{"id":3459,"date":"2026-08-02T14:30:07","date_gmt":"2026-08-02T09:00:07","guid":{"rendered":"https:\/\/www.sgcms.com\/regulatory-updates\/?p=3459"},"modified":"2026-08-07T13:20:28","modified_gmt":"2026-08-07T07:50:28","slug":"draft-regulations-employees-state-insurance-general-regulations-2026","status":"publish","type":"post","link":"https:\/\/www.sgcms.com\/regulatory-updates\/draft-regulations-employees-state-insurance-general-regulations-2026\/","title":{"rendered":"Draft Regulations: Employees\u2019 State Insurance (General) Regulations, 2026"},"content":{"rendered":"<p>The Employees&#8217; State Insurance Corporation, vide Notification No. X-11014\/31\/2026 P&amp;D dated 22 July 2026, has published the draft Employees&#8217; State Insurance (General) Regulations, 2026, framed under the Code on Social Security, 2020. The draft will be taken up for consideration on the expiry of forty-five days from the date of its publication.<\/p>\n<p>Main Highlights:<\/p>\n<div class=\"flex-1 flex flex-col px-4 max-w-3xl mx-auto w-full pt-1\">\n<div role=\"feed\" aria-label=\"Chat messages\" aria-describedby=\"_r_op_\" aria-busy=\"false\" data-find-provider-scope=\"\">\n<div data-sizer-excess=\"0\" data-rocksteady-sizer=\"\">\n<div data-rs-index=\"7\" data-index=\"7\" data-last-message=\"true\">\n<div tabindex=\"0\" role=\"article\" aria-setsize=\"8\" aria-posinset=\"8\" aria-label=\"Message 8 of 8\">\n<div data-test-render-count=\"1\">\n<div class=\"group group\/message-row\">\n<div class=\"contents\">\n<div class=\"group relative relative pb-[var(--msg-assistant-pb,0.75rem)]\" data-is-streaming=\"false\">\n<div class=\"font-claude-response relative leading-[1.65rem] [&amp;_pre&gt;div]:bg-bg-000\/50 [&amp;_pre&gt;div]:border-0.5 [&amp;_pre&gt;div]:border-border-400 [&amp;_.ignore-pre-bg&gt;div]:bg-transparent [&amp;_.standard-markdown_:is(p,blockquote,h1,h2,h3,h4,h5,h6)]:pl-2 [&amp;_.standard-markdown_:is(p,blockquote,ul,ol,h1,h2,h3,h4,h5,h6)]:pr-8 [&amp;_.progressive-markdown_:is(p,blockquote,h1,h2,h3,h4,h5,h6)]:pl-2 [&amp;_.progressive-markdown_:is(p,blockquote,ul,ol,h1,h2,h3,h4,h5,h6)]:pr-8\">\n<div>\n<div class=\"grid grid-rows-[auto_auto] min-w-0\">\n<div class=\"row-start-2 col-start-1 relative grid grid-rows-[auto_auto] isolate min-w-0\">\n<div class=\"row-start-1 col-start-1 relative z-[2] min-w-0\">\n<div>\n<div>\n<div class=\"standard-markdown grid-cols-1 grid [&amp;_&gt;_*]:min-w-0 gap-3 [&amp;_&gt;_*:last-child]:mb-0 print:block print:[&amp;_&gt;_*_+_*]:mt-3 standard-markdown\">\n<ul class=\"[li_&amp;]:mb-0 [li_&amp;]:mt-1 [li_&amp;]:gap-1 [&amp;:not(:last-child)_ul]:pb-1 [&amp;:not(:last-child)_ol]:pb-1 list-disc flex flex-col gap-1 pl-8 mb-3 print:block print:space-y-1\" dir=\"ltr\">\n<li class=\"font-claude-response-body whitespace-normal break-words pl-2\"><strong>Reg 16 \u2014 monthly return of contribution in Form 2, within 15 days of month-end<\/strong>, covering employees engaged directly or through contractors. All monthly returns for a contribution period must in any case be filed within 45 days of its close; 15 days in case of permanent closure.<\/li>\n<li class=\"font-claude-response-body whitespace-normal break-words pl-2\"><strong>Reg 19 \u2014 contribution payable within 15 days of the last day of the calendar month<\/strong>, electronically (Reg 18).<\/li>\n<li class=\"font-claude-response-body whitespace-normal break-words pl-2\"><strong>Reg 22 \u2014 damages at a flat 1.0% per month of delay.<\/strong> This replaces the old graded slab structure. It works out to 12% p.a. regardless of the length of default, which is materially lighter than the old top slab for long delays and heavier at the short end.<\/li>\n<li class=\"font-claude-response-body whitespace-normal break-words pl-2\"><strong>Reg 21 \u2014 interest at a rate to be notified by the Central Government<\/strong>, per day of default. The rate is no longer written into the regulations themselves.<\/li>\n<li class=\"font-claude-response-body whitespace-normal break-words pl-2\"><strong>Reg 24(1A) is new: every contractor must maintain a Form 4 register for his own employees and submit it to the principal employer before settlement of any amount under Section 31(6).<\/strong> Registers preserved five years; employees may inspect their own entries monthly.<\/li>\n<li class=\"font-claude-response-body whitespace-normal break-words pl-2\"><strong>Reg 11\/12\/15 \u2014 Form 1 declaration with photographs, portal registration, IP Card auto-generated in Form 1A, family changes updated in Form 1B.