HR Manual should first speak out about the mission/ objectives of the company/organization. then it should spell out about the vision of the company which normally is time framed.Then it should deal with Recruitment policy,joining formalities,induction and training if any, scales of pay& allowances,TA,DA on tour,Transfer,Promotion, job Rotation,
Disciplinary matters,Suggestion schemes, Awards/rewards, welfare measures(statutory &non statutory), Grievance mechanism,Hours of work and weekly-off, Festival & national holidays,social security measures(PF,Gratuity,Pension etc)Resignation.In other words it should be a guide to the employee containing broad guidelines his duties, responsibilities,benefits etc