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© Taxmann Price : ` 1175 Law stated in this book is as amended upto 1st July, 2026 Published by : Taxmann Publications (P.) Ltd. Sales & Marketing : 59/32, New Rohtak Road, New Delhi-110 005 India Phone : +91-11-45562222 Website : www.taxmann.com E-mail : sales@taxmann.com Regd. Office : 21/35, West Punjabi Bagh, New Delhi-110 026 India Printed at : Tan Prints (India) Pvt. Ltd. 44 Km. Mile Stone, National Highway, Rohtak Road Village Rohad, Distt. Jhajjar (Haryana) India E-mail : sales@tanprints.com Disclaimer Every effort has been made to avoid errors or omissions in this publication. In spite of this, errors may creep in. Any mistake, error or discrepancy noted may be brought to our notice which shall be taken care of in the next edition. It is notified that neither the publisher nor the author or seller will be responsible for any damage or loss of action to any one, of any kind, in any manner, therefrom. It is suggested that to avoid any doubt the reader should cross-check all the facts, law and contents of the publication with original Government publication or notifications. No part of this book may be reproduced or copied in any form or by any means [graphic, electronic or mechanical, including photocopying, recording, taping, or information retrieval systems] or reproduced on any disc, tape, perforated media or other information storage device, etc., without the written permission of the publishers. Breach of this condition is liable for legal action. For binding mistake, misprints or for missing pages, etc., the publisher’s liability is limited to replacement within seven days of purchase by similar edition. All expenses in this connection are to be borne by the purchaser. All disputes are subject to Delhi jurisdiction only.

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& corresponding provisions of repealed laws Table showing sections of Building and Other Construction Workers’ Welfare Cess Act, 1996 & corresponding provisions of Code on Social Security, 2020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

S T N E T N O C

E G A P

E N O N O I S I V I D

CODE ON SOCIAL SECURITY, 2020

O W T N O I S I V I D

RULES

E E R H T N O I S I V I D

NOTIFICATIONS AND CLARIFICATIONS

R U O F N O I S I V I D

SCHEMES ISSUED UNDER CODE ON SOCIAL SECURITY 2020

6 2 0 2 , e m 6 e 2 h 0 c 2 S , e e c m n e a 6 2 h r 0 c u 2 s S n , s I e d d m n e e u k h F n c i t L S n n e i t d s o i i o s v o p n r e e P D P ’ s ’ s ’ s e e e e e e y y y o l o l o l p p p m m m E E E

3.67

r u o F e h t r e ) de r ne uh sp r S e t yn oe l p m mn r Ee rv oo f G ka l or ot bn de nC a( s He s d e n co o i n C t ar a i l c u i s po f i Q mb t o A oa N F CL

4.7 4.81 4.97

3.3 3.45

2.161

s e i l i m 6 a 2 F r 0 i 2 e , h s t e f l u o R s r ) 6 e l b a 2 r 0 m2 t n e e, C Me ( dm e s y nh t e ac i l r u s S u R c es i e r e f S i a o t i i l c l t a i i n f c i e e c a m o nF l e S ea g f Bc ri n o e t hd a x r r e te A T OM u

1.253

e d o C n i o t d e r r e f e R 0 2 s 0 t 2 c s A , n y o t r s i e r a h u e t r c o d s e f0 n n S o 2 l a o a 0 s i i s t 2 n c t c o , c e o y i e S s s t j i s v i f n b r e o u o s o x o u rc t e e f a P n e e d d o l :S m o n t c l n x I a n i e e C t i o d c g f c no n o e m s e e e a t j t b pS t x r a o pn r e u t N Ao A T S S u

2.3 2.11 u

1.3 1.11 1.209 1.223 1.227 u

I-6

I-62 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’)

CODE ON SOCIAL SECURITY, 2020* [36 OF 2020]

a i d n I f o c i l b u p e R e h t f o r a e Y t s r fi y t n e v e S e h t n i t n e m a i l r a P y b d e— t : c s aw no el l to i f Es Ba 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

ler tso f sa ydne odn ot s n t ho beoh n r r t t t i o o i s e t t ) a ,n s i i F r fn n y dr s s iio o a ( v e ao i i e t e eaev Csm hvn mpoe y m p o o n t prc o e reo rm p p ta f l n n e ph pu ir ao n p o s eehe ti )rl metig i t o v , e h mbcr e a t u c e ( oa . h cetnr 0 r nysf h a t e d e i t n e e 2 rm l pc yr a h noi p e h 0 n eu t hmh a e a v y pt 2 sa wa t h s )ht r oe , s stf , t y Gtna ) adi o n n ( h y a l t i e 4 f l t i a e b s l d e ( o e d p r e , a n a t tc : r e e u nns pa r t t n g myg o t u c n a s n o n t ee n i r e riae,de uii l t w r t d n e e i r S l e e c e t s m r b n e o h o Cf he va f et l n f i t e cao s a a t h i o e h e c e e i p a t d h n mr r t c i c h b h s l co i o t dye g o t o fi e p u dp r ra rntt S snn swo b e r , eeife a a a a r ne fi n o tmlodh i l †; l i t c e o d a c e n dnn bnnt nh t ehn i e eoehayan s t c a o a s p i b i i d ml ns i ni p s o l , o . dp i e e d s . o d hbp y a ste i C a haddn r sapate t e m t o i fi n fi e amni l e i c,ooi s ci t b o e i e m c h d ueCCs c n t p i , e s d a c t tssv e r me I td ot e a g p s d f neiio aup h h z h j h s r nCehans e o oa t t Ces m d l i t o p i s r e e l n l f e G i h f i n e p a t t b l cl o afes t o a o h s u a c o s r a y a t t a d t u nFfsbis e h oisth f t atoedme oh b w fcnnt o o fi e r f n e l o m i f gne te o y e t u yhc y m s e t u a y o n t i a h nOi o o u d i s i h i o w l C i evee l h q m t e c d i t l p v sdo hocr b o e p ,e t t s mtrno al lb. no m p e I n a t e m r c b I s ont uru mf ca,l tP eI A d i i e e s h u o l c e n f Ft l n h d s r s p t d s n l e m o a e t tp or e i n peoe i li e a hy r y t h n oi t t lCh wn t te cg au T x tpean ha f h c t y i e ds ) e scf ien iS oe radCa b h i h i fi o 1 C e t t d h h v m N T t C I i I j ( d m t h t oi t ma a ei r o )h ) 3 )o )c o 4 fra fh ooc r 5 2 thmoPsf ( ( (nft (Sot 1

Short title, extent, commencement and application.

1.11

. )

21-11-2025

( 5 2 0 2 1 1 . 1 2 d e t a d , ) E ( m 9 1 o 3 r 5 f . t O c e S . f f . e o h . t N i 0 n 2 w o 0 i t 2 d a e c c 9 r fi 8 i o t 2 f o d n e E N t a . D 1 † *

see Notifications

See

Provided

Corresponding Provision :

