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CONTENTS 0!'% Table showing sections of Code on Social Security, 2020
& corresponding provisions of repealed laws Table showing sections of Building and Other Construction Workers’ Welfare Cess Act, 1996 & corresponding provisions of Code on Social Security, 2020 Table showing sections of Cine-Workers Welfare Fund Act, 1981 & corresponding provisions of Code on Social Security, 2020 Table showing sections of Employee’s Compensation Act, 1923 & corresponding provisions of Code on Social Security, 2020 Table showing sections of Employees’ Provident Funds and Miscellaneous Provisions Act, 1952 & corresponding provisions of Code on Social Security, 2020 Table showing sections of Employees’ State Insurance Act, 1948 & corresponding provisions of Code on Social Security, 2020 Table showing sections of Employment Exchanges (Compulsory Notification of Vacancies) Act, 1959 & corresponding provisions of Code on Social Security, 2020 Table showing sections of Maternity Benefit Act, 1961 & corresponding provisions of Code on Social Security, 2020 Table showing sections of Payment of Gratuity Act, 1972 & corresponding provisions of Code on Social Security, 2020 Table showing sections of Unorganised Workers’ Social Security Act, 2008 & corresponding provisions of Code on Social Security, 2020 Comparative study of Code on Social Security, 2020 &
Employee’s Compensation Act/Employees’ State Insurance Act/Employees’ Provident Funds Act/Employment I-5
I-7
I-30
I-32
I-33
I-37
I-43
I-53
I-55
I-58
I-60
I-6
#/.4%.43
0!'%
Exchanges Act/Maternity Benefit 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and Other Construction Workers Act/Unorganised Workers’ Social Security Act (Hereinafter referred to as ‘the repealed Acts’)
I-62
$)6)3)/. /.% CODE ON SOCIAL SECURITY, 2020 !RRANGEMENT OF SECTIONS 4EXT OF #ODE ON 3OCIAL 3ECURITY 3UBJECT )NDEX 3TATEMENT OF OBJECTS AND REASONS .OTES ON CLAUSES
1.3 1.11 1.209 1.223 1.227
!PPENDIX 0ROVISIONS OF OTHER !CTS 2EFERRED TO IN #ODE
1.253
ON 3OCIAL 3ECURITY $)6)3)/. 47/ RULES !RRANGEMENT OF 2ULES 4EXT OF 3OCIAL 3ECURITY #ENTRAL
2ULES /THER "ENEFICIARIES AND -EMBERS OF THEIR &AMILIES -EDICAL &ACILITIES 3CHEME
2.3 2.11 2.161
$)6)3)/. 4(2%% NOTIFICATIONS AND CLARIFICATIONS
3.3 3.41
.OTIFICATIONS &!1S #OMPLIANCE (ANDBOOK FOR %MPLOYERS UNDER THE &OUR
,ABOUR #ODES #ENTRAL 'OVERNMENT 3PHERE
3.63
$)6)3)/. &/52 SCHEMES ISSUED UNDER CODE ON SOCIAL SECURITY 2020 %MPLOYEES 0ROVIDENT &UNDS 3CHEME %MPLOYEES $EPOSIT ,INKED )NSURANCE 3CHEME %MPLOYEES 0ENSION 3CHEME
4.7 4.81 4.97
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. "% IT ENACTED BY 0ARLIAMENT IN THE 3EVENTY lRST 9EAR OF THE 2EPUBLIC OF )NDIA AS FOLLOWS CHAPTER I PRELIMINARY Short title, extent, commencement and application. 1. 4HIS !CT MAY BE CALLED THE #ODE ON 3OCIAL 3ECURITY
)T EXTENDS TO THE WHOLE OF )NDIA )T SHALL COME INTO FORCE ON SUCH DATEo AS THE #ENTRAL 'OVERNMENT MAY BY NOTIlCATION IN THE /FlCIAL 'AZETTE APPOINT AND DIFFERENT DATES MAY BE APPOINTED FOR DIFFERENT PROVISIONS OF THIS #ODE AND ANY REFERENCE IN ANY SUCH PROVISION TO THE COMMENCEMENT OF THIS #ODE SHALL BE CONSTRUED AS A REFERENCE TO THE COMING INTO FORCE OF THAT PROVISION 4HE APPLICABILITY OF THE #HAPTERS SPECIlED IN COLUMNS 1 AND 2 OF THE &IRST 3CHEDULE SHALL WITHOUT PREJUDICE TO THE APPLICABILITY OF THE OTHER PROVISIONS OF THIS #ODE BE SUCH AS IS SPECIlED IN CORRESPONDING ENTRY IN COLUMN 3 OF THAT 3CHEDULE .OTWITHSTANDING ANYTHING CONTAINED IN SUB SECTION WHERE IT APPEARS TO THE #ENTRAL 0ROVIDENT &UND #OMMISSIONER WHETHER ON AN APPLICATION MADE TO HIM BY THE EMPLOYER OF AN ESTABLISHMENT OR OTHERWISE THAT THE EMPLOYER AND MAJORITY OF EMPLOYEES OF THAT ESTABLISHMENT HAVE AGREED THAT THE PROVISIONS OF #HAPTER ))) SHOULD BE MADE APPLICABLE TO THAT ESTABLISHMENT THE #ENTRAL 0ROVIDENT &UND #OMMISSIONER MAY BY NOTIlCATION APPLY THE PROVISIONS OF THE SAID #HAPTER TO THAT ESTABLISHMENT ON AND FROM THE DATE OF SUCH AGREEMENT OR FROM ANY SUBSEQUENT DATE SPECIlED IN THE AGREEMENT $ATED %NFORCED WITH EFFECT FROM 21-11-2025 oSee .OTIlCATION .O 3 / % DATED see Notifications
