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Code on Social Security, 2020 · 14

Section 164: Repeal and savings

Reviewed by Finin2min Editorial Desk · Last reviewed 30 August 2026

Section 164 — Governs repeal and savings and the rights, duties, powers or procedure expressly stated in this section. Key operative text: (2) Notwithstanding such repeal,— (a) anything done or any action taken under the enactments so repealed including any rule, regulation, notification (including the notifications issued by the States), scheme, appointment,…

Full official textSource checked: 20 August 20260 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

(2) Notwithstanding such repeal,— (a) anything done or any action taken under the enactments so repealed including any rule, regulation, notification (including the notifications issued by the States), scheme, appointment, order or direction made thereunder or any benefit provided or given under any provision of such enactments, rules, regulations, notifications or schemes made thereunder for any purpose shall be…
(b) the Employees' Provident Funds Scheme, 1952, the Employees' Deposit Linked Insurance Scheme, 1976, the Employees' Pension Scheme, 1995 and the Tribunal (Procedure) Rules, 1997 framed or made under the Employees' Provident Funds and Miscellaneous Provisions Act, 1952 (19 of 1952) and the rules, regulations and schemes made or framed under the Employees' State Insurance Act, 1948 (34 of 1948), shall remain in…
(c) any exemption given under any enactments so repealed shall continue to be in force till its validity expires or it ceases to be in operation under the provisions of this Code or till any direction is made thereunder for such purpose.
(3) Without prejudice to the provisions of sub-section (2), the provisions of section 6 of the General Clauses Act, 1897 (10 of 1897) shall apply to the repeal of such enactments.
Provided that Chapter IV shall also be applicable to an establishment, which carries on such hazardous or life threatening occupation as notified by the Central Government, in which even a single employee is employed:

Provisos, explanations & qualifications

Provided that Chapter IV shall also be applicable to an establishment, which carries on such hazardous or life threatening occupation as notified by the Central Government, in which even a single employee is employed:
provided that silicosis is an essential factor in causing the resultant incapacity or death 2. Bagassosis All work involving exposure to the risk concerned. 3. Bronchopulmonary diseases caused by cotton, All work involving exposure to the risk flax hemp and sisal dust (Byssionsis). concerned. 4. Extrinsic allergic alveelitis caused by the All work…
Explanation.—For the purposes of this clause, persons employed outside such premises or precincts but in any work incidental to, or connected with, the work relating to making, altering, repairing, ornamenting, finishing or otherwise adapting for use, transport or sale of any article or part of an article shall be deemed to be employed within such…

Thresholds and timelines in the text

(b) the Employees' Provident Funds Scheme, 1952, the Employees' Deposit Linked Insurance Scheme, 1976, the Employees' Pension Scheme, 1995 and the Tribunal (Procedure) Rules, 1997 framed or made under the Employees' Provident Funds and Miscellaneous Provisions Act, 1952 (19 of 1952) and the rules, regulations and schemes made or framed under the…
V Gratuity (a) every factory, mine, oilfield, plantation, port and railway company; and (b) every shop or establishment in which ten or more employees are employed, or were employed, on any day of the preceding twelve months; and such shops or establishments as may be notified by the appropriate Government from time to time.
(1) (2) (3) VI Maternity Benefit (a) to every establishment being a factory, mine or plantation including any such establishment belonging to Government; and (b) to every shop or establishment in which ten or more employees are employed, or were employed, on any day of the preceding twelve months; and such other shops or establishments notified by the…
THE SIXTH SCHEDULE [See sections 75, 76(1) and 152(1)] FACTORS FOR WORKING OUT LUMP SUM EQUIVALENT OF COMPENSATION AMOUNT IN CASE OF PERMANENT DISABLEMENT AND DEATH Completed years of age on the last birthday of the Factors employee immediately preceding the date on which the compensation fell due (1) (2) (3) Not more than 16 228.54 17 227.49 18 226.38…
(xii) to provide for appeal against an order passed by any authority in regard to determination and assessment of dues and levy of damages relating to Employees' Provident Fund by an employer only after depositing with Social Security Organisation concerned, twenty-five per cent. of the amount due from him as determined by the authority against whose…

Actors expressly appearing in the text

Employer, Employee / worker, Worker, Appropriate Government, Central Government, State Government

Full statutory text — Section 164

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.

