{"id":291399,"date":"2023-05-05T17:30:28","date_gmt":"2023-05-05T12:00:28","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=291399"},"modified":"2023-05-05T17:33:52","modified_gmt":"2023-05-05T12:03:52","slug":"govt-notifies-social-security-code-effective-date-for-pf-pension-scheme-provisions","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2023\/05\/05\/govt-notifies-social-security-code-effective-date-for-pf-pension-scheme-provisions\/","title":{"rendered":"Government notifies effective date of Social Security Code provisions relating to Provident Fund Scheme"},"content":{"rendered":"
\n

The Ministry of Labour and Employment appoints 3-5-2023 as the date on which the following provisions of the Social Security Code, 2020<\/a> came into force—<\/p>\n

1. Section 15 (3)<\/b> relates to “Schemes”<\/b> and talks about any or all of its provisions to take effect either prospectively or retrospectively on and from such date as may be specified in that behalf in the scheme.<\/p>\n

2. Section 16(1)(a)<\/b> relates to Provident Fund Scheme<\/b> where the contributions paid by the employer to the fund will be 10% of the wages for the time being payable to each of the employees, whether employed by him directly or by or through a contactor. The employee’s contribution will be equal to the contribution payable by the employer in respect of him. The employee, if he desires, can also contribute an amount exceeding 10% of the wages, subject to the condition that the employer will not be under an obligation to pay any contribution over and above his contribution payable under this section, i.e. 10% of the wages.<\/p>\n

The Central Government can modify this section through notification and change the percentage of contribution from 10% to 12% and also can specify rates of employees’ contributions and the period for which such rates will apply for any class of employee;<\/p>\n

3. Section 16(1)(b)<\/b> relates to the Pension Scheme.<\/b> It provides that-<\/p>\n

“(b) the Pension Scheme, establish a Pension Fund in the manner specified in that scheme by that Government into which there shall be paid, from time to time, in respect of every employee who is a member of the Pension Scheme,—<\/i><\/p>\n

(i) such sums from the employer’s contribution under clause (a) not exceeding eight and one-third per cent of the wages or such per cent of wages as may be notified by the Central Government;<\/i><\/p>\n

(ii) such sums payable as contribution to the Pension Fund, as may be specified in the Pension Scheme, by the employers of the exempted establishments under Section 143 to which the pension scheme applies;<\/i><\/p>\n

(iii) such sums as the Central Government after due appropriation by Parliament by law in this behalf, specify;”.<\/i><\/p>\n

4. Section 16 (2) provides<\/b> that the Provident\/ Pension\/ Insurance Fund will be administered by the Central Board.<\/p>\n

5. Part of Section 143<\/b> (Power to exempt establishment) which applies in giving effect to the provisions of Section 16(1)(b)(ii) in relation to the Employees’ Pension Scheme, 1995<\/a>.<\/b><\/p>\n

6. Section 164(1)<\/b> repeals the corresponding provisions of the Employees’ Provident Funds and Miscellaneous Provisions Act, 1952<\/a>.<\/p>\n

7. Part of Section 164 (2) (b)<\/b> which relates to the Employees’ Provident Funds Scheme, 1952<\/a>.<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