0 2 0 2 , Y T I R U C E S L A I C O S N O E D O C

tds. 1dned/ shees,e ettfeoe eoe oodsret t r i i l n g 6 n on t t n9 ctb h htb hun, el chrh n nnohn e nni i t e e e i a a u t t t t o o toel t t s u e a t t e e e l y 9 l c y o a f i i c h d r p l fb m p o s i a drs da s hF1 de efm ft a omy t a e o a heih i i o p e n s c r o c n e o , t h t f eaev v am m t hb i cmvs xrc amh e ’ y u o e a y s o s C / a s m p i o o c s s s D l d i E C t o i r r F f h o i A s n 2 i s e l h e / ri r r a p t h l l l e g c t s l P t r 7 b a t a e 3 t e e o p p r e n t t b a p t s i wo b u 9nW a 2n dya abn s e n h s op hia lnops i s e e t 1 j o e 9 o t e m h e e o i r t n t e i t n i o h s h 1 t t m C s h t l , d otaoaan s c v r i fi e u , e t o e o f e r t a n s i e m s t t t m t ye eq c f ,v oc i e r s o i Gspes u e t s c n n i e t e h o o t m A r r u m r k o n e c i h t i r e o s l rd ti r eide e l a h a c se rf ryp a hp ns ai t AP ors ecp ns i t wn Cmnt hmpf p l bc n tmoe o c u h w e , t ee p t t i t e o f ) ’u f se ue ns n hho EWW emapo aa w ti i o 4 , h mdh c p n d r a o o t e , s s o ) s e t i o : ob he ( t el s t t e i t ai t 4 hc ’ eafes n l o hnt n t r y C t c l o a r v r h e y y a f ( y a n y e i h n t a e b C oo si r i s , s l e ob a oG1Ce de t r t hol i ol n e lnr n do c p D e a l a l r t l u t g t n a i k s s n n f s e f b m t r o y m n p b n c p e t p i a m r s o s i s o hti ppo i t a c o1 ah eni aenu h o t wae e es e sae mmti cs o eu o e s r m e t e t c r h l t oFmt e E W , l r n i a n t i s s t c e h o o n i e t e v e l n t d r t i u h f e e ebt j t t p t f C s o c o e heaanmg s a n o e h o b s s d h a c o m i uan h o p r t n i r n n o n i a h t / y o t h c ’ e b c u e l t t i e e et y8 c nsl sj s omao ah i otp 1a glu h e st u ot are bi et dn nb i asp nt n nps c e P0sc shrnocfh at st i i 0 u i d p n t o r i w n / t c i y fi o e d t o n S 2 r s o r d o a i fhpveiu n s n f 9 v o t e i i i e ,tmei ,5 o i tnn e t ne i s otaoess l t n t a a l i C s t , . n d t t e p g a n d c i a n o s 9 r rwv b 1 c . n d o h s e r y me1A1o6 renPtont rot r eoehan d nbcerpc s i i s n e a i a h n o 9 C , t n i edaleran ei u c l fi F E / e m s t n i y y t l l 1 i a c yneabp e tts 8ot i r, a l y o fi f s p f b p ohh i h o b e i e r f C a e 4 c A p t t i p t t oukrt rm fae e r l a o a t c e o s s o l t m h h 9 c h c c n n l a r u , p u ) p t t i i l , fi t e n t 1 t t p A s y e l p e dannhnn y s s c a o e h a a i s O m e o orbe aep y ei t nr emeetnr a t t ct n 1,/ h f mi e m m t C a o o a a n s c o S e fi c e e i o e n t 2 d a o c m v t t t m r el e n l g h y e C d k n 5 o n n l p f s a A e d g g s r e p n i aa t 9a aee mo ne ,st eeeo t e e i i h c e c d i 1 ep hrahG tyn. neehan i c e la m c k n n i t i l fi g b a s B h e e b c hamtgmcl e o y , p i o hhn mobd enaGtn n j V t t S i n r n m tI da,ua a S u c y i c ,oi ttaf t b p y e o e t I o m m t a t d f t o y e t l r e f e o n s a A ’ f i n a u i n u r n c l b a o s t s eIha i e n s u r ae s e hd c nt ndpc noos re a np n r u i s t r r re e y n s ,r . a o e m s w d e l f i e v t u e nk e re fi g e roe e y sf et i oBt ed tq ar no dn l a pa gt , to l i e i t ei I C et t e y u r hp r h v r a t t i r f p e i n i l n m p e y r n es l nr n e oa to s e t hs e o ooo oon o i io ev wab i af t Wc M hp Dbpam d t iee n inol h h d s C 1 a G ha l e i h p fi h d b i t e a e f r h e o i ep nC mt s w h ou s n a t ht tCc ne e nG lnm e no rdt nnh mset s S r V t a a a o h P m e e o h t y i 2 i o r t eVhrs a r I,aetne tyv tos ht hfl ’ sNid i s t b n I m r t m h i s e t s t y n s p y i t a e top s c h l oef e unye av hnet rt n ht n i s mhsbd nnl eoar t eorftn teioek o tar a l i p e s a o e i e m a g h G i c y o t na teae eebi i t e e / t t d a r h y r b s a on t m p a ohodetb Cn 11 l whf ol g t l e wettplh s c C m y a h t r i t r a i a s a t 8 y i e e u a i p a , i n r a i e a c s l s fi r o o r o n C c c o t l o p9o h r w h b h i h c m i e U e D e s i u d fil o e c 1 p t u N r h v n s l N c s t m C p T r o i j c w C n d n e E n f r i i y , s p t f m c osu e e a l ei e s a t t i oc f )f )h )oh c o mu os e 8 i e np pC rfF r r fea fa a f fM 6 7 e nC CA po p ( oas o es o 1( s s thmoGso tb ( (t iei Provided

1.12 S. 1

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t t fa n o h e tt m n f . eo n e r d me e e o c v cr C n o o G e ef h mo l t a t r f mn t o oi n g c s e n ei n C o h i m e to s i h oc v t . o t t sn r ee i a o p dh ep t ot t n o p a e Ct da r ee e f e h c ht n ct f te ue i fr sz d oe a r : n nf G o r e or f e l d i d oa s ia i e n ec v c t u r i os n f ra s o f i p a f O o d p he s o e p e t u cr h a d i n ut t i e ss v n b o ei yn r mn y no p o o a ac i 0 ct e m n 2 la b i 0 l s e c e l 2 ai l f h c t a i , s a t n h S e s S 0o d r . n e C 2n t e n o 0y e d f f 2 i e b o s o r r i Cv ,, e ) S y f y 3 o f er Sa i nh ( 1 Cm D At p n o i t c e S



f e n l o o c i i e n t l r o U A h r e w o h e e t t h n a t i t S o e t c o i d t n c n d a e r n t p x a e , e a l h i l t a d h n s s I a f w y o t i s e r a l u o , c d h e e w S d i l e v a h i o t c . r o nn p i o S t i yt o f l a o n p c pl i s e i a d p r lp o l i a a C m h s h e st s h ,i a 0 t 2m t 0o K a 2r & h t ,f u S d s S e e m t d Cp i m fm v a o o r se J p nx o oe t ) i s 2 n s i ( i o 1 y v i . t or p n a o r r o . t p me i i a t r i er e0 c d he x7 en TT E3 SI



Y R A N I M I L E R P : I . H C



9 o, d F C s l a n t 5 e r P s W l 9 geor E a 1 ( nkce e W r v s 2 i , p t i o t r 5 C e a c wen 9 l O t R u A e 1 t da “ B r s ) , ( s t s snmi 6 c e a wa t 9 i c s A r c 9 ae o A n l . 1 t eo s ) a t , n eyfs i t d . h d c c ’ h on o c e 0 a A l t i A r s 2 tp a V f r i e S 0 t s v m,o e s f 2 a S f o rm es e o e , d r W o l C y r ; l i P i ) n t l t a t U e ca i o y o c s r r ( l i ; t u u soed A 8 e a t s ) a f v c nyre 0 l ; t o F c w i c e ot 0 e ) e e t i t A 2 S ci f n c rho W c W i v e duo a t t , l A I l t l ’ a o a W n c S l l c s i o e e a N C r E e y c A C ; s c ) nh o ( e E ( c ( d s l t y y k t 1 ; ( i a 8 S n a c ) r t r s 8 t 4 i M 3 o t A o crs n ei r c 9 u 9 n 2 s o o u o ms 1 W A l G , e 9 1 d c u dh , 1 e ag P t m B n e t n p eT d on c ( a . , c S o t s t M 2 o m o t i A i i c A c s t l t 7 n d ( C a o a e t A c d d 9 a e ‘ n i n 1 c r C u c s e— n c n 6 1 n r ( i Aege r u t n o u , h 9 o t : t s t nxot g a F s S y i F 1 c e t e n l n r n n l ’ A a , g e t e e afua i u s t o s n r n o r t w c s m n m sl y a C rn e a n e A t o a t aa o f e i r d k e I h l l c t n u l p t i e r e c i e v a iodd o t h o , f x m t f W ) a n sgei o t e W e E r e eesc o a r n O n t i e h k b s i G n t e h e i t r d a C S P d r r a n t e B h c ’ ’ f s hg s e o s e ’ s t o k n t s s s s e e e a i r y i r l h f e m ; t t n a’ e e e ) y o g o i n t dwot y y y y i . t e a , n n e W c e i y e o o o o w y p g i r v et he t l l l - l d r ee i t ; o it p l p l p; l pA e m e t i r ) ) t r r r r it y i t E a n u n u m m mt t e u c mE c n a i t g eb E i c d he cr M P r E EA E( C BA U r t e o n e o o s s h o hdl Cf l s l e t a a ” t ie i et s e ec c c he h ho o hc wn T Ts s Ta 

i.e.



