On 19-12-2025, the Ministry of Labour and Employment notified a corrigendum notification to its earlier notification regarding enforcement dates of the Code on Social Security, 2020.
Earlier Notifications:
May 2023
On 3-5-2025, the Central Government implemented specific provisions, vide Noti. No. S.O. 2060(E), related to the Employees’ Pension Scheme, 1995 (‘EPS, 1995’) and repealed clauses of the Employees’ Provident Funds and Miscellaneous Provisions Act, 1952 (‘EPF Act, 1952’).
Provisions enforced:
-
Section 15(3)
-
Section 16(1)(a), (b) and Section 16(2)
-
Section 143 (limited to EPS provisions)
-
Section 164(1) item 3
-
Section 164(2)(b)
November 2025
On 21-11-2025, the of Labour Ministry announced enforcement dates for several other provisions of provisions of the Code vide S.O. 5319(E).
Provisions enforced:
-
Sections 1—14
-
Section 15(1) & (2)
-
Section 16(1)(c)
-
Sections 17—141
-
Section 143 (except EPS-related part)
-
Sections 144—163
-
Section 164(1) (Items 1, 2, and 4—9)
-
Section 164(2)(a) & (c) and Section 164(3)
Key Points of Corrigendum Notification:
To ensure clarity and avoid ambiguity the corrigendum notification clarified the following:
-
Section 15:
Sub-sections (1) and (2) were implemented on 21-11-2025. The corrigendum confirms that sub-section (3), in relation to the EPS, 1995, was enforced on 3-5-2023.
-
Section 16:
Clause (c) of sub-section (1) was implemented on 21-11-2025. The corrigendum clarifies that clauses (a) and (b) of sub-section (1), along with sub-section (2), were enforced on 3-5-2023 in relation to EPS, 1995 provisions.
-
Section 164(1):
Items 1, 2, and 4—9 were implemented on 21-11-2025. The corrigendum notes that item 3, concerning the repeal of provisions under the EPF Act, 1952, was enforced on 3-5-2023.
-
Section 164(2) & (3):
Clauses (a) and (c) of sub-section (2) and sub-section (3) were implemented on 21-11-2025. The corrigendum clarifies that clause (b) of sub-section (2) was enforced on 3-5-2023 for EPS, 1995 saving provisions.
This corrigendum notification ensures that the enforcement and compliance of the Code on Social Security remains precise, avoids duplication, and providing clarity on provisions already in force, strengthening transparency in labour law implementation.