1.11
S. 1
#/$% /. 3/#)!, 3%#52)49
1.12
Provided THAT WHERE THE EMPLOYER OF AN ESTABLISHMENT TO WHICH THE PROVISIONS OF #HAPTER ))) APPLIED UNDER THIS SUB SECTION DESIRES TO COME OUT OF SUCH APPLICABILITY HE MAY MAKE AN APPLICATION TO THE #ENTRAL 0ROVIDENT &UND #OMMISSIONER AND THE #ENTRAL 0ROVIDENT &UND #OMMISSIONER SHALL IF SATISlED THAT THERE IS AN AGREEMENT BETWEEN THE EMPLOYER AND MAJORITY OF THE EMPLOYEES TO THIS EFFECT MAKE THE PROVISIONS OF THAT #HAPTER INAPPLICABLE TO SUCH ESTABLISHMENT IN SUCH MANNER AND SUBJECT TO SUCH CONDITIONS AS MAY BE PRESCRIBED BY THE #ENTRAL 'OVERNMENT 4HE #ENTRAL 'OVERNMENT MAY AFTER GIVING NOT LESS THAN TWO MONTHS NOTICE OF ITS INTENTION SO TO DO BY NOTIlCATION APPLY THE PROVISIONS OF THIS #ODE TO ANY ESTABLISHMENT EMPLOYING NOT LESS THAN SUCH NUMBER OF PERSONS AS MAY BE SPECIlED IN THE NOTIlCATION .OTWITHSTANDING ANYTHING CONTAINED IN SUB SECTION WHERE IT APPEARS TO THE $IRECTOR 'ENERAL OF THE #ORPORATION WHETHER ON AN APPLICATION MADE TO HIM BY THE EMPLOYER OF AN ESTABLISHMENT OR OTHERWISE THAT THE EMPLOYER AND MAJORITY OF EMPLOYEES OF THAT ESTABLISHMENT HAVE AGREED THAT THE PROVISIONS OF #HAPTER )6 SHOULD BE MADE APPLICABLE TO THAT ESTABLISHMENT THE $IRECTOR 'ENERAL OF THE #ORPORATION MAY BY NOTIlCATION APPLY THE PROVISIONS OF THE SAID #HAPTER TO THAT ESTABLISHMENT ON AND FROM THE DATE OF SUCH AGREEMENT OR FROM ANY SUBSEQUENT DATE SPECIlED IN THE AGREEMENT Provided THAT WHERE THE EMPLOYER OF AN ESTABLISHMENT TO WHICH THE PROVISIONS OF #HAPTER )6 APPLIED UNDER THIS SUB SECTION DESIRES TO COME OUT OF SUCH APPLICABILITY HE MAY MAKE AN APPLICATION TO THE $IRECTOR 'ENERAL OF THE #ORPORATION AND $IRECTOR 'ENERAL OF THE #ORPORATION SHALL IF SATISlED THAT THERE IS AN AGREEMENT BETWEEN THE EMPLOYER AND MAJORITY OF THE EMPLOYEES TO THIS EFFECT MAKE THE PROVISIONS OF THAT #HAPTER INAPPLICABLE TO SUCH ESTABLISHMENT IN SUCH MANNER AND SUBJECT TO SUCH CONDITIONS AS MAY BE PRESCRIBED BY THE #ENTRAL 'OVERNMENT .OTWITHSTANDING ANYTHING CONTAINED IN SUB SECTION AN ESTABLISHMENT TO WHICH ANY #HAPTER APPLIES AT THE lRST INSTANCE SHALL CONTINUE TO BE APPLIED THEREAFTER EVEN IF THE NUMBER OF EMPLOYEES THEREIN AT ANY SUBSEQUENT TIME FALLS BELOW THE THRESHOLD SPECIlED IN THE &IRST 3CHEDULE IN RESPECT OF THAT #HAPTER Corresponding Provision : 3ECTION OF %MPLOYEES #OMPENSATION !CT SECTION OF %MPLOYEES 3TATE )NSURANCE !CT SECTION OF %MPLOYEES 0ROVIDENT &UND AND -ISCELLANEOUS 0ROVISIONS !CT SECTION OF 0AYMENT OF 'RATUITY !CT SECTION OF 5NORGANISED 7ORKERS 3OCIAL 3ECURITY !CT SECTION OF %MPLOYMENT %XCHANGE #OMPULSORY .OTIlCATION OF 6ACANCIES !CT SECTION OF #INE 7ORKERS 7ELFARE &UND !CT SECTION OF "UILDING AND /THER #ONSTRUCTION 7ORKERS 7ELFARE #ESS !CT SECTIONS AND OF -ATERNITY "ENElT !CT
1.13
S. 1
#( ) 02%,)-).!29
COMMENTS SECTION NOTES Establishments to which CSS, 2020 applies 3UB SECTION OF 3ECTION OF THE #ODE PROVIDES THE APPLICABILITY OF THE #HAPTERS OF THE #ODE SPECIFIED IN COLUMNS AND OF Table below SHALL WITHOUT PREJUDICE TO THE APPLICABILITY OF THE OTHER PROVISIONS OF THIS #ODE BE SUCH AS IS SPECIFIED IN THE CORRESPONDING ENTRY IN COLUMN OF Table below Table Chapter No. of the Code
Chapter Heading
Applicability of the provisions of the Chapter
(1)
(2)
(3)
)))
%MPLOYEES 0ROV- %VERY ESTABLISHMENT IN WHICH TWENTY OR MORE EMPLOYEES ARE EMPLOYED ;See Para 1.6-1 below] IDENT &UND
)6
%MPLOYEES 3TATE %VERY ESTABLISHMENT IN WHICH TEN OR MORE PERSONS ARE )NSURANCE #ORPORATION ARE EMPLOYED OTHER THAN A SEASONAL FACTORY #HAPTER )6 SHALL ALSO APPLY TO AN ESTABLISHMENT THAT CARRIES ON SUCH HAZARDOUS OR LIFE THREATENING OCCUPATION AS NOTIFIED BY THE #ENTRAL 'OVERNMENT IN WHICH EVEN A SINGLE EMPLOYEE IS EMPLOYED !N EMPLOYER OF A PLANTATION MAY OPT FOR THE APPLICATION OF #HAPTER )6 IN RESPECT OF THE PLANTATION BY INTIMATING HIS WILLINGNESS TO THE CORPORATION IF THE BENEFITS AVAILABLE TO THE EMPLOYEES UNDER THAT #HAPTER ARE BETTER THAN WHAT THE EMPLOYER IS PROVIDING TO THEM 4HE CONTRIBUTION FROM THE EMPLOYERS AND EMPLOYEES OF AN ESTABLISHMENT SHALL BE PAYABLE UNDER SECTION ON AND FROM THE DATE ON WHICH ANY BENEFITS UNDER #HAPTER )6 RELATING TO THE %MPLOYEES 3TATE )NSURANCE #ORPORATION ARE PROVIDED BY THE #ORPORATION TO THE EMPLOYEES OF THE ESTABLISHMENT AND SUCH DATE SHALL BE NOTIFIED BY THE #ENTRAL 'OVERNMENT ;See Para 1.6-2 below]
