{"id":370767,"date":"2025-12-24T16:00:18","date_gmt":"2025-12-24T10:30:18","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=370767"},"modified":"2025-12-24T15:39:34","modified_gmt":"2025-12-24T10:09:34","slug":"corrigendum-to-code-on-social-security-2020-enforcement-dates","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2025\/12\/24\/corrigendum-to-code-on-social-security-2020-enforcement-dates\/","title":{"rendered":"Corrigendum to Code on Social Security, 2020 Enforcement Dates: Clarity on EPS, EPF Provisions"},"content":{"rendered":"<div style=\"text-align: justify; line-height: 150%;\">\n<p style=\"margin-bottom: 3%;\">On 19-12-2025, the <span style=\"font-weight: bold;\">Ministry of Labour and Employment<\/span> notified a corrigendum notification to its earlier notification regarding enforcement dates of the <span style=\"font-weight: bold;\">Code on Social Security, 2020<\/span>.<\/p>\n<h3>Earlier Notifications:<\/h3>\n<h3>May 2023<\/h3>\n<p style=\"margin-bottom: 3%;\">On 3-5-2025, the Central Government implemented specific provisions, vide <span style=\"font-weight: bold;\">Noti. No. S.O. 2060(E)<\/span>, related to the <span style=\"font-weight: bold;\"><a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0002856938\" target=\"_blank\">Employees&#8217; Pension Scheme, 1995<\/a><\/span> (&#8216;EPS, 1995&#8217;) and repealed clauses of the <span style=\"font-weight: bold;\"><a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0002796571\" target=\"_blank\">Employees&#8217; Provident Funds and Miscellaneous Provisions Act, 1952<\/a><\/span> (&#8216;EPF Act, 1952&#8217;).<\/p>\n<h3>Provisions enforced:<\/h3>\n<ul style=\"list-style-type: disc;\">\n<li>\n<p>Section 15(3)<\/p>\n<\/li>\n<li>\n<p>Section 16(1)(a), (b) and Section 16(2)<\/p>\n<\/li>\n<li>\n<p>Section 143 (limited to EPS provisions)<\/p>\n<\/li>\n<li>\n<p>Section 164(1) item 3<\/p>\n<\/li>\n<li>\n<p style=\"margin-bottom: 3%;\">Section 164(2)(b)<\/p>\n<\/li>\n<\/ul>\n<h3>November 2025<\/h3>\n<p style=\"margin-bottom: 3%;\">On <span style=\"font-weight: bold;\">21-11-2025<\/span>, the of Labour Ministry announced enforcement dates for several other provisions of provisions of the Code vide <span style=\"font-weight: bold;\">S.O. 5319(E)<\/span>.<\/p>\n<h3>Provisions enforced:<\/h3>\n<ul style=\"list-style-type: disc;\">\n<li>\n<p>Sections 1&#8212;14<\/p>\n<\/li>\n<li>\n<p>Section 15(1) &amp; (2)<\/p>\n<\/li>\n<li>\n<p>Section 16(1)(c)<\/p>\n<\/li>\n<li>\n<p>Sections 17&#8212;141<\/p>\n<\/li>\n<li>\n<p>Section 143 (except EPS-related part)<\/p>\n<\/li>\n<li>\n<p>Sections 144&#8212;163<\/p>\n<\/li>\n<li>\n<p>Section 164(1) (Items 1, 2, and 4&#8212;9)<\/p>\n<\/li>\n<li>\n<p style=\"margin-bottom: 3%;\">Section 164(2)(a) &amp; (c) and Section 164(3)<\/p>\n<\/li>\n<\/ul>\n<h3>Key Points of Corrigendum Notification:<\/h3>\n<p>To ensure clarity and avoid ambiguity the corrigendum notification clarified the following:<\/p>\n<ol style=\"list-style-type: lower-roman;\">\n<li>\n<p style=\"font-weight: bold;\">Section 15:<\/p>\n<p>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.<\/p>\n<\/li>\n<li>\n<p style=\"font-weight: bold;\">Section 16:<\/p>\n<p>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.<\/p>\n<\/li>\n<li>\n<p style=\"font-weight: bold;\">Section 164(1):<\/p>\n<p>Items 1, 2, and 4&#8212;9 were implemented on 21-11-2025. The corrigendum notes that item 3, concerning the repeal of provisions under the <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0002796571\" target=\"_blank\">EPF Act, 1952<\/a>, was enforced on 3-5-2023.<\/p>\n<\/li>\n<li>\n<p style=\"font-weight: bold;\">Section 164(2) &amp; (3):<\/p>\n<p style=\"margin-bottom: 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.<\/p>\n<\/li>\n<\/ol>\n<p style=\"margin-bottom: 3%;\">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.<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p style=\"font-style: italic;\">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&#8217; Pension Scheme, 1995 and repeal of EPF Act clauses. The update ensures transparency and avoids ambiguity in compliance with Sections 15, 16, 143, and 164 of the Code.<\/p>\n","protected":false},"author":67525,"featured_media":370773,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[4,1193],"tags":[43626,95587,95584,17341,95586,95590,95589,95585,40236,95588],"class_list":["post-370767","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-legislationupdates","category-notifications","tag-code-on-social-security","tag-compliance-clarification","tag-corrigendum-notification","tag-employees-pension-scheme","tag-epf-act-repeal","tag-eps-1995","tag-labour-law-transparency","tag-labour-law-updates","tag-ministry-of-labour-and-employment","tag-social-security-code-india"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.4 (Yoast SEO v26.4) - 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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 &quot;Legislation Updates&quot;","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":291399,"url":"https:\/\/www.scconline.com\/blog\/post\/2023\/05\/05\/govt-notifies-social-security-code-effective-date-for-pf-pension-scheme-provisions\/","url_meta":{"origin":370767,"position":1},"title":"Government notifies effective date of Social Security Code provisions relating to Provident Fund Scheme","author":"Kriti","date":"May 5, 2023","format":false,"excerpt":"The Ministry of Labour and Employment appoints 3-5-2023 as the date on which the following provisions of the Social Security Code, 2020 came into force\u2014 1. Section 15 (3) relates to \u201cSchemes\u201d and talks about any or all of its provisions to take effect either prospectively or retrospectively on and\u2026","rel":"","context":"In &quot;Legislation Updates&quot;","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"ministry of labour and employment\u00a0","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/05\/ministry-of-labour-and-employment-.