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.
Definition
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-VIIlabour.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-VIIlabour.gov.in
Triggers (applicability predicates)
These predicates are evaluated by Compliance Radar's applicability engine against a business profile to decide whether this rule applies.
employee_count>=10
Deadlines and penalty
Cadence: monthly
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.
Citations
- SourceCode on Social Security, 2020 + Code on Social Security (Central) Rules, 2020 — Chapters III-VIIlabour.gov.in