164. Repeal and savings.—(1) The following enactments are hereby repealed, namely:—
1. The Employee's Compensation Act, 1923 (8 of 1923);
2. The Employees' State Insurance Act, 1948 (34 of 1948);
3. The Employees' Provident Funds and Miscellaneous Provisions Act, 1952 (19 of 1952);
4. The Employment Exchanges (Compulsory Notification of Vacancies) Act, 1959 (31 of 1959);
5. The Maternity Benefit Act, 1961 (53 of 1961);
6. The Payment of Gratuity Act, 1972 (39 of 1972);
7. The Cine-Workers Welfare Fund Act, 1981 (33 of 1981);
8. The Building and Other Construction Workers' Welfare Cess Act, 1996 (28 of 1996);
9. The Unorganised Workers' Social Security Act, 2008 (33 of 2008).
(2) Notwithstanding such repeal,—
(a) anything done or any action taken under the enactments so repealed including any rule,
regulation, notification (including the notifications issued by the States), scheme, appointment, order
or direction made thereunder or any benefit provided or given under any provision of such enactments,
rules, regulations, notifications or schemes made thereunder for any purpose shall be deemed to have
been done or taken or provided for such purpose under the corresponding provisions of this Code
including any rule, regulation, notification, scheme, appointment, order or direction made thereunder
and shall be in force to the extent they are not contrary to the provisions of this Code including any
rule, regulation, notification, scheme, appointment, order or direction made thereunder till they are
repealed under the corresponding provisions of this Code including any rule, regulation, notification,
scheme, appointment, order or direction made thereunder by the appropriate Government;
(b) the Employees' Provident Funds Scheme, 1952, the Employees' Deposit Linked Insurance
Scheme, 1976, the Employees' Pension Scheme, 1995 and the Tribunal (Procedure) Rules, 1997 framed
or made under the Employees' Provident Funds and Miscellaneous Provisions Act, 1952 (19 of 1952)
and the rules, regulations and schemes made or framed under the Employees' State Insurance Act, 1948
(34 of 1948), shall remain in force, to the extent they are not inconsistent with the provisions of this
Code for a period of one year from the date of commencement of this Code;
(c) any exemption given under any enactments so repealed shall continue to be in force till its
validity expires or it ceases to be in operation under the provisions of this Code or till any direction is
made thereunder for such purpose.
(3) Without prejudice to the provisions of sub-section (2), the provisions of section 6 of the General
Clauses Act, 1897 (10 of 1897) shall apply to the repeal of such enactments.

THE FIRST SCHEDULE
[See sections 1(4), (8) and 152 (1)]
APPLICABILITY
Chapter No. Chapter Heading Applicability
(1) (2) (3)
III Employees' Provident Every establishment in which twenty or more
Fund employees are employed.

IV Employees’ State Every establishment in which ten or more
Insurance Corporation persons are employed other than a seasonal
factory:
Provided that Chapter IV shall also be
applicable to an establishment, which carries on
such hazardous or life threatening occupation as
notified by the Central Government, in which
even a single employee is employed:
Provided further that an employer of a
plantation, may opt the application of Chapter
IV in respect of the plantation by giving
willingness to the corporation, where the
benefits available to the employees under that
Chapter are better than what the employer is
providing to them:
Provided also that the contribution from the
employers and employees of an establishment
shall be payable under section 29 on and from
the date on which any benefits under Chapter IV
relating to the Employees State Insurance
Corporation are provided by the Corporation to
the employees of the establishment and such
date shall be notified by the Central
Government.

V Gratuity (a) every factory, mine, oilfield, plantation, port
and railway company; and
(b) every shop or establishment in which ten or
more employees are employed, or were
employed, on any day of the preceding twelve
months; and such shops or establishments as
may be notified by the appropriate Government
from time to time.

(1) (2) (3)

VI Maternity Benefit (a) to every establishment being a factory, mine
or plantation including any such establishment
belonging to Government; and
(b) to every shop or establishment in which ten
or more employees are employed, or were
employed, on any day of the preceding twelve
months; and such other shops or establishments
notified by the appropriate Government.
VII Employee's Compensation Subject to the provisions of the Second
Schedule, it applies to the employers and
employees to whom Chapter IV does not apply.
VIII Social Security and Cess Every establishment which falls under the
in respect of Building and building and other construction work.
Other Construction
Workers
IX Social Security for Unorganised sector, unorganised workers', gig
Unorganised Workers' worker, platform worker.
XIII Employment Information Career centres, vacancies, persons seeking
and Monitoring services of career centres and employers.

THE SECOND SCHEDULE
[See sections 2(26), 74(3), (5), 132 and 152(2)]
LIST OF PERSONS WHO ARE EMPLOYEES WITHIN THE MEANING OF
THE THIRD PROVISO TO CLAUSE (26) OF SECTION 2
The following persons are employees within the meaning of third proviso to clause (26) of section 2
and subject to the said proviso, any person who is—
(i) employed in railways, in connection with the operation, repair or maintenance of a lift or a
vehicle propelled by steam or other mechanical power or by electricity or in connection with the loading
or unloading of any such vehicle; or
(ii) employed, in any premises wherein or within the precincts whereof a manufacturing process as
defined in clause (k) of section 2 of the Factories Act, 1948 (63 of 1948), is being carried on, or in any
kind of work whatsoever incidental to or connected with any such manufacturing process or with the
article made whether or not employment in any such work is within such premises or precincts, and
steam, water or other mechanical power or electrical power is used; or
(iii) employed for the purpose of making, altering, repairing, ornamenting, finishing or otherwise
adapting for use, transport or sale any article or part of an article in any premises; or
Explanation.—For the purposes of this clause, persons employed outside such premises or
precincts but in any work incidental to, or connected with, the work relating to making, altering,
repairing, ornamenting, finishing or otherwise adapting for use, transport or sale of any article or part
of an article shall be deemed to be employed within such premises or precincts; or
(iv) employed in the manufacture or handling of explosives in connection with the employer's trade
or business; or
(v) employed, in any mine as defined in clause (j) of section 2 of the Mines Act, 1952 (35 of 1952),
in any mining operation or in any kind of work, incidental to or connected with any mining operation
or with the mineral obtained, or in any kind of work whatsoever below ground; or
(vi) employed as the master or as a seaman of—
(a) any ship which is propelled wholly or in part by steam or other mechanical power or by
electricity or which is towed or intended to be towed by a ship so propelled; or
(b) any sea going ship not included in sub-clause (a) provided with sufficient area for
navigation under sails alone; or
(vii) employed for the purpose of—
(a) loading, unloading, fuelling, constructing, repairing, demolishing, cleaning or painting any
ship of which he is not the master or a member of the crew, or handling or transport within the
limits of any port subject to the Ports Act, 1908 (15 of 1908), or the Major Port Trusts Act, 1963
(38 of 1963), of goods which have been discharged from or are to be loaded into any vessel; or
(b) warping a ship through the lock; or
(c) mooring and unmooring ships at harbour wall berths or in pier; or
(d) removing or replacing dry dock caissons when vessels are entering or leaving dry docks; or
(e) the docking or undocking of any vessel during an emergency; or

