Key Provisions under the Code on Social Security, 2020 (MoLE Circular to States/UTs, 4 January 2026)

No. H-11025/03/2025-GPW Government of India Ministry of Labour and Employment Shram Shakti Bhawan, New Delhi Dated *inuary, 2026 The Addl. CS/SCS/Principal Secretary/Secretary, Labour Department of all States/UTs Subject: Key provisions under the Code on Social Security, 2020- reg.

Sir/Madam, The Code on Social Security, 2020 has been enforced on 21.11.2025 with the objective to consolidate and simplify the existing social security laws into a single framework and to extend social security coverage to all workers, including organized, unorganized, gig, platform, and self-employed workers, by ensuring universal access to social security benefits, promoting portability of benefits across employments and States, enabling the Central and State Governments to frame appropriate schemes, leveraging technology for efficient delivery, and clearly defining the roles of govemments, employers, and aggregators in order to provide comprehensive social protection to the workforce in line with evolving labour market conditions.

2. The Sections 154, 155 & 159 and 156 defines the power of Appropriate Government (Central/State), Central Government and State Government to make rules under the Code on Social Security, 2020. Thc details of sections on which lules are to be made by these Governments in their capacity as Appropriate Government, Central Government and State Government are given in Annexure A, B, C and D respectively, for reference. The details of sections on which Central Government will make schemes are also given in Annexure E.

3.

The Code Social Security,2020 on https://labour.gov.in/sites/default/files/ss code_gazette. pdf.

is available at

4. You are kindly requested to take note of the above provisions under the Code on Social Security, 2020 including that related to gig and platform workers, which was enforced on 21.11.2025, while framing subordinate legislation and other social security measures for this workforce, so as to ensure that actions taken by the Central Government and the States/Union Territories are aligned and effectively deliver the intended social _security benefits.

Yours faithfully, Deputy Secretary to the Government of India Tel. No. (011) 23711120 Copy for information to:-

(i) PS to Hon'ble Minister for Labour & Employment/ PS to Hon'ble Minister of State for Labour & Employment

(ii) PPS to

(iii) PSO to JS(AS), MoLE Annexure-A Power of appropriate Government to make rules under 154 l.

o.

1.

5.

6.

8.

10.

11.

12.

13.

14.

15.

16.

17.

18.

19.

o.

1.

Section 51(1) ubject mount in connection with premium for Group Insurance Scheme o the beneficiaries ducational schemes for the benefit of children of the beneficiaries edical expenses for treatment of major ailments of a beneficiary or, such dependant anner and time within which second appeal may be filed to th mployees' Insurance Court by the Insured Person or the Corporation Manner of commencement of proceedings before the Employees' Insurance Court, fees and procedure thereof 53(1) (third Bank or other financial institution in which the gratuity shall b roviso)

550) 55(4) 55(5) 55(6) 56(1) 57(3) 57(4) 58(1) 72(3) 82(4) 89(1) 91(1) 105(2) invested for the benefit of minor ime, form and manner of nomination by an employee Time to make fresh nomination orm and manner of modification of a nomination orm for fresh nomination ime within which and the form in which a written application Form of application to the competent authority anner of registration of an establishment by the employer Manner of composition of the Board of Trustees of the approve tuity fund and the manner in which the competent authority may ecover the amount of the gratuity payable to an employee from th insurer Qualifications and experience of the officer appointed as the competent authority uthority to whom an appeal may be preferred Class of employers and the form of notice-book Manner of recording the memorandum in a register by the competen authority ther experience and qualifications for appointment as a competen authority ime limit to pay the amount of cess •ees for appeal

2.

3.

4.

5.

6.

7.

8.

9.

30.

31.

32.

3.

4.

5.

6.

120(1) 120(2) 120(3) 120(4)

1236) 123(b) 123(d) 13 8 (4) 139(2) 143(1) 143(2) 143(5) Conditions to acquire, hold, sell or otherwise transfer any movable o immovable property onditions to invest moneys, re-invest or realise investments erms to raise loans and take measures for discharging such loans Terms to constitute for the benefit of officers and staff or any class o hem, provident or other benefit funds onditions and manner of writing off irrecoverable dues Other powers of Inspector-cum-Facilitator orm and manner for maintenance of records and registers and othe articulars and details Manner and form for display of notices at the work places of th mployees Manner and period of filing returns to the officers or authority Form and manner of application for compounding of an offence anner and form for reporting vacancies and form for filing th eturn by the employer, to the concerned career centre ime within which the Central Board or the Corporation, as the cas may be, shall forward its view to the appropriate Government onditions which the exempted establishment or the class o stablishments or an employee or class of employees, as the case ma e, shall comply with after such exemption onditions for management of the trust anner of determining the misuse of any benefit by an establishmen r by any other person Annexure-B Exclusive power of Central Government to make rules under Section 155 1.