6
'RATUITY
a
%VERY FACTORY MINE OILFIELD PLANTATION PORT AND RAILWAY COMPANY
b
%VERY SHOP OR ESTABLISHMENT IN WHICH TEN OR MORE EMPLOYEES ARE EMPLOYED OR WERE EMPLOYED ON ANY DAY OF THE PRECEDING TWELVE MONTHS AND
c
3UCH SHOPS OR ESTABLISHMENTS AS MAY BE NOTIFIED BY THE APPROPRIATE 'OVERNMENT FROM TIME TO TIME
S. 2
#/$% /. 3/#)!, 3%#52)49
Chapter No. of the Code
Chapter Heading
Applicability of the provisions of the Chapter
(1)
(2)
(3)
6)
-ATERNITY "ENEFIT
1.14
a
4O EVERY ESTABLISHMENT BEING A FACTORY MINE OR PLANTATION INCLUDING ANY SUCH ESTABLISHMENT BELONGING TO THE 'OVERNMENT
b
4O EVERY SHOP OR ESTABLISHMENT IN WHICH TEN OR MORE EMPLOYEES ARE EMPLOYED OR WERE EMPLOYED ON ANY DAY OF THE PRECEDING TWELVE MONTHS AND
c
3UCH OTHER SHOPS OR ESTABLISHMENTS NOTIFIED BY THE !PPROPRIATE 'OVERNMENT
6))
%MPLOYEE S #OM- 3UBJECT TO THE PROVISIONS OF THE 3ECOND 3CHEDULE IT APPENSATION PLIES TO THE EMPLOYERS AND EMPLOYEES TO WHOM #HAPTER )6 %MPLOYEES 3TATE )NSURANCE DOES NOT APPLY
6)))
3OCIAL 3ECURITY %VERY ESTABLISHMENT WHICH FALLS UNDER THE BUILDING AND AND #ESS IN RE- OTHER CONSTRUCTION WORK SPECT OF "UILDING AND /THER #ONSTRUCTION 7ORKERS
)8
3OCIAL 3ECURITY 5NORGANISED SECTOR UNORGANISED WORKERS GIG WORKER FOR 5NORGANISED PLATFORM WORKER 7ORKERS
8)))
%MPLOYMENT )N- #AREER CENTRES VACANCIES PERSONS SEEKING SERVICES OF FORMATION AND CAREER CENTRES AND EMPLOYERS -ONITORING
Definitions. 2. )N THIS #ODE UNLESS THE CONTEXT OTHERWISE REQUIRES
1 hAGENTv WHEN USED IN RELATION TO AN ESTABLISHMENT MEANS EVERY PERSON WHETHER APPOINTED AS SUCH OR NOT WHO ACTING OR PURPORTING TO ACT ON BEHALF OF THE OWNER TAKES PART IN THE MANAGEMENT CONTROL SUPERVISION OR DIRECTION OF SUCH ESTABLISHMENT OR PART THEREOF Corresponding Provision : 3ECTION f OF %MPLOYEES #OMPENSATION !CT SECTION 14A OF %MPLOYEES 3TATE )NSURANCE !CT
2 hAGGREGATORv MEANS A DIGITAL INTERMEDIARY OR A MARKET PLACE FOR A BUYER OR USER OF A SERVICE TO CONNECT WITH THE SELLER OR THE SERVICE PROVIDER 3 hAPPROPRIATE 'OVERNMENTv MEANS a IN RELATION TO AN ESTABLISHMENT CARRIED ON BY OR UNDER THE AUTHORITY OF THE #ENTRAL 'OVERNMENT OR CONCERNING ANY SUCH %NFORCED WITH EFFECT FROM 21-11-2025
1.15
#( ) 02%,)-).!29
S. 2
CONTROLLED INDUSTRY AS MAY BE SPECIFIED BY NOTIFICATION IN THIS BEHALF BY THE #ENTRAL 'OVERNMENT OR THE ESTABLISHMENT OF RAILWAYS INCLUDING METRO RAILWAYS MINES OIL FIELD MAJOR PORTS AIR TRANSPORT SERVICE TELECOMMUNICATION BANKING AND INSURANCE COMPANY OR A CORPORATION OR OTHER AUTHORITY ESTABLISHED BY A #ENTRAL !CT OR THE CENTRAL PUBLIC SECTOR UNDERTAKING OR SUBSIDIARY COMPANIES SET UP BY THE CENTRAL PUBLIC SECTOR UNDERTAKINGS SUBSIDIARY COMPANIES SET UP BY THE PRINCIPAL UNDERTAKINGS OR AUTONOMOUS BODIES OWNED OR CONTROLLED BY THE #ENTRAL 'OVERNMENT INCLUDING ESTABLISHMENT OF CONTRACTORS FOR THE PUR POSES OF SUCH ESTABLISHMENT CORPORATION OR OTHER AUTHORITY CENTRAL PUBLIC SECTOR UNDERTAKINGS SUBSIDIARY COMPANIES OR AUTONOMOUS BODIES OR ANY COMPANY IN WHICH NOT LESS THAN FIFTY ONE PER CENT OF THE PAID UP SHARE CAPITAL IS HELD BY THE #ENTRAL 'OVERNMENT AS THE CASE MAY BE OR IN RELATION TO AN ESTABLISHMENT HAVING DEPARTMENTS OR BRANCHES IN MORE THAN ONE 3TATE AS THE CASE MAY BE THE #ENTRAL 'OVERNMENT AND b IN RELATION TO ANY OTHER ESTABLISHMENT THE 3TATE 'OVERNMENT Explanation 1 &OR THE PURPOSES OF THIS CLAUSE THE EXPRESSION hMETRO RAILWAYv MEANS THE METRO RAILWAY AS DEFINED IN SUB CLAUSE i OF CLAUSE 1 OF SECTION OF THE -ETRO 2AILWAYS /PERATION AND -AINTENANCE !CT OF Explanation 2 &OR THE PURPOSES OF THIS CLAUSE THE #ENTRAL 'OVERNMENT SHALL CONTINUE TO BE THE APPROPRIATE 'OVERNMENT FOR THE CENTRAL PUBLIC SECTOR UNDERTAKINGS EVEN IF THE HOLDING OF THE #ENTRAL 'OVERNMENT REDUCES TO LESS THAN FIFTY PER CENT EQUITY IN THAT PUBLIC SECTOR UNDERTAKING AFTER THE COMMENCEMENT OF THIS #ODE Corresponding Provision : 3ECTION 1 OF %MPLOYEES 3TATE )NSURANCE !CT SECTION a OF %MPLOYEES 0ROVIDENT &UND AND -ISCELLANEOUS 0ROVISIONS !CT SECTION a OF 0AYMENT OF 'RATUITY !CT SECTION a OF -ATERNITY "ENEFIT !CT SECTION a OF %MPLOYMENT %XCHANGE #OMPULSORY .OTIFICATION OF 6ACANCIES !CT
