Overview
The Code on Social Security, 2020 amalgamates nine central labour laws covering social security — including the EPF Act, ESI Act, Maternity Benefit Act, Gratuity Act, and others. It extends social security coverage to gig workers, platform workers, and unorganised sector workers for the first time.
Key Provisions
Provident Fund (EPF) applicability to establishments with 20+ workers (Section 17)
Employees State Insurance (ESI) coverage extended to all states and hazardous industries (Section 28)
Gratuity payable after 5 years of continuous service (Section 53)
Maternity benefit of 26 weeks for first two children (Section 60)
Social security for gig and platform workers via welfare fund (Section 114)
Building and Construction Workers welfare cess and fund provisions (Section 90)
Unified registration portal for employers and workers (Section 142)
Applicability
Establishments with 10+ workers (ESI) or 20+ workers (EPF)
Gig workers and platform workers (new provisions)
Unorganised sector workers
Building and construction workers
Amendment History
2024
Several states notified their Social Security Code rules, bringing provisions into effect.
2021
Draft rules circulated for public consultation; state governments directed to frame complementary rules.
2020
Original enactment