Section 153 explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
Section 153 makes sure the machinery built under the old Acts does not stop when the Code starts. Six bodies under three repealed enactments carry on, acting as the matching bodies under the Code, until the new ones are formed or their old terms end.
Six organisations created under the EPF Act, 1952, the ESI Act, 1948 and the Building and Other Construction Workers Act, 1996 continue after commencement to exercise the powers and functions of their corresponding organisations under the Code. They do so until the corresponding organisation is constituted under the Code or until their own period under the repealed enactment expires, whichever is earlier (s.153).
Why it matters
When the four Labour Codes came into force from 21 November 2025, the repeal in s.164(1) did not leave a gap in administration. Employers, insured persons and workers continue to deal with the same bodies, such as EPFO's Central Board and the ESI Corporation, during the changeover. If you file returns or pursue claims, this section explains why orders and processes from these bodies stay valid meanwhile. Our legal consultation team can help when a dispute turns on which body had authority on a given date. For the wider repeal and savings, see sections 1 and 164.
The six organisations and their successors
Section 153 lists organisations "constituted or established under the enactments repealed under section 164" and pairs each with its counterpart under the Code:
| Existing body (repealed enactment) | Continues as the corresponding body under the Code |
|---|---|
| Central Board under s.5A, Employees' Provident Funds and Miscellaneous Provisions Act, 1952 | Central Board of Trustees for Employees Provident Fund, s.4 of the Code |
| Executive Committee under s.5AA, EPF Act, 1952 | Executive Committee, s.4(3) of the Code |
| Corporation under s.3, Employees' State Insurance Act, 1948 | Employees State Insurance Corporation, s.5 of the Code |
| Medical Benefit Council under s.10, ESI Act, 1948 | Medical Benefit Committee, s.5(5) of the Code |
| Standing Committee of the Corporation under s.8, ESI Act, 1948 | Standing Committee, s.5(3) of the Code |
| Board under s.18(1), Building and Other Construction Workers (Regulation of Employment and Conditions of Service) Act, 1996 | Building Workers' Welfare Board, s.7(1) of the Code |
The constitution of the new bodies is in sections 4 and 5 and sections 6 and 7.
How the continuation works
- "Notwithstanding anything contained in this Code": the section overrides any provision that might suggest the old bodies end on commencement.
- Powers and functions: the old bodies exercise the powers and discharge the functions of the corresponding organisations under the Code.
- As if constituted under the Code: the text treats the old bodies "as if" they had been constituted under the respective provisions of the Code.
- End point: the arrangement lasts until (a) the corresponding organisation is constituted under the Code, or (b) the old body's time period under the repealed enactment expires, whichever is earlier.
The text does not fix a date, and it does not say which event is earlier in any particular case; that depends on each body's original term and when the new body is constituted. Reconstitution and alternate arrangements in the event of supersession are dealt with in sections 10 to 12 (see our article).
What this does not cover
- The section lists six bodies only. It does not continue other bodies, such as the old Tribunal, which has its own route in the Code (see sections 20 to 23).
- Schemes and rules under the old Acts are handled in s.164(2): things done are deemed done under the Code, and the EPF Scheme, 1952, the EDLI Scheme, 1976, the Pension Scheme, 1995, the Tribunal (Procedure) Rules, 1997 and the ESI rules and regulations remain in force to the extent they are not inconsistent for one year from the Code's commencement.
- The Central Rules, 2026 (G.S.R. 344(E), 8 May 2026) then supersede twelve sets of rules; they do not change s.153.
A worked example
An employer receives a notice for delayed PF payment on a file opened before the Code commenced, from the regional office of the Employees' Provident Fund Organisation. Because the Central Board and Executive Committee under the old Act continue under s.153, the notice is not invalid only because it was issued by a body constituted under the repealed Act. Similarly, an insured person's claim already pending before the ESI Corporation is still decided by that Corporation, which carries on under s.153 until the corresponding body under s.5 of the Code is constituted or the old term ends. (Illustrative.)
Need help with transition questions?
Uncertainty about which body or rule applied on a particular date can affect appeals, notices and claims. Our legal consultation team can help you trace the authority behind an order and plan your response.
Key takeaways
- Six organisations under three repealed Acts continue after commencement.
- Each acts as its corresponding body under the Code (Central Board of Trustees, Executive Committee, ESIC, Medical Benefit Committee, Standing Committee, Building Workers' Welfare Board).
- The continuation ends on the earlier of the new body's constitution and the expiry of the old term.
- The section overrides anything in the Code that might end the old bodies.
- Rules and schemes under the old Acts are dealt with separately in s.164(2).
Read next
- Sections 1 and 164: Commencement and repeal of old Acts
- Sections 4 and 5: Constitution of Central Board and ESI Corporation
- Sections 161 to 163: Overriding effect, delegation and removal of difficulties
- EPF Scheme 1952: how PF accumulates
Disclaimer: Based on the Code on Social Security, 2020 (as enacted) and, where noted, the Code on Social Security (Central) Rules, 2026 (G.S.R. 344(E), 8 May 2026), as on 30 September 2026. The Code is in force from 21 November 2025; some provisions may be notified later, and State Governments make their own rules for establishments where the State is the appropriate Government. Verify the current position before acting.