5.

6.

7.

8.

9.

10.

11.

12.

13.

14.

15.

1.

ection o.

(9) roviso 4(1)

(3)

(6) 4(7) 5(3) 5(4)(a) Subject anner, and the conditions subject to which, the provisions o apter III shall be made inapplicable to an establishment by the Central Provident Fund Commissioner, anner, and the conditions subject to which the provisions of tha Chapter IV shall be made inapplicable to an establishment by the irector General of the Corporation anner of establishment and maintenance of career centre and th career services The income of dependent parents (including father-in-law and other-in-law of a woman employee) Other authority who shall be deemed to be the occupier he matters which are directly related to the condition of ship, fo hich the owner of ship shall be deemed to be the occupier The time and manner of registration of establishment, the manne f making application for cancellation of the registration, the conditions subject to which the registration shall be cancelled and the procedure of cancellation and other matters relating thereto in respect of an establishment to which Chapter III or Chapter I applies, and whose business activities are in the process of closure Manner of administration of the funds vested in the Central Boar he manner to assist the Central Board in performance of its functions by Executive Committee he terms and conditions, including tenure of office of members ofthe Central Board and Executive Committee he other functions and the manner of performing such functions Manner of administration of the Corporation and the manner of representation of States he manner of constitution of Standing Committee he manner of administration of the affairs of the Corporation, exercise of powers and performance of functions by the Standin Committee e duties and powers of Medical Benefit Committee 5(7) 16.

6(1) 17.

6(4) 18.

6(6) 19.

o.

9(1) 1.

(4) 2.

11(1) 3.

4.

11(2) 1(1) 5.

3(2) 6.

4(3) 7.

8.

24(4) 24(7) proviso 9.

5(4) 0.

1.

26(k) 7(1) 2.

33.

7(2) 7(3) 4.

5. 280) 9(2) 6.

Terms and conditions, including tenure of office, subject to whic member of the Corporation and Standing Committee shall discharge their respective duties Manner of exercising the powers by NSSB and assigning th function to perform by the National Social Security Board he manner of nomination of members of NSSB, their term o office and other conditions of service, procedure to be followed i the discharge of their functions and manner of filling vacancies Time, place and rules of procedure relating to the transaction o usiness of NSSB ther welfare measures and facilities of BOCW he intervals at which Social Security Organisation or an Committee thereof shall meet and the procedure in regard to th ansaction of business at meetings Fee and allowances of members of such Social Security Organisation or Committee Manner of reconstitution of the Corporation or the Central Boar or the National Social Security Board or the State Unorganise Workers' Board or the Building Workers' Welfare Board or any o the Committees alternate arrangements for the purpose of administration of th relevant provisions of this Code Manner of maintenance of a provident fund account in relation he establishment Form, manner, time limits and fees for filing of appeal Salary and allowances of the Director General or the Financial omrmssioner owers and duties Maximum monthly salary limit Manner of investment of Employees' State Insurance Fund or any other money which is held by Corporation Limits for defraying of expenditure Conditions to acquire, hold, sell or otherwise transfer any movable or immovable property onditions to invest moneys by the Corporation erms to raise loans and taking measures for discharging such loans Manner of insurance of employees Rate of contributions

37. 30 8.

32(3) 9.

o. 33 1.

2.

8(1) 8(2) 3.

9(3) 0(6) 5.

2(1) 6.

7.

8. 570) 57(2) 9.

57(3) o.

51. 62(1) 62(5) 52.

65(1) 3.

65(2) 54.

5. 65(3) 6.

67(1) 7.

8. 68(1) ype of administrative expenses and percentage of income whic ay be spent on expenses and the limits for such expenses Limit for the amount of payment Qualifications to claim benefits, conditions, rate and period thereof Limits within which the Corporation may incur expenditure fro he •4 mployeest State Insurance Fund anner and time within which the Insured person or th orporation may file appeal Rates, periods and conditions for payment of dependent's benefit ther dependents alification of an Insured Person and his family to claim medi nefit and the conditions subject to which such benefit may ven and the scale and period thereof, and the payment o ntribution and other conditions under the third proviso thereof;

Structure, functions, powers and activities of the organisation fo roviding certain benefits to employees in case of sickness, aternity and employment injury xtended period for insurance, the manner of satisfaction and the anner of calculation of capitalised value of benefit payable to th employee

z) terms and conditions subject to which the scheme may be perated Manner of obtaining an insurance by every employer, other th n employer or an establishment belonging to, or under the control f, the Central Government or a State Government nditions to exempt and manner of establishing an approve atuity flind ime limit to get establishment registered by the employer he form of notice roof of pregnancy and proof of delivery Proof of miscarriage or medical termination of pregnancy roof of tubectomy operation Proof of illness uration of breaks Number of employees and distance for creche facility oss misconduct under the second proviso to sub-section (1) o ection 68;

9.

