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Social Security Code
Chapter X
s. 115

Social Security Code

Chapter I — Preliminary

s. 1Short title, extent, commencement and application
s. 2Definitions
s. 3Registration and cancellation of an establishment

Chapter II — Social Security Organisations

s. 4Constitution of Board of Trustees of Employees’ Provident Fund
s. 5Constitution of Employees’ State Insurance Corporation
s. 6National Social Security Board and State Unorganised Workers’ Board
s. 7Constitution of State Building Workers’ Welfare Boards
s. 8Disqualification and removal of a member of any Social Security Organisation
s. 9Procedure for transaction of business of Social Security Organisation, etc
s. 10Executive Heads of Central Board and Corporation
s. 11Supersession of Corporation, Central Board, National Social Security Board or State Unorganised Workers’ Board or the Building Workers’ Welfare Board
s. 12State Board, Regional Boards, local committees, etc
s. 13Entrustment of additional functions to Social Security Organisations

Chapter III — Employees’ Provident Fund

s. 14Appointment of officers of Central Board
s. 15Schemes
s. 16Funds
s. 17Contribution in respect of employees and contractors
s. 18Fund to be recognised under Act 43 of 1961
s. 19Priority of payment of contributions over other debts
s. 20Chapter not to apply to certain establishments
s. 21Authorising certain employers to maintain provident fund accounts
s. 22Transfer of accounts
s. 23Appeal to Tribunal

Chapter IV — Employees State Insurance Corporation

s. 24Principal Officers and other staff
s. 25Employees’ State Insurance Fund
s. 26Purposes for which Employees’ State Insurance Fund may be expended
s. 27Holding of property, etc
s. 28All employees to be insured
s. 29Contributions
s. 30Administrative expenses
s. 31Provisions as to payment of contributions by employer, etc
s. 32Benefits
s. 33Corporation’s power to promote measures for health, etc., of Insured Persons
s. 34Presumption as to accident arising in course of employment
s. 35Accidents happening while acting in breach of law, etc
s. 36Occupational disease
s. 37References to medical board
s. 38Dependants' benefit
s. 39Medical benefit
s. 40Provision of medical treatment by State Government or by Corporation
s. 41General provisions as to benefits
s. 42Corporation’s rights when an employer fails to register, etc
s. 43Liability of owner or occupier of factories, etc., for excessive sickness benefit
s. 44Scheme for other beneficiaries
s. 45Schemes for unorganised workers, gig workers and platform workers
s. 46Exemption of factories or other establishments belonging to Government or any local authority
s. 47Contributions, etc., due to Corporation to have priority over other debts
s. 48Constitution of Employees’ Insurance Court
s. 49Matters to be decided by Employees’ Insurance Court
s. 50Powers of Employees’ Insurance Court
s. 51Proceedings of Employees’ Insurance Courts
s. 52Appeal to High Court

Chapter V — Gratuity

s. 53Payment of gratuity
s. 54Continuous service
s. 55Nomination
s. 56Determination of amount of gratuity
s. 57Compulsory insurance
s. 58Competent authority

Chapter VI — Maternity Benefit

s. 59Employment of, or work by, women prohibited during certain period
s. 60Right to payment of maternity benefit
s. 61Continuance of payment of maternity benefit in certain cases
s. 62Notice of claim for maternity benefit and payment thereof
s. 63Payment of maternity benefit in case of death of a woman
s. 64Payment of medical bonus
s. 65Leave for miscarriage, etc
s. 66Nursing breaks
s. 67Creche facility
s. 68Dismissal for absence during pregnancy
s. 69No deduction of wages in certain cases
s. 70Forfeiture of maternity benefit
s. 71Duties of employer
s. 72Power of Inspector-cum-Facilitator to direct payments to be made

