Finin2min · Finance & Law Explained in 2 Minutes
Official heading index

Social Security (Central) Rules, 2026

Section/rule-by-rule Finin2min index with practical relevance. It is a navigation and explanation layer; use the linked official instrument for exact text.

Legal position: reviewed as at 9 July 2026. Open official instrument.
No.Official headingChapterTopicFinin2min explanationCurrent relevance
1Short title and commencementGeneral administrationCovers short title and commencement under the instrument. Read it with linked definitions, delegated rules, notifications, state provisions and savings clauses.Legal coverage, operational controls, records and evidence in the current compliance environment.
2DefinitionsDefinitions and scopeDefines the terms and boundaries used for definitions. Apply these definitions before testing coverage or calculating any entitlement.Legal coverage, operational controls, records and evidence in the current compliance environment.
3Manner and conditions of making the provisions of Chapter III or Chapter IV inapplicable to an establishmentChapter VIII of the Code;General administrationCovers manner and conditions of making the provisions of chapter iii or chapter iv inapplicable to an establishment under Chapter VIII of the Code;. Read it with linked definitions, delegated rules, notifications, state provisions and savings clauses.Legal coverage, operational controls, records and evidence in the current compliance environment.
4Income of dependent parents of employeeChapter IV have been made applicable under sub-section (5) or sub-section (7) of section 1 of the — Code, may apply electronically on the specified portal to the Central Provident Fund Commissioner orGeneral administrationCovers income of dependent parents of employee under Chapter IV have been made applicable under sub-section (5) or sub-section (7) of section 1 of the — Code, may apply electronically on the specified portal to the Central Provident Fund Commissioner or. Read it with linked definitions, delegated rules, notifications, state provisions and savings clauses.Legal coverage, operational controls, records and evidence in the current compliance environment.
5Registration of establishments and cancellation thereofChapter IV have been made applicable under sub-section (5) or sub-section (7) of section 1 of the — Code, may apply electronically on the specified portal to the Central Provident Fund Commissioner orGeneral administrationCovers registration of establishments and cancellation thereof under Chapter IV have been made applicable under sub-section (5) or sub-section (7) of section 1 of the — Code, may apply electronically on the specified portal to the Central Provident Fund Commissioner or. Read it with linked definitions, delegated rules, notifications, state provisions and savings clauses.Legal coverage, operational controls, records and evidence in the current compliance environment.
6Administration of funds vested in Central BoardCHAPTER II — SOCIAL SECURITY ORGANISATIONSFund governanceCovers administration of funds vested in central board under CHAPTER II — SOCIAL SECURITY ORGANISATIONS. Read it with linked definitions, delegated rules, notifications, state provisions and savings clauses.Legal coverage, operational controls, records and evidence in the current compliance environment.
7Executive CommitteeCHAPTER II — SOCIAL SECURITY ORGANISATIONSGeneral administrationCovers executive committee under CHAPTER II — SOCIAL SECURITY ORGANISATIONS. Read it with linked definitions, delegated rules, notifications, state provisions and savings clauses.Legal coverage, operational controls, records and evidence in the current compliance environment.
8The Employees’ State Insurance Corporation, Standing Committee and Medical Benefit CommitteeCHAPTER II — SOCIAL SECURITY ORGANISATIONSESIForms part of ESI coverage, contribution or benefits. Test wage ceiling, contribution period, registration, accident reporting and benefit documentation.Coverage mapping, monthly contribution, employee registration, accident reporting and medical benefits.
9National Social Security BoardCHAPTER II — SOCIAL SECURITY ORGANISATIONSGeneral administrationCovers national social security board under CHAPTER II — SOCIAL SECURITY ORGANISATIONS. Read it with linked definitions, delegated rules, notifications, state provisions and savings clauses.Legal coverage, operational controls, records and evidence in the current compliance environment.
10Other welfare measures and facilitiesCHAPTER II — SOCIAL SECURITY ORGANISATIONSGeneral administrationCovers other welfare measures and facilities under CHAPTER II — SOCIAL SECURITY ORGANISATIONS. Read it with linked definitions, delegated rules, notifications, state provisions and savings clauses.Legal coverage, operational controls, records and evidence in the current compliance environment.
