{"id":32628,"date":"2026-08-02T14:01:35","date_gmt":"2026-08-02T08:31:35","guid":{"rendered":"https:\/\/carajput.com\/blog\/?p=32628"},"modified":"2026-08-02T14:37:27","modified_gmt":"2026-08-02T09:07:27","slug":"32628-2","status":"publish","type":"post","link":"https:\/\/carajput.com\/blog\/32628-2\/","title":{"rendered":"Code on Social Security 2020: Employer Compliance Guide 2026"},"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-6a6f213c1314f\" 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-6a6f213c1314f\"  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\/32628-2\/#All_About_the_Code_on_Social_Security_2020_Employer_Compliance_Guide_2026\" title=\"All About the Code on Social Security, 2020: Employer Compliance Guide 2026\">All About the Code on Social Security, 2020: Employer Compliance Guide 2026<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/carajput.com\/blog\/32628-2\/#What_is_the_meaning_of_%E2%80%9CCode_on_Social_Security_2020\" title=\"What is the meaning of &#8220;Code on Social Security, 2020 ?\u00a0\">What is the meaning of &#8220;Code on Social Security, 2020 ?\u00a0<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/carajput.com\/blog\/32628-2\/#The_Code_on_Social_Security_2020_replaces_and_consolidates_major_legislation_including\" title=\"The Code on Social Security, 2020, replaces and consolidates major legislation, including\">The Code on Social Security, 2020, replaces and consolidates major legislation, including<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/carajput.com\/blog\/32628-2\/#Summary_of_Key_Provisions_of_the_Social_Security_Rules\" title=\"Summary of Key Provisions of the Social Security Rules\">Summary of Key Provisions of the Social Security Rules<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/carajput.com\/blog\/32628-2\/#1_Employees_Provident_Fund_EPF_and_Employees_State_Insurance_ESI\" title=\"1. Employees&#8217; Provident Fund (EPF) and Employees&#8217; State Insurance (ESI)\">1. Employees&#8217; Provident Fund (EPF) and Employees&#8217; State Insurance (ESI)<\/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\/32628-2\/#2_Employee_Compensation\" title=\"2. Employee Compensation\">2. Employee Compensation<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/carajput.com\/blog\/32628-2\/#3_Gratuity\" title=\"3. Gratuity\">3. Gratuity<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/carajput.com\/blog\/32628-2\/#4_Maternity_Benefit_and_Creche_Facilities\" title=\"4. Maternity Benefit and Cr\u00e8che Facilities\">4. Maternity Benefit and Cr\u00e8che Facilities<\/a><ul class='ez-toc-list-level-4'><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/carajput.com\/blog\/32628-2\/#Maternity_Benefits\" title=\"Maternity Benefits\">Maternity Benefits<\/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\/32628-2\/#Creche_Facilities\" title=\"Cr\u00e8che Facilities\">Cr\u00e8che Facilities<\/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\/32628-2\/#Creche_Allowance\" title=\"Cr\u00e8che Allowance\">Cr\u00e8che Allowance<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/carajput.com\/blog\/32628-2\/#Nursing_Breaks\" title=\"Nursing Breaks\">Nursing Breaks<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/carajput.com\/blog\/32628-2\/#5_Building_and_Other_Construction_Workers_BOCW_and_Cess\" title=\"5. Building and Other Construction Workers (BOCW) and Cess\">5. Building and Other Construction Workers (BOCW) and Cess<\/a><ul class='ez-toc-list-level-4'><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/carajput.com\/blog\/32628-2\/#Project_Information\" title=\"Project Information\">Project Information<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/carajput.com\/blog\/32628-2\/#Advance_Cess_Payment\" title=\"Advance Cess Payment\">Advance Cess Payment<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/carajput.com\/blog\/32628-2\/#Project_Changes\" title=\"Project Changes\">Project Changes<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/carajput.com\/blog\/32628-2\/#Assessments_and_Appeals\" title=\"Assessments and Appeals\">Assessments and Appeals<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/carajput.com\/blog\/32628-2\/#Worker_Registration\" title=\"Worker Registration\">Worker Registration<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/carajput.com\/blog\/32628-2\/#6_Social_Security_for_Unorganised_Gig_and_Platform_Workers\" title=\"6. Social