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Code on Social Security 2020: EPF, ESI, Gratuity, Gig Workers

In forceCentral Rules 8 May 2026

The Code on Social Security, 2020 pulls nine social-security laws into one framework covering provident fund, state insurance, gratuity, maternity benefit and more, and adds something new: a social-security framework for gig and platform workers, funded partly by aggregator contributions. This guide sets out who is covered, what changed for gratuity, and which provisions still run under the old schemes until new ones are framed.

The nine Acts it consolidates

AreaFormer Act
Provident fundEmployees' Provident Funds and Miscellaneous Provisions Act, 1952
State insuranceEmployees' State Insurance Act, 1948
GratuityPayment of Gratuity Act, 1972
Maternity benefitMaternity Benefit Act, 1961
Employee compensationEmployee's Compensation Act, 1923
And moreCine workers, building workers cess, unorganised workers welfare and others

EPF, ESI and gratuity

Provident fund and state insurance coverage continue by establishment type and threshold, and the code lets the government extend coverage more widely over time. Gratuity remains payable, but the code makes fixed-term employees eligible on a pro-rata basis on completion of their term, without the usual five-year continuous-service condition applying to them in the same way.

Gig and platform workers

For the first time, gig and platform workers get a statutory social-security route, with schemes to be funded in part by contributions from aggregators, alongside registration on the government's worker database. The detailed schemes are framed by notification, so this is a framework that expands as schemes are announced.

What still runs under the old schemes

Several provisions, particularly the operational EPF and ESI schemes, continue under their existing machinery until the corresponding schemes under the code are framed. Confirm the current position for a specific benefit before assuming the code has replaced the old scheme.

Frequently asked questions

Does the Social Security Code change gratuity for fixed-term staff?

Yes. A fixed-term employee becomes eligible for gratuity on a pro-rata basis on completing the fixed term, rather than needing five years of continuous service in the way a permanent employee does.

What does the code do for gig and platform workers?

It creates a statutory social-security framework for gig and platform workers, with schemes funded partly by aggregator contributions and worker registration on the government database. Specific schemes are notified over time.

Which laws did the Social Security Code replace?

Nine, including the EPF Act 1952, the ESI Act 1948, the Payment of Gratuity Act 1972, the Maternity Benefit Act 1961 and the Employee's Compensation Act 1923.

Are EPF and ESI rules changing immediately?

The code is in force, but the operational EPF and ESI schemes continue under their existing machinery until the schemes under the code are framed. Confirm the current position for a specific benefit.

Sources and citations. Statute: Code on Social Security, 2020 and the Social Security (Central) Rules, 2026 (notified 8 May 2026). Sources: indiacode.nic.in, epfindia.gov.in, esic.gov.in, egazette.gov.in.
Author: ZeniaHR Editorial Team  ·  Last verified against official sources: 10 September 2026
This page is for general information only and is not legal advice. Labour law and the Central Rules are being rolled out and can change; confirm the current position against the official gazette on egazette.gov.in and labour.gov.in before you act.

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