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/05\/ministry-of-labour-and-employment-.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/05\/ministry-of-labour-and-employment-.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/05\/ministry-of-labour-and-employment-.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":227672,"url":"https:\/\/www.scconline.com\/blog\/post\/2020\/03\/29\/union-labour-ministry-notifies-amendment-in-epf-scheme-to-allow-withdrawal-of-non-refundable-advance-by-epf-members-in-the-event-of-outbreak-of-pandemic\/","url_meta":{"origin":370767,"position":2},"title":"Union Labour Ministry notifies amendment in EPF Scheme to allow withdrawal of non-refundable advance by EPF members in the event of outbreak of pandemic","author":"Bhumika Indulia","date":"March 29, 2020","format":false,"excerpt":"Union Ministry of Labour and Employment has issued notification GSR 225(E) amending EPF Scheme 1952 to allow withdrawal of non-refundable advance by EPF members\/subscribers in the wake of COVID -19 pandemic in the country. The notification permits withdrawal of upto the amount of basic wages and dearness allowance for three\u2026","rel":"","context":"In &quot;Legislation Updates&quot;","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":365603,"url":"https:\/\/www.scconline.com\/blog\/post\/2025\/11\/03\/epfo-launched-employees-enrolment-scheme-2025-policy-update\/","url_meta":{"origin":370767,"position":3},"title":"Towards Social Security for All: EPFO&#8217;s Employees&#8217; 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 &quot;Legislation Updates&quot;","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":353950,"url":"https:\/\/www.scconline.com\/blog\/post\/2025\/07\/20\/employees-deposit-linked-insurance-amendment-2025-benefits\/","url_meta":{"origin":370767,"position":4},"title":"New Employees\u2019 Deposit Linked Insurance Scheme expands insurance coverage for EPF members","author":"Shubhi","date":"July 20, 2025","format":false,"excerpt":"Labour Ministry has ensured \u20b950,000 minimum benefit, reflecting inclusive social insurance, highlighting government's support for workers during job shifts and tough times, under Employees\u2019 Deposit Linked Insurance Scheme 2025.","rel":"","context":"In &quot;Legislation Updates&quot;","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"Employees\u2019 Deposit Linked Insurance Scheme","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/07\/Employees-Deposit-Linked-Insurance-Scheme.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/07\/Employees-Deposit-Linked-Insurance-Scheme.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/07\/Employees-Deposit-Linked-Insurance-Scheme.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/07\/Employees-Deposit-Linked-Insurance-Scheme.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":7284,"url":"https:\/\/www.scconline.com\/blog\/post\/2015\/09\/02\/union-government-released-rs-2000-crore-to-employees-pension-scheme-1995\/","url_meta":{"origin":370767,"position":5},"title":"Union Government released Rs. 2000 crore to Employees\u2019 Pension Scheme, 1995","author":"Sucheta","date":"September 2, 2015","format":false,"excerpt":"The Union Government has released a sum of rupees 2,000 crore to the Employees Pension Scheme (EPS), 1995 as its contribution for the year 2015-2016. The Union Minister of State for Labour & Employment (Independent Charge) Shri Bandaru Dattatreya said that this contribution is in addition to rupees 250 crore\u2026","rel":"","context":"In &quot;Legislation Updates&quot;","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2015\/10\/scc-blog_Page_9.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2015\/10\/scc-blog_Page_9.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2015\/10\/scc-blog_Page_9.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2015\/10\/scc-blog_Page_9.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2015\/10\/scc-blog_Page_9.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]}],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/370767","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\/67525"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=370767"}],"version-history":[{"count":2,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/370767\/revisions"}],"predecessor-version":[{"id":370772,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/370767\/revisions\/370772"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media\/370773"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=370767"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=370767"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=370767"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}