Taxmann's Code on Social Security 2020 with Code on Social Security (Central) (Draft) Rules 2025 [Bare Act with Comparative Study] – Definitive Post-enforcement Statutory Reference

Description

Code on Social Security 2020 with Code on Social Security (Central) (Draft) Rules 2025 [ Bare Act with Comparative Study ] by Taxmann is a rigorously structured statutory compilation that presents India's consolidated social security law as an implemented legal regime, not as a reform-in-progress. The Code replaces a fragmented, statute-wise welfare framework with a unified legislative architecture governing social security for employees, unorganised workers, gig and platform workers, and other covered categories. The publication is designed to address the most critical challenge posed by the Code-based transition: understanding how rights, liabilities, procedures, and enforcement mechanisms under the repealed social security enactments migrate into the new Code. This objective is achieved through a systematic, section-wise comparative study placed at the very beginning of the book, enabling readers to trace legislative continuity and deviation before engaging with the Bare Act text. As a result, the book functions simultaneously as a working statute, a transition manual, and a legislative cross-reference tool, making it especially valuable during the post-enforcement phase. This publication is designed for stakeholders who require legal certainty, compliance continuity, and transition clarity, including: Labour & Employment Law Practitioners advising on Code-based compliance, disputes, and prosecutions Chartered Accountants, Company Secretaries & Cost Accountants handling payroll structuring, employee benefits, and statutory audits HR Heads, Compliance Officers & Corporate Legal Departments implementing Code-driven HR and social security systems Government Authorities, Inspectors & Enforcement Officers administering and enforcing the Code Policy Researchers, Academicians & Advanced Students of Labour Law studying the evolution of social security legislation Employers, Contractors, Aggregators & Platform-Based Enterprises impacted by expanded definitions of 'worker' and 'employee' The Present Publication is the 2026 Edition, covering the amended and updated text of the Code on Social Security [ Act No. 36 of 2020 ] and Draft Rules, with the following noteworthy features: [Comparative Study – Principal USP] A detailed, provision-wise comparative analysis mapping the Code on Social Security 2020 with the corresponding provisions of the repealed enactments, enabling immediate identification of retained, modified, consolidated, and newly introduced concepts [Complete Enforced Text of the Code on Social Security 2020] Authenticated Bare Act text reflecting full enforcement pursuant to notifications issued up to 21-11-2025 [Code on Social Security (Central) (Draft) Rules 2025] Reproduced in full to provide visibility into the Central Government's proposed operational and procedural framework [Clear Supersession & Repeal Mapping] Explicit linkage of Code provisions with statutes repealed under Section 164, including Acts and Rules superseded by the Code [Transition-oriented Legislative Design] Facilitates migration from legacy compliance under EPF, ESI, Gratuity, Maternity Benefit, Employees' Compensation, and allied laws to a unified Code-based regime [Enforcement & Compliance Focus] Includes Code provisions on inspection, recovery, adjudication, penalties, compounding of offences, and pre-prosecution compliance safeguards The book is deliberately structured to mirror the practical and statutory application, rather than mere legislative sequencing: Comparative Study of the Code and Repealed Acts – Section-wise correlation between the Code and the following repealed enactments: o Employees' Compensation Act, ESI Act, EPF Act, Employment Exchanges Act, Maternity Benefit Act, Payment of Gratuity Act, Cine-Workers Welfare Fund Act, BOCW Cess Act, and Unorganised Workers' Social Security Act o Enables readers first to understand legislative lineage and substantive change Arrangement of Sections – Provides a navigational overview of the Code's internal structure Bare Act | Code on Social Security 2020 – Complete statutory text as enforced, forming the core legal reference Notifications – Reproduces enforcement notifications to establish legal validity and commencement Code on Social Security (Central) (Draft) Rules 2025 – Draft subordinate legislation outlining registration, administration, compliance procedures, and institutional mechanisms This sequencing ensures that users contextualise the law before applying it, which is essential for accurate compliance, advisory, and adjudicatory use