Vide notification dated May 08, 2026, the Ministry of Labour and Employment, Government of India has notified the Code on Social Security (Central) Rules, 2026 (“SS Rules”), framed under the Code on Social Security, 2020 (“SS Code”). The SS Rules operationalize several key aspects of the SS Code relating to provident fund, employee state insurance, gratuity, maternity benefits, employee compensation, building and construction workers, gig and platform workers, and compliance/reporting obligations under a consolidated framework.
The key features of the notified SS Rules are summarized below:
- Employees’ Provident Fund and Employees’ State Insurance
- The SS Rules operationalise the exemption/inapplicability framework under the employees’ provident fund (“EPF”) or employees’ state insurance (“ESI”) chapters, requiring employers to obtain consent of majority employees and furnish self-certified proof of statutory compliance and contribution remittances before seeking exemption
