One-year grace for old EPF and ESI rules ends as the labor codes turn one
What’s happening
The Social Security Code kept the old EPF, EDLI and ESI schemes, rules and regulations alive for one year from November 21, 2025; new EPF, EPS and EDLI Schemes 2026 replaced most of them in mid-2026, but ESIC's draft ESI (General) Regulations 2026, published July 13, 2026, are not final. Reports that the ₹21,000 ESI wage ceiling could rise are unconfirmed.
What to do
Have payroll and benefits teams flag any ESI process that still relies on the old regulations and watch for the final ESI regulations.
Source
taxmann.com. Checked October 19, 2026.