Chapter VII — Employee's Compensation

s. 73Reports of fatal accidents and serious bodily injuries
s. 74Employer’s liability for compensation
s. 75Compensation in case of death of or injury in plantation
s. 76Amount of compensation
s. 77Compensation to be paid when due and damages for default
s. 78Method of calculating monthly wages for purposes of compensation
s. 79Review
s. 80Commutation of half-monthly payments
s. 81Distribution of compensation
s. 82Notice and claim
s. 83Special provisions relating to accidents occurring outside Indian territory
s. 84Medical examination
s. 85Contracting
s. 86Remedies of employer against stranger
s. 87Insolvency of employer
s. 88Power to require from employers statements regarding fatal accidents
s. 89Registration of agreements
s. 90Reference to competent authority
s. 91Appointment of competent authority
s. 92Venue of proceedings and transfer
s. 93Form of application
s. 94Power of competent authority to require further deposit in cases of fatal accident
s. 95Powers and procedure of competent authority
s. 96Appearance of parties
s. 97Method of recording evidence
s. 98Power to submit cases
s. 99Appeal against order of competent authority

Chapter VIII — Social Security and Cess in Respect of Building and Other Construction Workers

s. 100Levy and collection of cess
s. 101Interest payable on delay in payment of cess
s. 102Power to exempt from cess
s. 103Self-assessment of cess
s. 104Penalty for non-payment of cess within the specified time
s. 105Appeal to appellate authority
s. 106Registration of building workers as beneficiaries
s. 107Cessation as a beneficiary
s. 108Building and Other Construction Workers’ Welfare Fund and its application

Chapter IX — Social Security for Unorganised Workers, Gig Workers and Platform Workers

s. 109Framing of schemes for unorganised workers
s. 110Funding of State Government schemes
s. 111Record keeping
s. 112Helpline, facilitation centre, etc., for unorganised workers, gig workers and platform workers
s. 113Registration of unorganised workers, gig workers and platform workers
s. 114Schemes for gig workers and platform workers

Chapter X — Finance and Accounts

s. 115Accounts
s. 116Audit
s. 117Budget estimates
s. 118Annual report
s. 119Valuation of assets and liabilities
s. 120Holding of property, etc., by Social Security Organisation
s. 121Writing off of losses

Chapter XI — Authorities, Assessment, Compliance and Recovery

s. 122Appointment of Inspector-cum-Facilitators and their powers
s. 123Maintenance of records, registers, returns, etc
s. 124Employer not to reduce wages, etc
s. 125Assessment and determination of dues from employer
s. 126Appeal against order of Authorised Officer relating to Chapter IV
s. 127Interest on amount due
s. 128Power to recover damages
s. 129Recovery of amount due
s. 130Validity of certificate and amendment thereof
s. 131Other modes of recovery
s. 132Application of certain provisions of Income-tax Act

Chapter XII — Offences and Penalties

s. 133Penalty for failure to pay contributions, etc
s. 134Enhanced punishment in certain cases after previous conviction
s. 135Offences by companies
s. 136Cognizance of offences
s. 137Prior opportunity before prosecution
s. 138Compounding of offences

Chapter XIII — Employment Information and Monitoring

s. 139Reporting of vacancies to career centres
s. 140Exclusions from application of this Chapter

Chapter XIV — Miscellaneous

s. 141Social Security Fund
s. 142Application of Aadhaar
s. 143Power to exempt establishment
s. 144Power to defer or reduce
s. 145Liability in case of transfer of establishment
s. 146Members, officers and staff to be public servants
s. 147Protection of action taken in good faith
s. 148Misuse of benefits
s. 149Power of Central Government to give directions to State Government and Social Security Organisations
s. 150Power to frame schemes
s. 151Protection against attachment, etc
s. 152Power to amend Schedule
s. 153Transitional provisions
s. 154Power of appropriate Government to make rules
s. 155Power of Central Government to make rules
s. 156Power of State Government to make rules
s. 157Power of Corporation to make regulations
s. 158Prior publication of rules, regulations, etc
s. 159Rules to give effect to arrangements with other countries for the transfer of money paid as compensation
s. 160Laying of rules, regulations and schemes, etc
s. 161Effect of laws and agreements inconsistent with this Code
s. 162Delegation of powers
s. 163Power to remove difficulties
s. 164Repeal and savings

Schedules

First Schedule
Second Schedule
Third Schedule
Fourth Schedule
Fifth Schedule
Sixth Schedule
Seventh Schedule

Contents of the Social Security Code

Social Security Code

Chapter I — Preliminary

s. 1Short title, extent, commencement and application
s. 2Definitions
s. 3Registration and cancellation of an establishment

