Central regulation

Social Security Code — EPF, ESI & Gratuity Convergence

Notified 21 November 2025, consolidates EPF Act, ESI Act, Gratuity Act, Maternity Benefit Act, Employees' Compensation Act and unorganised workers schemes. Mandates ESIC for all establishments with 10+ employees regardless of district notification.

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Information, not legal advice. Every rule links its official source; check how it applies to you with a professional before you act.

Definition

SourceCode on Social Security, 2020 + Code on Social Security (Central) Rules, 2020 · Chapters III-VII
labour.gov.in

What it means in practice

Social Security Code — EPF, ESI & Gratuity Convergence is administered by Ministry of Labour & Employment. The obligation is grounded in Code on Social Security, 2020 + Code on Social Security (Central) Rules, 2020 (Chapters III-VII).

Gratuity now payable to fixed-term employees on pro-rata basis (no 5-year minimum). Aggregator workers covered for first time.

SourceCode on Social Security, 2020 + Code on Social Security (Central) Rules, 2020 · Chapters III-VII
labour.gov.in

Triggers (applicability conditions)

Compliance radar in LuckPanda checks these conditions against a business profile to decide whether this rule applies.

employee_count>=10

Deadlines and penalty

Cadence: Monthly · Recurring
Next due: No fixed date Recurring; dates depend on your registration
Penalty for default: Non-deposit of contributions: fine Rs 1 lakh - Rs 3 lakh + 1-3 years imprisonment; repeat default attracts 2-5 years imprisonment under Sec 133.

This obligation has no fixed calendar date: it depends on when you start, your licence date or your registration.

Citations

SourceCode on Social Security, 2020 + Code on Social Security (Central) Rules, 2020 · Chapters III-VII
labour.gov.in