(f) preparing splicing coir springs and check wires, painting depth marks on lock-sides,
removing or replacing fenders whenever necessary, landing of gangways, maintaining life-buoys
up to standard or any other maintenance work of a like nature; or
(g) any work on jolly-boats for bringing a ship's line to the wharf; or
(viii) employed in the construction, maintenance, repair or demolition of—
(a) any building which is designed to be or is or has been more than one storey in height above
the ground or twelve feet or more from the ground level to the apex of the roof; or
(b) any dam or embankment which is twelve feet or more in height from its lowest to its highest
point; or
(c) any road, bridge, tunnel or canal; or
(d) any wharf, quay, sea-wall or other marine work including any moorings of ships; or
(ix) employed in setting up, maintaining, repairing or taking down any telegraph or telephone line
or post or any overhead electric line or cable or post or standard or fittings and fixtures for the same; or
(x) employed, in the construction, working, repair or demolition of any aerial ropeway, canal,
pipeline or sewer; or
(xi) employed in the service of any fire brigade; or
(xii) employed upon a railway as defined in clause (31) of section 2 and sub-section (1) of section
197 of the Railways Act, 1989 (24 of 1989), either directly or through a sub-contractor, by a person
fulfilling a contract with the railway administration; or
(xiii) employed as an inspector, mail guard, sorter or van peon in the Railway Mail Service or as a
telegraphist or as a postal or railway signaller, or employed in any occupation ordinarily involving
outdoor work in the Indian Posts and Telegraphs Department; or
(xiv) employed, in connection with operation for winning natural petroleum or natural gas; or
(xv) employed in any occupation involving blasting operations; or
(xvi) employed in the making of any excavation for which explosives have been used, or whose
depth from its highest to its lowest point exceeds twelve feet; or
(xvii) employed in the operation of any ferry boat capable of carrying more than ten persons; or
(xviii) employed on any estate which is maintained for the purpose of growing cardamom,
cinchona, coffee, rubber or tea; or
(xix) employed in the generating, transforming, transmitting or distribution of electrical energy or
in generation or supply of gas; or
(xx) employed in a lighthouse as defined in clause (d) of section 2 of the Indian Lighthouse Act,
1927 (17 of 1927); or
(xxi) employed in producing cinematograph pictures intended for public exhibition or in exhibiting
such pictures; or
(xxii) employed in the training, keeping or working of elephants or wild animals; or
(xxiii) employed in the tapping of palm-trees or the felling or logging of trees, or the transport of
timber by inland waters, or the control or extinguishing of forests fires; or
(xxiv) employed in operations for the catching or hunting of elephants or other wild animals; or

(xxv) employed as a diver; or
(xxvi) employed in the handling or transport of goods in, or within the precincts of,—
(a) any warehouse or other place in which goods are stored; or
(b) any market; or
(xxvii) employed in any occupation involving the handling and manipulation of radium or X-rays
apparatus, or contact with radioactive substances; or
(xxviii) employed in or in connection with the construction, erection, dismantling, operation or
maintenance of an aircraft as defined in section 2 of the Indian Aircraft Act, 1934 (22 of 1934); or
(xxix) employed in horticultural operations, forestry, bee-keeping or farming by tractors or other
contrivances driven by steam or other mechanical power or by electricity; or
(xxx) employed in the construction, working, repair or maintenance of a tube-well; or
(xxxi) employed in the maintenance, repair or renewal of electric fittings in a building; or
(xxxii) employed in a circus; or
(xxxiii) employed as watchman in any factory or establishment; or
(xxxiv) employed in any operation in the sea for catching fish; or
(xxxv) employed in any employment which requires handling of snakes for the purpose of
extraction of venom or for the purpose of looking after snakes or handling any other poisonous animal
or insect; or
(xxxvi) employed in handling animals like horses, mules and bulls; or
(xxxvii) employed for the purpose of loading or unloading any mechanically propelled vehicle or
in the handling or transport of goods which have been loaded in such vehicles; or
(xxxviii) employed in cleaning of sewer lines or septic tanks within the limits of a local authority;
or
(xxxix) employed on surveys and investigation, exploration or gauge or discharge observation of
rivers including drilling operations, hydrological observations and flood forecasting activities, ground
water surveys and exploration; or
(xl) employed in cleaning of jungles or reclaiming land or ponds; or
(xli) employed in cultivation of land or rearing and maintenance of live-stock or forest operations
or fishing; or
(xlii) employed in installation, maintenance or repair of pumping equipment used for lifting of
water from wells, tube-wells, ponds, lakes, streams and the like; or
(xliii) employed in the construction, boring or deepening of an open well or dug well, bore well,
bore-cum-dug well, filter point and the like; or
(xliv) employed in spraying and dusting of insecticides or pesticides in agricultural operations or
plantations; or
(xlv) employed in mechanised harvesting and threshing operations; or
(xlvi) employed in working or repair or maintenance of bulldozers, tractors, power tillers and the
like; or