Security for Unorganised, Gig and Platform Workers\">6. Social Security for Unorganised, Gig and Platform Workers<\/a><ul class='ez-toc-list-level-4'><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/carajput.com\/blog\/32628-2\/#Unorganised_Workers\" title=\"Unorganised Workers\">Unorganised Workers<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/carajput.com\/blog\/32628-2\/#Gig_and_Platform_Workers\" title=\"Gig and Platform Workers\">Gig and Platform Workers<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/carajput.com\/blog\/32628-2\/#Eligibility_for_Benefits\" title=\"Eligibility for Benefits\">Eligibility for Benefits<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/carajput.com\/blog\/32628-2\/#Aggregator_Contributions\" title=\"Aggregator Contributions\">Aggregator Contributions<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/carajput.com\/blog\/32628-2\/#Refunds_and_Interest\" title=\"Refunds and Interest\">Refunds and Interest<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/carajput.com\/blog\/32628-2\/#7_Employment_Information_and_Vacancy_Reporting\" title=\"7. Employment Information and Vacancy Reporting\">7. Employment Information and Vacancy Reporting<\/a><ul class='ez-toc-list-level-4'><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/carajput.com\/blog\/32628-2\/#Vacancy_Reporting\" title=\"Vacancy Reporting\">Vacancy Reporting<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/carajput.com\/blog\/32628-2\/#Timelines\" title=\"Timelines\">Timelines<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-28\" href=\"https:\/\/carajput.com\/blog\/32628-2\/#Selection_Results\" title=\"Selection Results\">Selection Results<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-29\" href=\"https:\/\/carajput.com\/blog\/32628-2\/#Employment_Information_Returns\" title=\"Employment Information Returns\">Employment Information Returns<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-30\" href=\"https:\/\/carajput.com\/blog\/32628-2\/#8_Registers_Records_and_Annual_Returns\" title=\"8. Registers, Records and Annual Returns\">8. Registers, Records and Annual Returns<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-31\" href=\"https:\/\/carajput.com\/blog\/32628-2\/#Key_compliance_requirements\" title=\"Key compliance requirements:\">Key compliance requirements:<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-32636\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2026\/08\/image005SSK4.jpg\" alt=\"Code on Social Security, 2020\" width=\"1080\" height=\"774\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2026\/08\/image005SSK4.jpg 624w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2026\/08\/image005SSK4-300x215.jpg 300w\" sizes=\"(max-width: 1080px) 100vw, 1080px\" \/><\/h2>\n<h2><span class=\"ez-toc-section\" id=\"All_About_the_Code_on_Social_Security_2020_Employer_Compliance_Guide_2026\"><\/span><span style=\"color: #000080;\"><strong style=\"font-size: 16px;\">All About the Code on Social Security, 2020: Employer Compliance Guide 2026<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h2><span class=\"ez-toc-section\" id=\"What_is_the_meaning_of_%E2%80%9CCode_on_Social_Security_2020\"><\/span><span style=\"font-size: 16px; color: #000080;\">What is the meaning of &#8220;Code on Social Security, 2020 ?\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>The Code on Social Security, 2020, is one of India&#8217;s four labour codes that consolidates multiple employee welfare and social security laws into a single framework. It governs key employee benefits such as Provident Fund (PF), Employee State Insurance (ESI), gratuity, maternity benefits, employee compensation, and social security for certain gig and platform workers.