Labour Code Advisor

Ministry of Labour and Employment

Code on Social Security, 2020 →

Notification to be published in Gazette of India for levy and collection of BOCW Cess at the rate of 1 per cent. under Section 100 (1) of Code on Social Security, 2020

Ministry of Labour and Employment published this gazette notification (Gazette ID: CG-DL-E-09052026-272359) on 9 May 2026 (issued 08-May-2026), filed under Extra Ordinary, related to the Code on Social Security, 2020. The purpose of this notification is to exercise powers under the Social Security Code 2020 to enforce statutory provisions related to the levy and collection of BOCW Cess.

Issue Date
Published
Gazette ID CG-DL-E-09052026-272359
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

Action Required

Employers and contractors must ensure compliance with the BOCW Cess levy and collection at the rate of 1 per cent, and make necessary arrangements for payment and record-keeping. They must also review and update their existing policies and procedures to align with the new regulations.

Target Roles:
HR DirectorCompliance OfficerEmployerContractor
Industries Impacted:
ConstructionBuildingAll

Statutory Penalty Risk

Penalty under Section 114 of the Code on Social Security, 2020

Statutes & Rules Amended

  • Code on Social Security, 2020
  • Section 100 (1)

Purpose

The purpose of this notification is to exercise powers under the Social Security Code 2020 to enforce statutory provisions related to the levy and collection of BOCW Cess.

Summary

The Ministry of Labour and Employment has issued a gazette notification to levy and collect BOCW Cess at the rate of 1 per cent under Section 100 (1) of the Code on Social Security, 2020. This move aims to enforce statutory provisions and ensure compliance with social security regulations.

Frequently Asked Questions

Which ministry issued this gazette notification (CG-DL-E-09052026-272359)?
Ministry of Labour and Employment issued this notification, published on 09-May-2026.
What is Gazette Notification CG-DL-E-09052026-272359 about?
The purpose of this notification is to exercise powers under the Social Security Code 2020 to enforce statutory provisions related to the levy and collection of BOCW Cess.
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-09052026-272359?
Employers and contractors must ensure compliance with the BOCW Cess levy and collection at the rate of 1 per cent, and make necessary arrangements for payment and record-keeping. They must also review and update their existing policies and procedures to align with the new regulations. No specific compliance deadline is specified in this notification.
Who is impacted by Gazette Notification CG-DL-E-09052026-272359?
This notification primarily targets HR Director, Compliance Officer, Employer, Contractor across the Construction, Building, All sector(s).
What are the statutory penalties for non-compliance with Gazette Notification CG-DL-E-09052026-272359?
Non-compliance with the provisions of this notification may attract: Penalty under Section 114 of the Code on Social Security, 2020.

Source: egazette.gov.in ·