Notification under Section 1(4) of Code on Social Security, 2020 in the entire area of 04 districts of Meghalaya

**Executive Summary** The Ministry of Labour and Employment has issued notification S.O. 1649(E) under the Code on Social Security, 2020, to implement social security contributions and benefits in specific districts of Meghalaya. Effective from April 1, 2026, employers and employees in these regions are required to make contributions, enabling access to benefits provided by the Employees State Insurance Corporation (ESIC). **Key Points / Main Content** **Geographic Implementation** * The notification applies to the entire areas of the following districts in the State of Meghalaya: * West Khasi Hills * South West Khasi Hills * Eastern West Khasi Hills * East Jaintia Hills **Statutory Contributions and Benefits** * **Payment of Contributions:** As per Section 29 of the Code on Social Security, 2020, both employers and employees of establishments in the specified areas are required to pay contributions. * **Provision of Benefits:** Employees in these establishments become eligible for benefits under Chapter IV of the Code, which are administered by the Employees State Insurance Corporation (ESIC). **Legal Framework** * The notification is issued in exercise of powers conferred by the third proviso to the First Schedule of the Code on Social Security, 2020 (36 of 2020). * The effective date for the commencement of these provisions is April 1, 2026. **Impact Analysis** **Employers in specified districts of Meghalaya** **Impact** Employers are now legally obligated to contribute to the social security fund under Section 29 of the Code for all eligible employees within the notified districts. **Action Required** Employers must register their establishments (if not already done), calculate the required contributions for themselves and their employees, and ensure payments are made starting from April 1, 2026. **Employees in specified districts of Meghalaya** **Impact** Employees will have a portion of their wages deducted as a contribution toward social security. In return, they gain entitlement to various medical and cash benefits provided by the ESIC under Chapter IV of the Code. **Action Required** Employees should ensure they are registered under the scheme to access statutory benefits and note the deduction of contributions from their wages effective from the start date. **Employees State Insurance Corporation (ESIC)** **Impact** The ESIC is now responsible for extending its administrative framework, medical services, and benefit disbursements to the newly notified districts in Meghalaya. **Action Required** The Corporation must facilitate the collection of contributions and establish the necessary infrastructure or arrangements to provide benefits to the employees in these regions.

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