<\/p>\n<div>\n<h3><span class=\"ez-toc-section\" id=\"The_Code_on_Social_Security_2020_replaces_and_consolidates_major_legislation_including\"><\/span><span style=\"color: #000080;\">The Code on Social Security, 2020, replaces and consolidates major legislation, including<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<h2><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-32049\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2026\/06\/Old-vs-New-Section-Social-Security-Code-2020.jpg\" alt=\"Old vs New Section Social Security Code 2020\" width=\"1080\" height=\"990\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2026\/06\/Old-vs-New-Section-Social-Security-Code-2020.jpg 1080w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2026\/06\/Old-vs-New-Section-Social-Security-Code-2020-300x275.jpg 300w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2026\/06\/Old-vs-New-Section-Social-Security-Code-2020-1024x939.jpg 1024w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2026\/06\/Old-vs-New-Section-Social-Security-Code-2020-768x704.jpg 768w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2026\/06\/Old-vs-New-Section-Social-Security-Code-2020-800x733.jpg 800w\" sizes=\"(max-width: 1080px) 100vw, 1080px\" \/><\/h2>\n<ul>\n<li>Employees&#8217; Provident Funds and Miscellaneous Provisions Act, 1952<\/li>\n<li>The Employees&#8217; State Insurance Act, 1948<\/li>\n<li>Payment of Gratuity Act, 1972<\/li>\n<li>Maternity Benefit Act, 1961<\/li>\n<li>Employee Compensation Act, 1923<\/li>\n<li>Unorganised Workers&#8217; Social Security Act, 2008<\/li>\n<\/ul>\n<p>With the notification of the Social Security Rules, 2026, employers are expected to face greater compliance obligations relating to:<\/p>\n<ul>\n<li>Payroll and wage structuring<\/li>\n<li>PF and ESI compliance<\/li>\n<li>Employee benefit administration<\/li>\n<li>Statutory documentation and record maintenance<\/li>\n<li>Worker registration and social security coverage<\/li>\n<li>Digital filings and annual returns<\/li>\n<li>Compliance monitoring and reporting requirements<\/li>\n<\/ul>\n<p>As multiple labour welfare laws are now governed under a unified social security framework, businesses should strengthen their HR, payroll, compliance, documentation, and record-keeping systems to ensure timely compliance, reduce legal risks, and effectively manage employee benefits under the new regime.<\/p>\n<\/div>\n<div>\n<h2><span class=\"ez-toc-section\" id=\"Summary_of_Key_Provisions_of_the_Social_Security_Rules\"><\/span><span style=\"color: #000080;\">Summary of Key Provisions of the Social Security Rules<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-32052\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2026\/06\/\ud835\udc07\ud835\udc11-\ud835\udc02\ud835\udc28\ud835\udc26\ud835\udc29\ud835\udc25\ud835\udc22\ud835\udc1a\ud835\udc27\ud835\udc1c\ud835\udc1e-\ud835\udc08\ud835\udc2c-\ud835\udc0d\ud835\udc28\ud835\udc2d-\ud835\udc09\ud835\udc2e\ud835\udc2c\ud835\udc2d-\ud835\udc00\ud835\udc1b\ud835\udc28\ud835\udc2e\ud835\udc2d-\ud835\udc05\ud835\udc22\ud835\udc25\ud835\udc22\ud835\udc27\ud835\udc20-\ud835\udc11\ud835\udc1e\ud835\udc2d\ud835\udc2e\ud835\udc2b\ud835\udc27\ud835\udc2c-\ud835\udc00\ud835\udc27\ud835\udc32\ud835\udc26\ud835\udc28\ud835\udc2b\ud835\udc1e.jpeg\" alt=\"Highlights of Social Security Code, 2020\" width=\"1034\" height=\"1588\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2026\/06\/\ud835\udc07\ud835\udc11-\ud835\udc02\ud835\udc28\ud835\udc26\ud835\udc29\ud835\udc25\ud835\udc22\ud835\udc1a\ud835\udc27\ud835\udc1c\ud835\udc1e-\ud835\udc08\ud835\udc2c-\ud835\udc0d\ud835\udc28\ud835\udc2d-\ud835\udc09\ud835\udc2e\ud835\udc2c\ud835\udc2d-\ud835\udc00\ud835\udc1b\ud835\udc28\ud835\udc2e\ud835\udc2d-\ud835\udc05\ud835\udc22\ud835\udc25\ud835\udc22\ud835\udc27\ud835\udc20-\ud835\udc11\ud835\udc1e\ud835\udc2d\ud835\udc2e\ud835\udc2b\ud835\udc27\ud835\udc2c-\ud835\udc00\ud835\udc27\ud835\udc32\ud835\udc26\ud835\udc28\ud835\udc2b\ud835\udc1e.jpeg 435w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2026\/06\/\ud835\udc07\ud835\udc11-\ud835\udc02\ud835\udc28\ud835\udc26\ud835\udc29\ud835\udc25\ud835\udc22\ud835\udc1a\ud835\udc27\ud835\udc1c\ud835\udc1e-\ud835\udc08\ud835\udc2c-\ud835\udc0d\ud835\udc28\ud835\udc2d-\ud835\udc09\ud835\udc2e\ud835\udc2c\ud835\udc2d-\ud835\udc00\ud835\udc1b\ud835\udc28\ud835\udc2e\ud835\udc2d-\ud835\udc05\ud835\udc22\ud835\udc25\ud835\udc22\ud835\udc27\ud835\udc20-\ud835\udc11\ud835\udc1e\ud835\udc2d\ud835\udc2e\ud835\udc2b\ud835\udc27\ud835\udc2c-\ud835\udc00\ud835\udc27\ud835\udc32\ud835\udc26\ud835\udc28\ud835\udc2b\ud835\udc1e-195x300.jpeg 195w\" sizes=\"(max-width: 1034px) 100vw, 1034px\" \/><\/p>\n<p>The notified Social Security (SS) rules provide the operational framework for implementing the Code on Social Security, 2020. The major provisions are summarized below:<\/p>\n<h3><span class=\"ez-toc-section\" id=\"1_Employees_Provident_Fund_EPF_and_Employees_State_Insurance_ESI\"><\/span><span style=\"color: #000080;\">1. Employees&#8217; Provident Fund (EPF) and Employees&#8217; State Insurance (ESI)<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>Employers seeking exemption from EPF or ESI provisions must obtain consent from the majority of employees and provide self-certified evidence of compliance and contribution payments.