i.e.,



. 0 2 0 2 , S S C f o s n o i s i v o r p f o e c r . s o e f i l o p t p n i a g 0 n 2 i 0 m 2 o , . c S t f S n o C e e t h x t c e a i l d h a w i r o o t t t i n s r e t r n e m e t e c m e l n h t s i t , e l i t m t n b r e m a o t t o s h x S E C E 

1.4 Date of commencement of CSS, 2020

S. 1 1.13

COMMENTS SECTION NOTES

1.1 Provisions of Section 1 in a Nutshell



1.2 Short Title

1.3 Territorial Extent

0 2 0 2 , Y T I R U C E S L A I C O S N O E D O C

eyn dti i l oi y r Cb t an ec hi e l t p g fp n o i ad s r n e e ho t t p p aos e htr Cer co ei c hd t ue fj h e o t r yp n t i ti l i u d b oe ah i ct f i i ic l p we plp al s a eh s i hs t s s,a e d h i c v o u r s p e e b d , o e Cfd eoo )C h2 t s i f(h o dt. 1nf nao o)s 1 i t ( n c o ess i Sni fmv o uo )lr o 4 p f ( c ro nne ) oi 3 h( i t t do c e n ef i em s ih c u b eto up fl Ss o c V I

. tna fnrasy ey nget ao o r oe eb onla r r b n t e a i i i s9p o ht t oy t ah e d e w st ta a a l p v e o i e2ar nc tp cma i lf n y ho i oa n e p u n l v a i f i o e t sl p t ch oCCmo ah l r c r n i p m a c p t s i e t i e e n e a o n t r h c h m po i d c y e e f e e g e w n n t e b i s s e s ea h b n h t l a r t i b t drur n nne l oe a n e l i b s ne rob o a ms te, oi adtuth e i t s t s t a f f r e n n n a e a n s s e r a t n h I e t e r u o n oa p e t n r r e nh i m e . y t t fe oa eet h a nt i a a m b l t n l t a o , y er b d r p p r l t n e yS oe t ae oh an e e t oah py fv pc hh i . mhi l asr tht ma c y t C t rod a u o e ep o io l he tt oGe nfr s h p C o c e a y o d o y ei s p l g i we dt . h o a ttphn a oen bh aur t l n o p ny tcrti lwlh e t r p a o d o t l e i o m dn l m np cei a sr nm ,m tp y t a v e d o l h s e e a n l o n b E r o n n em azCs pehu r fse der t e t p e t me l laei aro n mv ss n heh a oe e he ahhe fnt t d o sr hhte oisei i s t d i i la scyy rVsyr umeoviG l o t e b I u e n o o h b e h b b l l V y s l n r o r t s g y p i ai a a d p I i o r e g p t n n t r o l t e m l t m t s s t i l n m b o i a r p n t e p e p e f n i aoa r e lem o st ie m r al e t re t o p la e yp eC e ee cs hi f ol i r h w e e r h g C n a e e r drnt r t e h e so n nfi vo ha ofh nnVi si h T EC Cc a aaI s Aoht t tot [ -

. en de d r em o n o, i a d i f i md t t n t r e o a ot ry o n o ; p os e n em l , h b ept n i t o mn yt i h t eo am c a i em mo t h r r n e s f e w a v at l w l n n p s e i t e r , t w n d ot m n l e , e e n g mr d i m f n e l e h i i hyd sv o s o i o e l i , l l b e c p G b a n e ; m a e i t y r t t s ep mn s a e i a e ee r ,p r y rr h op r o om oat sr p f s t o o pp o e c c op hey h ay f a sya se od ya r yl hh r w ep ct e y u l v mn vi y a Er Eea Sb ) ) ) ( ( (

y t i u t a r G

See Para 1.6-2 below]

s e e y o l p m e e r o m r o y t n e w t h c i h w n i t n e m[ h. sd i l e b y ao t l s p e m ye r e e vr Ea -

e t a t S ’ s e e ec yn oa l r p u s mn EI

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v o r P ’ sd e en yu oF l t p n me d Ei Chapter Heading

Applicability of the provisions of the Chapter

(1)

(2)

(3) I I I

Chapter No. of the Code

,t r, y e n odd b n ne e a i y n d mm ; e os el t h i h i f ,s hpt y i l r cmn t b i e oa o o h t em n t c we r s s ae t e n f nwv i e l ah r e c t m gu; now , h . e t d t t nsn s i n i ye meg l e e y n b bnm ho i m a s a l d i t tgn l p n e e sr n r bm c ene a e e rv ter mi dv s oo e p huo er slG a e sG c r i p l e o h o st nh e b e i t p a, t e a f hi t n o oyo sr s ot h o r e p y i l s e t o p g a h a yt r ym n r d t r p i n e g ey op e van ven hA l ep ra ce o eo l ore o n uh m To T b o St ) ) ) ( ( (

I V

t i f e n e B y t i n r e t a M

1.14 S. 1

1.5 Establishments to which CSS, 2020 applies Table below

Table below

Table

Y R A N I M I L E R P : I . H C

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1.5-1 Clarification of the Ministry of Labour and Employment before the Parliamentary Standing Committee on universal applicability of Chapter III of the Code(EPF provisions) to all establishments employing 20 or more employees -

