Author: Taxmann

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[Analysis] EPF Act under Code on Social Security 2020 – Coverage | Contribution | Schemes

Provident fund is now Chapter III of the Code on Social Security, 2020, sections 14 to 23. Coverage, the ₹15,000 wage ceiling, the three 2026 Schemes, why the Code says ten per cent while most employers pay twelve, the section 17 recovery chain and the dates the notifications do not line up.

[Analysis] Definition of Wages under Code on Social Security 2020 – Section 2(88) | The One-Half Rule | What It Changes

Section 2(88) of the Code on Social Security, 2020 replaced five wage definitions with one. What it includes, the eleven exclusions, the first proviso that adds allowances back above one-half of all remuneration, the fifteen per cent in-kind limit, and what it changes chapter by chapter.

[Analysis] Maternity Benefit Act under Code on Social Security 2020 – Eligibility | Duration | Duties

Chapter VI of the Code on Social Security, 2020 replaced the Maternity Benefit Act, 1961. Eligibility and the eighty-day rule, how the benefit is calculated, twenty-six weeks and the exceptions, adoptive and commissioning mothers after the Supreme Court’s March 2026 ruling, the ₹3,500 medical bonus, nursing breaks and crèche duties.

[Analysis] Employee’s Compensation Act under Code on Social Security 2020 – Liability | Computation | Claims

Employees’ compensation is now Chapter VII of the Code on Social Security, 2020, sections 73 to 99, replacing the Employee’s Compensation Act, 1923. When the employer is liable, the three defences and when they fall away, occupational disease and the six-month rule, commuting accidents, how section 76 computes the amount, and the seven-day reporting duty.

[Analysis] ESI Act under Code on Social Security 2020 – Coverage | Contribution | Benefits

ESI is now Chapter IV of the Code on Social Security, 2020, which replaced the Employees’ State Insurance Act, 1948. Coverage, the Rule 19 contribution rates of 3.25% and 0.75%, the six benefits in section 32, the Rule 22 qualifying conditions, employer default and the Employees’ Insurance Courts.

[Analysis] Pending Proceedings and Transition under Code on Social Security 2020 – Section 153 | Section 164 | Deadlines

What happens to EPF and ESI proceedings that were already running when the Code on Social Security, 2020 came into force. Section 153 on transitional organisations, section 164 on repeal and savings, the third proviso to section 125(2), and the six transitional deadlines still running.

[Analysis] Aggregator Obligations under Code on Social Security 2020 – Seventh Schedule | Contribution | Registration

Section 114 of the Code on Social Security, 2020 read with the Seventh Schedule: who counts as an aggregator, the nine categories, the one-to-two per cent contribution and its five per cent ceiling, and the registration duties under Rule 48 that are already running.

[Analysis] BOCW Cess under Code on Social Security 2020 – Rate | Self-Assessment | Appeal

BOCW cess is levied under Chapter VIII of the Code on Social Security, 2020, sections 100 to 108. The notified rate of one per cent, what the cost of construction leaves out, advance payment on a chartered engineer’s certificate, the final self-assessment and the appeal.

[Analysis] Assessment, Recovery and Compliance under Code on Social Security 2020 – Section 125 | Appeals | Penalties

Chapter XI of the Code on Social Security, 2020 carries assessment, recovery and compliance. The five-year bar in section 125, the two-year conclusion window, the twenty-five per cent appeal deposit, interest and damages, the VISHWAS 2026 settlement window and the penalties in Chapter XII.

[Analysis] Nine Acts Subsumed in the Code on Social Security 2020 – Chapter Map | Repeal | Savings

Section 164(1) of the Code on Social Security, 2020 repeals nine Acts by name. Eight became a chapter of the Code; the Cine-Workers Welfare Fund Act, 1981 did not. The chapter map, what section 164(2) saves, and the one-year clock that stops on 21 November 2026.