(xlvii) employed as artist for drawing pictures on advertisement boards at a height of 3.66 metres
or more from the ground level; or
(xlviii) employed in any newspaper establishment as defined in the Working Journalists and Other
Newspaper Employees (Conditions of Service) and Miscellaneous Provisions Act, 1955 (45 of 1955)
and engaged in outdoor work; or
(xlix) employed as sales promotion employee; or
(l) any other employee or class of employee employed in an establishment or class of
establishments to which the Employees' Compensation Act, 1923 (8 of 1923) was applicable in any
State immediately before the commencement of this Code.

THE THIRD SCHEDULE

[See sections 2 (51), 36(1), 74 (1), (3), (5), 131(5), 132 and 152(2)]

LIST OF OCCUPATIONAL DISEASES

Serial No. Occupational disease Employment
(1) (2) (3)
PART A
1. Infectious and parasitic diseases contracted in (a) all work involving exposure to health or
an occupation where there is a particular risk laboratory work;
of contamination (b) all work involving exposure to veterinary
work;
(c) work relating to handling animals, animal
carcasses, part of such carcasses, or merchandise
which may have been contaminated by animals or
animal carcasses;
(d) other work carrying a particular risk of
contamination.
2. Diseases caused by work in compressed air All work involving exposure to the risk
concerned.
3. Diseases caused by lead or its toxic compounds All work involving exposure to the risk
concerned.
4. Poisoning by nitrous fumes All work involving exposure to the risk
concerned.
5. Poisoning by organo phosphorus compounds All work involving exposure to the risk
concerned.
PART B
1. Diseases caused by phosphorus or its toxic All work involving exposure to the risk
compounds concerned.
2. Diseases caused by mercury or its toxic All work involving exposure to the risk
compounds concerned.
3. Diseases caused by benzene or its toxic All work involving exposure to the risk
homologues concerned.
4. Diseases caused by nitro and amido toxic All work involving exposure to the risk
derivatives of benzene or its homologues concerned.
5. Diseases caused by chromium or its toxic All work involving exposure to the risk
compounds concerned.
6. Diseases caused by arsenic or its toxic All work involving exposure to the risk
compounds concerned.
7. Diseases caused by radioactive substances and All work involving exposure to the action of
ionising radiations radioactive substances or ionising radiations.
8. Primary epitheliomatous cancer of the skin All work involving exposure to the risk
caused by tar, pitch, bitumen, mineral oil, concerned.
anthracene, or the compounds, products or
residues of these substances
9. Diseases caused by the toxic halogen All work involving exposure to the risk
derivatives of hydrocarbons (of the aliphatic concerned.
and aromatic series).
10. Diseases caused by carbon disulphide All work involving exposure to the risk
concerned.
11. Occupational cataract due to infra-red All work involving exposure to the risk
radiations concerned.
12. Diseases caused by manganese or its toxic All work involving exposure to the risk
compounds concerned.

13. Skin diseases caused by physical, chemical or All work involving exposure to the risk
biological agents not included in other items concerned.
14. Hearing impairment caused by noise All work involving exposure to the risk
concerned.
15. Poisoning by dinitrophenol or a homologue or All work involving exposure to the risk
by substituted dinitro-phenol or by the salts of concerned.
such substances
16. Diseases caused by beryllium or its toxic All work involving exposure to the risk
compounds concerned.
17. Diseases caused by cadmium or its toxic All work involving exposure to the risk
compounds concerned.
18. Occupational asthma caused by recognised All work involving exposure to the risk
sensitising agents inherent to the work concerned.
process
19. Diseases caused by fluorine or its toxic All work involving exposure to the risk
compounds concerned.
20. Diseases caused by nitroglycerin or other All work involving exposure to the risk
nitroacid esters concerned.
21. Diseases caused by alcohols and ketones All work involving exposure to the risk
concerned.
22. Diseases caused by asphyxiants, carbon All work involving exposure to the risk
monoxide and its toxic derivatives, hydrogen concerned.
sulphide
23. Lung cancer and mesotheliomas caused by All work involving exposure to the risk
asbestos concerned.
24. Primary neoplasm of the epithelial lining of All work involving exposure to the risk
the urinary bladder or the kidney or the ureter concerned.
25. Snow blindness in snow bound areas All work involving exposure to the risk
concerned.
26. Diseases due to effect of heat in extreme hot All work involving exposure to the risk
climate concerned.
27. Diseases due to effect of cold in extreme cold All work involving exposure to the risk
climate concerned.
PART C
1. Pneumoconioses caused by sclerogenic mineral All work involving exposure to the risk
dust (silicoses, anthraoosilicosis, asbestosis) concerned.
and silico-tuberculosis provided that silicosis is
an essential factor in causing the resultant
incapacity or death
2. Bagassosis All work involving exposure to the risk
concerned.
3. Bronchopulmonary diseases caused by cotton, All work involving exposure to the risk
flax hemp and sisal dust (Byssionsis). concerned.
4. Extrinsic allergic alveelitis caused by the All work involving exposure to the risk
inhalation of organic dusts concerned.
5. Bronchopulmonary diseases caused by hard All work involving exposure to the risk
metals concerned.
6. Acute Pulmonary oedema of high altitude. All work involving exposure to the risk
concerned.

