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State-specific compliance

Social Security Code — EPF, ESI & Gratuity Convergence in Assam

How Social Security Code — EPF, ESI & Gratuity Convergence applies to a business operating in Assam, with the state-level authority, citations and the next deadline.

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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

Social Security Code — EPF, ESI & Gratuity Convergence as it applies to businesses operating in Assam. 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.

  • 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 a central regulation that applies uniformly across India, including Assam. In Assam, the day-to-day administering authority and the office where filings are submitted will be Ministry of Labour & Employment.

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

Does Social Security Code — EPF, ESI & Gratuity Convergence apply to your business in Assam?

FacetConditionApplies
State coverageCentral regulation: applies in all states and union territories
Sector coverageApplies across all sectorsDepends
Employee threshold10+ employeesDepends

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

Related

Social Security Code — EPF, ESI & Gratuity Convergence in other states