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The Employees State Insurance Corporation implements the new wage definition under section 2(88) of The Code on Social Security 2020. This definition takes effect from 21 November 2025. The new definition brings more employees into the coverage of the Employees State Insurance Corporation compared to the previous definition under section 2(22) of the ESI Act 1948. Regional and sub-regional offices must organize awareness programs. Offices must ensure that employers comply with the new wage definition by covering all applicable employees. Offices must identify units where contributing employees in the Employees Provident Fund Organisation exceed those in the Employees State Insurance Corporation and request compliance for those employees.
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P-11/12/MinistryMol&E/2024-RevII I/3364273/2025
कर्मचारी राज्य बीमा निगम (श्रम एवं रोजगार मंत्रालय, भारत सरकार) EMPLOYEES' STATE INSURANCE CORPORATION (Ministry of Labour & Employment, Govt. of India)
मुख्यालय Headquarters' पंचदीप भवन सी०आई०जी० रोड, नई दिल्ली-110002 PANCHDEEP BHAWAN, C.I.G MARG, NEW DELHI-110 002 Phone: 011-23604700 Email: dir-gen@esic.nic.in Website : www.esic.nic.in / www.esic.in
No. P-11/12/MinistryMol&E/2024-RevII
Date: 11.12.2025
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 effect from 21st November, 2025. A new wages definition u/s 2(88) has been defined for purpose under the Code including ESIC.
The new wage definition is different from the then wage definition 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, field 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 identified 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
Digitally signed by (Ashish Dixit) Asish Dixit Asstt. Director(Rev) Date: 11-12-2025 12:51:44
