G.S.R. 344(E)
Social Security (Central) Rules, 2026 — G.S.R. 344(E), as published by ESIC
- Notification number
- G.S.R. 344(E)
- Issued for
- Centre
- Date
- 8 May 2026
- Topic
- Rules
What it says
The Central rules under section 154 of the Code on Social Security, 2020, made after the draft G.S.R. 935(E) of 30 December 2025. Rule 19 prescribes the ESI contribution rates — employer three and one-fourth per cent, employee three-fourth per cent, both rounded to the next higher rupee. Across 259 pages the Rules state no wage ceiling at all, which is why ESI's ₹21,000 has no Code instrument behind it.
What was taken from it
The figures and statements this desk reads off this document, as extracted. Each one is shown on the topic page it belongs to: EPF, Social Security.
- Registration.Common Form
- Registration is one Form-I, common to provident fund and state insurance
- Disability Concession
- No employer's share for an employee with disability, up to three years
- Employee Rate
- 0.75% of wages
- Employer Rate
- 3.25% of wages
- Medical Bonus
- ₹15,000 per case as medical bonus on confinement
- No Wage Ceiling In Rules
- The Rules prescribe no wage ceiling
- Rules.Draft History
- Made after a draft published as G.S.R. 935(E) on 30 December 2025