Rule 19: Rate of contributions
Reviewed by Finin2min Editorial Desk · Last reviewed 30 August 2026
Rule 19 — Governs rate of contributions and the rights, duties, powers or procedure expressly stated in this rule. Key operative text: (1) The amount of contribution for a wage period shall be in respect of — (a) employer‘s contribution, a sum (rounded to the next higher rupee) equal to three and one- fourth per cent. of the wages payable to an employee; and…
Social Security (Central) Rules, 2026 were finally notified under G.S.R. 344(E), 8 May 2026. The Central Rules must be read with the Code and any later amendment/corrigendum.
Finin2min analysis — operative rule mechanics
Operative clauses
- (1) The amount of contribution for a wage period shall be in respect of — (a) employer‘s contribution, a sum (rounded to the next higher rupee) equal to three and one- fourth per cent. of the wages payable to an employee; and (b) employee‘s contribution, a sum (rounded to the next higher rupee) equal to three-fourth per cent. of the wages payable to an employee.
- (2) In respect of an employee who is a person with disability under the Rights of Persons with Disabilities Act, 2016 (49 of 2016) and under the National Trust for Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation and Multiple Disabilities Act, 1999 (44 of 1999), the employer shall not be required to pay employer‘s share of contribution up to a maximum period of three years or for such period as…
- (3) The employer‘s share of contribution in respect of such employees and for such period under sub- rule (2) shall be reimbursed to the Corporation by the Central Government.
Provisos / explanations
- No proviso/explanation was separately extracted from this rule.
Thresholds & timelines
- Rate of contributions.–(1) The amount of contribution for a wage period shall be in respect of — (a) employer‘s contribution, a sum (rounded to the next higher rupee) equal to three and one- fourth per cent. of the wages payable to an employee; and (b) employee‘s contribution, a sum (rounded to the next higher rupee) equal to three-fourth per cent. of…
- (2) In respect of an employee who is a person with disability under the Rights of Persons with Disabilities Act, 2016 (49 of 2016) and under the National Trust for Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation and Multiple Disabilities Act, 1999 (44 of 1999), the employer shall not be required to pay employer‘s share of contribution…
Mapped Code sections
Full notified text — Rule 19
19. Rate of contributions.–(1) The amount of contribution for a wage period shall be in respect of
—
(a) employer‘s contribution, a sum (rounded to the next higher rupee) equal to three and one-
fourth per cent. of the wages payable to an employee; and
(b) employee‘s contribution, a sum (rounded to the next higher rupee) equal to three-fourth
per cent. of the wages payable to an employee.
(2) In respect of an employee who is a person with disability under the Rights of Persons with
Disabilities Act, 2016 (49 of 2016) and under the National Trust for Welfare of Persons with Autism,
Cerebral Palsy, Mental Retardation and Multiple Disabilities Act, 1999 (44 of 1999), the employer
shall not be required to pay employer‘s share of contribution up to a maximum period of three years
or for such period as may be specified by the Central Government, from the date of commencement of
the contribution period.
(3) The employer‘s share of contribution in respect of such employees and for such period under sub-
rule (2) shall be reimbursed to the Corporation by the Central Government.Application and evidence
- Primary statutory test — (1) The amount of contribution for a wage period shall be in respect of — (a) employer‘s contribution, a sum (rounded to the next higher rupee) equal to three and one- fourth per cent. of the wages payable to an employee; and (b) employee‘s contribution, a sum (rounded to the next higher rupee) equal to three-fourth per cent. of the wages payable to an employee.
- Additional operative limb — (2) In respect of an employee who is a person with disability under the Rights of Persons with Disabilities Act, 2016 (49 of 2016) and under the National Trust for Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation and Multiple Disabilities Act, 1999 (44 of 1999), the employer shall not be required to pay employer‘s share of contribution up to a maximum period of three years or for such period as…
- Numerical or timing control — Rate of contributions.–(1) The amount of contribution for a wage period shall be in respect of — (a) employer‘s contribution, a sum (rounded to the next higher rupee) equal to three and one- fourth per cent. of the wages payable to an employee; and (b) employee‘s contribution, a sum (rounded to the next higher rupee) equal to three-fourth per cent. of…
- Code Section mapping — 29. Read the mapped provision together with this text rather than treating the concordance as a substitute for it.
- Evidence file — retain facts and records proving the role/status of: Employer, Employee / worker, Central Government, Corporation / EPFO / Board.
Cross-references & prescribed forms
Sections cited/mapped
Forms
No form is directly mapped in the current rule register.
Worked example
For a worker/member seeking a benefit connected with rate of contributions, the file should show coverage, service/contribution facts, the rule/scheme and prescribed form, and the calculation/payment. One statutory point to test is: “Rate of contributions.–(1) The amount of contribution for a wage period shall be in respect of — (a) employer‘s contribution, a sum (rounded to the next higher rupee) equal to three and one- fourth per cent. of the wages payable to an employee; and (b) employee‘s contribution, a ” Reconcile the mapped Code Section(s) 29.
Illustrative only. Use the exact notified rule, prescribed form and competent authority.
Q&A — Rule 19
What is Rule 19 of the Social Security (Central) Rules, 2026?
Rule 19 — Governs rate of contributions and the rights, duties, powers or procedure expressly stated in this rule. Key operative text: (1) The amount of contribution for a wage period shall be in respect of — (a) employer‘s contribution, a sum (rounded to the next higher rupee) equal to three and one- fourth per cent. of the wages payable to an employee; and…
What does Rule 19 require or permit?
A principal operative clause extracted from the notified rule is: “(1) The amount of contribution for a wage period shall be in respect of — (a) employer‘s contribution, a sum (rounded to the next higher rupee) equal to three and one- fourth per cent. of the wages payable to an employee; and (b) employee‘s contribution, a sum (rounded to the next higher rupee) equal to three-fourth per cent. of the wages payable to an employee.” Read it with all sub-rules and provisos below.
Does Rule 19 contain a proviso or explanation?
No standalone proviso or explanation was extracted from this rule text. Check the complete rule below for clause-level conditions.
What deadline, period, percentage or amount appears in Rule 19?
The rule contains this numerical/time expression: “Rate of contributions.–(1) The amount of contribution for a wage period shall be in respect of — (a) employer‘s contribution, a sum (rounded to the next higher rupee) equal to three and one- fourth per cent. of the wages payable to an employee; and (b) employee‘s contribution, a sum (rounded to the next higher rupee) equal to three-fourth per cent. of…” Apply it only in its notified context.
Which Code sections are linked to Rule 19?
The current concordance maps Rule 19 to Section(s) 29.
When did Rule 19 come into force?
The final Central Rules were notified as G.S.R. 344(E), 8 May 2026; Rule 1 states that the Rules come into force on publication. Check any later amendment or corrigendum before reliance.
Primary sources
Social Security (Central) Rules, 2026 — official Gazette PDF ↗
Code on Social Security, 2020 — India Code ↗
Source check: 20 August 2026.