11Meetings, notice of meetings, list of business and quorumCHAPTER II — SOCIAL SECURITY ORGANISATIONSGeneral administrationCovers meetings, notice of meetings, list of business and quorum under CHAPTER II — SOCIAL SECURITY ORGANISATIONS. Read it with linked definitions, delegated rules, notifications, state provisions and savings clauses.Legal coverage, operational controls, records and evidence in the current compliance environment.
12Reconstitution of Corporation, Central Board, National Social Security Board, StateCHAPTER II — SOCIAL SECURITY ORGANISATIONSGeneral administrationCovers reconstitution of corporation, central board, national social security board, state under CHAPTER II — SOCIAL SECURITY ORGANISATIONS. Read it with linked definitions, delegated rules, notifications, state provisions and savings clauses.Legal coverage, operational controls, records and evidence in the current compliance environment.
13Form, manner, time limits and fees for filing of appealCHAPTER III — EMPLOYEESClaims and dispute resolutionProvides the route for form, manner, time limits and fees for filing of appeal. Track limitation periods, authority, documents, hearing rights and appeal steps.Legal coverage, operational controls, records and evidence in the current compliance environment.
14Salary and allowances of Director General and Financial CommissionerCHAPTER IV — EMPLOYEESGeneral administrationCovers salary and allowances of director general and financial commissioner under CHAPTER IV — EMPLOYEES. Read it with linked definitions, delegated rules, notifications, state provisions and savings clauses.Legal coverage, operational controls, records and evidence in the current compliance environment.
15Investment of Employees' State Insurance Fund or any other money held by CorporationCHAPTER IV — EMPLOYEESFund governanceCovers investment of employees' state insurance fund or any other money held by corporation under CHAPTER IV — EMPLOYEES. Read it with linked definitions, delegated rules, notifications, state provisions and savings clauses.Legal coverage, operational controls, records and evidence in the current compliance environment.
16Limits for defraying of expenditureCHAPTER IV — EMPLOYEESGeneral administrationCovers limits for defraying of expenditure under CHAPTER IV — EMPLOYEES. Read it with linked definitions, delegated rules, notifications, state provisions and savings clauses.Legal coverage, operational controls, records and evidence in the current compliance environment.
17Holding of property, etcCHAPTER IV — EMPLOYEESGeneral administrationCovers holding of property, etc under CHAPTER IV — EMPLOYEES. Read it with linked definitions, delegated rules, notifications, state provisions and savings clauses.Legal coverage, operational controls, records and evidence in the current compliance environment.
18Insurance of employeesCHAPTER IV — EMPLOYEESGeneral administrationCovers insurance of employees under CHAPTER IV — EMPLOYEES. Read it with linked definitions, delegated rules, notifications, state provisions and savings clauses.Legal coverage, operational controls, records and evidence in the current compliance environment.
19Rate of contributionsCHAPTER IV — EMPLOYEESGeneral administrationCovers rate of contributions under CHAPTER IV — EMPLOYEES. Read it with linked definitions, delegated rules, notifications, state provisions and savings clauses.Legal coverage, operational controls, records and evidence in the current compliance environment.
20Administrative expensesCHAPTER IV — EMPLOYEESGeneral administrationCovers administrative expenses under CHAPTER IV — EMPLOYEES. Read it with linked definitions, delegated rules, notifications, state provisions and savings clauses.Legal coverage, operational controls, records and evidence in the current compliance environment.
21Limit for funeral expensesCHAPTER IV — EMPLOYEESGeneral administrationCovers limit for funeral expenses under CHAPTER IV — EMPLOYEES. Read it with linked definitions, delegated rules, notifications, state provisions and savings clauses.Legal coverage, operational controls, records and evidence in the current compliance environment.
22Qualification for claiming benefitsCHAPTER IV — EMPLOYEESClaims and dispute resolutionProvides the route for qualification for claiming benefits. Track limitation periods, authority, documents, hearing rights and appeal steps.Legal coverage, operational controls, records and evidence in the current compliance environment.
23Appeal to Medical Appeal TribunalCHAPTER IV — EMPLOYEESClaims and dispute resolutionProvides the route for appeal to medical appeal tribunal. Track limitation periods, authority, documents, hearing rights and appeal steps.Legal coverage, operational controls, records and evidence in the current compliance environment.