Y R A N I M I L E R P : I . H C

S. 1 1.17

,n ,elretes , l tdeo rs re sthr y y y s a a a n n e e e o o l r r t h hs b e no s retnme i i t c l a t u f e e e e a n t t i F t i c oi a s p m w s t t ddey y o l o w i n m m t i 1 i . o at o n n iho p i t o l n e a v 2 e r 2 s l s v ht hwti hn e a l i ups cl ” S h e hCC o 5 s p s s l dw et M eoSp . i n9 c r hte he ie it np oae ” s l ml mt 1 . S dur m d n e d P vyr a b b e e u h s h r o n i q ea l mt ra i g et , ’ce v o F ao h mr a ap a fo ch es n e t t , n 0 t l e oe s h o e P c a t s e t o o s i r Tp mt C ar s , 5si fl sA eb n d E er u e e st Ctge t.p n omo huy nel e a nob r u e m o n e b P t m a a a s i o s a ea dna f e l m i sm r e . a i t h r a n e s l t a s s h e M o nm nr n C yp g na i t e t hon vs ed r tpi csa t r I d s e uh oc oen a e ai s lv fe f 0r so no r i & yed Fs l s h0 namd0 e o s hl s l a C nhn i t F n e n e 0aii ti bo Ee2 b e m t l n t F e v l i i k i w ate i a t5 n f s n e P b t se a ode P yo n ng a iooi mnm e 1su e nts h E i a t e f s r t r o e nht v i E e l a r t t m ds yL me f pnb .aee l c i meo e t i i t nr p ri o - mswds o ehtr v ty 2 m cr” aa f v i o l : R a s e t e o i o i . e e c i m S p r t o 5 hai s sh tc s s a td l cr r fn e tb e 1 u i rnl c 9m i en en cmy e oi th aop 1 d u Pab onm ouh2 l t Asr t v p i a y o m e f c i c e o o n i t puo or q hnl h nc at ee ,C e n lo i esp t eot t t u epwei a yml o a D o e h y b i c p l u s ht r l e r r ices i l u i u s r e t t s a h w p e s t t p e e A e r r i sn t b bc g e si eyl a r fa l a n uatl peae e yta fs i n r p n h i r u P l t g o s e o b a d c o e l o a e Int c, d t g ey i on o a dap I i Clh e aw cna Md m i l a e h I m )t o l n o n p h i o n i e h p a t o e c t u t l p 4 i i d r t p t n c h C e t o l h h&a s r s m (e ,p fpt i e ya f i n e- rfdr a cr he s ngs a ct 1 o t aa m o t t uemi /pi ig o f lFS ptrhn oteo n n P o f f n l n o s t n i s h e e i s b b ,b c i un aeyg oh f n t i i n sei e e e i df d s ftEa E e t u i sr he tea nih ior t enn rdre r s dvdad o r a g d i u i a C s e t s y t t e h o oc d s d i c r y a eF l hC r nt nE t y a i i i pvgo dvc bomot d g u i l r a o t m l l a r u s v n r . t l g a e s p e c a ) t emp f ne dn oeian oryo a yp ed s o s byd) r c i p u p h r i n x r n h t i 5 h r i e ina x b tp ae e i ma e( piml q d, n f ey f t ock eni s t r os i l i aheu t yh1es e r dnisr ki ou t r ct s s u s w u i t n f o e o M a a n o l h o n a u e o e a t I c d i u o d t t o p t s hp i f i e ne w c o d o l .c S M2 i r s s e epeoi n hmmi t eys r r St ed ue m e fc h hmSnd n xoe si t ,ot r nR l ae5 r c si i r o r e t ) i d n c h l v f c a f e e u o u w f e r eo h9 a a F i , v e s n 1 x efl s h t sdc t i s dee omt oP ia nd( mj i oeea i h a i ep , m uOb gh ,t sn a wna on hmr r t oO m ano tn e Ei sla ef I t s i daSds r oe at c o a r to m(sane r t l F l , A a i t v e s r a I p l e o a s e a se e c i n r ns i I vt ” d he no ht h- s eno yrPP f omPa v f dI e. : a ’ d l o e i E d h e t t r t n i C e so o o rm wio b n t i o c e y c t e e y i t c me t ygh e e ed a 7 mn i ec no sl yM v at t ee ol aecF h Aon e e e 1 f m b s d r e l p t o p i l a p b & l r R ’ i n y e uP s I . d o p r g e e e P p u e p t r C m e c e C a e a 7 f i vm od .n e des. r Mme ay c su ooo v i s enF c h hal h l n l p e 5 hol er os Sh ov geoP e- onoCds t r e d et n u b t : d a o & t l a t e i h r p 1 e mt sndE s r l i ei i d. ms t papfub se n td f F0g e bf d a w o v x n i e 7 E e i F n g w m n oacA o P2i n ed i ai o e d l eh a e od eo st b t s h e k n i i seAa t , l u t kt t Eeea - t a i sa se ddn c 2 tn d enns e a r ot ri sg fn s veht s t ro ra l se t 1 s su oreoeeene S . i aoo s e m a gs e wep ec i es Cehidtiae s h e g f i w e p er t x i g 7 a t O i h i a i y o l i kl t nr yZ e r oF et ee l r tvvhcdb h ,] i rym ggce g i n e n l d u t d c s vi o a o a h o r t t e n e h u a l e c 0 h e o l P ho i u a s s a e n r e 0 i e r x s i p Ew C T h t “ h a bi o h sd 12 s nt Tc b bEf pPt sFh a . t “wt n “awve ni n n n e r n 7 i 0 r O t O O o OM o 2 e , n h p 8 i 2 5e 6t p 7s , . a 1 1h 1 1 y u 7 s e . . . . m t 7 7 7 a a 7 r t i sr a u r c a e PS [ -

: ot , re lCey tef s/dn e ol l ae t sn ho a Irlxer” ti . n e r e e o r h t Le S nhs g i t n t a r h I : t deeamng Ec n d wr r e l fi k a F m Lu i wl i n eei o uh rP e f9m i esd to cvr oE a ym ns 4iDF,e rrn r e g i e E e w c . . i m e o S t r od f l 3 eg ku yf t n t f . en b l e i d t f o r c l s e bn u e agr oa u a g a i s i oa C c r to ens n n e r d a n a f d o e r s w i c e e e f i g te w t e r e e v d d po ko eh /e s c r c e Mi n A ha i ns lbe oC l t t x t 0mche et e m a s v ed t e 3esth aei t . o d e hn I h ym Shuof owo ymdc ns c c n eo hi n t r a E Tt de i i b t lu tt yn onSthd f sn la wa h ru gte ips S e g t i i e a f n u h t l t o n o y n o roiwc nmy toti is t e e b d d e x v t t r i r a a r C se g n de e a s s oe a a t ee i i ea t t aen s t s t x t ur r bemge nhn s i mr hnl n a eI e e iv et dPeah eti dtui e f y d e r o w S e s r l h n ’ ou o boM s csl m h e s Ene yst cec ca te oeb s p f ei a t ol f e e w f e f i h o snahm eh l cwy)aa vet o a d r h t e e nso0rn an, e, t tg a vnde nael2de hel y F p i e t a t e v P na d b o ohr P e p a r r Ch namlse ale e m t e o h n y h E l i e , E e t l e r a c h e t h e v ooef p i f r y i se t s o f l u e t h f : n o / t l la oa cc pi e on r c e t e r I e l e aawndrp i uve r . o ehutg h t o s e d f l s e a o n n t f l a t n )b s ts mo i ha n ei f ht ed i u( t w0f cs u h e n et ho sec ct oeta Ft i C t 1o b n d s C e f a f m e n t h n v i re a e r h o o r I h hilt n e a c oh d t e S n e t 0 a t t e e d f db t d tt2sfi dmlc p e eEl pa o l e h i c i o t i m a e s u m n h h oe at a t soh deh vste si e i u t h u o t f y r i t l s s y s h t r w n b o s l N s t e edmeeo ,r at y st a .Panl th uheenht p t e r t t r o h s c s h c s l u d ota s t t t e m o A cA curc e s ( i u Es s e de pS i eI l of e tm ii ee b A i sai /u n i i ys f t ep imo i e amS er Ch sI i e r nsoharS. M Itdal inh dtE i n c e c e s t a t S p i f r t eng l o DsredEe e EhIe mtn, ren r g c s l e O p.a h e i e e o r i r e y dpohy t fui oEucF ums t h o e d o , e q t t v s r dv nee rr P t or l i ncx a p a e e ncfne h n k r daout h ghe0oIgE eo i h l e a l a b T t y f d a. l efe t sm t r o1i tS r t o t o a eu yar t e ne o e l n hl h tnt e ol e t r i e d o e o v o t d t e e k eeo ei vv b s t i oa n s e o sa ee vbh sa eg m0o ed m a aTi cl cdcc mhi n e v i n e l 1cs. i y t n s o ae r i or l ei dCn mtt tgsk o Sx yr e p hd tmpnIi ona l r e p p e a e n s x k e m T n a p eSs Ch e e i e e A E a e r f t g nn ta eg m mnyypi o r “I o o o g i s h h i l l w n l a na E S t T I p p c t s em mm a e 3 ai d 2e 4t r mh . n . mxh . 8 sa a 8reet et 8 r u o b 1.5-2 Clarification of the Ministry of Labour and Employment before the Parliamentary Standing Committee on universal applicability of Chapter IV of the Code(ESIC provisions) to entire India to all establishments employing 10 or more employees -

