The Employees’ State Insurance Corporation (ESIC) on December 05, 2025 issued a communication regarding the implementation of Section 125 of the Code on Social Security, 2020 (CoSS 2020), which has come into effect following Gazette Notification No. CG-DL-E-29092020-222111 dated November 21, 2025.
Under Section 125 of CoSS 2020, the authority to assess and determine dues from employers has been vested in officers not below the rank of Group ‘A’. Accordingly, ESIC has clarified that all assessments—whether new or pending—must now be undertaken strictly in accordance with Section 125, and must be conducted only by officers in the cadre of Deputy Director and above.
This directive applies immediately upon implementation of the Code and has been issued with the approval of the Director General to ensure uniformity and legal compliance across all regional and sub-regional offices.
[Notification No. P-11/12/CorrespondenceonCoSS2020/2025-Rev1]