24Second appeal to Employees’ Insurance CourtCHAPTER IV — EMPLOYEESClaims and dispute resolutionProvides the route for second appeal to employees’ insurance court. Track limitation periods, authority, documents, hearing rights and appeal steps.Legal coverage, operational controls, records and evidence in the current compliance environment.
25Qualification and other conditions of Insured Person and his family for claiming medical benefitCHAPTER IV — EMPLOYEESESIForms part of ESI coverage, contribution or benefits. Test wage ceiling, contribution period, registration, accident reporting and benefit documentation.Coverage mapping, monthly contribution, employee registration, accident reporting and medical benefits.
26Employees’ State Insurance SocietyCHAPTER IV — EMPLOYEESGeneral administrationCovers employees’ state insurance society under CHAPTER IV — EMPLOYEES. Read it with linked definitions, delegated rules, notifications, state provisions and savings clauses.Legal coverage, operational controls, records and evidence in the current compliance environment.
27Capitalised value of benefit payable to the employeeCHAPTER IV — EMPLOYEESGeneral administrationCovers capitalised value of benefit payable to the employee under CHAPTER IV — EMPLOYEES. Read it with linked definitions, delegated rules, notifications, state provisions and savings clauses.Legal coverage, operational controls, records and evidence in the current compliance environment.
28Terms and conditions for operation of scheme for other beneficiariesCHAPTER IV — EMPLOYEESGeneral administrationCovers terms and conditions for operation of scheme for other beneficiaries under CHAPTER IV — EMPLOYEES. Read it with linked definitions, delegated rules, notifications, state provisions and savings clauses.Legal coverage, operational controls, records and evidence in the current compliance environment.
29Proceedings before Employees' Insurance Court, etcCHAPTER IV — EMPLOYEESClaims and dispute resolutionProvides the route for proceedings before employees' insurance court, etc. Track limitation periods, authority, documents, hearing rights and appeal steps.Legal coverage, operational controls, records and evidence in the current compliance environment.
30Administration of FundCHAPTER IV — EMPLOYEESFund governanceCovers administration of fund under CHAPTER IV — EMPLOYEES. Read it with linked definitions, delegated rules, notifications, state provisions and savings clauses.Legal coverage, operational controls, records and evidence in the current compliance environment.
31Gratuity invested for benefit of minorCHAPTER V — GRATUITYGratuityForms part of the gratuity framework. Check coverage, continuous service, cessation event, last-drawn wages, nomination, forfeiture limits and payment timeline.CTC design, actuarial valuation, exit settlement, fixed-term employment and nomination controls.
32Nomination, fresh nomination and modificationCHAPTER V — GRATUITYGeneral administrationCovers nomination, fresh nomination and modification under CHAPTER V — GRATUITY. Read it with linked definitions, delegated rules, notifications, state provisions and savings clauses.Legal coverage, operational controls, records and evidence in the current compliance environment.
33Application for gratuity and appeal etc.,CHAPTER V — GRATUITYGratuityForms part of the gratuity framework. Check coverage, continuous service, cessation event, last-drawn wages, nomination, forfeiture limits and payment timeline.CTC design, actuarial valuation, exit settlement, fixed-term employment and nomination controls.
34Qualifications and experience of competent authorityCHAPTER V — GRATUITYGeneral administrationCovers qualifications and experience of competent authority under CHAPTER V — GRATUITY. Read it with linked definitions, delegated rules, notifications, state provisions and savings clauses.Legal coverage, operational controls, records and evidence in the current compliance environment.
35Certificate and notice of claim for maternity benefitCHAPTER VI — MATERNITY BENEFITMaternity benefitProtects maternity-related entitlement or process. Test eligibility, leave period, payment, notice, nursing breaks, crèche and non-discrimination controls.Leave policy, payroll continuity, return-to-work, crèche and anti-discrimination controls.
36Duration of nursing breaksCHAPTER VI — MATERNITY BENEFITGeneral administrationCovers duration of nursing breaks under CHAPTER VI — MATERNITY BENEFIT. Read it with linked definitions, delegated rules, notifications, state provisions and savings clauses.Legal coverage, operational controls, records and evidence in the current compliance environment.
