On 7 October 2026, the Employees’ State Insurance Corporation (ESIC) notified the amount payable towards funeral expenses under Section 32(1)(f) of the Code on Social Security, 2020, fixing the benefit at ₹20,000, in exercise of the powers under Rule 21 of the Social Security (Central) Rules, 2026, read with Section 32(1)(f) of the Code.
The notification, published in the Gazette on 16 October 2026, is effective retrospectively from 8 May 2026.
Key Takeaways:
-
Funeral expenses are a social security benefit payable under the Code on Social Security, 2020 and the Social Security (Central) Rules, 2026.
-
The benefit is payable to the eldest surviving member of the family of a deceased Insured Person towards meeting funeral-related expenses.
-
According to Section 32 of the Code, where the deceased Insured Person did not have a family or was not living with the family at the time of death, the benefit is payable to the person who actually incurs the funeral expenditure.
-
With this notification, the amount payable towards funeral expenses has been fixed at ₹20,000.
-
The benefit is intended to provide financial assistance to eligible beneficiaries for meeting funeral-related costs following the death of an Insured Person.
Read the Complete Guide to Four Labour Codes.
[ESIC Notification on Funeral Expenses, dated 07-10-2026]
