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Code on Social Security, 2020 · 4

Section 25: Employees’ State Insurance Fund

Reviewed by Finin2min Editorial Desk · Last reviewed 30 August 2026

Section 25 — Governs employees’ state insurance fund and the rights, duties, powers or procedure expressly stated in this section. Key operative text: (1) All contributions and user charges paid under this Chapter and all other moneys received on behalf of the Corporation shall be paid into a fund (hereinafter referred to as the Employees' State Insurance Fund) which shall…

Full official textSource checked: 20 August 20261 direct Central Rule link(s)

Current-law status

The Code was commenced in stages: section 142 had earlier commencement, S.O. 5319(E) brought the specified provisions into force from 21 November 2025, and later commencement instruments must be read with the current India Code footnotes for the remaining clauses.

Primary sources

Provision / India Code ↗ · Official Act PDF ↗ · 2026 Central Rules ↗

Finin2min analysis — what the section actually does

Operative clauses

(1) All contributions and user charges paid under this Chapter and all other moneys received on behalf of the Corporation shall be paid into a fund (hereinafter referred to as the Employees' State Insurance Fund) which shall be held and administered by the Corporation for the purposes of this Code:
Provided that the user charges collected from the other beneficiaries referred to in section 44 shall be deemed to be contribution and shall form part of Employees' State Insurance Corporation.
(2) The Corporation may accept grants, donations, Corporate Social Responsibility Fund and gifts from the Central or any State Government, local authority, or any individual or body whether incorporated or not, for all or any of the purposes of this Chapter.
(3) Subject to the other provisions contained in this Code and to any rules or regulations made in this behalf, all moneys accruing or payable to the said Fund shall be deposited in such bank or banks as may be approved by the Central Government to the credit of an account styled the account of the Employees' State Insurance Fund.
(4) The Employees State Insurance Fund or any other money which is held by the Corporation shall be deposited or invested in the manner prescribed by the Central Government and the account referred to in sub-section (3) shall be operated by such officers as may be authorised by the Committee constituted under sub-section (3) of section 5 (hereinafter referred to as the Standing Committee) with the approval of the…

Provisos, explanations & qualifications

Provided that the user charges collected from the other beneficiaries referred to in section 44 shall be deemed to be contribution and shall form part of Employees' State Insurance Corporation.

Thresholds and timelines in the text

No explicit day/month/year/hour/percentage/rupee expression was detected in this section text.

Actors expressly appearing in the text

Employee / worker, Central Government, State Government, Authority / officer, Corporation / EPFO / Board

Full statutory text — Section 25

Official English text transcribed from the current India Code consolidation; page headers/line breaks are normalised for web reading. The Gazette/India Code PDF remains authoritative for typography, amendment footnotes and schedules.

25. Employees’ State Insurance Fund.—(1) All contributions and user charges paid under this
Chapter and all other moneys received on behalf of the Corporation shall be paid into a fund (hereinafter
referred to as the Employees' State Insurance Fund) which shall be held and administered by the
Corporation for the purposes of this Code:
   Provided that the user charges collected from the other beneficiaries referred to in section 44 shall be
deemed to be contribution and shall form part of Employees' State Insurance Corporation.
    (2) The Corporation may accept grants, donations, Corporate Social Responsibility Fund and gifts from
the Central or any State Government, local authority, or any individual or body whether incorporated or
not, for all or any of the purposes of this Chapter.
    (3) Subject to the other provisions contained in this Code and to any rules or regulations made in this
behalf, all moneys accruing or payable to the said Fund shall be deposited in such bank or banks as may be
approved by the Central Government to the credit of an account styled the account of the Employees' State
Insurance Fund.
    (4) The Employees State Insurance Fund or any other money which is held by the Corporation shall be
deposited or invested in the manner prescribed by the Central Government and the account referred to in
sub-section (3) shall be operated by such officers as may be authorised by the Committee constituted under
sub-section (3) of section 5 (hereinafter referred to as the Standing Committee) with the approval of the
Corporation.

How to apply this provision

Primary statutory test — (1) All contributions and user charges paid under this Chapter and all other moneys received on behalf of the Corporation shall be paid into a fund (hereinafter referred to as the Employees' State Insurance Fund) which shall be held and administered by the Corporation for the purposes of this Code:
Additional operative limb — Provided that the user charges collected from the other beneficiaries referred to in section 44 shall be deemed to be contribution and shall form part of Employees' State Insurance Corporation.
Qualification / exception to test — Provided that the user charges collected from the other beneficiaries referred to in section 44 shall be deemed to be contribution and shall form part of Employees' State Insurance Corporation.
Central Rule mapping — 15. 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: Employee / worker, Central Government, State Government, Authority / officer, Corporation / EPFO / Board.

Why this is section-specific: the operative-clause, exception, threshold and cross-reference panels above are extracted from Section 25 itself rather than a generic “trigger/control/evidence” template.

Rules, forms and cross-references

Direct 2026 Central Rule mapping

Rule 15

Forms mapped

No prescribed form is directly mapped in the current concordance.

Other sections cited in this text

Section 44 Section 5

Related Labour Hub resources

EPFO Schemes ESIC Gratuity hub

A direct concordance is not exhaustive. Central/State jurisdiction, schemes, authority appointments, saved instruments and later notifications may change the practical route without changing the section wording.

Worked example

For a worker/member seeking a benefit connected with employees’ state insurance fund, the file should show coverage, service/contribution facts, the rule/scheme and prescribed form, and the calculation/payment. One statutory point to test is: “(1) All contributions and user charges paid under this Chapter and all other moneys received on behalf of the Corporation shall be paid into a fund (hereinafter referred to as the Employees' State Insurance Fund) which shall be held and administered by the Corporation for the pur” Also test the express qualification/proviso before concluding the result. Read the mapped Central Rule(s) 15.

Illustration only; it is not statutory text or a substitute for applying the actual facts, jurisdiction, current rule/scheme and official instrument.

Q&A — Section 25

What does Section 25 of the Social Security Code cover?

What is the main legal requirement or power in Section 25?

The first operative clause identified from the official text is: “(1) All contributions and user charges paid under this Chapter and all other moneys received on behalf of the Corporation shall be paid into a fund (hereinafter referred to as the Employees' State Insurance Fund) which shall be held and administered by the Corporation for the purposes of this Code:” Read it with the remaining subsections and any proviso below.

Does Section 25 contain a proviso or explanation?

Yes. A qualification extracted from the official text is: “Provided that the user charges collected from the other beneficiaries referred to in section 44 shall be deemed to be contribution and shall form part of Employees' State Insurance Corporation.”

What time limit, percentage or amount appears in Section 25?

No explicit day/month/year/hour/percentage/rupee expression was detected in the official section text.

Which 2026 Central Rules are linked to Section 25?

The current concordance maps Section 25 to Central Rule(s) 15.

Is Section 25 currently operative?

Source & verification trail

Act: Code on Social Security, 2020 — official India Code PDF ↗

Central Rules: Social Security (Central) Rules, 2026 — G.S.R. 344(E), 8 May 2026 ↗

Official library: Ministry of Labour & Employment — Labour Codes ↗

Source check: 20 August 2026. Individual professional interpretation should be re-reviewed when the section, rules, notification, scheme, State overlay or controlling judgment changes.

Reliance note: This page is an educational legal-reference layer. Verify the current official text, the applicable Central/State rules, notifications, schemes and judicial decisions before acting on a live matter.