Code on Social Security 2020

Applies to

A broad establishment universe: EPF/provident-fund provisions generally at establishments with ≥20 employees and ESI at ≥10, plus — for the first time — gig and platform workers via aggregator contributions. In force from 21 November 2025; Central Rules notified 8 May 2026.

Key points

• Consolidates EPF, ESI, Gratuity, Maternity Benefit and Employees' Compensation regimes.
• EPF generally at establishments with ≥20 employees; ESI at ≥10 (carried over).
• Gig and platform workers covered; aggregators contribute 1–2% of turnover (capped at 5% of payouts to such workers) to a welfare fund.

Applicability triggers

• Establishment with ≥20 employees (EPF) or ≥10 (ESI)
• Aggregator engaging gig / platform workers

Practitioner questions

• Are we, as an aggregator, liable for the gig-worker welfare-fund contribution — and at what rate?
• How does the new statutory 'wages' definition change our PF / gratuity outflow?

Sources

• Code on Social Security 2020 (India Code)
• Ministry of Labour & Employment