On 20 August 2026, the Ministry of Labour and Employment issued a corrigendum to its earlier notification prescribing inspection charges payable by certain exempted establishments under the Code on Social Security, 2020.
The corrigendum revises the rate of inspection charges applicable to establishments exempted under the Employees’ Provident Fund Scheme, 1952, reducing the notified rate from 0.35% to 0.18% of wages.
Key Takeaways:
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The Labour Ministry has corrected the inspection charges payable by establishments enjoying exemption under Section 143(6) of the Code on Social Security, 2020.
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The original notification specified inspection charges at 0.35% of wages for exempted provident fund establishments.
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The corrigendum substitutes 0.35% with 0.18%.
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The revised rate applies to inspection charges payable to the Provident Fund Administration Account.
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The corrigendum does not alter:
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The prescribed minimum inspection charge of ₹8,750 applicable to exempted provident fund establishments.
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The inspection charge rate under the Employees’ Deposit-Linked Insurance Scheme, 1976, which continues at 0.005% of wages, subject to a minimum charge of ₹1,250.
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The corrigendum effectively lowers the inspection charge rate applicable to exempted establishments under the Employees’ Provident Fund Scheme, 1952 from 0.35% to 0.18% of wages, bringing the notified rate in line with the Government’s revised specification.
[Corrigendum to Notification under the Code on Social Security, 2020, dated 20-8-2026]
[Notification on Inspection Charges under the Code on Social Security, 2020, dated 29-4-2026]