92(1) o.

2(3) 61.

93(3) 62.

63.

100(2) 4.

100(3) 100(4) 65.

6. 101 67.

103(1) 68.

105(1) 69.

o. 106 1.

107(2) 2.

3.

4.

5.

6.

7.

8.

Rate of interest to be paid by the employer Manner of notice anner of transmitting money orm, manner and fee for application for claim or settlement anner and time of collection of cess Manner of deposit of the cess so collected niform rate or rates of advance cess Rate of interest in case of delayed payment of cess under sectio 101;

Manner of self-assessment of cess;

uthority to inquire and impose penalty ime limit to prefer appeal, appellate authority, form and manne of appeal Manner of registration as beneficiary Benefits of a beneficiary 1 Eligible age for registration and form and manner of information 113(2) 138(1) 141 (4) 143(1) 143(3) orm of application, documents for registration and manner of sel egistration Carrying out the matters relating to smooth functioning of social ecurity schemes for Gig and Platform Workers Manner of compounding of offences anner of establishment and administration of the Social Securi Fund for social security and welfare of unorganised workers, gi workers and platform workers.

e source of the fund shall comprise of funding received unde Section 109(3), section 114(3) and from the composition o offences under this Code relating to Central Government from an other social security fund established under any other central labour law ligibility conditions to be fulfilled prior to grant of exemption an e conditions to be complied with after exemption xtension period of exemption Annexure-C Exclusive power of Central Governrnent Io make rules under Section 159 to give effect to arrnngcmcnts with other countries for the transfer of money paid as compensation Sl. Section Subject O.

1.

2.

The Central Government may, by notification, make rules for the transfe to any foreign country of money deposited with a competent authori der Chapter VII which has been awarded to or may be due to, any person esiding or about to reside in such foreign country and for the receipt, distribution and administration in any State of any money deposited unde e law relating to employees' compensation in any foreign country, whic has been awarded to, or may be due to any person residing or about to reside in any State:

rovided that no sum deposited under Chapter VII in respect of fatal accidents shall be so transferred without the consent of the employe oncerned after the competent authority receiving the sum has passe orders determining its distribution and apportionment under section 81.

Where money deposited with a competent authority has been so transferred in accordance with the rules made under this section, th rovisions elsewhere contained in this Code regarding distribution by the competent authority of compensation deposited with him shall cease to apply in respect of any such money.

Annexure-D Exclusive power of State Governments to make rules under Section 155 l.

No.

1.

5.

6.

8.

10.

11.

12.

13.

14.

15.

ection Subject 6(9)

602) 6(14)

(4)

(5) 50(2) 50(3) 76(7) 79(1) 84(1) 88(1) 2(1) 93(4) 141(5) Manner of exercising the powers and performance of functions by Stat Unorganised Workers' Board anner of nomination of members of the Board, their term of office an other conditions of service, the procedure to be followed in the discharg of their functions by, and the manner of filling vacancies among th embers of the Board ime, place and rules of procedure relating to the transaction of business at meetin s of the Board erms and conditions of appointment and the salaries and othe allowances payable to the chairperson and the other members of th uilding Workers' Welfare Board and the manner of filling of casua acancies of such members erms and conditions of appointment and the salary and allowances ayable to the Secretary and the other officers and employees of the sai Board under clause rocedure to be followed by the Employees' Insurance Court Costs incidental to any proceeding before an Employees' Insurance Court The amount to be deposited towards the expenditure of the frneral of the employee with the competent authority by the employer Conditions when application for review is made without certificate of a medical practitioner he frequent interval for medical examination The form of statement to be submitted by the employer The manner in which matters may be dealt with by or before a competen authority Time-limit for disposal of application and costs incidental to th roceedings he manner of authentication of memorandum Establishment of a Social Security Fund by the State Government for th welfare of unorganised workers and there shall be credited the amoun ceived from the composition of offences under this code relating to the State Government and such other sources as may be prescribed by th State Govt and manner for administering and expending the fund for the welfare of unorganised workers.

Annexure-E Sections under which Central Government will make schemes l.

O.

1.

2.

3.

4.

5.

Section Subject 15 (1) •mployees' Provident Fund Scheme, Employees' Pension Scheme, mployees' Deposit Linked Scheme through EPFO y other scheme for the purpose of providing social securi enefits through EPFO Scheme for other beneficiaries besides Insured Persons (IPs) through ESIC 5 (1) Schemes for unorganised workers, gig workers and platform orkers through ESIC 109(1) Framing of schemes for unorganised workers for life and disabili over; health and maternity benefits; old age protection; an ucation, and any other benefit as may be determined by th Central Government.

114(1) Schemes for gig workers and platform workers for life and isability cover; accident insurance; health and maternity benefits;

ld age protection; creche; and any other benefit as may be etermined by the Central Government.