The Ministry of Labour and Employment appoints 3-5-2023 as the date on which the following provisions of the Social Security Code, 2020 <\/p>\n","protected":false},"author":67515,"featured_media":291408,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[4,1193],"tags":[57392,29743,44081,57393],"class_list":["post-291399","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-legislationupdates","category-notifications","tag-enforcement-date","tag-ministry-of-labour","tag-social-security-code","tag-with-effect-from"],"yoast_head":"\nGovt. notifies Social Security Code effective date for PF and Pension Scheme provisions | SCC Blog<\/title>\n<meta name=\"description\" content=\"Ministry of Labour and Employment notified May 3, 2023 as the Social Security Code effective date for provisions on PF and Pension Scheme.\" 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Key provisions were brought into effect in phases during 2021, 2023, and 2025, along with the repeal of several earlier labour laws.","rel":"","context":"In "Legislation Updates"","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"Enforcement dates of Labour Codes","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/11\/Enforcement-dates-of-Labour-Codes.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/11\/Enforcement-dates-of-Labour-Codes.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/11\/Enforcement-dates-of-Labour-Codes.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/11\/Enforcement-dates-of-Labour-Codes.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":365603,"url":"https:\/\/www.scconline.com\/blog\/post\/2025\/11\/03\/epfo-launched-employees-enrolment-scheme-2025-policy-update\/","url_meta":{"origin":291399,"position":2},"title":"Towards Social Security for All: EPFO’s Employees’ Enrolment Scheme 2025","author":"Shubhi","date":"November 3, 2025","format":false,"excerpt":"EPFO launched Employees\u2019 Enrolment Scheme 2025 to promote voluntary compliance and expand EPF coverage, advancing the national goal of social security for all.","rel":"","context":"In "Legislation Updates"","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"Employees' Enrolment Scheme 2025","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/11\/Employees-Enrolment-Scheme-2025.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/11\/Employees-Enrolment-Scheme-2025.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/11\/Employees-Enrolment-Scheme-2025.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/11\/Employees-Enrolment-Scheme-2025.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":321712,"url":"https:\/\/www.scconline.com\/blog\/post\/2024\/05\/08\/para83-epf-scheme-para43a-pension-provident-fund-article14-unconstitutional-karnataka-hc-legal-news\/","url_meta":{"origin":291399,"position":3},"title":"Karnataka HC holds Para 83, Employees Provident Fund Scheme, 1952 and Para 43A, Employees\u2019 Pension Scheme, 1995, unconstitutional","author":"Sucheta","date":"May 8, 2024","format":false,"excerpt":"The new provisions which were introduced to cover international workers under the EPF Scheme, was held to be violative of Art. 14 of the Constitution.","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"Karnataka High Court","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/03\/Karnataka-High-Court.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/03\/Karnataka-High-Court.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/03\/Karnataka-High-Court.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/03\/Karnataka-High-Court.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":236487,"url":"https:\/\/www.scconline.com\/blog\/post\/2020\/09\/30\/code-on-social-security-2020-schemes-for-unorganised-workers-gig-workers-platform-workers-gratuity-period-for-journalists-reduced-from-5-to-3-years-scope-of-social-security-widened-read-more\/","url_meta":{"origin":291399,"position":4},"title":"Code on Social Security, 2020 | Schemes for unorganised workers, gig workers & platform workers, Gratuity period for journalists reduced from 5 to 3 years, Scope of Social Security widened [Read More]","author":"Bhumika Indulia","date":"September 30, 2020","format":false,"excerpt":"The Code on Social Security, 2020 received Presidential Assent on 28-09-2020. The Code on Social Security, 2020 Second National Commission on Labour, which submitted its report in June, 2002 had recommended that the existing set of labour laws should be broadly amalgamated into the following groups, namely:\u2014 (a) industrial relations;\u2026","rel":"","context":"In "Legislation Updates"","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":370767,"url":"https:\/\/www.scconline.com\/blog\/post\/2025\/12\/24\/corrigendum-to-code-on-social-security-2020-enforcement-dates\/","url_meta":{"origin":291399,"position":5},"title":"Corrigendum to Code on Social Security, 2020 Enforcement Dates: Clarity on EPS, EPF Provisions","author":"Shubhi","date":"December 24, 2025","format":false,"excerpt":"Ministry of Labour and Employment issued a corrigendum to clarify enforcement dates under the Code on Social Security, 2020. It confirms earlier notifications from May 2023 and November 2025 regarding provisions related to the Employees\u2019 Pension Scheme, 1995 and repeal of EPF Act clauses. The update ensures transparency and avoids\u2026","rel":"","context":"In "Legislation Updates"","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"Code on Social Security, 2020 Enforcement Dates","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/12\/Code-on-Social-Security-2020-Enforcement-Dates.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/12\/Code-on-Social-Security-2020-Enforcement-Dates.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/12\/Code-on-Social-Security-2020-Enforcement-Dates.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/12\/Code-on-Social-Security-2020-Enforcement-Dates.webp?resize=700%2C400&ssl=1 2x"},"classes":[]}],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/291399","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/users\/67515"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=291399"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/291399\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media\/291408"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=291399"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=291399"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=291399"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}