Chapter II — Social Security Organisations

s. 4Constitution of Board of Trustees of Employees’ Provident Fund
s. 5Constitution of Employees’ State Insurance Corporation
s. 6National Social Security Board and State Unorganised Workers’ Board
s. 7Constitution of State Building Workers’ Welfare Boards
s. 8Disqualification and removal of a member of any Social Security Organisation
s. 9Procedure for transaction of business of Social Security Organisation, etc
s. 10Executive Heads of Central Board and Corporation
s. 11Supersession of Corporation, Central Board, National Social Security Board or State Unorganised Workers’ Board or the Building Workers’ Welfare Board
s. 12State Board, Regional Boards, local committees, etc
s. 13Entrustment of additional functions to Social Security Organisations

Chapter III — Employees’ Provident Fund

s. 14Appointment of officers of Central Board
s. 15Schemes
s. 16Funds
s. 17Contribution in respect of employees and contractors
s. 18Fund to be recognised under Act 43 of 1961
s. 19Priority of payment of contributions over other debts
s. 20Chapter not to apply to certain establishments
s. 21Authorising certain employers to maintain provident fund accounts
s. 22Transfer of accounts
s. 23Appeal to Tribunal

Chapter IV — Employees State Insurance Corporation

s. 24Principal Officers and other staff
s. 25Employees’ State Insurance Fund
s. 26Purposes for which Employees’ State Insurance Fund may be expended
s. 27Holding of property, etc
s. 28All employees to be insured
s. 29Contributions
s. 30Administrative expenses
s. 31Provisions as to payment of contributions by employer, etc
s. 32Benefits
s. 33Corporation’s power to promote measures for health, etc., of Insured Persons
s. 34Presumption as to accident arising in course of employment
s. 35Accidents happening while acting in breach of law, etc
s. 36Occupational disease
s. 37References to medical board
s. 38Dependants' benefit
s. 39Medical benefit
s. 40Provision of medical treatment by State Government or by Corporation
s. 41General provisions as to benefits
s. 42Corporation’s rights when an employer fails to register, etc
s. 43Liability of owner or occupier of factories, etc., for excessive sickness benefit
s. 44Scheme for other beneficiaries
s. 45Schemes for unorganised workers, gig workers and platform workers
s. 46Exemption of factories or other establishments belonging to Government or any local authority
s. 47Contributions, etc., due to Corporation to have priority over other debts
s. 48Constitution of Employees’ Insurance Court
s. 49Matters to be decided by Employees’ Insurance Court
s. 50Powers of Employees’ Insurance Court
s. 51Proceedings of Employees’ Insurance Courts
s. 52Appeal to High Court

Chapter V — Gratuity

s. 53Payment of gratuity
s. 54Continuous service
s. 55Nomination
s. 56Determination of amount of gratuity
s. 57Compulsory insurance
s. 58Competent authority

Chapter VI — Maternity Benefit

s. 59Employment of, or work by, women prohibited during certain period
s. 60Right to payment of maternity benefit
s. 61Continuance of payment of maternity benefit in certain cases
s. 62Notice of claim for maternity benefit and payment thereof
s. 63Payment of maternity benefit in case of death of a woman
s. 64Payment of medical bonus
s. 65Leave for miscarriage, etc
s. 66Nursing breaks
s. 67Creche facility
s. 68Dismissal for absence during pregnancy
s. 69No deduction of wages in certain cases
s. 70Forfeiture of maternity benefit
s. 71Duties of employer
s. 72Power of Inspector-cum-Facilitator to direct payments to be made

Chapter VII — Employee's Compensation

s. 73Reports of fatal accidents and serious bodily injuries
s. 74Employer’s liability for compensation
s. 75Compensation in case of death of or injury in plantation
s. 76Amount of compensation
s. 77Compensation to be paid when due and damages for default
s. 78Method of calculating monthly wages for purposes of compensation
s. 79Review
s. 80Commutation of half-monthly payments
s. 81Distribution of compensation
s. 82Notice and claim
s. 83Special provisions relating to accidents occurring outside Indian territory
s. 84Medical examination
s. 85Contracting
s. 86Remedies of employer against stranger
s. 87Insolvency of employer
s. 88Power to require from employers statements regarding fatal accidents
s. 89Registration of agreements
s. 90Reference to competent authority
s. 91Appointment of competent authority
s. 92Venue of proceedings and transfer
s. 93Form of application
s. 94Power of competent authority to require further deposit in cases of fatal accident
s. 95Powers and procedure of competent authority
s. 96Appearance of parties
s. 97Method of recording evidence
s. 98Power to submit cases
s. 99Appeal against order of competent authority

