The Employees' State Insurance Corporation (ESIC) on August 31, 2026, issued the Standard Operating Procedure (SOP) for compounding of offences u/s. 138 of Code on Social Security, 2020 (CoSS, 2020).
The Standard Operating Procedure (SOP) for compounding of offences under Section 138 of the Code on Social Security, 2020, read with Rule 54 of the Social Security (Central) Rules, 2026, has been formulated by the Headquarters Office. The SOP has been circulated for information and compliance by all concerned authorities.
The ICT Branch, Headquarters Office has also been directed to develop the required functionality in the Revenue Module to facilitate implementation of the provisions relating to compounding of offences.
Compliance Impact: Concerned EPFO offices and establishments should follow the prescribed SOP for processing compounding cases and ensure compliance with the applicable provisions of the Code and Rules.
[Notification No. P-11/12/Clarification on CoSS,2020/2025-Rev.I]
