THE CODE ON SOCIAL SECURITY, 2020 – VOLUNTARY OPTING-IN AND OPTING-OUT OF EPF AND ESI FRAMEWORK
The Indian Parliament recently passed The Code on Social Security, 2020 (the Code) and it received the assent of the President on 29th September, 2020. The Code consolidates among other legislations, the Employees’ Provident Fund and Miscellaneous Provisions Act, 1952 and