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Comparative study o f Code on Social Security, 2020 & Employee’s Compensation Act/Employees’ State Insurance Act/ Employees’ Provident Funds Act/Employment Exchanges Act/ Maternity Bene t Act/Payment of Gratuity Act/Cine-Workers Act/Building and Other Construction Workers Act/Unorganised Workers’ Social Security Act (hereinafter referred to as ‘the Repealed Acts’)
CODE ON SOCIAL SECURITY, 2020*
[36 OF 2020]
An Act to amend and consolidate the laws relating to social security with the goal to extend social security to all employees and workers either in the organised or unorganised or any other sectors and for matters connected therewith or incidental thereto.
CHAPTER I PRELIMINARY
Short title, extent, commencement and application. 1.
See see Notifications
S. 2 10 Provided Provided Definitions. 2. 1 2
21-11-2025
Explanation 1 -
Explanation 2 -
CODE ON SOCIAL SECURITY 2020 WITH CODE ON SOCIAL SECURITY (CENTRAL) (DRAFT) RULES
2025 – BARE ACT WITH COMPARATIVE STUDY
AUTHOR : Taxmann's Editorial Board
PUBLISHER : Taxmann
DATE OF PUBLICATION : January 2026
EDITION : 2026 Edition
ISBN NO : 9789375610380
NO. OF PAGES : 356
BINDING TYPE : Paperback
DESCRIPTION
Code on Social Security 2020 with Code on Social Security (Central) (Draft) Rules 2025 [Bare Act with Comparative Study] by Taxmann is a structured statutory compilation presenting India's consolidated social security framework as a fully implemented legal regime. The publication addresses the core transition challenge under the labour codes—understanding how rights, obligations, procedures, and enforcement mechanisms under the repealed enactments stand migrated, modified, or consolidated under the Code. This is achieved through a front-placed, section-wise comparative study, enabling readers to trace legislative continuity and change before engaging with the Bare Act. The book therefore functions as a working statute, transition guide, and legislative cross-reference tool, particularly relevant in the post-enforcement phase. This publication is designed for stakeholders who require legal certainty, compliance continuity, and transition clarity, including:
• Labour & Employment Law Practitioners
• Chartered Accountants, Company Secretaries & Cost Accountants
• HR Heads, Compliance Officers & Corporate Legal Departments
• Government Authorities, Inspectors & Enforcement Officers
• Policy Researchers, Academicians & Advanced Students of Labour Law
• Employers, Contractors, Aggregators & Platform-Based Enterprises
The Present Publication is the 2026 Edition, covering the amended and updated text of the Code on Social Security [Act No. 36 of 2020] and Draft Rules, with the following noteworthy features:
• [Comparative Study – Principal USP] Provision-wise comparison between the Code and repealed social security enactments, highlighting retained, modified, consolidated, and new provisions
• [Complete Enforced Text of the Code on Social Security 2020] Bare Act text reflecting full enforcement pursuant to notifications up to 21-11-2025
• [Code on Social Security (Central) (Draft) Rules 2025] Reproduced in full to outline the proposed operational and procedural framework
• [Clear Supersession & Repeal Mapping] Explicit linkage with statutes repealed under Section 164 of the Code
• [Transition-oriented Design] Facilitates migration from EPF, ESI, Gratuity, Maternity Benefit, Employees' Compensation, and allied laws to a unified Code regime
• [Enforcement & Compliance Focus] Coverage of inspection, recovery, adjudication, penalties, com pounding of offences, and pre-prosecution safeguards
