{"id":32626,"date":"2026-08-02T14:01:11","date_gmt":"2026-08-02T08:31:11","guid":{"rendered":"https:\/\/carajput.com\/blog\/?p=32626"},"modified":"2026-08-02T14:15:47","modified_gmt":"2026-08-02T08:45:47","slug":"employment-information-return-code-on-social-security-2020","status":"publish","type":"post","link":"https:\/\/carajput.com\/blog\/employment-information-return-code-on-social-security-2020\/","title":{"rendered":"Employment Information Return -Code on Social Security, 2020"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_58 counter-hierarchy ez-toc-counter ez-toc-light-blue ez-toc-container-direction\">\n<p class=\"ez-toc-title\">Page Contents<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-6a6f213bad932\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #000000;color:#000000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #000000;color:#000000\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-6a6f213bad932\"  aria-label=\"Toggle\" \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/carajput.com\/blog\/employment-information-return-code-on-social-security-2020\/#Employment_Information_Return_Form_XXVI_under_the_Code_on_Social_Security_2020\" title=\"Employment Information Return (Form XXVI) under the Code on Social Security, 2020\">Employment Information Return (Form XXVI) under the Code on Social Security, 2020<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/carajput.com\/blog\/employment-information-return-code-on-social-security-2020\/#Key_Compliance_Updates_for_Employers\" title=\"Key Compliance Updates for Employers\">Key Compliance Updates for Employers<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/carajput.com\/blog\/employment-information-return-code-on-social-security-2020\/#Expanded_Applicability_of_the_Threshold_under_Code_on_Social_Security_2020\" title=\"Expanded Applicability of the Threshold: under\u00a0Code on Social Security, 2020\">Expanded Applicability of the Threshold: under\u00a0Code on Social Security, 2020<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/carajput.com\/blog\/employment-information-return-code-on-social-security-2020\/#Annual_Filing_Replaces_Quarterly_Reporting_under_Code_on_Social_Security_2020\" title=\"Annual Filing Replaces Quarterly Reporting under\u00a0Code on Social Security, 2020\">Annual Filing Replaces Quarterly Reporting under\u00a0Code on Social Security, 2020<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/carajput.com\/blog\/employment-information-return-code-on-social-security-2020\/#Action_Required_from_Employers\" title=\"Action Required: from\u00a0Employers\u00a0\">Action Required: from\u00a0Employers\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/carajput.com\/blog\/employment-information-return-code-on-social-security-2020\/#Common_Compliance_Mistakes_Employers_Must_Avoid_in_2026\" title=\"Common Compliance Mistakes Employers Must Avoid in 2026\">Common Compliance Mistakes Employers Must Avoid in 2026<\/a><ul class='ez-toc-list-level-4'><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/carajput.com\/blog\/employment-information-return-code-on-social-security-2020\/#1_Incorrect_Salary_Structures\" title=\"1. Incorrect Salary Structures\">1. Incorrect Salary Structures<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/carajput.com\/blog\/employment-information-return-code-on-social-security-2020\/#2_Ignoring_Contractor_Compliance_Risks\" title=\"2. Ignoring Contractor Compliance Risks\">2. Ignoring Contractor Compliance Risks<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/carajput.com\/blog\/employment-information-return-code-on-social-security-2020\/#3_Delayed_Registrations\" title=\"3. Delayed Registrations\">3. Delayed Registrations<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/carajput.com\/blog\/employment-information-return-code-on-social-security-2020\/#4_Weak_Documentation_and_Record-Keeping\" title=\"4. Weak Documentation and Record-Keeping\">4. Weak Documentation and Record-Keeping<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/carajput.com\/blog\/employment-information-return-code-on-social-security-2020\/#5_Improper_Worker_Classification\" title=\"5. Improper Worker Classification\">5. Improper Worker Classification<\/a><\/li><\/ul><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-32630\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2026\/08\/1785560685548.jpeg\" alt=\"Employment Information Return\" width=\"945\" height=\"1418\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2026\/08\/1785560685548.jpeg 800w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2026\/08\/1785560685548-200x300.jpeg 200w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2026\/08\/1785560685548-683x1024.jpeg 683w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2026\/08\/1785560685548-768x1152.jpeg 768w\" sizes=\"(max-width: 945px) 100vw, 945px\" \/><\/h2>\n<h2><span class=\"ez-toc-section\" id=\"Employment_Information_Return_Form_XXVI_under_the_Code_on_Social_Security_2020\"><\/span><span style=\"color: #000080;\">Employment Information Return (Form XXVI) under the Code on Social Security, 2020<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<div>\n<p>The Employment Exchanges (Compulsory Notification of Vacancies) Act, 1959 has now been integrated into the Code on Social Security, 2020. As most states are yet to notify their respective rules, the <a href=\"https:\/\/carajput.com\/archives\/main-provisions-under-code-on-social-security-2020.pdf\">Code on Social Security (Central) Rules, 2026<\/a> currently govern the filing requirements for employment information returns.