4 hAUDIO VISUAL PRODUCTIONv MEANS AUDIO VISUAL PRODUCED WHOLLY OR PARTLY IN )NDIA AND INCLUDES i ANIMATION CARTOON DEPICTION AUDIO VISUAL ADVERTISEMENT ii DIGITAL PRODUCTION OR ANY OF THE ACTIVITIES IN RESPECT OF MAKING THEREOF AND iii FEATURES FILMS NON FEATURE FILMS TELEVISION WEB BASED SERIALS TALK SHOWS REALITY SHOWS AND SPORT SHOWS Corresponding Provision : 3ECTION a AND c OF #INE 7ORKERS 7ELFARE &UND !CT
See SECTION i OF -ETRO 2AILWAYS /PERATION AND -AINTENANCE !CT see Appendix
S. 2
#/$% /. 3/#)!, 3%#52)49
1.16
5 h!UTHORISED /FFICERv MEANS SUCH OFFICER OF THE #ENTRAL "OARD OR AS THE CASE MAY BE OF THE #ORPORATION NOTIFIED BY THE #ENTRAL 'OVERNMENT Corresponding Provision : 3ECTION aa OF %MPLOYEES 0ROVIDENT &UND AND -ISCELLANEOUS 0ROVISIONS !CT
6 hBUILDING OR OTHER CONSTRUCTION WORKv MEANS THE CONSTRUCTION ALTERATION REPAIRS MAINTENANCE OR DEMOLITION IN RELATION TO BUILDINGS STREETS ROADS RAILWAYS TRAMWAYS AIRFIELDS IRRIGATION DRAINAGE EMBANKMENT AND NAVIGATION WORKS FLOOD CONTROL WORKS INCLUDING STORM WATER DRAINAGE WORKS GENERATION TRANSMISSION AND DISTRIBUTION OF POWER WATER WORKS INCLUDING CHANNELS FOR DISTRIBUTION OF WATER OIL AND GAS INSTALLATIONS ELECTRIC LINES INTERNET TOWERS WIRELESS RADIO TELEVISION TELEPHONE TELEGRAPH AND OVERSEAS COMMUNICATIONS DAMS CANALS RESERVOIRS WATERCOURSES TUNNELS BRIDGES VIADUCTS AQUA DUCTS PIPELINES TOWERS COOLING TOWERS TRANSMISSION TOWERS AND SUCH OTHER WORK AS MAY BE SPECIFIED IN THIS BEHALF BY THE #ENTRAL 'OVERNMENT BY NOTIFICATION BUT DOES NOT INCLUDE ANY BUILDING OR OTHER CONSTRUCTION WORK WHICH IS RELATED TO ANY FACTORY OR MINE OR ANY BUILDING OR OTHER CONSTRUCTION WORK EMPLOYING LESS THAN TEN WORKERS IN THE PRECEDING TWELVE MONTHS OR WHERE SUCH WORK IS RELATED TO OWN RESIDENTIAL PURPOSES OF AN INDIVIDUAL OR GROUP OF INDIVIDUALS FOR THEIR OWN RESIDENCE AND THE TOTAL COST OF SUCH WORK DOES NOT EXCEED FIFTY LAKHS RUPEES OR SUCH HIGHER AMOUNT AND EMPLOYING MORE THAN SUCH NUMBER OF WORKERS AS MAY BE NOTIFIED BY THE APPROPRIATE 'OVERNMENT 7 hBUILDING WORKERv MEANS A PERSON WHO IS EMPLOYED TO DO ANY SKILLED SEMI SKILLED OR UNSKILLED MANUAL TECHNICAL OR CLERICAL WORK FOR HIRE OR REWARD WHETHER THE TERMS OF SUCH EMPLOYMENT ARE EXPRESS OR IMPLIED IN CONNECTION WITH ANY BUILDING OR OTHER CONSTRUCTION WORK BUT DOES NOT INCLUDE ANY SUCH PERSON WHO IS EMPLOYED MAINLY IN A MANAGERIAL OR SUPERVISORY OR ADMINISTRATIVE CAPACITY 8 h"UILDING 7ORKERS 7ELFARE "OARDv MEANS THE 3TATE "UILDING AND OTHER #ONSTRUCTION 7ORKERS 7ELFARE "OARD CONSTITUTED UNDER SUB SECTION OF SECTION Corresponding Provision : 3ECTION a OF "UILDING AND /THER #ONSTRUCTION 7ORKERS 7ELFARE #ESS !CT
9 hCAREER CENTREv MEANS ANY OFFICE INCLUDING EMPLOYMENT EXCHANGE PLACE OR PORTAL ESTABLISHED AND MAINTAINED IN THE MANNER PRESCRIBED BY THE #ENTRAL 'OVERNMENT FOR PROVIDING SUCH CAREER SERVICES INCLUDING REGISTRATION COLLECTION AND FURNISHING OF INFORMATION EITHER BY THE KEEPING OF REGISTERS OR OTHERWISE MANUALLY DIGITALLY VIRTUALLY OR THROUGH ANY OTHER MODE AS MAY BE PRESCRIBED BY THE #ENTRAL 'OVERNMENT WHICH MAY inter alia RELATE GENERALLY OR SPECIFICALLY TO i PERSONS WHO SEEK TO EMPLOY EMPLOYEES ii PERSONS WHO SEEK EMPLOYMENT
1.17
#( ) 02%,)-).!29
S. 2
iii OCCURRENCE OF VACANCIES AND iv PERSONS WHO SEEK VOCATIONAL GUIDANCE AND CAREER COUNSELLING OR GUIDANCE TO START SELF EMPLOYMENT Corresponding Provision : 3ECTION d OF %MPLOYMENT %XCHANGE #OMPULSORY .OTIFICATION OF 6ACANCIES !CT
10 h#ENTRAL "OARDv MEANS THE "OARD OF 4RUSTEES OF THE %MPLOYEES 0ROVIDENT &UND CONSTITUTED UNDER SECTION 11 h#ENTRAL 0ROVIDENT &UND #OMMISSIONERv MEANS THE #ENTRAL 0ROVIDENT &UND #OMMISSIONER OF THE #ENTRAL "OARD APPOINTED UNDER SUB SECTION OF SECTION 12 hCHILDv FOR THE PURPOSES OF #HAPTER 6) INCLUDES A STILLBORN CHILD Corresponding Provision : 3ECTION b OF -ATERNITY "ENEFIT !CT
