Section 31: Provisions as to payment of contributions by employer, etc.
Reviewed by Finin2min Editorial Desk · Last reviewed 10 September 2026
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Social Security Code Section 31: Provisions as to payment of contributions by employer, etc.. Full official text, provision analysis, 2026 rule links
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Official / primary sources
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Section 31 — Governs provisions as to payment of contributions by employer, etc. and the rights, duties, powers or procedure expressly stated in this section. Key operative text: (1) The employer shall pay in respect of every employee, whether directly employed by him or by or through a contractor, both the employer's contribution and the employee's contribution.
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 employer shall pay in respect of every employee, whether directly employed by him or by or through a contractor, both the employer's contribution and the employee's contribution.
- (2) Notwithstanding anything contained in any other law for the time being in force, but subject to the provisions of this Code and the rules and regulations, if any, made thereunder in this behalf, the employer shall, in the case of an employee directly employed by him (not being an exempted employee), be entitled to recover from the employee the employee's contribution by reduction from his wages and not otherwise:
- Provided that no such deduction shall be made from any wages other than such as relates to the period or part of the period in respect of which the contribution is payable or in excess of the sum representing the employee's contribution for the period.
- (3) Notwithstanding any contract to the contrary, neither the employer nor the contractor shall be entitled to deduct the employer's contribution from any wages payable to an employee or otherwise to recover it from him.
- (4) Any sum deducted by the employer from wages under this Chapter shall be deemed to have been entrusted to him by the employee for the purpose of paying the contribution in respect of which it was deducted.
Provisos, explanations & qualifications
- Provided that no such deduction shall be made from any wages other than such as relates to the period or part of the period in respect of which the contribution is payable or in excess of the sum representing the employee's contribution for the period.
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
Employer, Employee / worker, Corporation / EPFO / Board
Full statutory text — Section 31
31. Provisions as to payment of contributions by employer etc.— (1) The employer shall pay in
respect of every employee, whether directly employed by him or by or through a contractor, both the
employer's contribution and the employee's contribution.
(2) Notwithstanding anything contained in any other law for the time being in force, but subject to the
provisions of this Code and the rules and regulations, if any, made thereunder in this behalf, the employer
shall, in the case of an employee directly employed by him (not being an exempted employee), be entitled
to recover from the employee the employee's contribution by reduction from his wages and not otherwise:
Provided that no such deduction shall be made from any wages other than such as relates to the period
or part of the period in respect of which the contribution is payable or in excess of the sum representing the
employee's contribution for the period.
(3) Notwithstanding any contract to the contrary, neither the employer nor the contractor shall be
entitled to deduct the employer's contribution from any wages payable to an employee or otherwise to
recover it from him.
(4) Any sum deducted by the employer from wages under this Chapter shall be deemed to have been
entrusted to him by the employee for the purpose of paying the contribution in respect of which it was
deducted.
(5) The employer shall bear the expenses of remitting the contributions to the Corporation.
(6) An employer, who has paid contribution in respect of an employee employed by or through a
contractor, shall be entitled to recover the amount of the contribution so paid (that is to say the employer's
contribution as well as the employee's contribution, if any,) from the contractor, either by deduction from
any amount payable to him by the employer under any contract, or as a debt payable by the contractor.
(7) The contractor shall maintain a register of employees employed by or through him as provided in
the regulations and submit the same to the employer before the settlement of any amount payable under
sub-section (6).
(8) In the case referred to in sub-section (6), the contractor shall be entitled to recover the employee's
contribution from the employee employed by or through him by deduction from wages and not otherwise,
subject to such conditions as specified in the proviso to sub-section (2).
(9) Subject to the provisions of this Code, the Corporation may make regulations for any matter relating
or incidental to the payment and collection of contributions payable under this Chapter.How to apply this provision
- Primary statutory test — (1) The employer shall pay in respect of every employee, whether directly employed by him or by or through a contractor, both the employer's contribution and the employee's contribution.
- Additional operative limb — (2) Notwithstanding anything contained in any other law for the time being in force, but subject to the provisions of this Code and the rules and regulations, if any, made thereunder in this behalf, the employer shall, in the case of an employee directly employed by him (not being an exempted employee), be entitled to recover from the employee the employee's contribution by reduction from his wages and not otherwise:
- Qualification / exception to test — Provided that no such deduction shall be made from any wages other than such as relates to the period or part of the period in respect of which the contribution is payable or in excess of the sum representing the employee's contribution for the period.
- Evidence file — retain facts and records proving the role/status of: Employer, Employee / worker, 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 provisions as to payment of contributions by employer, etc., 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) The employer shall pay in respect of every employee, whether directly employed by him or by or through a contractor, both the employer's contribution and the employee's contribution.” Also test the express qualification/proviso before concluding the result.
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 31
What does Section 31 of the Social Security Code cover?
Section 31 — Governs provisions as to payment of contributions by employer, etc. and the rights, duties, powers or procedure expressly stated in this section. Key operative text: (1) The employer shall pay in respect of every employee, whether directly employed by him or by or through a contractor, both the employer's contribution and the employee's contribution.
What is the main legal requirement or power in Section 31?
The first operative clause identified from the official text is: “(1) The employer shall pay in respect of every employee, whether directly employed by him or by or through a contractor, both the employer's contribution and the employee's contribution.” Read it with the remaining subsections and any proviso below.
Does Section 31 contain a proviso or explanation?
Yes. A qualification extracted from the official text is: “Provided that no such deduction shall be made from any wages other than such as relates to the period or part of the period in respect of which the contribution is payable or in excess of the sum representing the employee's contribution for the period.”
What time limit, percentage or amount appears in Section 31?
No explicit day/month/year/hour/percentage/rupee expression was detected in the official section text.
Which 2026 Central Rules are linked to Section 31?
No direct Central Rule is recorded in the current concordance. That does not exclude a relevant scheme, notification, State rule or enabling provision.
Is Section 31 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.