THE FOURTH SCHEDULE
[See sections 2(55), (56), 76(1) and 152(1)]
PART I
LIST OF INJURIES DEEMED TO RESULT IN PERMANENT
TOTAL DISABLEMENT

Serial Description of Injury Percentage of
No. loss of earning capacity
(1) (2) (3)
1. Loss of both hands or amputation at higher sites 100
2. Loss of a hand and a foot 100
3. Double amputation through leg or thigh, or amputation 100
through leg or thigh on one side and loss of other foot
4. Loss of sight to such an extent as to render the claimant 100
unable to perform any work for which eye-sight is essential
5. Very severe facial disfigurement 100
6. Absolute deafness 100

PART II
LIST OF INJURIES DEEMED TO RESULT IN PERMANENT
PARTIAL DISABLEMENT

Serial Description of Injury Percentage of
No. loss of earning capacity
(1) (2) (3)
1. Amputation through shoulder joint 90
2. Amputation below shoulder with stump less than [20.32 80
Cms.] from tip of acromion
3. Amputation form [20.32 Cms.] from tip of acromion to less 70
than [11.43 Cms.] below tip of olecranon
4. Loss of a hand or of the thumb and four fingers of one hand 60
or amputation from [11.43 Cms.] below tip of olecranon
5. Loss of thumb 30
6. Loss of thumb and its metacarpal bone 40
7. Loss of four fingers of one hand 50
8. Loss of three fingers of one hand 30
9. Loss of two fingers of one hand 20
10. Loss of terminal phalanx of thumb 20
11. Guillotine amputation of tip of thumb without loss of bone 10
Amputation cases-lower limbs
12. Amputation of both feet resulting in end bearing stumps 90
13. Amputation through both feet proximal to the metatarso- 80
phalangeal joint
14. Loss of all toes of both feet through the metatarso-phalangeal 40
joint
15. Loss of all toes of both feet proximal to the proximal inter- 30
phalangeal joint
16. Loss of all toes of both feet distal to the proximal inter- 20
phalangeal joint
17. Amputation at hip 90
18. Amputation below hip with stump not exceeding [12.70 80
Cms.] in length measured from tip of great trenchanter

19. Amputation below hip with stump exceeding [12.70 Cms.] 70
in length measured from tip of great trenchanter but not
beyond middle thigh
20. Amputation below middle thigh to [8.89 Cms.] below knee 60
21. Amputation below knee with stump exceeding [8.89 Cms.] 50
but not exceeding [12.70 Cms.]
22. Amputation below knee with stump exceeding [12.70 Cms.] 50

23. Amputation of one foot resulting in end bearing 50
24. Amputation through one foot proximal to the metatarso- 50
phalangeal joint
25. Loss of all toes of one foot through the metatarso- 20
phalangeal joint
Other injuries
26. Loss of one eye, without complications, the other being 40
normal
27. Loss of vision of one eye, without complications or 30
disfigurement of eye-ball, the other being normal
28. Loss of partial vision of one eye 10
Loss of—
A-Fingers of right or left hand
Index finger
29. Whole 14
30. Two phalanges 11
31. One phalanx 9
32. Guillotine amputation of tip without loss of bone 5
Middle finger
33. Whole 12
34. Two phalanges 9
35. One phalanx 7
36. Guillotine amputation of tip without loss of bone 4
Ring or little finger
37. Whole 7
38. Two phalanges 6
39. One phalanx 5
40. Guillotine amputation of tip without loss of bone 2
B-Toes of right or left foot
Great toe
41. Through metatarso-phalangeal joint 14
42. Part, with some loss of bone 3
Any other toe
43. Through metatarso-phalangeal joint 3
44. Part, with some loss of bone 1
Two toes of one foot, excluding great toe
45. Through metatarso-phalangeal joint 5
46. Part, with some loss of bone 2
Three toes of one foot, excluding great toe
47. Through metatarso-phalangeal joint 6
48. Part, with some loss of bone 3
Four toes of one foot, excluding great toe
49. Through metatarso-phalangeal joint 9
50. Part, with some loss of bone 3

THE FIFTH SCHEDULE
[See sections 15(2) and 152(1)]
MATTERS THAT MAY BE PROVIDED FOR IN THE SCHEMES
Any scheme framed under section 15 may provide for any or all of the matters as
specified below, namely:—
PART A