0 2 0 2 , Y T I R U C E S L A I C O S N O E D O C

1.18 S. 1

, lr lgy Ie tr ] sgCgehysgda rt e et e2whee eg yh ya mS a yh hh annrn t t” 2egt h bi h h n nhcah n nIi g . 0 o iu ih i pt el ot ct oEt i t l l S ti 1f u ce i m iaeon s 2 l i i l y i y t v h eh n r i c c m r s b p E b b f n o nlr r 0 e onf n f a e o r y e a a e f a t w mg o e i n o s r a ar anp l eat oh e k 2 moc dhf r mv i i hyoe h ol ftn ni un n a c y e o r , tua t t G l r e a e o e n s d e i i t t r e ii r y em s do n meor org sr Pn t t st olos ,c t i eli o n mo i ’ s t a l y r p v s c e a er p o a w u o i e r s i n i d nq t f t l ol hhet o z t oept pn ec uh r e v i a mhCto ee ai n in t snr id l a l u l mmcw m, he si dt r t yy l h ebao etneinre i p t e n a a a e l b d e o r l o o h e e t e c h h t cdilteo f c l s m b a r a d l i b e a e d g h r l r s f i e s c h t r p o e gs a h f v n p z l i i f a t c a h h o n h h e e t e , t oteai l y e t u o l f S i D a r t w c s u t n t i d n a r i m i s b v r c n f h l , r l . la s t oi i oe i e uia no o b c orp n l t e ui o uw araf l ei r t f e y d u i f t i e t d a s t o o s f p b edvvg s s a orc t o t t l l ha h o e e s i F f i a i r o a u a noarwe a e u a s u ty ne t eo t s r l e g h t ns c re e l ctee t i .yoop f i a C i ooot ph a t pt h tf n s tb e u d b v fn, i suy f ie a i o Cm t tcs de ypon i c fr em e se c t no r rt pae ai oe r i , II b f S br lch rd naei ne y et jtdtascoAt.Se e mhd e l c t n r t o l o i i h i t s p h l st oe hdh t a b l z n sn n .cC ss s l i r f ut f oga i p r w a e uovnaaop)eIEee e o t p i t r n o l t e o c i c o c C n m n , b h p uc S r p h g h n nT g n dn er t ge e t e aes, eit ce rryhcaeIs i so E d k o e a p s a e c n n d e S n e e n t h n y o e d e s ep l e t tn co lye .i s i n i y” bbe rjs nEr e emce s nenlvr x Ssora r o i e n o d i i t h d sa U ooi . o (nf v i ts t i uhi e e t C c nnw ee ni at lx li rl e l ow a s c l ats r tf, a s,ni p a ., h o ef u a pd eo t a ,f at e i e sn toro dtes s n vf c d e n g n h o m i o e n t C o c o s e y e m n l c t n e h i n i c nt n i e d e e h c n o : i I r t lee e e oi o i h H I t m a A t l r f eC hg eec e o i l r i t t i e a n S s r p t h Sf i a p . s e e h . l b ed v l n e e i f m e r n I r e s d e m 8 a s y y s s E n a C e n l r d a o o nn i m o , e w u e f h i r i 4 e t n a C e e - nIhueerr eF v: no thbe i i oug pnr t hn e 9et o t o t l eIs no e tel t r aStoeber nn v d i t r u f l v y h c t p o f i 1 e i c r S i v r E l a . p o e o r pi t oi ls opt eo r s oeoc s g nme ,eo u dhdu i s e na aa Ea pd oea i m e t t t la Ci i s ogfzdnhh ce rl phG cf) s u n a h a b p y u a l t n h s o n h t h i o 1 i o i i i o8s e e Co m i lc r nd t i At axi u d e t b ( t ei h rtmra r rmoad y hs e n t s i o i 1 m t t e e t ers m t I t e e o m e v 0n r T r e c s r e e t r o o i n h x a t 3 c n o a S hhu r e d h t t o a 9 a e o l i b d C m te0tt . a i r t e o i f n w t t c o h o n t t n p d E n r p e c e s t 1a t nn sor m n d e t mnr ye1i ro ete n t us i ,s Fis odda ss cs g hm to ee r oc e t t yCn en lpev de .gs d u C i eee t ut n n t h f l e n h s r nahmoro t s d ey x a I f i emrne r em a I u t n e i , o e e i n i s r elcrour t e d d nmte nl So t er S i t n c d sh k f p r o m y n c h ey n k d s m o o s a l t e i w t gy o Eu n rn i r E t yi nl a f i pr eee ttai c hdidthrrrn n t roto oi )ni a nf hcv oe bey er a cenetseooi Agren n ra t f r l v s v 1 o v l o a i e w l o i n u a w o r o t n t e o adital l ( i d h es r o se Pfutr i sM p bE i t n 0 bepc o S enmchbo e t t t ur m t G m n e w G e e i u a aongpb e a - 4ue tnni s n e n e n . a g . e n t l r s os : i r o e s d l t b s e i h r e l i t ii d h n ae he le lnl l i vo od er i ox ni n h . st er ec a a s r esaohgoi t a t eme ort ed er ae f , i a iwbuvh eM hefeac ernwnv,iel t i l d i i s s t p t e s e s i e h e v f F c b bn yd t n sn vbu v n, Cyn h T re oa r t an c r eP o Ioondedonvsio aoc s o m o e foS p g b t a s f l h e o . e e g e l ’ i r e S e t f ) n g ee i tpu s sc ce o Ehe t eheo t 3 Epteulne u eey ysts t r s tC r t n a h l n r o d I u h e o ndmh k i ( b i m s g e e5 e e wg e t e s br es be c ona fS I e o e l , hw fe c e oea iss i) knh o hdo ea b s nd p .d2 bod oE h tS f i s Tl Ctpnoi i t t s e t i r b o l a . a r t d a l l u n s l r n c s m s e e oh l e t I ” ao e a re er a nfa I o c1 e ht ( . e t oS rt ys o scsuwSr fad e pS ) de gon t e. ” b ooh dt mo ii de ss a Cbe rs 6 tneaeaoyEoeo n p R i e o n p n e s E y l e t 0 k e s ( w s e a c t h ar m n b m a t e e dC r mfA t r o n o e i 2 rb er1sax d h du gpe n e eda kg o mo oo s o e o v l a h c h d s b e e t p o d 2 n r h l h i i i e r e , n v z l t h t hp l t l a si ew t a bt u omc ds o ot otCs he1ucn et ohtcneC s f i b y a r l n a t r i e k p m g m i l s s k r n a i mm I t a i I a r n etrh hu goy s pyr oS l ps 0eS ao fur c1 i e f o sf ec oihl ts i ev r fc b ou as nsr t on e cE eat t o eafntpEy e 7 urec ao dsr i a S p e ' d s n a n t e c s n yi t h o c t e e r r ywI hgn t an 8 . aude t ) s m n c n s e e p n c n n o o o r r f f f . e U s Bne2 T T e b l h r n n e i s m e w u b b p o o o e c c c e o “ac( “ “ y i l n maes “icoeapAoti r h i o l noi m e s a o t l i M Wv k Op Sser 2 o eho . me 5r 6 7 c 8 h h . . . w E S p 8 8 8 t t s a r a P [ -

f e e oe o t c mb h i ) t et u y 6 o dn na ( i n o m d n ’ d C l s o e o h n i s i t t h i o f c i n st h i c e e t o a s e r fp m hc o b i s t f o u i ss et w S nn o h . t e oo t . nv s f i s y s e o e o r i f Y i hb v e m t t op a o u rf n ni po m od i er t n e he r i i t f e b m i ym wc e l a h oet p e ppf pu s v an s i so ’ e g t ,h e ) n n t e( 3 s ot e y u i n t mon a l m a n p m ch t rm i t f u n e i l s e veo t s o ofc m ne G o l n n t l r ri : a r yo e e b d r e n v b t e d , o n i n yg f G emi n u u ai c C l m ne y a s to e r p a ds t l hl . t np n s e o or e e s t m he i d me Co m sb i n e e v d i m r l ho t o rt hu t r en t t , o p ve n o n nee so e om hh s d Gh. gi o ls in nt eTt o a n l . i o C r n s b d o e i e a e tat dt ) n a e t n h 6 h e e s c y i t ( t i r o f s nl f Cei os t o s y i o t f en e o ipl e f t 1 ha n bo cmr n t eeo s fe o i o t b r c ro ue e Sb m S

