Section 100 — Levy and collection of cess

Provision-level interpretation, linked Central Rules, forms, notifications, evidence and consequence map. Official statutory text controls.

Statutory identity and operative status

ActCode on Social Security, 2020

Section100

Chapter8 — Social Security And Cess For Building And Other Construction Workers

StatusIn force from 21 November 2025 under S.O. 5319(E), subject to later amendments, notifications and saved subordinate law.

Source control: This is an analytical provision map. Open and retain the official India Code text before acting; the official text, commencement instruments, schemes, regulations and notifications control.

Open official consolidated Code PDF

Provision anatomy

Legal test 1

Cess base is the cost of construction subject to statutory exclusions; rate is notified and presently linked to the one-per-cent instrument.

Implementation control

Trigger

Document the facts that activate section 100: levy and collection of cess.

Coverage and jurisdiction

Identify establishment, employee/worker category, appropriate Government, First Schedule threshold and territorial authority.

Decision owner

Assign a named owner for BOCW cess, beneficiary registration and welfare-fund use; identify HR, payroll, finance, legal, contractor and authorised-signatory roles.

Evidence pack

project-cost base, cess self-assessment, remittance, assessment, appeal, worker registration and benefit records.

System control

Map the provision to payroll/HRIS, contractor, portal, accounting and document-retention controls; prevent manual overrides without approval.

Consequence and remedy

Identify benefit denial, contribution/cess recovery, interest, damages, appeal, court/authority forum, penalty and prosecution implications separately.

Linked Social Security (Central) Rules, 2026

Rule 41Collection and refund of cess Rule 42Time limit for payment of cess and rate of interest

Forms and filings

Form XVInformation concerning commencement or modification of building or other construction work Form XVISelf-assessment of building and other construction workers’ welfare cess Form XVIINotice of stoppage, foreclosure or reduction of construction work and claim for cess refund Form XVIIIReturn on completion of building or other construction work

Notification and authority check

BOCW cess at one per centSection 100(1)

Practical evidence checklist

Official section and commencement instrument saved with review date.
Coverage memo: legal entity, establishment, appropriate Government, employee/worker class and threshold.
Scheme, regulation, Central/State Rule and notification concordance.
Source-system report, calculation, approval, notice/form, acknowledgement and payment/portal proof.
Claim, hearing, order, appeal, stay, recovery and closure evidence where a dispute arises.

Worked control example

A compliance owner is assessing levy and collection of cess. The owner first fixes the applicable Chapter and appropriate Government, opens the official section and linked subordinate law, identifies the employee/worker and establishment facts, records the calculation or decision in a dated working paper, completes the prescribed portal/form step, and retains acknowledgement and payment/order evidence. A later rule, scheme, regulation, exemption or State notification is checked before the file is closed.

Practical questions

Can the section heading alone be used as the legal test?

No. Read every subsection, clause, proviso, explanation, Schedule reference and notified scheme/rule.

Are the Central Rules always the complete answer?

No. Determine the appropriate Government and check State rules, schemes, EPFO/ESIC regulations, rates, exemptions and authority notifications.

How should later changes be controlled?

Maintain a provision-level legal-freshness register recording source, effective date, system impact, owner, implementation evidence and next review.