The Ministry of Labour and Employment (MoL&E) on May 08, 2026, issued a notification regarding the Cess Rate under the Code on Social Security, 2020.
The following has been stated:-
•The Central Government has notified a cess of 1% on the cost of construction incurred by employers engaged in building and construction work under Section 100(1) of the Code on Social Security, 2020.
•This notification supersedes the earlier 1996 notification issued by the erstwhile Ministry of Labour.
•The revised cess rate will come into effect from May 09, 2026.
The detailed notification is given in the document below.
[Notification No.: S.O. 2322(E)]