Serial No. Matters on which the Provident Fund Scheme may make provisions
(1) (2)
1. The employees or class of employees who shall join the Fund, and the conditions
under which employees may be exempted from joining the Fund or from making
any contribution.
2. The time and manner in which contributions shall be made to the Fund by employers
and by, or on behalf of, employees, (whether employed by him directly or by or
through a contractor), the contributions which an employee may, if he so desires,
make under section 16, and the manner in which such contributions may be
recovered.
3. The manner in which employees' contributions may be recovered by contractors
from employees employed by or through such contractors.
4. The payment by the employer of such sums of money as may be necessary to meet
the cost of administering the Fund and the rate at which and the manner in which
the payment shall be made.
5. The constitution of any committee for assisting any board of trustees.
6. The opening of regional and other offices of any board of trustees.
7. The manner in which accounts shall be kept, the investment of moneys belonging
to the Fund in accordance with any directions issued or conditions specified by
the Central Government, the preparation of the budget, the audit of accounts and
the submission of reports to the Central Government, or to any specified State
Government.
8. The conditions under which withdrawals from the Fund may be permitted and any
deduction or forfeiture may be made and the maximum amount of such deduction
or forfeiture.
9. The fixation by the Central Government in consultation with the boards of trustees
concerned of the rate of interest payable to members.
10. The form in which an employee shall furnish particulars about himself and his
family whenever required.
11. The nomination of a person to receive the amount standing to the credit of a
member after his death and the cancellation or variation of such nomination.
12. The registers and records to be maintained with respect to employees and the
returns to be furnished by employers or contractors.
13. The form or design of any identity card, token or disc for the purpose of identifying
any employee, and for the issue, custody and replacement thereof.
14. The fees to be levied for any of the purposes specified in this Schedule.
15. The contraventions or defaults which shall be punishable under section 135.
16. The further powers, if any, which may be exercised by Inspector-cum-Facilitators.
17. The manner in which accumulations in any existing provident fund shall be
transferred to the Fund and the mode of valuation of any assets which may be
transferred by the employers in this behalf.
18. The conditions under which a member may be permitted to pay premia on life
insurance, from the Fund.
19. Any other matter which is to be provided for in the Scheme or which may be
necessary or proper for the purpose of implementing the Scheme.
PART B
MATTERS THAT MAY BE PROVIDED FOR IN THE PENSION SCHEME
1. The employees or class of employees to whom the Pension Scheme shall apply.
2. The portion of employers' contribution to the Provident Fund which shall be credited
to the Pension Fund and the manner in which it is credited.
3. The regulation of the manner in which and the period of service for which, no
contribution is received.
4. The manner in which employees' interest will be protected against default in payment

of contribution by the employer.
5. The manner in which the accounts of the Pension Fund shall be kept and investment
of moneys belonging to Pension Fund to be made subject to such pattern of
investment as may be determined by the Central Government.
6. The form in which an employee shall furnish particulars about himself and the
members of his family whenever required.
7. The forms, registers and records to be maintained in respect of employees, required
for the administration of the Pension Scheme.
8. The scale of pension and pensionary benefits and the conditions relating to grant
of such benefits to the employees.
9. The manner in which the exempted establishments have to pay contribution towards
the Pension Scheme and the submission of returns relating thereto.
10. The mode of disbursement of pension and arrangements to be entered into with
such disbursing agencies as may be specified for the purpose.
11. The manner in which the expenses for administering the Pension Scheme will be
met from the income of the Pension Fund.
12. Any other matter which is to be provided for in the Pension Scheme or which may
be necessary or proper for the purpose of implementation of the Pension Scheme.
PART C
MATTERS THAT MAY BE PROVIDED FOR IN THE EMPLOYEES' DEPOSIT-LINKED
INSURANCE SCHEME
1. The employees or class of employees who shall be covered by the Insurance
Scheme.
2. The manner in which the accounts of the Insurance Fund shall be kept and the
investment of moneys belonging to the Insurance Fund subject to such pattern of
investment as may be determined, by order, by the Central Government.
3. The form in which an employee shall furnish particulars about himself and the
members of his family whenever required.
4. The nomination of a person to receive the insurance amount due to the employee
after his death and the cancellation or variation of such nomination.
5. The registers and records to be maintained in respect of employees; the form or
design of any identity card, token or disc for the purpose of identifying any
employee or his nominee or member of his family entitled to receive the insurance
amount.
6. The scales of insurance benefits and conditions relating to the grant of such
benefits to the employees.
7. The manner in which the amount due to the nominee or the member of the family of
the employee under the scheme is to be paid including a provision that the amount
shall not be paid otherwise than in the form of a deposit in a savings bank account,
in the name of such nominee or member of family, in any corresponding new bank
specified in the First Schedule to the Banking Companies (Acquisition and Transfer
of Undertakings) Act, 1970 (5 of 1970).
8. Any other matter which is to be provided for in the Employees' Deposit-linked
Insurance Scheme or which may be necessary or proper for the purpose of
implementing that Scheme.

THE SIXTH SCHEDULE
[See sections 75, 76(1) and 152(1)]
FACTORS FOR WORKING OUT LUMP SUM EQUIVALENT OF COMPENSATION
AMOUNT IN CASE OF PERMANENT DISABLEMENT AND DEATH
Completed years of age on the last birthday of the Factors
employee immediately preceding the date on which
the compensation fell due
(1) (2) (3)
Not more than 16 228.54
17 227.49
18 226.38
19 225.22
20 224.00
21 222.71
22 221.37
23 219.95
24 218.47
25 216.91
26 215.28
27 213.57
28 211.79
29 209.92
30 207.98
31 205.95
32 203.85
33 201.66
34 199.40
35 197.06
36 194.64
37 192.14
38 189.56
39 186.90
40 184.17
41 181.37
42 178.49
43 175.54
44 172.52
45 169.44
46 166.29
47 163.07
48 159.80
49 156.47
50 153.09
51 149.67
52 146.20
53 142.68
54 139.13
55 135.56
56 131.95
57 128.33
58 124.70
59 121.05
60 117.41
61 113.77
62 110.14
63 106.52
64 102.93
65 or more 99.37