1.5-3 Is the Central Government empowered to reduce the threshold number of employees for applicability of provisions of the Code to an establishment? -



Table

m o r f o s s r a e p p a t I . s e Y

1.5-4 Is the Central Government empowered to increase the threshold number of employees for the applicability of provisions of the Code to an establishment? -



rrse y do ne nleh a e e e t i b hc h et or i i hel bt ,t i r l etu n t t y o y p s mo n n a y o a ol j l pi cep eb f l a uhp t h i a o G l a p m s nc m d p c V a e r h e i eum) po e Il ,t s b hseC at n a p r h i i l t fI e t o c d p r n b t froS ei o c a d t a i a E p e r s a n t i a h n0y( n e . n t s c a t V D i t h r e1r a i e o n f I r p vfo C e i rh me f e e h t eo jr e k y o ce m a o e o t t h, tm o t nr ub ai e sa t l p e f sy m hm e e y p n s a t hi dh bdr o oa in m sl t ww,ng iy m s a a e y e a daC i es ,ra dl v m e e l e f d r o n i b o h h m h a o e e v t a ht ot re ohy , s s o p h c ) n t os re n c n i n C n e r l e l i , pr a o o p I p y oS ed ht e et i i ehm t pt s r w i me i dte l i E a h n i i t d e v n h f oh nn c b e ee(i si i i eo Ct c h a b emnl o hr rc o t p e t b h i ibe wc e p w n l t ho a th sa si s op e e ,h t t p t a lr ln s tp c e t fe au m hbo t e t a o h a bet. tt e a , n ptd h t et Cs 1 e m r n a a c s s n r c o o i e e e m h tt t nhe nt g u f a rtm mnCtn hs o af t ne hc ie eaeoe sf t ne t ve u i h e t c e c e l f s o a or s r fj q b nre i emG i gl o sh b. goae s at h i r t s b u ae t t r t fs sun laa eo ia upb so o nse yt hys r l t o e co au ee )bras d t i s 7 a e h ulnhs n nm n m s I m a p e C ( t t y i s an e e s e e v f ty o n o ne th r tma t Cn da a ore a oe i eta rc ho i eet h l rev o t e t e o p : n t p l d chhmt hSsm yt l no etth a e stseo os em eaG r e s r nys h l h h e l i y l -i e t f a et p bib ma r s f b b e s l y i r s e a r i ue db t h ehn c p ofo ms. C t o C m e k se a l e e I p a i t ce t e I S dS l i au t ip s sn ah oyf s p f m ie E fo t ot sC p t mne he olo a ioEom tvE G i p t t i G e e o sm na se r e reei i bD D h t v e e v h e d d i e t oem ha hae h t or rfi sh fa frg Po lom Wmopa Wat T 

rrfe y ne do ntot n n o e e t i t d h et oe i e i hsa bt ,t i ru r l n t t de e o p mo n a y o i t j em q pi cv eb a uhy t i a e ope l a m nc o m d I b ras p c h l b I h e i eup pPC l I e l u s b hsml a l r p h i a s i a l t d e t p r n b r i y t freh c a o d t s a a i a p n f s n s n t a a n o) n 0 e n s e a e h r e2yF a e oC m P h r p vfi C t ret e h eo o fe rE e k f y ce ( h r o o t ht I o o f ta ub j ai I sa t l ,sr I sy m hm e n p e no t r hs oy oa ime m i sl t wiot m i t s d w a n e e s i es ,ri e ddnp v m e l l a d v e i a o b o m h a h e v o r e t a hhre ohr C t s p e s h c n p e re o c n i y f e e l r , pr a r e o oo p y h e eo i hg ehls t t pt , w r i l i tta dtpn l l a h i t d h n n a y oemo nn c b c eel h e i i Ches i a h e pu o s b rc t etei bmps wc i. e r v n h a h l r hwt f th e ss o p op ,o e t p o,r a n e in t c l fl au hb t oe an o m etp n o o h i t e i n , t a t a s s et Cs 1bee ehi t n s c a h d s r s m i s c o e e tt t mu c i ni e g e i f nt a mn m m a o f tr hs f h it ht in ea t t ea . sfm m ne tc i e c e l s o vh. o t e o t a t f fj m o i r b n emo n o b. en g s e atC C sh ou o e i y G t h r u e ae t t fs rm s d e ssn bf r m h od n lg o n o ia rt y,d e ee n u e ode )l brah coy e n i s s 5 h t n l a u r nm an s i amu F t e ( yl i spmag t an e v foF t t ab e ns m r t t n y a ore ,na ocn oeCma a er t e o o e r h r ev i e he s t e l ete t d tp pn th eod o cnh i n d hnnt yti nG v eat e o m ee st en osv e al s o h l e i o -ny h r i i y e a s i m p m r f t ma r t b b r s e s b i d s e h r m e P P i s ue o p ihe ds th t hn l m s e k m se t i e p a l e i i a t ce l au a i s i edr e ai lf r m oyf b f m b c l t ia fo t het ot thoa sC i b e t n vn e ol pota io t p C t s e e s o e sm n s r c r e ede i bC C i t v e e l d e tp t i na e oem ha hae h t a uh a rfi sh hp Po lta WmFtd Wat T 

t ea ot t a h gt t nS n i t s i a e s l ee e y r e oy Il I o pl I rmp e Em t p oe at f hg o Cn r ie rt b e a dlm e nr u uV n dIe erh r et t e f vpi oan che eCv bre oe, d y t n l . i tu r d n l a edt o mnn h aue s h) lr sF o i l h Pvt b ) aEC e t (Ih s dS e t nnEn au(a h rFnt t o on i s f t e s a sd e e irl o dv s i opi v t orrn rPoe p’Cm s eeeh c e dy ni s oo al Cl r b ua eps t hmn s TEI e 

Y R A N I M I L E R P : I . H C

. n. t snen h a oe t et e hf ty i m moson ilsrr p l e e e omlwv nero o s opG f e e l corea r h o a r e t lb mn t p n )meo e 6 tC ( ubi nny e m h oeal it i thmo y c etnnb f s o d o s i i e t b i e a ud f lc r i Soi t e h f o .s ihn t e T e o dr e n.b oh e v Ct eo n hb et eh a c ht t nat fyi a f o d h i 1te t i o i f t nni m c ooe el i i h t t p d c tstl en f o s o Se e h ) fme s 3 o e y ( n r on )r h l 6 ep t ( me nvmuh ooel G t i o t fc o lo c t a er n s s tria e n d b t b en ue i e sCmf f ui cm e o hnen stdpr s nfl e o rv ooh e i o rs s i e G ebl v owrma rohur pptnt ee n eeh e ht hTt hC t 

1.6-2 Chapter IV (ESIC)



S. 1 1.19

Table

1.6 Applicability of the Code to an establishment by agreement between the employer & employees if the number of employees is below the threshold limit

1.6-1 Chapter III (EPF)



,nn r / ehs reai l n i i 3 e i c h c o d a h ooi a 2 r y y; t i nb ut sts 9 r s ,a ue s i s r 1 c d b r nfr r t bi v e , e du ue t par av dyioo c s A yoe nnntpshr ro p t n n r o r op uai u e iso n r g i e f t g l o o d vns m e a b g i e r n , j i t l et na cha oi cc n a o i i n i t s a srr s f v mas k ri l i n not y r l t p a e apn e b ,get beo p c t d n s ero ye r e nnal i m t t n e muc e k k i o s p o d y i , r ; oc h rt no t f C a ,rn befa n — t o l e ’ h u r d , noe e s . mr s dhibt o o e e o e 8 r g m e r et, i e4 ,uo a m r r i r n e y t a n 9 r s r f i r e t n i hieh o1 g t oeo c u t l a l , ol p q sca e t cec nirs t t e i e t e i a l y c m n r e b a m s n h p m r A a r t c t e n s E c e a aoap i n o e i r e t , i n h fc l ee ems s d shmr o t b w u r i n y n u o w e eo )a eh — mvbr a o h m , r t p ( t r nt )u mt i s hGyew n n s o a v a m e 1 l l s r n i n w e o i ( e n l o a h n i l o m o a 2 i a t b I t r a t t t tm n G c rr r t o a e nc e ar o i e s h n n t t t m l r e oa a ol t o l a s s i a n e oc re x t an ” e ihpi t r l e t t c t p t e a n c y t t sb i eS g t o n nCrne,re s luea S’ n t o e m i e e c h e t a s eu cct o esks e d r a C i m s o h c n e y at t ,t a r d gvao n o o n e , r e i h l se r r t nh i e d f r p h de n e c i d c e t t s o oc t m n i a u n v u e t d y v s s l e s E t o o A n y w y eb r c s r i ui t f m f l G n t e o e l i n o l o o ,i l a r s a np f par eo e l n ) ” ool p r e r n s s e t p h a t u h ht oa a r nmn y o t a h n f t t i , ao e o r u t e w fi a oear r ( na o c p i 2 gr o cbwt cC d ”e e t f e o n e hl n r r r s t o i C e a p ) g e i hd t gu p ( s ghe c i r a ar “ a e w h b o o s “ “ t ) ) n ) I ( ( ( Definitions.