13 h#OMMISSIONING MOTHERv MEANS A BIOLOGICAL MOTHER WHO USES HER EGG TO CREATE AN EMBRYO IMPLANTED IN ANY OTHER WOMAN Corresponding Provision : 3ECTION ba OF -ATERNITY "ENEFIT !CT
14 hCOMPANYv MEANS A COMPANY AS DEFINED IN CLAUSE 20 OF SECTION OF THE #OMPANIES !CT OF 15 hCOMPENSATIONv MEANS COMPENSATION AS PROVIDED UNDER #HAPTER 6)) Corresponding Provision : 3ECTION 1 c OF %MPLOYEES #OMPENSATION !CT
16 hCOMPETENT AUTHORITYv MEANS ANY AUTHORITY APPOINTED UNDER SECTION FOR THE PURPOSES OF #HAPTER 6 OR NOTIFIED FOR THE PURPOSES OF #HAPTER 6) OR APPOINTED UNDER SECTION FOR THE PURPOSES OF #HAPTER 6)) AS THE CASE MAY BE AS COMPETENT AUTHORITY BY THE APPROPRIATE 'OVERNMENT OR THE 3TATE 'OVERNMENT AS THE CASE MAY BE Corresponding Provision : 3ECTION d OF 0AYMENT OF 'RATUITY !CT
17 hCOMPLETED YEAR OF SERVICEv MEANS CONTINUOUS SERVICE FOR TWELVE MONTHS Corresponding Provision : 3ECTION b OF 0AYMENT OF 'RATUITY !CT
18 hCONFINEMENTv MEANS LABOUR RESULTING IN THE ISSUE OF A LIVING CHILD OR LABOUR AFTER TWENTY SIX WEEKS OF PREGNANCY RESULTING IN THE ISSUE OF A CHILD WHETHER ALIVE OR DEAD Corresponding Provision : 3ECTION 3 OF %MPLOYEES 3TATE )NSURANCE !CT
19 hCONTRACT LABOURv MEANS A WORKER WHO SHALL BE DEEMED TO BE EMPLOYED IN OR IN CONNECTION WITH THE WORK OF AN ESTABLISHMENT WHEN HE IS HIRED IN OR IN CONNECTION WITH SUCH WORK BY OR THROUGH A CONTRACTOR WITH OR WITHOUT THE KNOWLEDGE OF THE PRINCIPAL EMPLOYER AND INCLUDES INTER 3TATE MIGRANT WORKER BUT DOES NOT INCLUDE AN EMPLOYEE OTHER THAN PART TIME EMPLOYEE WHO IS REGULARLY EMPLOYED BY THE CONTRACTOR FOR ANY ACTIVITY OF HIS ESTABLISHMENT AND HIS EMPLOYMENT IS GOVERNED BY MUTUALLY ACCEPTED STANDARDS OF THE CONDITIONS OF EMPLOYMENT INCLUDING ENGAGEMENT ON See SECTION OF #OMPANIES !CT see Appendix
S. 2
#/$% /. 3/#)!, 3%#52)49
1.18
PERMANENT BASIS AND GETS PERIODICAL INCREMENT IN THE PAY SOCIAL SECURITY COVERAGE AND OTHER WELFARE BENEFITS IN ACCORDANCE WITH THE LAW FOR THE TIME BEING IN FORCE IN SUCH EMPLOYMENT 20 hCONTRACTORv IN RELATION TO AN ESTABLISHMENT MEANS A PERSON WHO i UNDERTAKES TO PRODUCE A GIVEN RESULT FOR THE ESTABLISHMENT OTHER THAN A MERE SUPPLY OF GOODS OR ARTICLES OF MANUFACTURE TO SUCH ESTABLISHMENT THROUGH CONTRACT LABOUR OR ii SUPPLIES CONTRACT LABOUR FOR ANY WORK OF THE ESTABLISHMENT AS MERE HUMAN RESOURCE AND INCLUDES A SUB CONTRACTOR 21 hCONTRIBUTIONv MEANS THE SUM OF MONEY PAYABLE BY THE EMPLOYER UNDER THIS #ODE TO THE #ENTRAL "OARD AND TO THE #ORPORATION AS THE CASE MAY BE AND INCLUDES ANY AMOUNT PAYABLE BY OR ON BEHALF OF THE EMPLOYEE IN ACCORDANCE WITH THE PROVISIONS OF THIS #ODE Corresponding Provision : 3ECTION c OF %MPLOYEES 0ROVIDENT &UND AND -ISCELLANEOUS 0ROVISIONS !CT SECTION 4 OF %MPLOYEES 3TATE )NSURANCE !CT
22 h#ORPORATIONv MEANS THE %MPLOYEES 3TATE )NSURANCE #ORPORATION CONSTITUTED UNDER SECTION Corresponding Provision : 3ECTION 6 OF %MPLOYEES 3TATE )NSURANCE !CT
23 hDELIVERYv MEANS THE BIRTH OF A CHILD Corresponding Provision : 3ECTION c OF -ATERNITY "ENEFIT !CT
24 hDEPENDANTv MEANS ANY OF THE FOLLOWING RELATIVES OF DECEASED EMPLOYEE NAMELY a A WIDOW A MINOR LEGITIMATE OR ADOPTED SON AN UNMARRIED LEGITIMATE OR ADOPTED DAUGHTER OR A WIDOWED MOTHER Provided THAT FOR THE PURPOSES OF #HAPTER )6 A LEGITIMATE ADOPTED SON WHO HAS NOT ATTAINED THE AGE OF TWENTY FIVE YEARS SHALL BE DEPENDANT OF THE DECEASED EMPLOYEE b IF WHOLLY DEPENDANT ON THE EARNINGS OF THE EMPLOYEE AT THE TIME OF HIS DEATH A LEGITIMATE OR ADOPTED SON OR A DAUGHTER WHO HAS ATTAINED THE AGE OF EIGHTEEN YEARS AND WHO IS INFIRM EXCEPT FOR THE PURPOSES OF #HAPTER )6 WHEREIN THE WORD hEIGHTEENv OCCURRING IN THIS SUB CLAUSE SHALL BE DEEMED TO HAVE BEEN SUBSTITUTED BY THE WORD hTWENTY FIVEv c IF WHOLLY OR IN PART DEPENDENT ON THE EARNINGS OF THE EMPLOYEE AT THE TIME OF HIS DEATH i A WIDOWER ii A PARENT OTHER THAN A WIDOWED MOTHER
1.19
#( ) 02%,)-).!29
S. 2
