Code on Social Security, 2020 – Authorisation of Officers, Wage Ceiling, Interest Rate & Inspection Charges under Chapter III

Notification/Circular No.: S.O. 2695(E), S.O. 2696(E), S.O. 2697(E), S.O. 2698(E), S.O. 2699(E), S.O. 2700(E), S.O. 2701(E), S.O. 2702(E) dated May 29, 2026
Applicable Act/Rule: Code on Social Security, 2020 (36 of 2020)
Applicable Section/Rule: Section 2(5), Section 2(68), Section 2(89), Section 122(1) & (3), Section 127, Section 128, Section 136(1), Section 143(6)

Ministry of Labour and Employment, Government of India, issued eight separate notifications on May 29, 2026, published in the Extraordinary Gazette of India, Part II, Section 3, Sub-section (ii). All eight notifications operate under the Code on Social Security, 2020 (36 of 2020) and relate exclusively to establishments covered under Chapter III of the said Code. The notifications are issued in exercise of powers conferred by the respective sections of the Code as specified against each notification below. Where prior notifications are superseded, such supersession is stated as respects actions taken or omitted to be taken prior to the supersession.

S.O. 2695(E) – Authorisation of Officers under Section 2(5)

Central Government, in exercise of powers conferred by clause (5) of section 2 of the Code, authorises the Central Provident Fund Commissioner, Additional Central Provident Fund Commissioner, Regional Provident Fund Commissioner, and Assistant Provident Fund Commissioner to function as authorised officers for the purposes of Chapter III of the Code.

S.O. 2696(E) – Authorisation of Recovery Officers under Section 2(68)

Central Government, in exercise of powers conferred by clause (68) of section 2 of the Code, and in supersession of Ministry of Labour and Employment Notification No. S.O. 796 dated March 4, 1997, authorises the officers specified in the Table below, in the offices specified therein, to exercise the powers of Recovery Officer under the Code for the areas mentioned, in relation to establishments covered under Chapter III of the Code.

TABLE:

Sl. No.

Designation of Officer

Office

Area

1

(i) Central Provident Fund Commissioner (ii) Additional Central Provident Fund Commissioner (iii) Regional Provident Fund Commissioner (iv) Assistant Provident Fund Commissioner (v) Enforcement Officer

Employees’ Provident Fund Organisation

The whole of India

S.O. 2697(E) – Appointment of Inspectors-cum-Facilitators under Section 122(1) & (3)

Central Government, in exercise of powers conferred by sub-sections (1) and (3) of section 122 of the Code, and in supersession of Notifications No. S.O. 1913 dated June 30, 2009, and S.O. 4287€ dated September 29, 2023, appoints the officers specified in the Table below in the offices specified therein as Inspectors-cum-Facilitators and confers upon them the jurisdiction specified therein, for the purposes of Chapter III of the Code.

TABLE:

Sl. No.

Designation of Officer

Office

Area

1

(i) Central Provident Fund Commissioner; (ii) Additional Central Provident Fund Commissioner; (iii) Regional Provident Fund Commissioner; (iv) Assistant Provident Fund Commissioner; (v) Enforcement Officer;

Employees’ Provident Fund Organisation

The whole of India

 S.O. 2698(E) – Rate of Simple Interest under Section 127

Central Government, in exercise of powers conferred by section 127 of the Code, specifies that the employer shall be liable to pay simple interest at the rate of twelve per cent per annum on any amount due from him under the Code from the date on which such amount has become due till the date of its actual payment. This notification is deemed to have come into force on November 21, 2025.

S.O. 2699(E) – Authorisation for Levy and Recovery of Damages under Section 128

Central Government, in exercise of powers conferred by section 128 of the Code, and in supersession of Ministry of Labour and Employment Notification No. S.O. 4921(E) dated October 29, 2025, authorises the officers specified in the Table below in the offices specified therein to levy on and recover from the employers by way of damages in the respective areas specified therein, in relation to establishments covered under Chapter III of the Code.

TABLE:

Sl. No.

Designation of Officer

Office

Area

1

(i) Central Provident Fund Commissioner (ii) Additional Central Provident Fund Commissioner (iii) Regional Provident Fund Commissioner (iv) Assistant Provident Fund Commissioner (v) Enforcement Officer

Employees’ Provident Fund Organisation

The whole of India

 S.O. 2700(E) – Authorisation to File Complaints under Section 136(1)

Central Government, in exercise of powers conferred by sub-section (1) of section 136 of the Code, authorises the Inspectors-cum-Facilitators appointed under section 122 of the said Code for filing complaints in relation to establishments to which Chapter III of the said Code applies.

S.O. 2701(E) – Inspection Charges for Exempted Establishments under Section 143(6)

Central Government, in pursuance of sub-section (6) of section 143 of the Code, and in supersession of Ministry of Labour and Employment Notifications No. S.O. 1436 dated July 9, 1998 and S.O. 238 dated January 11, 1998, directs that employers in relation to an establishment or class of establishments or any person or class of persons exempted under section 143 of the said Code from the provisions of the scheme specified in column (2) of the Table below shall pay inspection charges at the rate specified in column (3) for the amount for the time being payable to the employees of the establishment or receivable by the persons or class of persons, as the case may be, in respect of which contributions would have been payable but for such exemption, subject to the minimum amount specified in column (4), to the administration account mentioned in column (5) of the said Table, within fifteen days of the close of every month.

TABLE:

Sl. No.

Exempted from

Rate of Inspection Charges (per cent of wages)

Minimum Inspection Charge (in Rupees)

Payable to

(i)

Employees’ Provident Fund Scheme, 1952

0.35

8750

Provident Fund Administration Account

(ii)

Employees Deposit-Linked Insurance Scheme, 1976

0.005

1250

Insurance Fund Administration Account

 S.O. 2702(E) – Wage Ceiling under Section 2(89)

Central Government, in exercise of powers conferred by clause (89) of section 2 of the Code, notifies rupees fifteen thousand (₹15,000) per month as the wage ceiling for the purposes of Chapter III of the said Code.

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