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The Employees' State Insurance Corporation has clarified administrative responsibilities for revenue and recovery under the Code on Social Security, 2020. In Regional or Sub-Regional Offices where a Joint Director is posted, that official is designated as the authority for revenue, recovery, and appellate matters under Section 126 of the Code, alongside the Regional Director or Joint Director in charge. Furthermore, the issuance of C-18 notices for cases involving wages or omitted wages exceeding ₹20 lakh now requires prior assessment and approval from the Joint Director (Revenue). Additionally, offices are directed to deploy multiple Recovery Officers where feasible to enhance the effectiveness of recovery proceedings.
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F. No. P-11/12/clarification on CoSS,2020/2025 Date: .08.2026
MEMORANDUM
The Regional Offices/Sub-Regional Offices where a Joint Director is posted, in addition to the Regional Director/Joint Director (I/c), that Joint Director shall be responsible for Revenue, Recovery and the Authority for Appellate under Section 126 of the Code on Social Security, 2020.
In all cases where a C-18 notice is proposed to be issued involving wages/omitted wages exceeding ₹20 lakh, prior approval(assessment) of the Joint Director (Revenue) shall be required before issue of the notice.
Multiple Recovery Officers be deployed in Regional Offices/Sub-Regional Offices wherever possible for effective execution of recovery proceedings.
This issues with the approval of the Director General.
(Rakesh Roshan) Deputy Director (Revenue)
To, The Regional Directors/Joint Directors (I/c) Regional Offices/Sub-Regional Offices Employees' State Insurance Corporation
P-11/12/ClarificationonCoSS2020/2025-Rev.I I/4229184/2026 07