, syr yhnrn t m i o l e e t i c, n o t h i di i ldrue c t i t p d t n n ehe u m n hbu w ea r u i a b i c l y i e i i d l ehul opr o r h srtqp rtmet i e w m n s h e it h hol t o am hi r o t f t f t h odc t e o o e e sw ty es t s e hns n i s ’ r m g e l e o h wb e e e n r hf ay moatt , rr p e f o o g h hnc ers noxfl o s p e e y o i i m l c s o m s y , b l e a u tmm np r u n e i e a ea l e dt eh t r mp t f enm s r a co yrepe e uys bo ah t y n , y mq on n rt , e ne al ld l e olp r a a o e ra m oadd f f m t t h n o sCou ery n o n rt a s s e e s u o sep i e e r i yei h t i g e d ohhde l a t t a o l h p e l fC h. p l ro r eprwtt t e r i e a mo er t dedn d e n eesh r o h n i n e e f emt m t u r ey r u d , s a y e h e ho e y i nny t r t cl lf r lti i uo e t e o i speh e l icey h e h b t t e p imt wa r t u mo r b e e i m r b s i l l ep oi d hr i e h yet et sg nhm ondt i t c i o r dn rann h pf u fa neorse o y e h t c m h nc eodmoc a ya ayt dseh l hr yy t u oel n t l r c f s n s i n Cgt i a seaeo l a o h n e r b f e e a r dmoiec. d n d d i o hws i t etr v o, ohe t eis i h s n l o e w C he e e ft p a d rceh o e s n e o , o psmti m ya r yo 4l C 4yyehti h t n s 2t y l 2 r o e 1cp b t io 1aawft p e h o f r m , , n r s t e ni no s ee sn s ei oe od oe hcne e i ir i e t t h n u r t t l o d bp d a i c c p i cl ds re oo eru pn eC fx ea So u S f vo e sr ri 

yfl d nio n ae h hv s e ce i r h rh e t wt fe oa h t et tr n w e eh o l mte hdb se il s i l l l p b a pf aa t s e em e nbi aot t ttn a ee hu u t nq st i e e ns i f ob i r cu a ls l l c y a ehn dsa o t e Cca nn ea i ht e t sr fi ne o h tt 1s sf r ni e o of e) i ey3 t c ho( l et n p s tm m fa o eu d )e l fo 8 io ( l c nprn opei a b i t d rme c e et i ui f s pnc a b e ep uhh SCt s 

0 2 0 2 , Y T I R U C E S L A I C O S N O E D O C

s Ft Pn Ee fm o h ss nl i ob i a s i t v s oe ro pt es l e b e ay co i lp l p p am ge nd i n k a as mr re oy o f l sp . s e e dme i ey v onl o rep pe ywm l te n f oeo b etr dn e oeb Cmm eeu he Trn .gd a o o ll Na h us t e u r h mt ne h ot dn ea s h a t bs Is S e El h dt ni aw 

m o r f t c e f f e h t i w d e c r o f n E . 1

21-11-2025

Corresponding Provision : 14A

1.20 S. 2

1.6-3 Can employer and employees agree to make applicable provisions of Chapter V(Gratuity) or Chapter VI(maternity benefits) to the establishment if the number of employees is below the threshold?-

1.7 Applicability of the Code to an establishment where the number of employees subsequently falls below the threshold limit of the number of employees

Table above. 1.8 Reduction of wages/benefits on the Code becoming applicable to an establishment to same as before on a ‘Cost to company’ basis

Y R A N I M I L E R P : I . H C

, ,s ,s ,de , ,rvr , , lstt ) -a ti //t et e ceg g y os t l s s n n l 82c c o e un ey r g l h a c ; n n e n n g l d t r r o t d 4 5 c a A Ai e i i t a oee . tuA b r n out i aan c m s n i 9 9 e t s p k k c t t G a n i t a i m s r u g d n o 1 1 m n i ) m e g n l a a a m i k M t e f a p e r n a n e r p e , c e “ n t , r a e e t m n ni anlecoe s c t u , s c ; m r r i r a r e c r l d n h c f s t t a v m , np r ed m a F e k o n t a on n e r no t t r y AAeV n d e a l o f t d a r r mr n e v t e n a e y , ev a e o e t hc t n t e ri r esBf r o)a eke l n d i r o n dr n r e , s n u o d o l n y a s c m e o v e r ( r t n t e o o a ne t o G h f oG nt n at eeu ni n i v s t o u n a l c e e os t b udCfhr h n aa as e lcvr o o een e i o s i o s y G , r r r l i a F t s bw i W w s p rnestot e o ui b a G p uvet Bl t t ma r c g s ouhrusfr r sota mm t hGt e aa a o c i x s d r a c n u l h t , t e l e n f e e n t r i e Paf r e elM a w lttri e rner e a c I i t c n M r s e c v e t i s t e d r r n c n d r a eaya k ei o e-d lt es t i s n d ,t t a , C f o p h t l u b o t n a c u s r a v br t e n i hu n n n e o i a i t S ooN o a s phCbt efni d u l g t a a S cc to e o o t ) C e e t r ; l n W s b s d h i a o g y n i b S e , s mtet c n C a P r n l C n s ( e s t o e r e i e h s u r e n n h n a b w ’ 3 e i o i u e ’ e r , o l o s cooste n l i p s i e s i t p h t l v e n t e l up s s i h e i o a e c n n u d e m e o t l i l h t , i e s h t v n t ec p r r foylyno e ou t h C a ada v u l t i a a t u n b y i y e e s y t o i s d o n l t n e p s l t t u r r lh f f i t o r h a c i o o b f n n t c c n o c e a a o e o a s m l t t o l d M l e t , i t o e i n a i n a p r t otai r p a s h p c , l f m n v d v t i s i n el cnrd e o ) rd dso t e o m g / m ( y n s O C e d o h o i n ( h ; e e i e e u n h i m p 2 p i m s ( i o 2 e n E e o s c r E n h td( ebrmr c h s a G f y t h a 7 s i i l i r d i i k i c o a l d ”na t i t fss f f 9e d d f t , t obist h g d i i o f r u h y o e d k o n o f a g f n l o ; f cs u u ep s n1n t o t b oaa wll rii a o o o C n n m , ) a o o a ) e , n y s r a a a u hudi e t q , n o t l w t ) i h a w o h r s s i c r t e a t r h F teb s e t n ( e n s s i r i y n i n w c e l u i A s ( ( 2 c l t s c e e i w t n yenaegip i t p n x 2 s n h 2 o m i t i o o n , l u n w l yai a i nnyE bswt i oohnt p s a r p s a r ia e t n o n t n t s R o e c e n o i r sosmk r t e d e e o e a p t f d r a e o o r h i i pe u l c f m n f n s i i rpi t i o d r h t m t r t t e is saaeohe h uro v o un c e t n t o p c p u s c a r , i e c c r g i r n o v p t e r eor l ” n o e f m c ao e ane t . u e p n ta a i d p r r n n m e o b S o n y n r 2 o e e G b S e e S e p d r y t i P r a h i t e eev r d ados po 5 n o o— o G y h t e s i d a r o M ’fo t m i o n 9 y i l y h s h o n l m t s e c o t t , a 1 n smbusu p C t t t s r abl a tm e o e,l s c p c e e a l ” f e t e r e o c , s e e y a r m o rr c esi r t n umo i ud e h. o rn o o f et ye ho csn c ud mr c t t cny, e n bgfc E ) d h u d o n h l n c , F a A a n F u i n , c d i s e r n l a 2 ayo t s t m f f t i o s o f u n o i n l p i e wk s c ae o s e —s 0 —t o k t pr ra f ,s w ra s y) f rc o . o p a t r n hn eo ma f C i hm n o ; pn i n20 .eat mamn fs pc o o temo f t O t e i e t t P E i o ( l i , e a h o eocs l o aw ur n a r od a n2 s sm a e ff2 a e i d s i d r e u r cinmsieeemh l neso of o o l v h b i u h n s m t o e e a o t t t d r n e e t i o n i m c i k o o s ) ) t i t ybtnsbdttr l , r e a s g a n y m l r i , i 0 o n n i r uurouofsae i . v s ”c6 h ea ((t i P g n a uoe r 9 c , n e d a 2 t a 2 a o saeppboapb i h y y f t t t s ( e5 o o s ir i s a t crs af ag nns 9 id u di * hm ) ) ) ) o / o o r e l l 1 w w 2 o i d n a l i i i t 1, 1 te ( ce e u t t lo lv 0 u I a ( s ( pi c u t 6 8 i t ) c c ( n b u a 0 he f a ea 9c a 9 Aa e e n a d a c 1A “ 1 r s s s s “ “rrn (2 i l ) ) ) ( ( (