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Key_Compliance_Updates_for_Employers\"><\/span><span style=\"color: #000080;\">Key Compliance Updates for Employers<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<h3><span class=\"ez-toc-section\" id=\"Expanded_Applicability_of_the_Threshold_under_Code_on_Social_Security_2020\"><\/span><span style=\"color: #000080;\"><strong>Expanded Applicability of the Threshold: under\u00a0Code on Social Security, 2020<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The threshold for private sector establishments has been reduced from 25 employees to 20 or more employees, bringing a larger number of employers within the compliance framework.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Annual_Filing_Replaces_Quarterly_Reporting_under_Code_on_Social_Security_2020\"><\/span><span style=\"color: #000080;\"><strong>Annual Filing Replaces Quarterly Reporting under\u00a0Code on Social Security, 2020<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The erstwhile ER-I quarterly return has been discontinued and replaced with the Annual Employment Information Return (Form XXVI).<\/p>\n<ul>\n<li>Filing Due Date: Form XXVI must be filed within 30 days from the close of the financial year.<\/li>\n<li>Due Date for FY 2026-27: 30 April 2027<\/li>\n<li>No ER-I Return Required for July 2026<\/li>\n<\/ul>\n<p>With the transition to the new compliance regime under the Code on Social Security, 2020, the quarterly ER-I return that would have been due in July 2026 is no longer applicable. Going forward, covered establishments are required to file only the annual Form XXVI.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Action_Required_from_Employers\"><\/span><span style=\"color: #000080;\"><strong>Action Required: from\u00a0Employers\u00a0<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Employers should promptly review their workforce strength, assess applicability under the revised threshold, and update compliance calendars to ensure timely filing under the new framework. The following are key takeaways for employers:\u00a0The Social Security rules significantly increase compliance obligations through:<\/p>\n<ul>\n<li>Digitization and electronic filings.<\/li>\n<li>Strict timelines for claims and reporting.<\/li>\n<li>Expanded protections for gig and platform workers.<\/li>\n<li>Detailed maternity and cr\u00e8che standards.<\/li>\n<li>Stronger obligations regarding gratuity, compensation, and worker registration.<\/li>\n<li>Enhanced record-keeping and annual return requirements.<\/li>\n<\/ul>\n<p>Organizations should review HR, payroll, labor-law compliance, contractor management, and digital record-keeping processes to ensure readiness under the Social Security Code framework.<\/p>\n<\/div>\n<div>\n<h3><span class=\"ez-toc-section\" id=\"Common_Compliance_Mistakes_Employers_Must_Avoid_in_2026\"><\/span><span style=\"color: #000080;\">Common Compliance Mistakes Employers Must Avoid in 2026<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-32632\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2026\/08\/Common-Compliance-Mistakes-Employers-Must-Avoid-in-2026.png\" alt=\"Common Compliance Mistakes Employers Must Avoid in 2026\" width=\"1090\" height=\"501\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2026\/08\/Common-Compliance-Mistakes-Employers-Must-Avoid-in-2026.png 1090w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2026\/08\/Common-Compliance-Mistakes-Employers-Must-Avoid-in-2026-300x138.png 300w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2026\/08\/Common-Compliance-Mistakes-Employers-Must-Avoid-in-2026-1024x471.png 1024w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2026\/08\/Common-Compliance-Mistakes-Employers-Must-Avoid-in-2026-768x353.png 768w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2026\/08\/Common-Compliance-Mistakes-Employers-Must-Avoid-in-2026-800x368.png 800w\" sizes=\"(max-width: 1090px) 100vw, 1090px\" \/><\/p>\n<p>The Social Security Code and the newly notified Social Security Rules are transforming the compliance landscape for employers. With increased digitisation, stricter reporting obligations, expanded social security coverage, and enhanced record-keeping requirements, organisations must proactively review their HR, payroll, and labour law practices.