THE SEVENTH SCHEDULE
[See section 114(4)]
CLASSIFICATION OF AGGREGATORS

Sl. No. Classification of Aggregator
1. Ride sharing services
2. Food and grocery delivery services
3. Logistic services
4. e-Market place (both market place and inventory model) for wholesale/
retail sale of goods and/or services (B2B/B2C)
5. Professional services provider
6. Healthcare
7. Travel and hospitality
8. Content and media services
9. Any other goods and services provider platform

STATEMENT OF OBJECTS AND REASONS
The Second National Commission on Labour, which submitted its report in June, 2002 had
recommended that the existing set of labour laws should be broadly amalgamated into the following groups,
namely:—
(a) industrial relations;
(b) wages;
(c) social security;
(d) safety; and
(e) welfare and working conditions.
2. In pursuance of the recommendations of the said Commission and the deliberations made in the
tripartite meeting comprising of the Government, employers' and industry representatives, the Code on
Social Security, 2019 was introduced in the Lok Sabha on 11th December, 2019 with a view to amalgamate,
simplify and rationalise the relevant provisions of the following nine central labour enactments relating to
social security, namely:—
(i) The Employees' Compensation Act, 1923;
(ii) The Employees' State Insurance Act, 1948;
(iii) The Employees' Provident Funds and Miscellaneous Provisions Act, 1952;
(iv) The Employment Exchanges (Compulsory Notification of Vacancies) Act, 1959;
(v) The Maternity Benefit Act, 1961;
(vi) The Payment of Gratuity Act, 1972;
(vii) The Cine Workers Welfare Fund Act, 1981;
(viii) The Building and Other Construction Workers Welfare Cess Act, 1996; and
(ix) The Unorganised Workers' Social Security Act, 2008.
3. The amalgamation of the said laws will facilitate the implementation and remove the multiplicity of
definitions and authorities without compromising the basic concepts of welfare and benefits to workers.
Further, the use of technology for effective enforcement of the provisions of the Bill has been intended with
a view to ensure transparency and accountability and facilitating ease of compliance. Widening the scope
of the benefits to the fixed term employees would be a big step towards equity.
4. The Code on Social Security, 2019 was referred to the Parliamentary Standing Committee on Labour
on 24th December, 2019 and the Committee has submitted its report on 31st July, 2020 with certain
recommendations. After incorporating the valuable suggestions of the Committee, it has now been decided
to withdraw the pending Code on Social Security, 2019 and to propose a fresh Bill, namely, the Code on
Social Security, 2020.
5. The salient features of the Code on Social Security, 2020, inter alia, are—
(i) to amend and consolidate the laws relating to social security with the goal to extend social
security to all employees and workers either in the organised or unorganised or any other sectors;
(ii) to provide for an establishment to be covered under Chapter III relating to Employees' Provident
Fund (EPF) and under Chapter IV relating to Employees State Insurance Corporation (ESIC) on

voluntary basis even if the number of employees in that establishment is less than the threshold. It further
seeks to make those Chapters inapplicable to such establishments on fulfilment of certain conditions;
(iii) to define various expressions used in the Bill such as, “career centre”, “aggregator”, “gig
worker”, “platform worker”, “wage ceiling”, etc. Further, the definition of “employee” has been
comprehensively elaborated to cover maximum number of employees and workers;
(iv) to provide for registration, electronically or otherwise, of every establishment to which the Bill
applies, within such time and in such manner as the Central Government may by rules determine. It
further provides for an option for cancellation of registration by any establishment whose business
activities are in the process of closure, subject to the conditions as may be prescribed by the Central
Government;
(v) constitution of various social security organisations for the administration of the Bill, namely,
(a) the Central Board of Trustees of the Employees' Provident Fund (Central Board),
(b) the Employees' State Insurance Corporation (Corporation),
(c) the National Social Security Board for Unorganised Workers (National Social Security
Board),
(d) the State Unorganised Workers' Social Security Board and
(e) the State Building Workers Welfare Boards;
(vi) to provide that the medical education institutions and training institutes of the Employees' State
Insurance Corporation may be run by the Corporation itself or on the request of the Corporation, by the
Central Government, any State Government, any Public Sector Undertaking of the Central Government
or the State Government or any other body notified by the Central Government;
(vii) to empower the Central Government to frame schemes for unorganised workers, gig workers
and platform workers and the members of their families for providing benefits relating to Employees'
State Insurance Corporation;
(viii) provisions for maternity benefits such as prohibition from work during certain periods,
provision of nursing breaks, crèche facility, claim for maternity benefits, etc.;
(ix) to empower the Central Government, by notification, to assign additional work, including
administration of any other enactment or scheme relating to social security, to any of the social security
organisations and the expenses towards such additional work shall be borne by the Central Government;
(x) to empower the Central Government to frame schemes for the purposes of providing social
security benefits to self-employed workers or any other class of persons;
(xi) to empower the Central Government to specify by notification, rates of employees'
contributions to the Employees' Provident Fund Scheme and the period for which such rates shall apply
for any class of employee;
(xii) to provide for appeal against an order passed by any authority in regard to determination and
assessment of dues and levy of damages relating to Employees' Provident Fund by an employer only
after depositing with Social Security Organisation concerned, twenty-five per cent. of the amount due
from him as determined by the authority against whose order the appeal has been preferred;
(xiii) to provide that in the case of an employee employed on fixed term employment or a deceased
employee, the employer shall pay gratuity on pro rata basis and not on the basis of continuous service
of five years;

