Ensuring Social Security Compliance |
The Code on Social Security, 2020 (“Code”) was enacted to consolidate and simplify various social security laws in India and to extend social security benefits to workers in both organised and unorganised sectors. Chapter XI of the Code, dealing with Authorities, Assessment, Compliance and Recovery, lays down the framework for inspection, compliance, determination of dues, and recovery of contributions under the Code. It introduces the concept of Inspector-cum-Facilitators, promotes digital compliance and record maintenance, and provides detailed procedures for assessment of dues, appeals, recovery proceedings, interest, and damages. These provisions aim to ensure effective enforcement of social security obligations while also promoting transparency, accountability, and ease of compliance for employers.
Who can appoint Inspector-cum-Facilitators?
The Central Government or the appropriate Government can appoint Inspector-cum-Facilitators by notification.
What is the purpose of the inspection scheme?
The inspection scheme provides for web-based inspections and electronic collection of information.
Can inspections be selected randomly?
Yes. The Government may allow random selection of inspections.
What may the inspection scheme include?
It may include unique numbers for establishments and inspections, uploading of reports, special inspections, and workplace-related factors.
What are the duties of an Inspector-cum-Facilitator?
They advise employers and employees and inspect establishments.
What powers does an Inspector-cum-Facilitator have?
They can examine persons, ask for documents, search and seize records, report defects, and exercise prescribed powers.
Is a person required to provide information to the Inspector-cum-Facilitator?
Yes. A person is legally bound to provide documents or information when required.
What records must an employer maintain?
An employer must maintain records and registers of employees, wages, attendance, and other prescribed details.
What details must be included in the records?
Details of work days, work hours, wages, leave, overtime,........