37Employees and crèche facilityCHAPTER VI — MATERNITY BENEFITMaternity benefitProtects maternity-related entitlement or process. Test eligibility, leave period, payment, notice, nursing breaks, crèche and non-discrimination controls.Leave policy, payroll continuity, return-to-work, crèche and anti-discrimination controls.
38Gross misconductCHAPTER VI — MATERNITY BENEFITGeneral administrationCovers gross misconduct under CHAPTER VI — MATERNITY BENEFIT. Read it with linked definitions, delegated rules, notifications, state provisions and savings clauses.Legal coverage, operational controls, records and evidence in the current compliance environment.
39Complaint before Inspector-cum-Facilitator and appealCHAPTER VI — MATERNITY BENEFITInspectionGoverns complaint before inspector-cum-facilitator and appeal. Keep registers, payroll records, appointment letters and supporting documents capable of being produced electronically or physically.Legal coverage, operational controls, records and evidence in the current compliance environment.
40Duties of Inspector-cum-FacilitatorCHAPTER VI — MATERNITY BENEFITInspectionGoverns duties of inspector-cum-facilitator. Keep registers, payroll records, appointment letters and supporting documents capable of being produced electronically or physically.Legal coverage, operational controls, records and evidence in the current compliance environment.
41Collection and refund of cessCHAPTER VII — SOCIAL SECURITY AND CESS IN RESPECT OF BUILDING AND OTHERBOCW and cessCovers collection and refund of cess under CHAPTER VII — SOCIAL SECURITY AND CESS IN RESPECT OF BUILDING AND OTHER. Read it with linked definitions, delegated rules, notifications, state provisions and savings clauses.Legal coverage, operational controls, records and evidence in the current compliance environment.
42Time limit for payment of cess and rate of interestCHAPTER VII — SOCIAL SECURITY AND CESS IN RESPECT OF BUILDING AND OTHERBOCW and cessCovers time limit for payment of cess and rate of interest under CHAPTER VII — SOCIAL SECURITY AND CESS IN RESPECT OF BUILDING AND OTHER. Read it with linked definitions, delegated rules, notifications, state provisions and savings clauses.Legal coverage, operational controls, records and evidence in the current compliance environment.
43PenaltyCHAPTER VII — SOCIAL SECURITY AND CESS IN RESPECT OF BUILDING AND OTHEROffences and penaltiesSets the consequence or procedure relating to penalty. Maintain evidence of compliance and escalation because repeat or serious breaches may attract higher exposure.Legal coverage, operational controls, records and evidence in the current compliance environment.
44AppealCHAPTER VII — SOCIAL SECURITY AND CESS IN RESPECT OF BUILDING AND OTHERClaims and dispute resolutionProvides the route for appeal. Track limitation periods, authority, documents, hearing rights and appeal steps.Legal coverage, operational controls, records and evidence in the current compliance environment.
45Registration of building workerCHAPTER VII — SOCIAL SECURITY AND CESS IN RESPECT OF BUILDING AND OTHERBOCW and cessCovers registration of building worker under CHAPTER VII — SOCIAL SECURITY AND CESS IN RESPECT OF BUILDING AND OTHER. Read it with linked definitions, delegated rules, notifications, state provisions and savings clauses.Legal coverage, operational controls, records and evidence in the current compliance environment.
46Benefits of beneficiaryCHAPTER VII — SOCIAL SECURITY AND CESS IN RESPECT OF BUILDING AND OTHERGeneral administrationCovers benefits of beneficiary under CHAPTER VII — SOCIAL SECURITY AND CESS IN RESPECT OF BUILDING AND OTHER. Read it with linked definitions, delegated rules, notifications, state provisions and savings clauses.Legal coverage, operational controls, records and evidence in the current compliance environment.
47Recovery of due and exemptionCHAPTER VII — SOCIAL SECURITY AND CESS IN RESPECT OF BUILDING AND OTHERExemptionsCovers recovery of due and exemption under CHAPTER VII — SOCIAL SECURITY AND CESS IN RESPECT OF BUILDING AND OTHER. Read it with linked definitions, delegated rules, notifications, state provisions and savings clauses.Legal coverage, operational controls, records and evidence in the current compliance environment.