(xiv) to make provision for payment of cess by employer in case of building and other construction
work, payable under Chapter VIII on the basis of his self-assessment;
(xv) to provide for registration of every unorganised worker, gig worker or platform worker on the
basis of self-declaration electronically or otherwise, along with such documents including Aadhaar
number, in such form and in such manner, containing such information as may be prescribed by the
Central Government;
(xvi) to empower the Central Government by order, to defer or reduce employer's contribution, or
employee's contribution, or both, payable under Chapter III or Chapter IV, as the case may be, for a
period up to three months at a time, in respect of establishment to which Chapter III or Chapter IV, as
the case may be, applies, for whole of India or part thereof in the event of pandemic, endemic or national
disaster;
(xvii) to provide for establishment and maintenance of separate accounts under social security fund,
for the welfare of unorganised workers, gig workers and platform workers; and a separate account for
the amount received from the composition of offences under the Bill or under any other central labour
laws.
6. The notes on clauses explain in detail the various provisions contained in the Bill.
7. The Bill seeks to achieve the above objectives.

SANTOSH KUMAR GANGWAR.

NEW DELHI;
The 15th September, 2020.

How to apply this provision

Primary statutory test — (2) Notwithstanding such repeal,— (a) anything done or any action taken under the enactments so repealed including any rule, regulation, notification (including the notifications issued by the States), scheme, appointment, order or direction made thereunder or any benefit provided or given under any provision of such enactments, rules, regulations, notifications or schemes made thereunder for any purpose shall be…
Additional operative limb — (b) the Employees' Provident Funds Scheme, 1952, the Employees' Deposit Linked Insurance Scheme, 1976, the Employees' Pension Scheme, 1995 and the Tribunal (Procedure) Rules, 1997 framed or made under the Employees' Provident Funds and Miscellaneous Provisions Act, 1952 (19 of 1952) and the rules, regulations and schemes made or framed under the Employees' State Insurance Act, 1948 (34 of 1948), shall remain in…
Qualification / exception to test — Provided that Chapter IV shall also be applicable to an establishment, which carries on such hazardous or life threatening occupation as notified by the Central Government, in which even a single employee is employed:
Numerical or timing control — (b) the Employees' Provident Funds Scheme, 1952, the Employees' Deposit Linked Insurance Scheme, 1976, the Employees' Pension Scheme, 1995 and the Tribunal (Procedure) Rules, 1997 framed or made under the Employees' Provident Funds and Miscellaneous Provisions Act, 1952 (19 of 1952) and the rules, regulations and schemes made or framed under the…
Evidence file — retain facts and records proving the role/status of: Employer, Employee / worker, Worker, Appropriate Government, Central Government, State Government.

Why this is section-specific: the operative-clause, exception, threshold and cross-reference panels above are extracted from Section 164 itself rather than a generic “trigger/control/evidence” template.

Rules, forms and cross-references

Direct 2026 Central Rule mapping

None expressly mapped in the current concordance.

Forms mapped

No prescribed form is directly mapped in the current concordance.

Other sections cited in this text

Section 1 Section 29 Section 2 Section 15 Section 16 Section 135 Section 75 Section 114

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 repeal and savings, the file should show coverage, service/contribution facts, the rule/scheme and prescribed form, and the calculation/payment. One statutory point to test is: “(b) the Employees' Provident Funds Scheme, 1952, the Employees' Deposit Linked Insurance Scheme, 1976, the Employees' Pension Scheme, 1995 and the Tribunal (Procedure) Rules, 1997 framed or made under the Employees' Provident Funds and Miscellaneous Provisions Act, 1952 (19 of 19” 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 164

What does Section 164 of the Social Security Code cover?

What is the main legal requirement or power in Section 164?

The first operative clause identified from the official text is: “(2) Notwithstanding such repeal,— (a) anything done or any action taken under the enactments so repealed including any rule, regulation, notification (including the notifications issued by the States), scheme, appointment, order or direction made thereunder or any benefit provided or given under any provision of such enactments, rules, regulations, notifications or schemes made thereunder for any purpose shall be…” Read it with the remaining subsections and any proviso below.

Does Section 164 contain a proviso or explanation?

Yes. A qualification extracted from the official text is: “Provided that Chapter IV shall also be applicable to an establishment, which carries on such hazardous or life threatening occupation as notified by the Central Government, in which even a single employee is employed:”

What time limit, percentage or amount appears in Section 164?

The provision contains this numerical/time expression: “(b) the Employees' Provident Funds Scheme, 1952, the Employees' Deposit Linked Insurance Scheme, 1976, the Employees' Pension Scheme, 1995 and the Tribunal (Procedure) Rules, 1997 framed or made under the Employees' Provident Funds and Miscellaneous Provisions Act, 1952 (19 of 1952) and the rules, regulations and schemes made or framed under the…” Apply it only in the clause and context in which it appears.

Which 2026 Central Rules are linked to Section 164?

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 164 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.