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ARTICLE · 29 MAY 2026

Continuity In Coverage: Analysis Of S.O. 2702(E) Notifying The Wage Ceiling For Mandatory Provident Fund Benefits Under The Code On Social Security, 2020

The enactment of the Code on Social Security, 2020 (Act 36 of 2020) represented a watershed legislative initiative to consolidate and amend the diverse social security laws operating in India...

IndiaEmployment and HR

The enactment of the Code on Social Security, 2020 (Act 36 of 2020) represented a watershed legislative initiative to consolidate and amend the diverse social security laws operating in India, subsuming within its unified framework the Employees’ Provident Funds and Miscellaneous Provisions Act, 1952, the Employees’ State Insurance Act, 1948, the Employees’ Compensation Act, 1923, and other allied enactments. In furtherance of the phased operationalization of this consolidated regime, the Ministry of Labour and Employment issued Notification S.O. 2702(E) dated 29th May 2026, published in the Extraordinary Gazette of India, Part II—Section 3—Sub-section (ii), thereby notifying Rupees fifteen thousand per month as the wage ceiling for the purposes of Chapter III of the said Code.

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