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Employees State Insurance Corporation

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Coverage of Educational Institutions, Medical Institutions and other establishments in the State of Maharashtra under the Code on Social Security, 2020 - reg. (Circular No. 31/NSI/Edu-Med Institute/2023/Coord.)

Employees State Insurance Corporation published this gazette notification (Gazette ID: ESIC-31-NSI-EDU-MED-2023-COORD-27072026) on 27 July 2026, filed under Circular, related to the Code on Social Security, 2020. Clarifies that ESI coverage of educational and medical institutions in Maharashtra flows directly from the Code on Social Security, 2020 (Section 1(4) + First Schedule), independent of the state notification kept in abeyance, with effect from 21.11.2025.

Issue Date
Published
Gazette ID ESIC-31-NSI-EDU-MED-2023-COORD-27072026
Category Circular
Part & Section Not Applicable
Related Code Code on Social Security, 2020
Download PDF View Original on egazette.gov.in
Statutory Compliance Summary Compliance Deadline: 2025-11-21

Action Required

Educational institutions, medical institutions and other eligible establishments in Maharashtra must review ESIC registration status, employee eligibility, wage records and contribution liability from 21.11.2025, and complete registration/contribution compliance where pending.

Target Roles:
HR DirectorPayroll ManagerCompliance OfficerEmployerSchool/College AdministratorHospital Administrator
Industries Impacted:
Educational InstitutionsMedical InstitutionsAll eligible establishments in Maharashtra

Statutory Penalty Risk

Not specified in the circular

Statutes & Rules Amended

  • Code on Social Security, 2020 - Section 1(4)
  • Code on Social Security, 2020 - Section 2(29)
  • Code on Social Security, 2020 - Section 29
  • Code on Social Security, 2020 - First Schedule

Compliance Impact

Applicable Section/RuleSection 1(4), Section 2(29), Section 29, First Schedule
Date of Applicability
ImpactEducational and medical institutions in Maharashtra that deferred ESIC compliance due to the abeyance order now face registration proceedings, wage/employee record verification, and retrospective contribution liability from 21.11.2025.

Purpose

Clarifies that ESI coverage of educational and medical institutions in Maharashtra flows directly from the Code on Social Security, 2020 (Section 1(4) + First Schedule), independent of the state notification kept in abeyance, with effect from 21.11.2025.

Summary

ESIC Regional Office, Mumbai (Circular No. 31/NSI/Edu-Med Institute/2023/Coord., Comp No. 306740, dated 27.07.2026) has clarified that, following implementation of the Code on Social Security, 2020 from 21.11.2025, coverage of educational institutions, medical institutions and other establishments in Maharashtra is governed directly by Section 1(4) read with the First Schedule of the Code. No separate State notification is required. The earlier abeyance (per ESIC circular dated 12.02.2026, regarding Maharashtra Government Notification dated 30.01.2026) does not prevent statutory coverage. Contribution liability under Section 29 also arises from 21.11.2025.

Frequently Asked Questions

Which ministry issued this gazette notification (ESIC-31-NSI-EDU-MED-2023-COORD-27072026)?
Employees State Insurance Corporation issued this notification, published on 27-Jul-2026.
What is Gazette Notification ESIC-31-NSI-EDU-MED-2023-COORD-27072026 about?
Clarifies that ESI coverage of educational and medical institutions in Maharashtra flows directly from the Code on Social Security, 2020 (Section 1(4) + First Schedule), independent of the state notification kept in abeyance, with effect from 21.11.2025.
Where can I find the official PDF for this notification?
The official gazette PDF is published on egazette.gov.in. An archived copy is also available for download directly from this page, in case the official portal is temporarily unavailable.
What compliance impact does this notification have?
Educational and medical institutions in Maharashtra that deferred ESIC compliance due to the abeyance order now face registration proceedings, wage/employee record verification, and retrospective contribution liability from 21.11.2025.
Which Labour Code does this notification relate to?
This notification relates to the Code on Social Security, 2020.
What compliance action is required under Gazette Notification ESIC-31-NSI-EDU-MED-2023-COORD-27072026?
Educational institutions, medical institutions and other eligible establishments in Maharashtra must review ESIC registration status, employee eligibility, wage records and contribution liability from 21.11.2025, and complete registration/contribution compliance where pending. The compliance deadline is 2025-11-21.
Who is impacted by Gazette Notification ESIC-31-NSI-EDU-MED-2023-COORD-27072026?
This notification primarily targets HR Director, Payroll Manager, Compliance Officer, Employer, School/College Administrator, Hospital Administrator across the Educational Institutions, Medical Institutions, All eligible establishments in Maharashtra sector(s).
What are the statutory penalties for non-compliance with Gazette Notification ESIC-31-NSI-EDU-MED-2023-COORD-27072026?
Non-compliance with the provisions of this notification may attract: Not specified in the circular.

Source: www.esic.nic.in ·