The Employees’ State Insurance Corporation (ESIC) on December 10, 2025, issued a communication advising establishments on compliance requirements following the nationwide implementation of the Code on Social Security, 2020 (CoSS 2020), effective from November 21, 2025. The Code consolidates and modernises various social security laws, extending medical and financial protection to a wider workforce.
The notice emphasizes the mandatory registration of all establishments and eligible employees under ESIC as per the revised provisions. It highlights that the definition of “wages” under Section 2(88) of the Code has been significantly expanded, potentially bringing many previously excluded employees within ESI coverage. The revised definition now includes basic pay, dearness allowance, and retaining allowance, while detailing specific exclusions and deeming provisions for calculating wage components.
ESIC has advised employers to promptly register all coverable employees—including contractual workers—and ensure timely payment of contributions to enable uninterrupted access to social security benefits. Registration can be completed through the Shram Suvidha Portal or the ESIC Employer Portal. Immediate compliance has been urged to safeguard employee entitlements under the new Code.
[Notification No. 35/BEC/MISC-FILE/23-24/CoSS2020]