48Registration of unorganised workers, gig workers and platform workersCHAPTER VIII — SOCIAL SECURITY FOR UNORGANISED WORKERS, GIG WORKERS OR PLATFORMGig and unorganised workersCovers registration of unorganised workers, gig workers and platform workers under CHAPTER VIII — SOCIAL SECURITY FOR UNORGANISED WORKERS, GIG WORKERS OR PLATFORM. Read it with linked definitions, delegated rules, notifications, state provisions and savings clauses.Registration, scheme design and aggregator contribution readiness.
49Implementation of schemes and refund of contributionCHAPTER VIII — SOCIAL SECURITY FOR UNORGANISED WORKERS, GIG WORKERS OR PLATFORMFund governanceCovers implementation of schemes and refund of contribution under CHAPTER VIII — SOCIAL SECURITY FOR UNORGANISED WORKERS, GIG WORKERS OR PLATFORM. Read it with linked definitions, delegated rules, notifications, state provisions and savings clauses.Legal coverage, operational controls, records and evidence in the current compliance environment.
50Rules under section 120CHAPTER IX — FINANCE AND ACCOUNTSGeneral administrationCovers rules under section 120 under CHAPTER IX — FINANCE AND ACCOUNTS. Read it with linked definitions, delegated rules, notifications, state provisions and savings clauses.Legal coverage, operational controls, records and evidence in the current compliance environment.
51Conditions for writing off irrecoverable duesCHAPTER IX — FINANCE AND ACCOUNTSGeneral administrationCovers conditions for writing off irrecoverable dues under CHAPTER IX — FINANCE AND ACCOUNTS. Read it with linked definitions, delegated rules, notifications, state provisions and savings clauses.Legal coverage, operational controls, records and evidence in the current compliance environment.
52Account and annual reportCHAPTER IX — FINANCE AND ACCOUNTSGeneral administrationCovers account and annual report under CHAPTER IX — FINANCE AND ACCOUNTS. Read it with linked definitions, delegated rules, notifications, state provisions and savings clauses.Legal coverage, operational controls, records and evidence in the current compliance environment.
53Form and manner for maintenance of records and registers etcCHAPTER X — AUTHORITIES, ASSESSMENT, COMPLIANCE AND RECOVERYRecords and returnsRequires or governs form and manner for maintenance of records and registers etc. Translate it into an owner, due date, prescribed format, retention rule and review evidence.Legal coverage, operational controls, records and evidence in the current compliance environment.
54Compounding of offencesCHAPTER XI — OFFENCES AND PENALTIESOffences and penaltiesSets the consequence or procedure relating to compounding of offences. Maintain evidence of compliance and escalation because repeat or serious breaches may attract higher exposure.Legal coverage, operational controls, records and evidence in the current compliance environment.
55Establishment and maintenance of career centreCHAPTER XII — EMPLOYMENT INFORMATION AND MONITORINGGeneral administrationCovers establishment and maintenance of career centre under CHAPTER XII — EMPLOYMENT INFORMATION AND MONITORING. Read it with linked definitions, delegated rules, notifications, state provisions and savings clauses.Legal coverage, operational controls, records and evidence in the current compliance environment.
56Reporting of vacancies and result of selection etcCHAPTER XII — EMPLOYMENT INFORMATION AND MONITORINGGeneral administrationCovers reporting of vacancies and result of selection etc under CHAPTER XII — EMPLOYMENT INFORMATION AND MONITORING. Read it with linked definitions, delegated rules, notifications, state provisions and savings clauses.Legal coverage, operational controls, records and evidence in the current compliance environment.
57Rate of interest payable by employer under clause (a) of sub-section (3) of section 77CHAPTER XIII — EMPLOYEEGeneral administrationCovers rate of interest payable by employer under clause (a) of sub-section (3) of section 77 under CHAPTER XIII — EMPLOYEE. Read it with linked definitions, delegated rules, notifications, state provisions and savings clauses.Legal coverage, operational controls, records and evidence in the current compliance environment.
