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Tuesday, 6 October 2026
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Labour · 1 Sep 2026

ESIC issues SOP for compounding first-time offences under section 138 of the Code on Social Security: pay within 15 days, composition certificate in 10 days

ESIC Headquarters has circulated a Standard Operating Procedure for compounding of offences under section 138 of the Code on Social Security, 2020 read with rule 54 of the Social Security (Central) Rules, 2026. An electronic compounding notice goes out in Form-XXIV; the employer pays and applies within 15 days; the composition certificate follows within 10 days. The amount is half the maximum fine for fine-only offences and three-fourths where imprisonment up to one year is also provided.

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