iii A MINOR ILLEGITIMATE SON AN UNMARRIED ILLEGITIMATE DAUGHTER OR A DAUGHTER LEGITIMATE OR ILLEGITIMATE OR ADOPTED IF MARRIED AND A MINOR OR IF WIDOWED AND A MINOR iv A MINOR BROTHER OR AN UNMARRIED SISTER OR A WIDOWED SISTER IF A MINOR v A WIDOWED DAUGHTER IN LAW vi A MINOR CHILD OF A PRE DECEASED SON vii A MINOR CHILD OF A PRE DECEASED DAUGHTER WHERE NO PARENT OF THE CHILD IS ALIVE OR viii A GRANDPARENT IF NO PARENT OF THE EMPLOYEE IS ALIVE Explanation &OR THE PURPOSES OF SUB CLAUSE b AND ITEMS vi AND vii OF SUB CLAUSE c REFERENCES TO A SON DAUGHTER OR CHILD INCLUDE AN ADOPTED SON DAUGHTER OR CHILD RESPECTIVELY Corresponding Provision : 3ECTION 1 d OF %MPLOYEES #OMPENSATION !CT SECTION A OF %MPLOYEES 3TATE )NSURANCE !CT
25 hDOCK WORKv MEANS ANY WORK IN OR WITHIN THE VICINITY OF ANY PORT IN CONNECTION WITH OR REQUIRED FOR OR INCIDENTAL TO THE LOADING UNLOADING MOVEMENT OR STORAGE OF CARGOES INTO OR FROM SHIP OR OTHER VESSEL PORT DOCK STORAGE PLACE OR LANDING PLACE AND INCLUDES i WORK IN CONNECTION WITH THE PREPARATION OF SHIPS OR OTHER VESSELS FOR RECEIPT OR DISCHARGE OF CARGOES OR LEAVING PORT ii ALL REPAIRING AND MAINTENANCE PROCESSES CONNECTED WITH ANY HOLD TANK STRUCTURE OR LIFTING MACHINERY OR ANY OTHER STORAGE AREA ON BOARD THE SHIP OR IN THE DOCKS AND iii CHIPPING PAINTING OR CLEANING OF ANY HOLD TANK STRUCTURE OR LIFTING MACHINERY OR ANY OTHER STORAGE AREA IN BOARD THE SHIP OR IN THE DOCKS 26 hEMPLOYEEv MEANS ANY PERSON OTHER THAN AN APPRENTICE ENGAGED UNDER THE !PPRENTICES !CT OF EMPLOYED ON WAGES BY AN ESTABLISHMENT EITHER DIRECTLY OR THROUGH A CONTRACTOR TO DO ANY SKILLED SEMI SKILLED OR UNSKILLED MANUAL OPERATIONAL SUPERVISORY MANAGERIAL ADMINISTRATIVE TECHNICAL CLERICAL OR ANY OTHER WORK WHETHER THE TERMS OF EMPLOYMENT BE EXPRESS OR IMPLIED AND ALSO INCLUDES A PERSON DECLARED TO BE AN EMPLOYEE BY THE APPROPRIATE 'OVERNMENT BUT DOES NOT INCLUDE ANY MEMBER OF THE !RMED &ORCES OF THE 5NION Provided THAT FOR THE PURPOSES OF #HAPTER ))) EXCEPT IN CASE OF THE %MPLOYEES 0ROVIDENT &UND 3CHEME AND #HAPTER )6 THE TERM hEMPLOYEEv SHALL MEAN SUCH EMPLOYEE DRAWING WAGES LESS THAN OR EQUAL TO THE WAGE CEILING NOTIFIED BY THE #ENTRAL 'OVERNMENT AND INCLUDES SUCH OTHER PERSONS OR CLASS OF PERSONS AS THE #ENTRAL 'OVERNMENT MAY BY NOTIFICATION SPECIFY TO BE EMPLOYEE FOR THE PURPOSES OF THOSE #HAPTERS
S. 2
#/$% /. 3/#)!, 3%#52)49
1.20
Provided further THAT FOR THE PURPOSES OF COUNTING OF EMPLOYEES FOR THE COVERAGE OF AN ESTABLISHMENT UNDER #HAPTER ))) AND #HAPTER )6 AS THE CASE MAY BE THE EMPLOYEES WHOSE WAGES ARE MORE THAN THE WAGE CEILING SO NOTIFIED BY THE #ENTRAL 'OVERNMENT SHALL ALSO BE TAKEN INTO ACCOUNT Provided also THAT FOR THE PURPOSES OF #HAPTER 6)) THE TERM hEMPLOYEEv SHALL MEAN ONLY SUCH PERSONS AS SPECIFIED IN THE 3ECOND 3CHEDULE AND SUCH OTHER PERSONS OR CLASS OF PERSONS AS THE #ENTRAL 'OVERNMENT OR AS THE CASE MAY BE THE 3TATE 'OVERNMENT MAY ADD TO THE SAID 3CHEDULE BY NOTIFICATION FOR THE PURPOSES OF THAT 'OVERNMENT Corresponding Provision : 3ECTION b OF #INE 7ORKERS 7ELFARE &UND !CT SECTION e OF 0AYMENT OF 'RATUITY !CT SECTION 1 dd OF %MPLOYEES #OMPENSATION !CT SECTION 9 OF %MPLOYEES 3TATE )NSURANCE !CT SECTION f OF %MPLOYEES 0ROVIDENT &UND AND -ISCELLANEOUS 0ROVISIONS !CT SECTION b OF %MPLOYMENT %XCHANGES #OMPULSORY .OTIFICATION OF 6ACANCIES !CT
27 hEMPLOYERv MEANS A PERSON WHO EMPLOYS WHETHER DIRECTLY OR THROUGH ANY PERSON OR ON HIS BEHALF OR ON BEHALF OF ANY PERSON ONE OR MORE EMPLOYEES IN HIS ESTABLISHMENT AND WHERE THE ESTABLISHMENT IS CARRIED ON BY ANY DEPARTMENT OF THE #ENTRAL 'OVERNMENT OR THE 3TATE 'OVERNMENT THE AUTHORITY SPECIFIED BY THE HEAD OF SUCH DEPARTMENT IN THIS BEHALF OR WHERE NO AUTHORITY IS SO SPECIFIED THE HEAD OF THE DEPARTMENT AND IN RELATION TO AN ESTABLISHMENT CARRIED ON BY A LOCAL AUTHORITY THE CHIEF EXECUTIVE OF THAT AUTHORITY AND INCLUDES a IN RELATION TO AN ESTABLISHMENT WHICH IS A FACTORY THE OCCUPIER OF THE FACTORY b IN RELATION TO MINE THE OWNER OF THE MINE OR AGENT OR MANAGER HAVING REQUISITE QUALIFICATION UNDER THE LAW FOR THE TIME BEING IN FORCE AND APPOINTED BY THE