ESIC circular P-11/12/CorrespondenceonCoSS2020/2025-Rev1 · 05 Dec 2025
Official title
Assessment and determination of dues from employer u/s 125 of CoSS 2020- regarding (English)
Official record
Open source pageSummary
The Employees State Insurance Corporation implements the Code on Social Security 2020 effective 21 November 2025. Section 125 of the Code authorizes officers to assess and determine employer dues. Only officers in the cadre of Deputy Director and above perform these assessments. This requirement applies to all new assessments and all pending assessments. Regional and Sub-Regional offices must ensure that only authorized officers conduct these revenue functions. The Corporation requests the assignment of sufficient Deputy Directors to each region to maintain operational efficiency.
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No. P-11/12/CorrespondenceonCoSS2020/2025-Rev1 Date : .11.2025
To, The Regional Director /Joint Director Incharge Regional office/Sub Regional office Employees State Insurance Corporation.
Sub: Assessment and determination of dues from employer u/s 125 of CoSS 2020- regarding
Sir/Madam, Consequent to Gazette notification no. CG-DL-E-29092020-222111 dated 21.11.2025, the Code on Social Security, 2020 has been made effective w.e.f 21.11.2025. As per Section 125 of the CoSS, 2020, officer not below the rank of Group 'A' officer is authorized to do the assessment and determination of dues from the employer. Thus post implimentation of the Code on Social Security, 2020 all the assessment and determination of due, including pending if any, is to be done strictly as per the provisions u/s 125 of the CoSS, 2025, by officer in the cadre of Deputy Director and above. This issues with the approval of Director General. Yours faithfully
(Rakesh Roshan) Dy. Director(Rev.) Copy to:
