of plan amendments and measurement considerations.
Discount Rate for Actuarial Valuations of Employee Benefits (December 2025)
The rate used to discount post-employment benefit obligations (both funded and unfunded) shall be determined by reference to market yields at the end of the reporting period on government bonds.
ICAI on Labour Codes Accounting
ICAI’s clarifications on past service cost, interim reporting, exceptional items and tax implications under the New Labour Codes.
Code on Social Security
Labour falls under the Concurrent List of the Constitution. Therefore, both Parliament and state legislatures can make laws regulating labour. Central Government stated that there are over 100 state and 40 central laws regulating...
Discount Rate for Actuarial Valuations of Employee Benefits (September 2025)
The rate used to discount post-employment benefit obligations (both funded and unfunded) shall be determined by reference to market yields at the end of the reporting period on government bonds.
Guidance Note 30 (GN30): Share-based Payments
This Guidance Note is for observance by the Members under Section 19(2)(i) of the Actuaries Act, 2006. There is no direct legislation, as such, that has an impact on this Guidance