<\/li>\n<li>Exemption\/inapplicability applications will be deemed approved if authorities do not decide them within 60 days.<\/li>\n<li>Establishments cannot normally opt out of EPF\/ESI coverage until 5 years have elapsed from the date the provisions became applicable.<\/li>\n<li>Even after exemption, employers must continue complying with specified conditions, maintain records, submit returns, and obtain fresh approvals in certain restructuring situations.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"2_Employee_Compensation\"><\/span><span style=\"color: #000080;\">2. Employee Compensation<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>Detailed procedures have been prescribed for:\n<ul>\n<li>Reporting workplace accidents.<\/li>\n<li>Filing compensation claims.<\/li>\n<li>Adjudication and payments through specified forms and electronic platforms.<\/li>\n<\/ul>\n<\/li>\n<li>Delayed compensation payments beyond 30 days attract 12% annual simple interest (or a notified rate).<\/li>\n<li>Mechanisms have been introduced for inter-state and international transfer of compensation claims and records.<\/li>\n<li>Competent authorities can demand accident reports, records, and transfer of compensation funds when necessary.<\/li>\n<li>Employers must inform employees, both in writing and electronically, about their compensation rights in a language they understand.<\/li>\n<li>Organizations may need stronger systems for accident reporting, claim management, and compliance documentation.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"3_Gratuity\"><\/span><span style=\"color: #000080;\">3. Gratuity<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>Employees must submit gratuity nominations in Form III within 90 days of completing one year of service.<\/li>\n<li>Employers must verify and return attested nomination copies within 30 days.<\/li>\n<li>Gratuity claims:\n<ul>\n<li>Employees\/nominees: within 30 days from gratuity becoming payable.<\/li>\n<li>Legal heirs: within 1 year.<\/li>\n<li>Delayed applications may still be accepted for valid reasons.<\/li>\n<\/ul>\n<\/li>\n<li>Fixed-term employees become eligible for gratuity after completing one year of service.<\/li>\n<li>Employers must:\n<ul>\n<li>Accept or reject a claim within 15 days.<\/li>\n<li>Pay gratuity within 30 days after admitting the claim.<\/li>\n<\/ul>\n<\/li>\n<li>Gratuity disputes should generally be resolved within 6 months, extendable by 3 additional months.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"4_Maternity_Benefit_and_Creche_Facilities\"><\/span><span style=\"color: #000080;\">4. Maternity Benefit and Cr\u00e8che Facilities<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<h4><span class=\"ez-toc-section\" id=\"Maternity_Benefits\"><\/span><span style=\"color: #000080;\">Maternity Benefits<\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li>Prescribed forms and medical certificates are required for claiming benefits.<\/li>\n<li>In case of the employee&#8217;s death:\n<ul>\n<li>Benefits payable to nominees\/legal heirs must be paid within 2 months.<\/li>\n<\/ul>\n<\/li>\n<li>Nursing break wages must be paid within 48 hours of certificate submission.<\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Creche_Facilities\"><\/span><span style=\"color: #000080;\">Cr\u00e8che Facilities<\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li>Mandatory for establishments employing 50 or more workers.<\/li>\n<li>Cr\u00e8ches should generally be located within 1 kilometre of the workplace.<\/li>\n<li>Detailed standards have been prescribed regarding:\n<ul>\n<li>Infrastructure<\/li>\n<li>Staffing<\/li>\n<li>Working hours<\/li>\n<li>First-aid facilities<\/li>\n<li>Feeding arrangements<\/li>\n<li>Minimum space requirements<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Creche_Allowance\"><\/span><span style=\"color: #000080;\">Cr\u00e8che Allowance<\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li>Employers may provide a cr\u00e8che allowance instead of a physical cr\u00e8che through agreement with employees or unions.