OWNER OR AGENT OF THE MINE AS SUCH c IN RELATION TO ANY OTHER ESTABLISHMENT THE PERSON WHO OR THE AUTHORITY WHICH HAS ULTIMATE CONTROL OVER THE AFFAIRS OF THE ESTABLISHMENT AND WHERE THE SAID AFFAIRS ARE ENTRUSTED TO A MANAGER OR MANAGING DIRECTOR SUCH MANAGER OR MANAGING DIRECTOR d CONTRACTOR AND e LEGAL REPRESENTATIVE OF A DECEASED EMPLOYER Corresponding Provision : 3ECTION f OF 0AYMENT OF 'RATUITY !CT SECTION 1 e OF %MPLOYEES #OMPENSATION !CT SECTION e OF %MPLOYEES 0ROVIDENT &UND AND -ISCELLANEOUS 0ROVISIONS !CT SECTION d OF -ATERNITY "ENEFIT !CT SECTION c OF %MPLOYMENT %XCHANGES #OMPULSORY .OTIFICATION OF 6ACANCIES !CT SECTION a OF 5NORGANISED 7ORKERS 3OCIAL 3ECURITY !CT
28 hEMPLOYMENT INJURYv MEANS A PERSONAL INJURY TO AN EMPLOYEE CAUSED BY ACCIDENT OR AN OCCUPATIONAL DISEASE AS THE CASE MAY BE ARISING OUT OF AND IN THE COURSE OF HIS EMPLOYMENT
Code on Social Security 2020 with Social
Security (Central) Rules 2026 and Employees’ Provident Funds Scheme 2026, Employees’ Deposit-Linked Insurance Scheme 2026, Employees’ Pension Scheme 2026 – Bare Act with Section Notes AUTHOR : PUBLISHER : DATE OF PUBLICATION : EDITION : ISBN NO : No. of Pages : BINDING TYPE :
Taxmann’s Editorial Board Taxmann August 2026 July 2026 Edition 9789375614807 786 Paperback
Rs. 475 DESCRIPTION Code on Social Security 2020 with Social Security (Central) Rules 2026 and the Employees’ Provident Funds, Deposit-Linked Insurance and Pension Schemes 2026 [Bare Act with Section Notes] by Taxmann is a single-volume working edition of India’s social security law, assembled for the transition year. The statutory text is freely available; what this book supplies is the apparatus that makes it usable—Section Notes identifying the corresponding section of the repealed Act, a frontplaced Comparative Study, and two-way cross-reference tables running in both directions between the Code and all nine subsumed enactments. Advising during the transition takes five things at once: the new provision, the repealed provision it descends from, confirmation that it is actually in force, the rule or scheme framed under it, and the notification fixing the rate. They sit in five different places—the Code, nine repealed Acts, a Gazette commencement notification, four sets of subordinate legislation, and thirty-five S.O.s and G.S.R.s. This volume puts all five on one desk, in one page-numbering system. The three principal EPFO Schemes—notified on 29th June 2026—appear in a new Division Four: the Employees’ Provident Funds Scheme 2026, the Employees’ Deposit-Linked Insurance Scheme 2026, and the Employees’ Pension Scheme 2026, each reproduced in full with its paragraphs, tables, and forms. The contribution-rate notifications of 1st July 2026 are carried in Division Three. The law stated in this book is updated as on 1st July 2026. This publication is written for those who have to apply the Code rather than study it: • Labour & Employment Law Practitioners • Corporate HR Heads, Payroll Heads, IR Managers, and Compliance Officers • Employers, Industrial Establishments, and Aggregators • Trustees and Administrators of Exempted Establishments • EPFO and ESIC Officers, Inspector-cum-Facilitators, and Adjudicatory Authorities • BOCW Welfare Board Officials, Cess Collection Officers, and Contractors • Trade Unions, Worker Representatives, and Gig and Platform Workers • Chartered Accountants, Company Secretaries, and Cost Accountants • Law Students, Academicians, and Policy Researchers The Present Publication is the July 2026 Edition, covering the amended and updated text of the Code on Social Security [Act No. 36 of 2020] and Rules and Schemes, with the following noteworthy features: • [Section Notes – The Core Editorial Feature] A corresponding-provision note printed beneath the provisions throughout—224 in all—naming the section of the repealed Act from which each derives. It converts a bare statute into a bridge between two regimes, placing a decades-old authority against the Code provision that now carries it, without a separate