New wage definition u/s 2(88) of The Code on Social Security, 2020 (English)

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To, All Regional Director/Joint Director In-charge, Regional Office/Sub Regional Office, ESI Corporation Subject: New wage definition u/s 2(88) of ‘The Code on Social Security, 2020’, implemented w.e.f. 21.11.2025. Madam/ Sir, The Code on Social Security, 2020 has been implemented with eect from 21st November, 2025. A new wages denition u/s 2(88) has been dened for purpose under the Code including ESIC. The new wage denition is dierent from the then wage denition u/s 2(22) of the ESI Act, 1948. With implementation of the CoSS, 2020, a large no. of exempted employees in a covered establishment is likely to be brought back/ covered under ESIC coverage with this new wage definition. As such, eld units is advised to make awareness program in this regard and ensure employer make compliance accordingly by covering all the employees as per the new wage definition. There are units where no. of contributing employees in EPFO is much more than ESIC. Such unit may be identied and requested for compliance in respect of employees, who may now fall under the ambit of ESIC. This issues with the approval of the Director General. Yours Faithfully (Ashish Dixit) Asstt. Director(Rev) P-11/12/MinistryMol&E/2024-RevII I/3364273/2025 No. P-11/12/MinistryMol&E/2024-RevII Date: 11.12.2025