\u00a0Employers should particularly avoid the following mistakes:<\/p>\n<h4><span class=\"ez-toc-section\" id=\"1_Incorrect_Salary_Structures\"><\/span><span style=\"color: #000080;\">1. Incorrect Salary Structures<\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p>Many organisations continue to use legacy salary structures without evaluating the revised wage definitions under labour codes. An improper salary breakup can result in:<\/p>\n<ul>\n<li>Higher PF contribution liabilities<\/li>\n<li>Increased gratuity obligations<\/li>\n<li>Retrospective compliance exposures<\/li>\n<li>Payroll restructuring costs<\/li>\n<\/ul>\n<p>A periodic review of compensation structures is critical to ensure compliance and cost predictability.<\/p>\n<h4><span class=\"ez-toc-section\" id=\"2_Ignoring_Contractor_Compliance_Risks\"><\/span><span style=\"color: #000080;\">2. Ignoring Contractor Compliance Risks<\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p>Principal employers often assume that labour law compliance is solely the contractor&#8217;s responsibility. However, regulators frequently hold principal employers accountable for:<\/p>\n<ul>\n<li>PF and ESI defaults<\/li>\n<li>Worker registration failures<\/li>\n<li>Wage payment irregularities<\/li>\n<li>Social security violations<\/li>\n<\/ul>\n<p>Robust contractor due diligence and regular compliance audits are essential.<\/p>\n<h4><span class=\"ez-toc-section\" id=\"3_Delayed_Registrations\"><\/span><span style=\"color: #000080;\">3. Delayed Registrations<\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p>Delaying EPF, ESI, BOCW, or other statutory registrations while expanding operations can lead to:<\/p>\n<ul>\n<li>Interest and penalties<\/li>\n<li>Backdated contribution liabilities<\/li>\n<li>Regulatory scrutiny<\/li>\n<li>Litigation risks<\/li>\n<\/ul>\n<p>Businesses should assess registration requirements before crossing statutory thresholds.<\/p>\n<h4><span class=\"ez-toc-section\" id=\"4_Weak_Documentation_and_Record-Keeping\"><\/span><span style=\"color: #000080;\">4. Weak Documentation and Record-Keeping<\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p>The Social Security Rules place significant emphasis on records, returns, registrations, and electronic filings. Failure to maintain proper documentation may create serious issues during inspections and audits.<\/p>\n<p>Key records include:<\/p>\n<ul>\n<li>Employee registers<\/li>\n<li>Attendance and muster rolls<\/li>\n<li>Wage and overtime records<\/li>\n<li>Gratuity and maternity benefit records<\/li>\n<li>Contractor compliance documents<\/li>\n<li>Annual statutory returns<\/li>\n<\/ul>\n<p>Employers should maintain records in a readily accessible and auditable format.<\/p>\n<h4><span class=\"ez-toc-section\" id=\"5_Improper_Worker_Classification\"><\/span><span style=\"color: #000080;\">5. Improper Worker Classification<\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p>Classifying workers as freelancers, consultants, contractors, gig workers, or fixed-term employees without proper assessment can create substantial compliance exposure.<\/p>\n<p>Incorrect classification may lead to:<\/p>\n<ul>\n<li>PF and ESI demands<\/li>\n<li>Gratuity claims<\/li>\n<li>Compensation liabilities<\/li>\n<li>Litigation and reputational risk<\/li>\n<\/ul>\n<p>Worker engagement models should be reviewed against the actual nature of work and control exercised by the organisation.<\/p>\n<p>The compliance focus in 2026 is shifting from merely filing returns to maintaining a defensible compliance ecosystem supported by proper documentation, timely registrations, accurate worker classification, and continuous monitoring of statutory obligations. Organisations that invest in compliance governance today will be better positioned to avoid penalties, disputes, and operational disruptions tomorrow<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Employment Information Return (Form XXVI) under the Code on Social Security, 2020 The Employment Exchanges (Compulsory Notification of Vacancies) Act, 1959 has now been integrated into the Code on Social Security, 2020. As most states are yet to notify their respective rules, the Code on Social Security (Central) Rules, 2026 currently govern the filing requirements &hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10512],"tags":[10513],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/32626"}],"collection":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/comments?post=32626"}],"version-history":[{"count":3,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/32626\/revisions"}],"predecessor-version":[{"id":32634,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/32626\/revisions\/32634"}],"wp:attachment":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/media?parent=32626"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/categories?post=32626"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/tags?post=32626"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}