b Explanation 1

, 2 0 0 2 , t c A ) e c n a n e t n i a M d n a n o i t a r e p O ( s y a w l i a R o r t e M f o ) ( ) 1 ( 2 n o i t c e s

see Appendix

See

Corresponding Provision :

Corresponding Provision : a a a

S. 2 1.21

Explanation 2

i ii

iii

CODE ON SOCIAL SECURITY LAW MANUAL AUTHOR : PUBLISHER : DATE OF PUBLICATION : EDITION : ISBN NO : NO. OF PAGES : BINDING TYPE :

Taxmann's Editorial Board Taxmann August 2026 July 2026 Edition 9789375612902 888 Paperback

Rs. 1,175 DESCRIPTION Code on Social Security Law Manual is Taxmann's single-volume working reference on the Code on Social Security 2020. It is built for the reader who cannot consult four or five publications to answer one question: the bare Code will not say which return to file, in what form, by when, or under which of the three schemes that now carry provident fund, insurance and pension administration. The Manual gathers the statute, the rules made under it, the welfare scheme notified under it, the three schemes issued under Section 15, the notifications that brought the Code into force and the cross-Code compliance material into one volume of some 890 pages, arranged in the order the work runs—concordance lookup, section text, editorial restatement, case law, applicable rule, scheme paragraph, prescribed form, notification, FAQ, compliance checklist. The Manual is built for the reader who works with the Code on Social Security as operative law and needs the supporting apparatus alongside the statutory text: • HR, Payroll, Benefits and Compliance Heads • In-House Counsel and Labour-Law Practitioners • Compliance and Finance Officers • Trustees, Plan Administrators and Pension Administrators • EPFO, ESIC, BOCW Welfare Board, State Unorganised Workers' Board and Career Centre Officials, Inspectors-cum-Facilitators • Employees' Insurance Courts, Industrial Tribunals, Appellate Authorities, Competent Authorities and other Adjudicating Authorities • Faculty, Researchers and Students of Labour Law The Present Publication is the July 2026 Edition, updated till 1st July 2026. It is authored/edited by Taxmann's Editorial Board with the following noteworthy features: • [Layered Per-Section Treatment] Statutory text, a Corresponding Provision line naming its ancestor in the repealed Acts, a Section Notes block in plain-language bullets, and a Comments block—nutshell synopsis first, then sub-numbered notes on the points practitioners actually argue. Litigated provisions carry a further Relevant Case Laws block • [Ten Concordance Tables, Placed at the Front] One forward table from the Code into all nine legacy Acts and one reverse table from each—Employee's Compensation 1923, ESI 1948, EPF 1952, Employment Exchanges 1959, Maternity Benefit 1961, Payment of Gratuity 1972, Cine-Workers 1981, BOCW Welfare Cess 1996 and Unorganised Workers 2008—placed ahead of the statutory text, because a reader from legacy practice starts with the old section number • [A Long-Form Comparative Study] A free-text analytical chapter of roughly forty pages reading the Code against the nine legacy Acts and stating what has changed and what has merely moved • [The Central Rules with the Full Set of Forms] The Social Security (Central) Rules 2026 across fourteen Chapters and sixty-nine Rules, with every prescribed Form from Form I to Form XXX • [The Other Beneficiaries Medical Facilities Scheme 2026 in Full] Reproduced alongside the Central Rules. Because it opens ESI hospital infrastructure to beneficiaries registered under any other Central Government scheme, the volume covers both ESI-covered and Scheme-covered medical-benefit administration • [The Three 2026 Schemes, Each Reproduced Whole] The Provident Funds Scheme across nine Chapters and fifty-nine paragraphs with an Annexure of Special Provisions and Forms I to XII; the Pension Scheme across thirty-six paragraphs; and the Deposit-Linked Insurance Scheme across thirty-one—each with its return Form, and kept together because the latter two apply the Provident Funds Scheme where their own provisions fall short • [Material for Purposive Interpretation] The Statement of Objects and Reasons and the Notes on Clauses for the originating Bill, reproduced as separate apparatus blocks for arguments before Tribunals, ESI Courts and High Courts • [An In-Volume Appendix of Cross-Referenced Statutes] Where the Code refers out—the Aadhaar Act 2016, the Companies Act 2013, the Factories Act 1948, the General Clauses Act 1897, the Industrial Disputes Act 1947, the Mines Act 1952, the Civil and Criminal Procedure Codes and some fifteen others—the referenced provision is reprinted • [A Concept-Led Subject Index] Entered under the terms professionals actually search—provident fund, contribution, exempted establishment, sickness and maternity benefit, gratuity entitlement and forfeiture, employment injury, BOCW Cess, gig and platform worker, Aadhaar, Social Security Fund, compounding of offences—each entry running to the governing section • [A Notifications Module That Works as a Finding List] 43 notifications printed in full with the jurisdictional tables allocating work across the Central Provident Fund Commissioner, the Director General of ESIC, the Social Security Officers and the Assistant, Deputy and Regional Directors. Read in sequence they set out the staged commencement in one place—Aadhaar from 2021, the pension and provident fund provisions from 2023, general commencement from 21-11-2025 with its December corrigendum, ESI extension to notified districts of Manipur, Meghalaya and Mizoram from 1-4-2026, and the designation, delegation and recovery notifications of May 2026 • [Seven-Part Frequently Asked Questions Module] Twelve FAQs on the Code on Wages 2019, nineteen on the Industrial Relations Code 2020, nineteen on the OSH & WC Code 2020 and twenty-six on the Code on Social Security 2020, with a departmental OSH & WC FAQ as on 13-3-2026 and an Additional FAQs module as on 16-3-2026. The Social Security set answers what is asked first—digital procedure, maternity certification, gratuity timing and forfeiture, cess instalments, gig worker registration, inspections, appeals and records • [A Multi-Chapter Compliance Handbook] For employers in the Central Government sphere across seven chapters—an introduction, a survey of the reforms, one chapter per Code, and a closing Summary of Action Points—anchored to section references and set out as bullet-form obligation maps, with five Annexures carrying the key definitions and operative Schedules of the other Codes

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