**Executive Summary**
This notification, issued by the Ministry of Labour and Employment on May 29, 2026, establishes the rates for inspection charges payable by establishments exempted under Section 143 of the Code on Social Security, 2020. It supersedes previous notifications from 1998 and mandates that employers remit these charges within fifteen days of the close of each month. The document specifies minimum payment amounts and the designated administration accounts for both provident fund and insurance schemes.
**Key Points / Main Content**
* **Regulatory Authority and Supersession**
* The notification is issued in pursuance of Section 143(6) of the Code on Social Security, 2020.
* It supersedes Ministry of Labour and Employment Notifications S.O. 1436 (dated July 9, 1998) and S.O. 238 (dated January 11, 1998).
* **Inspection Charge Rates and Minimums**
* **Employees' Provident Fund (EPF) Scheme, 1952:** Exempted establishments must pay inspection charges at a rate of 0.35% of wages, subject to a minimum of ₹8,750.
* **Employees Deposit-Linked Insurance (EDLI) Scheme, 1976:** Exempted establishments must pay inspection charges at a rate of 0.005% of wages, subject to a minimum of ₹1,250.
* **Payment Terms and Administration**
* **Deadlines:** All payments must be made within fifteen days of the close of every month.
* **EPF Recipient:** Charges related to the EPF scheme are payable to the Provident Fund Administration Account.
* **EDLI Recipient:** Charges related to the EDLI scheme are payable to the Insurance Fund Administration Account.
**Impact Analysis**
**Employers of Exempted Establishments**
**Impact**
Employers of establishments or classes of persons exempted from the EPF and EDLI schemes are now governed by updated inspection charge requirements under the Code on Social Security, 2020. They are subject to specific percentage-based fees and mandatory minimum monthly payments.
**Action Required**
Employers must calculate monthly inspection charges based on the specified percentages of wages, ensure they meet the minimum thresholds (₹8,750 for EPF and ₹1,250 for EDLI), and remit these funds to the respective administration accounts within 15 days of the month's end.
**Provident Fund and Insurance Fund Administrators**
**Impact**
The administration accounts for both Provident Fund and Insurance Funds will receive standardized inspection charges from exempted entities to cover administrative and oversight costs.
**Action Required**
Administrators must ensure that the correct rates are applied and that payments from exempted establishments are received within the statutory 15-day timeframe.
Key Entities Referenced
Code on Social Security, 2020: The primary legislative act under which this notification is issued, specifically regarding the exemption of establishments and payment of inspection charges.
Employees' Provident Fund Scheme, 1952: A social security scheme for which employers of exempted establishments are required to pay inspection charges at a rate of 0.35 percent of wages.
Employees Deposit-Linked Insurance Scheme, 1976: A social security scheme for which employers of exempted establishments are required to pay inspection charges at a rate of 0.005 percent of wages.
Ministry of Labour and Employment: The central ministry responsible for issuing this notification and overseeing the administration of social security schemes.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-30052026-273001
CG-DxLx-xEG-I3D0H0x5x2x0 26-273001
xxxGIDExxx
असाधारण
EXTRAORDINARY
भाग II—खण् ड 3—उप-खण्ड (ii)
PART II—Section 3—Sub-section (ii)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 2608] नई दिल्ली, िुक्वार, मई 29, 2026/ज्य ष्े ठ 8, 1948
No. 2608] NEW DELHI, FRIDAY, MAY 29, 2026/JYAISTHA 8, 1948
श्रम और रोिगार मत्रं ालय
अजधसचू ना
नई दिल्ली, 29 मई, 2026
का.आ. 2701(अ).— केंद्रीय सरकार, सामाजिक सुरक्षा संजिता, 2020 (2020 का 36) की धारा 143 की उपधारा
(6) के अनुसरण में और श्रम और रोिगार मंत्रालय की अजधसूचना संख्या का.आ. 1436 तारीख 9 िुलाई, 1998 और
का.आ. 238, तारीख 11 िनवरी, 1998, को इन बातों को इन बातों के जसवाय अजधक्ांत करते हुए, जिन्ि ेऐसे अजधक्मण
से पूवव दकया गया ि ै या करने का लोप दकया गया िै, जनिेि िेती ि ै दक जनयोिक को नीचे िी गई सारणी के स्ट्तंभ (2) म ें
जवजनर्िवष्ट स्ट्कीम के उपबंधों स ेउक्त संजिता की धारा 143 के अधीन छूट प्राप्त स्ट्थापन या स्ट्थापनों के वग वया दकसी व्यजक्त या
व्यजक्तयों के वगव के संबंध म,ें स्ट्थापन के कमवचाररयों को तत्समय संिेय या यथाजस्ट्थजत व्यजक्तयों या व्यजक्तयों के वग व द्वारा
प्राप्य के जलए स्ट्तंभ (3) में जवजनर्िवष्ट िर पर जनरीक्षण प्रभार का संिाय करे , जिसके संबंध मे अंििान , दकन्तु ऐसी छूट के
जलए प्रत्येक मास के समापन से पंद्रि दिन के भीतर, उक्त सारणी के स्ट्तम्भ (5 ) में उजल्लजखत प्रिासन खाते के स्ट्तम्भ (4) म ें
जवजनर्िवष्ट न्यूनतम रकम के अधीन, संिेय हुआ िोता |
3801 GI/2026 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
सारणी
क्.स.ं स ेछूट प्राप्त जनरीक्षण प्रभार की न्यनू तम को सिं ेय
िर (मििरू ी का जनरीक्षण
प्रजतित) प्रभार
(रुपय ेम)ें
(1) (2) (3) (4) (5)
(i) कमवचारी भजवष्य जनजध स्ट्कीम, 1952 0.35 8750 भजवष्य जनजध
प्रिासन खाता
(ii) कमवचारी जनक्षेप सिबद्ध बीमा स्ट्कीम, 0.005 1250 बीमा जनजध प्रिासन
खाता
1976
[फा. स. ं एस-35025/19/2026-एसएस-II]
तेिस्ट्वी एस. नायक, संयुक् त सजचव
MINISTRY OF LABOUR AND EMPLOYMENT
NOTIFICATION
New Delhi, the 29th May, 2026
S.O. 2701(E).— In pursuance of sub-section (6) of section 143 of the Code on Social Security, 2020
(36 of 2020) and in supersession of Ministry of Labour and Employment Notification number S.O. 1436 dated the
9th July 1998 and S.O. 238 dated 11th January 1998 except as respects things done or omitted to be done before such
supersession, the Central Government hereby directs that the employers in relation to an establishment or class of
establishments or any person or class of persons exempted under section 143 of the said Code from the provisions of
the scheme specified in column (2) of the Table below to pay inspection charges at the rate specified in column (3) for
the time being payable to the employees of the establishment or receivable by the persons or class of persons, as the
case may be, in respect of which contributions, would have been payable but for such exemption, subject to the minimum
amount specified in column (4) to the administration account mentioned in column (5) of the said Table, within fifteen
days of the close of every month.
TABLE
Sl. No. Exempted from Rate of Inspection Minimum Payable to
charges Inspection Charge
(per cent. of wages) (in Rupees)
(1) (2) (3) (4) (5)
(i) Employees' Provident Fund 0.35 8750 Provident Fund
Scheme, 1952 Administration
Account
(ii) Employees Deposit-Linked 0.005 1250 Insurance Fund
Insurance Scheme, 1976 Administration
Account
[F. No. S-35025/19/2026-SS-II]
TEJASWI S. NAIK, 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.