<\/li>\n<li>Minimum allowance: INR 500 per month per child.<\/li>\n<li>Usually available for up to two children.<\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Nursing_Breaks\"><\/span><span style=\"color: #000080;\">Nursing Breaks<\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li>Each nursing break: 15 minutes.<\/li>\n<li>Additional travel time up to 15 minutes depending on distance to the cr\u00e8che.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"5_Building_and_Other_Construction_Workers_BOCW_and_Cess\"><\/span><span style=\"color: #000080;\">5. Building and Other Construction Workers (BOCW) and Cess<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<h4><span class=\"ez-toc-section\" id=\"Project_Information\"><\/span><span style=\"color: #000080;\">Project Information<\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li>Employers must furnish project information in Form XV within 60 days of commencement.<\/li>\n<li>Any changes must be reported within 30 days.<\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Advance_Cess_Payment\"><\/span><span style=\"color: #000080;\">Advance Cess Payment<\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li>Construction cess must be paid in advance based on self-assessment.<\/li>\n<li>Cost calculations should be based on:\n<ul>\n<li>CPWD rates<\/li>\n<li>State PWD rates<\/li>\n<li>Notified schedules<\/li>\n<li>RERA project costs<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Project_Changes\"><\/span><span style=\"color: #000080;\">Project Changes<\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li>Stoppage or reduction of work must be reported within 60 days.<\/li>\n<li>Project completion must be reported within 60 days.<\/li>\n<li>Refunds are available for excess cess in certain cases.<\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Assessments_and_Appeals\"><\/span><span style=\"color: #000080;\">Assessments and Appeals<\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li>Employers have 30 days to respond to scrutiny notices.<\/li>\n<li>Appeals against assessments or penalties must be filed within 90 days.<\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Worker_Registration\"><\/span><span style=\"color: #000080;\">Worker Registration<\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li>Eligible construction workers must be registered within 30 days of eligibility.<\/li>\n<li>Aadhaar-linked registration and Universal Registration Numbers are required.<\/li>\n<li>Inter-state migration updates must be completed within 30 days.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"6_Social_Security_for_Unorganised_Gig_and_Platform_Workers\"><\/span><span style=\"color: #000080;\">6. Social Security for Unorganised, Gig and Platform Workers<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<h4><span class=\"ez-toc-section\" id=\"Unorganised_Workers\"><\/span><span style=\"color: #000080;\">Unorganised Workers<\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li>Workers aged 16 years and above must self-register using Aadhaar.<\/li>\n<li>Governments will issue:\n<ul>\n<li>Digital identity cards<\/li>\n<li>Universal Account Numbers (UANs)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Gig_and_Platform_Workers\"><\/span><span style=\"color: #000080;\">Gig and Platform Workers<\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li>Aggregators must register workers within 45 days of rule commencement.<\/li>\n<li>Worker onboarding and exits must be updated daily or in real time through electronic systems.<\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Eligibility_for_Benefits\"><\/span><span style=\"color: #000080;\">Eligibility for Benefits<\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p>A worker must generally have:<\/p>\n<ul>\n<li>At least 90 days of engagement with one aggregator; or<\/li>\n<li>120 cumulative days across multiple aggregators during the previous financial year.<\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Aggregator_Contributions\"><\/span><span style=\"color: #000080;\">Aggregator Contributions<\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li>Provisional contribution return: by 30 June each year.<\/li>\n<li>Final audited return and balance contribution: by 31 October.