**Summary of Ministry of Labour and Employment Notification S.O. 2351(E)**
**Overview**
The Ministry of Labour and Employment, Government of India, issued a formal notification on May 8, 2026, under the Code on Social Security, 2020. Published in *The Gazette of India* (Extraordinary), the notification clarifies the status of employees whose wages exceed the statutory ceiling during a contribution period.
**Legal Framework and Authority**
The notification is issued in exercise of powers conferred by the first proviso to clause (26) of section 2 of the Code on Social Security, 2020 (36 of 2020).
**Key Provisions**
* **Employee Status Maintenance:** The notification specifies that if an employee’s wages exceed the notified wage ceiling (as defined under clause (89) of section 2) at any point **after** the commencement of a contribution period, they will retain their status as an "employee" for the remainder of that specific period.
* **Conditionality:** This provision applies only if the wage increase occurs after the start of the contribution period, not before.
* **Purpose:** The directive ensures continuity of membership under Chapter IV of the Code for the duration of the contribution cycle.
**Document Details**
* **Notification Number:** S.O. 2351(E)
* **File Number:** F. No. R-19025/17/2026-SS-I
* **Date of Issue:** May 8, 2026
* **Location:** New Delhi
* **Signatory:** Ashutosh A.T. Pednekar, Joint Secretary
* **Gazette Number:** No. 2260 (CG-DL-E-09052026-272387)
Key Entities Referenced
Code on Social Security, 2020: The primary legislative framework under which this notification is issued, specifically exercising powers related to employee definitions and wage ceilings.
Ministry of Labour and Employment: The central government ministry responsible for the administration of social security laws and the issuance of this regulatory notification.
Chapter IV of the Code on Social Security, 2020: The specific division of the Code regarding social security contributions and membership eligibility affected by the wage ceiling rule.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-09052026-272387
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CG-DLxx-ExG-I0D9E0x5x2x0 26-272387
असाधारण
EXTRAORDINARY
भाग II—खण् ड 3—उप-खण्ड (ii)
PART II—Section 3—Sub-section (ii)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 2260] नई दिल्ली, िुक्रिार, मई 8, 2026/ििै ाख 18, 1948
No. 2260] NEW DELHI, FRIDAY, MAY 8, 2026/VAISAKHA 18, 1948
श्रम और रोिगार मत्रं ालय
अजधसचू ना
नई दिल्ली, 8 मई, 2026
का.आ. 2351(अ).— केंद्रीय सरकार, सामाजिक सुरक्षा संजिता, 2020 (2020 का 36) की धारा 2 के खंड (26)
के पिले परंतुक द्वारा प्रित्त िजियों का प्रयोग करत े हुए, जिजनर्ििष्ट करती ि ै दक कोई कमिचारी जिसकी मििरू ी अंििान
अिजध के प्रारंभ िोने के पश्चात् और उससे पूिि निीं, दकसी भी समय, संजिता के अध्याय 4 के अधीन सिस्ट्य बनने के प्रयोिनों
िते ु संजिता की धारा 2 के खंड (89) के अधीन मििरू ी की अजधकतम सीमा, िो केंद्रीय सरकार द्वारा अजधसूजचत की िाए,
से अजधक िो िाती ि,ै तो भी िि उस अंििान अिजध के िेष समय के जलए कमिचारी बना रिगे ा।
[फा. स. ं आर-19025/17/2026-एस एस-I]
आिुतोष ए. टी. पेडणेकर, संयक्ु त सजचि
3288 GI/2026 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
MINISTRY OF LABOUR AND EMPLOYMENT
NOTIFICATION
New Delhi, the 8th May, 2026
S.O. 2351(E).— In exercise of the powers conferred by the first proviso to clause (26) of section 2
of the Code on Social Security, 2020 (36 of 2020), the Central Government hereby specifies that an employee
whose wages exceed at any time after, and not before, the beginning of the contribution period, the wage
ceiling as may be notified by the Central Government under clause (89) of section 2 of the Code for the
purposes of becoming a member under Chapter IV of the Code, shall continue to be an employee for the
remainder of that contribution period.
[F. No. R-19025/17/2026-SS-I]
ASHUTOSH A.T. PEDNEKAR, Jt. Secy.
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.