Chapter VIII — Social Security and Cess in Respect of Building and Other Construction Workers

s. 100Levy and collection of cess
s. 101Interest payable on delay in payment of cess
s. 102Power to exempt from cess
s. 103Self-assessment of cess
s. 104Penalty for non-payment of cess within the specified time
s. 105Appeal to appellate authority
s. 106Registration of building workers as beneficiaries
s. 107Cessation as a beneficiary
s. 108Building and Other Construction Workers’ Welfare Fund and its application

Chapter IX — Social Security for Unorganised Workers, Gig Workers and Platform Workers

s. 109Framing of schemes for unorganised workers
s. 110Funding of State Government schemes
s. 111Record keeping
s. 112Helpline, facilitation centre, etc., for unorganised workers, gig workers and platform workers
s. 113Registration of unorganised workers, gig workers and platform workers
s. 114Schemes for gig workers and platform workers

Chapter X — Finance and Accounts

s. 115Accounts
s. 116Audit
s. 117Budget estimates
s. 118Annual report
s. 119Valuation of assets and liabilities
s. 120Holding of property, etc., by Social Security Organisation
s. 121Writing off of losses

Chapter XI — Authorities, Assessment, Compliance and Recovery

s. 122Appointment of Inspector-cum-Facilitators and their powers
s. 123Maintenance of records, registers, returns, etc
s. 124Employer not to reduce wages, etc
s. 125Assessment and determination of dues from employer
s. 126Appeal against order of Authorised Officer relating to Chapter IV
s. 127Interest on amount due
s. 128Power to recover damages
s. 129Recovery of amount due
s. 130Validity of certificate and amendment thereof
s. 131Other modes of recovery
s. 132Application of certain provisions of Income-tax Act

Chapter XII — Offences and Penalties

s. 133Penalty for failure to pay contributions, etc
s. 134Enhanced punishment in certain cases after previous conviction
s. 135Offences by companies
s. 136Cognizance of offences
s. 137Prior opportunity before prosecution
s. 138Compounding of offences

Chapter XIII — Employment Information and Monitoring

s. 139Reporting of vacancies to career centres
s. 140Exclusions from application of this Chapter

Chapter XIV — Miscellaneous

s. 141Social Security Fund
s. 142Application of Aadhaar
s. 143Power to exempt establishment
s. 144Power to defer or reduce
s. 145Liability in case of transfer of establishment
s. 146Members, officers and staff to be public servants
s. 147Protection of action taken in good faith
s. 148Misuse of benefits
s. 149Power of Central Government to give directions to State Government and Social Security Organisations
s. 150Power to frame schemes
s. 151Protection against attachment, etc
s. 152Power to amend Schedule
s. 153Transitional provisions
s. 154Power of appropriate Government to make rules
s. 155Power of Central Government to make rules
s. 156Power of State Government to make rules
s. 157Power of Corporation to make regulations
s. 158Prior publication of rules, regulations, etc
s. 159Rules to give effect to arrangements with other countries for the transfer of money paid as compensation
s. 160Laying of rules, regulations and schemes, etc
s. 161Effect of laws and agreements inconsistent with this Code
s. 162Delegation of powers
s. 163Power to remove difficulties
s. 164Repeal and savings

Schedules

First Schedule
Second Schedule
Third Schedule
Fourth Schedule
Fifth Schedule
Sixth Schedule
Seventh Schedule

The Code on Social Security, 2020

Section 115. Accounts

In force since 21 Nov 2025Chapter X — Finance and Accounts

Open the definition in the Code

Official text

Each of the Social Security Organisations shall maintain proper accounts of its income and expenditure in such form and in such manner as the appropriate Government may, after consultation with the Comptroller and Auditor-General of India, specify.

Source: The Code on Social Security, 2020, Act No. 36 of 2020 — Gazette of India, p. 71 of the PDF. Open our copy at p. 71 · official download · all sources

Commencement In force since 21 Nov 2025

Notification wording (1)

S.O. 5319(E), in force from 21 Nov 2025: “sections 17 to 141”

← Section 114Schemes for gig workers and platform workers Section 116 →Audit