The Code on Social Security, 2020 (SS Code)

The Code on Social Security, 2020 (SS Code) is a landmark legislation in India's labour reforms, consolidating nine existing laws into a single framework to provide universal social security. Enacted on 28 September 2020 and with major provisions effective from 21 November 2025, it aims to extend protections to organised, unorganised, gig, and platform workers.Key FeaturesExpanded Coverage — Applies nationwide to establishments based on thresholds (e.g., 20+ employees for EPF, 10+ for ESI). For the first time, it formally recognises gig and platform workers, requiring aggregators to contribute to their social security funds.

Core Benefits — Includes provident fund (PF), pension, employees state insurance (ESI) (medical, sickness, maternity), gratuity (pro-rata after 1 year for fixed-term employees), employee compensation for injuries, and maternity benefits.

Social Security Funds — Establishes national and state-level funds for unorganised workers, funded by government, CSR, and other sources.

Uniform Definitions — Aligns with the Code on Wages for standardised "wages," impacting contribution calculations.

Administration — Bodies like EPFO, ESIC, and new Social Security Boards oversee implementation, with digital registration and portable benefits.

The SS Code promotes inclusive growth by simplifying compliance for employers while ensuring income security, healthcare, and retirement benefits for a broader workforce. As of January 2026, full operationalisation awaits final rules, with transitional provisions from old laws applying where needed.