concordance • [The Definitions Mapped, and the Gaps Marked] All 91 definitions are individually annotated: 68 carry a corresponding-provision note; 23 do not, because nothing in the repealed Acts corresponds to them. Aggregator, gig worker, platform worker, fixed-term employment and wage ceiling are visibly flagged as ground where no legacy precedent exists. Few bare Acts tell you where the case law runs out • [Enforcement Footnote on Every Section] Each section records the precise date it came into force and the notification that did it. With provisions commenced across 2021, 2023 and 2025, and a corrigendum amending the main commencement notification, this removes the commonest source of error in advising on the Code • [Two-Way Statutory Cross-Reference Tables] Ten tables: a master table from Code section to the nine repealed laws, and nine reverse tables running the other way. Provisions not carried forward are marked as omitted, so a search that ends in silence is answered rather than left open • [Front-Placed Comparative Study] Some forty pages of original editorial analysis, set before the statutory text, comparing the Code against the nine repealed Acts subject by subject—what was retained, recast, added, and consciously dropped • [Relevant Case Laws] Twelve Supreme Court authorities digested under the gratuity provision, arranged under three heads—Retirement benefits; Gratuity and pension is right, not bounty; and Payment of Gratuity Act (now Chapter V of the Social Security Code) has overriding effect • [New in this Edition—Division Four | The Three EPFO Schemes] The Employees’ Provident Funds Scheme 2026, the Employees’ Deposit-Linked Insurance Scheme 2026, and the Employees’ Pension Scheme 2026—each in full, with its notification particulars and the scheme it supersedes stated at the head • [The Complete Subordinate Legislation, in One Place] The Social Security (Central) Rules 2026 in full, with the Other Beneficiaries and Members of their Families Medical Facilities Scheme 2026. The Rules alone supersede twelve earlier sets of subordinate legislation—consolidating them removes any need to work from superseded rule books • [Thirty-Five Notifications, in Sequence] The enforcement history in order—commencement and its corrigendum, ESI area notifications, designation of Authorised and Recovery Officers, competent, appellate and compounding authorities, and the contribution, cess, interest and threshold rates in force. Reproduced as notified, so a rate can be cited to its S.O. • [Seven Schedules] First (chapter-wise applicability), Second (persons deemed employees), Third (occupational diseases), Fourth (Part I—permanent total disablement; Part II—permanent partial), Fifth (matters for the Schemes), Sixth (lump-sum compensation factors), and Seventh (Classification of Aggregators— the nine-category table determining who owes the aggregator contribution) • [Official FAQs and the Ministry’s Compliance Handbook] Seven sets of Government FAQs across all four Labour Codes—including 26 on the Social Security Rules under eight subject heads—and the Ministry’s Compliance Handbook for Employers under the Four Labour Codes (Central Government Sphere) in seven chapters. Official material, gathered rather than paraphrased • [Research Tools] A comprehensive Subject Index; the Statement of Objects and Reasons; section-wise Notes on Clauses; and an Appendix reproducing provisions of some twenty other Acts referred to in the Code—the Factories Act 1948, Companies Act 2013, Mines Act 1952, Income-tax Act 1961 and Working Journalists Act 1955 among them—so a borrowed definition can be checked without leaving the volume • [Authoritative Bare Act Presentation] Taxmann’s Bare Act editorial standard throughout: authenticated statutory text supported by Section Notes, corresponding-provision references and comparative context, without interpretational dilution. Each Division carries its own page-numbering series, so citations are unambiguous
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