58Manner of notice under sub-section (1) and the manner of transmitting money under sub- section (3), of section 92CHAPTER XIII — EMPLOYEEGeneral administrationCovers manner of notice under sub-section (1) and the manner of transmitting money under sub- section (3), of section 92 under CHAPTER XIII — EMPLOYEE. Read it with linked definitions, delegated rules, notifications, state provisions and savings clauses.Legal coverage, operational controls, records and evidence in the current compliance environment.
59Form, manner and fee for application for claim or settlement under sub-section (3) of section 93CHAPTER XIII — EMPLOYEEClaims and dispute resolutionProvides the route for form, manner and fee for application for claim or settlement under sub-section (3) of section 93. Track limitation periods, authority, documents, hearing rights and appeal steps.Legal coverage, operational controls, records and evidence in the current compliance environment.
60Rules to give effect to arrangements with other countries for transfer of money paid as compensation under section 159CHAPTER XIII — EMPLOYEEEmployees compensationGoverns employment-injury compensation. Establish the employment nexus, accident/disease facts, wage basis, disablement/death category and reporting trail.Incident response, insurance, contractor workforce and fatal/disablement claims.
61Proceedings after transfer of mattersCHAPTER XIII — EMPLOYEEGeneral administrationCovers proceedings after transfer of matters under CHAPTER XIII — EMPLOYEE. Read it with linked definitions, delegated rules, notifications, state provisions and savings clauses.Legal coverage, operational controls, records and evidence in the current compliance environment.
62Transfer of records or moneyCHAPTER XIII — EMPLOYEERecords and returnsRequires or governs transfer of records or money. Translate it into an owner, due date, prescribed format, retention rule and review evidence.Legal coverage, operational controls, records and evidence in the current compliance environment.
63Every employer shall at the time of employment of an employee, inform the employee of hisCHAPTER XIII — EMPLOYEEGeneral administrationCovers every employer shall at the time of employment of an employee, inform the employee of his under CHAPTER XIII — EMPLOYEE. Read it with linked definitions, delegated rules, notifications, state provisions and savings clauses.Legal coverage, operational controls, records and evidence in the current compliance environment.
64Establishment and administration of Social Security FundCHAPTER XIV — MISCELLANEOUSFund governanceCovers establishment and administration of social security fund under CHAPTER XIV — MISCELLANEOUS. Read it with linked definitions, delegated rules, notifications, state provisions and savings clauses.Legal coverage, operational controls, records and evidence in the current compliance environment.
65Eligibility conditions for grant of exemptionCHAPTER XIV — MISCELLANEOUSExemptionsCovers eligibility conditions for grant of exemption under CHAPTER XIV — MISCELLANEOUS. Read it with linked definitions, delegated rules, notifications, state provisions and savings clauses.Legal coverage, operational controls, records and evidence in the current compliance environment.
66Time limit for Central Board or Corporation to provide views on application for exemptionCHAPTER XIV — MISCELLANEOUSExemptionsCovers time limit for central board or corporation to provide views on application for exemption under CHAPTER XIV — MISCELLANEOUS. Read it with linked definitions, delegated rules, notifications, state provisions and savings clauses.Legal coverage, operational controls, records and evidence in the current compliance environment.
67Terms and conditions for compliance of exempted establishmentCHAPTER XIV — MISCELLANEOUSGeneral administrationCovers terms and conditions for compliance of exempted establishment under CHAPTER XIV — MISCELLANEOUS. Read it with linked definitions, delegated rules, notifications, state provisions and savings clauses.Legal coverage, operational controls, records and evidence in the current compliance environment.
68Terms and conditions for management of trustCHAPTER XIV — MISCELLANEOUSGeneral administrationCovers terms and conditions for management of trust under CHAPTER XIV — MISCELLANEOUS. Read it with linked definitions, delegated rules, notifications, state provisions and savings clauses.Legal coverage, operational controls, records and evidence in the current compliance environment.
69Manner of determining misuse of any benefit by an establishment or by any other personCHAPTER XIV — MISCELLANEOUSGeneral administrationCovers manner of determining misuse of any benefit by an establishment or by any other person under CHAPTER XIV — MISCELLANEOUS. Read it with linked definitions, delegated rules, notifications, state provisions and savings clauses.Legal coverage, operational controls, records and evidence in the current compliance environment.

Exact sub-sections, provisos, explanations, schedules, forms and state provisions must be read in the official instrument.