<\/strong> Employers must preserve declaration forms and change intimations for the entire period of employment.<\/li>\n<li class=\"font-claude-response-body whitespace-normal break-words pl-2\"><strong>Reg 121 \u2014 online-first.<\/strong> Registration, contribution filing, challan generation, payment and claims all move online with digital signatures where required, overriding anything else in the regulations.<\/li>\n<li class=\"font-claude-response-body whitespace-normal break-words pl-2\"><strong>Reg 120 \u2014 bound inspection book<\/strong>, producible to the Inspector-cum-Facilitator whether or not the employer is present; preserved five years.<\/li>\n<li class=\"font-claude-response-body whitespace-normal break-words pl-2\"><strong>Reg 106 \u2014 medical benefit for retired IPs<\/strong> at \u20b950\/month paid annually in advance, after five years&#8217; insurable employment; the employer must issue the certifying document on demand. Where the contract specifies no retirement age, 60 is deemed.<\/li>\n<li class=\"font-claude-response-body whitespace-normal break-words pl-2\"><strong>Reg 5 \u2014 contribution periods April\u2013September and October\u2013March<\/strong>, with benefit periods lagging by three months, unchanged. First-time employees get a benefit period starting nine months from date of employment.<\/li>\n<li class=\"font-claude-response-body whitespace-normal break-words pl-2\"><strong>Reg 103<\/strong> retains the employer&#8217;s power to discharge or reduce on notice after six months of temporary disablement or pregnancy-related absence, or 18 months for the 34 listed conditions.<\/li>\n<\/ul>\n<p>Please find attached the official notification:<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-2162\" src=\"https:\/\/www.sgcms.com\/regulatory-updates\/wp-content\/uploads\/2024\/09\/pdf-icon-210x300.png\" alt=\"pdf icon\" width=\"25\" height=\"36\" srcset=\"https:\/\/www.sgcms.com\/regulatory-updates\/wp-content\/uploads\/2024\/09\/pdf-icon-210x300.png 210w, https:\/\/www.sgcms.com\/regulatory-updates\/wp-content\/uploads\/2024\/09\/pdf-icon-105x150.png 105w, https:\/\/www.sgcms.com\/regulatory-updates\/wp-content\/uploads\/2024\/09\/pdf-icon.png 512w\" sizes=\"auto, (max-width: 25px) 100vw, 25px\" \/>\u00a0<strong><a href=\"https:\/\/www.sgcms.com\/regulatory-updates\/wp-content\/uploads\/2026\/08\/Notification_ESI_Draft_Regulation_2026_29-July-2026.pdf\">Notification_ESI_Draft_Regulation_2026_29-July-2026<\/a><\/strong><\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>The Employees&#8217; State Insurance Corporation, vide Notification No. X-11014\/31\/2026 P&amp;D dated 22 July 2026, has published the draft Employees&#8217; State Insurance (General) Regulations, 2026, framed under the Code on Social Security, 2020. The draft will be taken up for consideration on the expiry of forty-five days from the date of its publication. Main Highlights: Reg&hellip; <a class=\"more-link\" href=\"https:\/\/www.sgcms.com\/regulatory-updates\/draft-regulations-employees-state-insurance-general-regulations-2026\/\">Continue reading <span class=\"screen-reader-text\">Draft Regulations: Employees\u2019 State Insurance (General) Regulations, 2026<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":2138,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[57,77],"tags":[54,63],"class_list":["post-3459","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-compliance","category-esi","tag-compliance","tag-esi","statesofindia-central","entry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.1.1 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Draft Regulations: Employees\u2019 State Insurance (General) Regulations, 2026 - Regulatory Updates by SGCMS<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.sgcms.com\/regulatory-updates\/draft-regulations-employees-state-insurance-general-regulations-2026\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Draft Regulations: Employees\u2019 State Insurance (General) Regulations, 2026 - Regulatory Updates by SGCMS\" \/>\n<meta property=\"og:description\" content=\"The Employees&#8217; State Insurance Corporation, vide Notification No. X-11014\/31\/2026 P&amp;D dated 22 July 2026, has published the draft Employees&#8217; State Insurance (General) Regulations, 2026, framed under the Code on Social Security, 2020. 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