Labour Code Advisor

Ministry of Labour and Employment

Code on Social Security, 2020 →

Notification regarding Section 16(1)(a), First Proviso of CoSS, 2020

Ministry of Labour and Employment published this gazette notification (Gazette ID: CG-DL-E-04072026-274112) on 4 July 2026 (issued 01-Jul-2026), filed under Extra Ordinary, related to the Code on Social Security, 2020. The purpose of this notification is to provide clarity and guidance on the implementation of Section 16(1)(a) of the Code on Social Security, 2020, ensuring compliance and adherence to the statutory requirements for Provident Fund contributions.

Issue Date
Published
Gazette ID CG-DL-E-04072026-274112
Category Extra Ordinary
Part & Section Part II-Section 3-Sub-Section (ii)
Related Code Code on Social Security, 2020
Download PDF View Original on egazette.gov.in
Statutory Compliance Summary Compliance Deadline: 2026-12-31

Action Required

Employers must review and update their Provident Fund contribution policies to ensure compliance with the activated clauses under Section 16(1)(a) of the Code on Social Security, 2020. They must also communicate these changes to their employees and ensure timely implementation.

Target Roles:
HR DirectorPayroll ManagerCompliance OfficerEmployer
Industries Impacted:
AllService SectorManufacturing

Statutory Penalty Risk

Penalty under Section 114 of the Code on Social Security, 2020, which may include fines ranging from Rs. 50,000 to Rs. 5,00,000

Statutes & Rules Amended

  • Code on Social Security, 2020
  • Section 16(1)(a) of CoSS, 2020

Purpose

The purpose of this notification is to provide clarity and guidance on the implementation of Section 16(1)(a) of the Code on Social Security, 2020, ensuring compliance and adherence to the statutory requirements for Provident Fund contributions.

Summary

The Ministry of Labour and Employment has issued a notification regarding Section 16(1)(a) of the Code on Social Security, 2020, which pertains to the framework for Provident Fund contributions and employer-employee liability shares. This notification aims to clarify and activate specific clauses under this section, impacting the social security landscape for employees and employers in India.

Frequently Asked Questions

Which ministry issued this gazette notification (CG-DL-E-04072026-274112)?
Ministry of Labour and Employment issued this notification, published on 04-Jul-2026.
What is Gazette Notification CG-DL-E-04072026-274112 about?
The purpose of this notification is to provide clarity and guidance on the implementation of Section 16(1)(a) of the Code on Social Security, 2020, ensuring compliance and adherence to the statutory requirements for Provident Fund contributions.
Where can I find the official PDF for this notification?
The official gazette PDF is published on egazette.gov.in. An archived copy is also available for download directly from this page, in case the official portal is temporarily unavailable.
Which Labour Code does this notification relate to?
This notification relates to the Code on Social Security, 2020.
What compliance action is required under Gazette Notification CG-DL-E-04072026-274112?
Employers must review and update their Provident Fund contribution policies to ensure compliance with the activated clauses under Section 16(1)(a) of the Code on Social Security, 2020. They must also communicate these changes to their employees and ensure timely implementation. The compliance deadline is 2026-12-31.
Who is impacted by Gazette Notification CG-DL-E-04072026-274112?
This notification primarily targets HR Director, Payroll Manager, Compliance Officer, Employer across the All, Service Sector, Manufacturing sector(s).
What are the statutory penalties for non-compliance with Gazette Notification CG-DL-E-04072026-274112?
Non-compliance with the provisions of this notification may attract: Penalty under Section 114 of the Code on Social Security, 2020, which may include fines ranging from Rs. 50,000 to Rs. 5,00,000.

Source: egazette.gov.in ·