Compliance & labour law · Updated September 2026
The Code on Social Security, 2020 consolidates nine earlier central laws, including the EPF Act, ESI Act, Payment of Gratuity Act and Maternity Benefit Act, into a single social security framework.
Beyond folding existing schemes together, the Code introduces the first statutory gig and platform worker social security extension, requiring aggregators, ride-hailing, delivery and similar platforms, to contribute a percentage of annual turnover, subject to a cap, into a dedicated welfare fund for these workers. Maternity benefit provisions, 26 weeks for the first two children, a mandatory creche for establishments with 50 or more employees, carry forward from the 2017 Amendment Act into this Code’s framework. It took central effect on 21 November 2025, with PF, ESI, gratuity and unorganised-worker provisions specifically confirmed enforced per central rules notified 8 May 2026, while state-level rollout continues through 2026 and the gig-worker fund mechanics are still bedding in as one of the newer, less battle-tested provisions.
Operationally yes, EPFO and ESIC continue running their schemes largely unchanged, the Code is the legal umbrella now housing both rather than a wholesale operational overhaul.
No, it creates a distinct, newer welfare-fund mechanism for gig and platform workers rather than folding them into standard EPF or ESI coverage.
It’s one of the nine laws this Code absorbed, see Employees’ Compensation Act for what it specifically covered.
See our gig worker social security guide for the newer provisions this Code introduced.