<\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Refunds_and_Interest\"><\/span><span style=\"color: #000080;\">Refunds and Interest<\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li>Refund claims for excess contributions must be processed within 90 days.<\/li>\n<li>Delay in contribution attracts 1% interest per month or part thereof.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"7_Employment_Information_and_Vacancy_Reporting\"><\/span><span style=\"color: #000080;\">7. Employment Information and Vacancy Reporting<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<h4><span class=\"ez-toc-section\" id=\"Vacancy_Reporting\"><\/span><span style=\"color: #000080;\">Vacancy Reporting<\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li>Public sector employers must report vacancies to Career Centres before recruitment.<\/li>\n<li>Private establishments with 20 or more employees may also be required to report vacancies when notified.<\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Timelines\"><\/span><span style=\"color: #000080;\">Timelines<\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li>Regional Career Centre vacancies: at least 15 days before application closing date.<\/li>\n<li>Central Career Centre vacancies: at least 40 days before application closing date.<\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Selection_Results\"><\/span><span style=\"color: #000080;\">Selection Results<\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li>Employers must report recruitment outcomes within 30 days of selection.<\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Employment_Information_Returns\"><\/span><span style=\"color: #000080;\">Employment Information Returns<\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><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=\"981\" height=\"1472\" 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: 981px) 100vw, 981px\" \/><\/p>\n<ul>\n<li>Governments may require employers to maintain records relating to\u00a0Workforce strength, Recruitment,\u00a0Vacancies,\u00a0Occupational categories,\u00a0Future manpower requirements.<\/li>\n<li>Annual Employment Information Return (Form XXVI) must be filed each year.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"8_Registers_Records_and_Annual_Returns\"><\/span><span style=\"color: #000080;\">8. Registers, Records and Annual Returns<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Employers must maintain prescribed records, including:<\/p>\n<ul>\n<li>Employee register.<\/li>\n<li>Attendance and muster roll.<\/li>\n<li>Wage, overtime &amp; deduction registers.<\/li>\n<li>Register of women employees.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Key_compliance_requirements\"><\/span><strong><span style=\"color: #000080;\">Key compliance requirements:<\/span><\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>Records may be maintained electronically.<\/li>\n<li>The records must be preserved for 5 years.<\/li>\n<li>Wage slips must be issued on or before wage payment.<\/li>\n<li>Records should be available within the workplace or within 3 km of it.<\/li>\n<li>Employers must display details of the authorized compliance officer.<\/li>\n<li>Annual unified returns for gratuity and maternity benefit provisions must be filed by 28\/29 February every year.<\/li>\n<\/ul>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>All About the Code on Social Security, 2020: Employer Compliance Guide 2026 What is the meaning of &#8220;Code on Social Security, 2020 ?\u00a0 The Code on Social Security, 2020, is one of India&#8217;s four labour codes that consolidates multiple employee welfare and social security laws into a single framework. It governs key employee benefits such &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":[10514],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/32628"}],"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=32628"}],"version-history":[{"count":6,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/32628\/revisions"}],"predecessor-version":[{"id":32641,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/32628\/revisions\/32641"}],"wp:attachment":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/media?parent=32628"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/categories?post=32628"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/tags?post=32628"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}