Section 29: Contributions
Reviewed by Finin2min Editorial Desk · Last reviewed 30 August 2026
Section 29 — Governs contributions and the rights, duties, powers or procedure expressly stated in this section. Key operative text: (1) The contribution payable under this Chapter in respect of an employee shall comprise contribution payable by the employer (hereinafter referred to as the employer's contribution) and contribution payable by the employee…
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.
Provision / India Code ↗ · Official Act PDF ↗ · 2026 Central Rules ↗
Finin2min analysis — what the section actually does
Operative clauses
- (1) The contribution payable under this Chapter in respect of an employee shall comprise contribution payable by the employer (hereinafter referred to as the employer's contribution) and contribution payable by the employee (hereinafter referred to as the employee's contribution) and shall be paid to the Corporation.
- (2) The contributions (employer's contribution and the employee’s contribution both) shall be paid at such rates as may be prescribed by the Central Government.
- (3) The wage period in relation to an employee shall be the unit as specified in the regulations (hereinafter referred to as the wage period) in respect of which all contributions shall be payable under this Chapter.
- (4) The contributions payable in respect of each wage period shall ordinarily fall due on the last day of the wage period, and where an employee is employed for part of the wage period, or is employed under two or more employers during the same wage period, the contributions shall fall due on such days as may be specified in the regulations.
Provisos, explanations & qualifications
- No proviso/explanation was separately extracted from this section text.
Thresholds and timelines in the text
- (4) The contributions payable in respect of each wage period shall ordinarily fall due on the last day of the wage period, and where an employee is employed for part of the wage period, or is employed under two or more employers during the same wage period, the contributions shall fall due on such days as may be specified in the regulations.
Actors expressly appearing in the text
Employer, Employee / worker, Central Government, Corporation / EPFO / Board
Full statutory text — Section 29
29. Contributions.—(1) The contribution payable under this Chapter in respect of an employee shall
comprise contribution payable by the employer (hereinafter referred to as the employer's contribution) and
contribution payable by the employee (hereinafter referred to as the employee's contribution) and shall be
paid to the Corporation.
(2) The contributions (employer's contribution and the employee’s contribution both) shall be paid at
such rates as may be prescribed by the Central Government.
(3) The wage period in relation to an employee shall be the unit as specified in the regulations
(hereinafter referred to as the wage period) in respect of which all contributions shall be payable under this
Chapter.
(4) The contributions payable in respect of each wage period shall ordinarily fall due on the last day of
the wage period, and where an employee is employed for part of the wage period, or is employed under two
or more employers during the same wage period, the contributions shall fall due on such days as may be
specified in the regulations.How to apply this provision
- Primary statutory test — (1) The contribution payable under this Chapter in respect of an employee shall comprise contribution payable by the employer (hereinafter referred to as the employer's contribution) and contribution payable by the employee (hereinafter referred to as the employee's contribution) and shall be paid to the Corporation.
- Additional operative limb — (2) The contributions (employer's contribution and the employee’s contribution both) shall be paid at such rates as may be prescribed by the Central Government.
- Numerical or timing control — (4) The contributions payable in respect of each wage period shall ordinarily fall due on the last day of the wage period, and where an employee is employed for part of the wage period, or is employed under two or more employers during the same wage period, the contributions shall fall due on such days as may be specified in the regulations.
- Central Rule mapping — 19. 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.
Rules, forms and cross-references
Direct 2026 Central Rule mapping
Forms mapped
No prescribed form is directly mapped in the current concordance.
Other sections cited in this text
Related Labour Hub resources
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 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: “(4) The contributions payable in respect of each wage period shall ordinarily fall due on the last day of the wage period, and where an employee is employed for part of the wage period, or is employed under two or more employers during the same wage period, the contributions shal” Read the mapped Central Rule(s) 19.
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 29
What does Section 29 of the Social Security Code cover?
Section 29 — Governs contributions and the rights, duties, powers or procedure expressly stated in this section. Key operative text: (1) The contribution payable under this Chapter in respect of an employee shall comprise contribution payable by the employer (hereinafter referred to as the employer's contribution) and contribution payable by the employee…
What is the main legal requirement or power in Section 29?
The first operative clause identified from the official text is: “(1) The contribution payable under this Chapter in respect of an employee shall comprise contribution payable by the employer (hereinafter referred to as the employer's contribution) and contribution payable by the employee (hereinafter referred to as the employee's contribution) and shall be paid to the Corporation.” Read it with the remaining subsections and any proviso below.
Does Section 29 contain a proviso or explanation?
No standalone proviso or explanation was extracted from this section text. Check the full text below for clause-level qualifications.
What time limit, percentage or amount appears in Section 29?
The provision contains this numerical/time expression: “(4) The contributions payable in respect of each wage period shall ordinarily fall due on the last day of the wage period, and where an employee is employed for part of the wage period, or is employed under two or more employers during the same wage period, the contributions shall fall due on such days as may be specified in the regulations.” Apply it only in the clause and context in which it appears.
Which 2026 Central Rules are linked to Section 29?
The current concordance maps Section 29 to Central Rule(s) 19.
Is Section 29 currently operative?
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.
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.