Comparison: Old Social Security Laws vs. Code on Social Security, 2020

Aspect	Earlier Laws (Fragmented Acts)	Code on Social Security, 2020
Number of Legislations	9 separate legislations (PF Act, ESI Act, Gratuity Act, etc.)	One unified code subsuming all nine laws
Coverage	Mostly applied to organized sector workers	Extended to all workers, including gig, platform, and unorganized sector
Provident Fund (PF)	Mandatory for establishments with 20+ employees; voluntary coverage unclear	Same threshold, but voluntary coverage explicitly allowed for smaller establishments
Employees’ State Insurance (ESI)	Applied to 10+ employees in notified industries	Coverage extended to more sectors and can apply even to <10 employees if notified
Gratuity	Available after 5 years of continuous service	Same rule, but fixed-term employees eligible on pro-rata basis (no 5-year requirement)
Maternity Benefit	26 weeks’ leave, crèche facility for 50+ employees	Retained and strengthened with stricter protection against dismissal
Unorganized Workers	Covered only under Unorganised Workers’ Social Security Act, 2008 (limited implementation)	National Social Security Board established; mandatory registration on centralized portal
Gig & Platform Workers	No recognition in law	Explicitly recognized; schemes for life, disability, health, and old-age protection
Compliance	Separate registrations, returns, and filings for PF, ESI, etc.	Single registration and one return filing for ease of compliance
Employee Compensation (Injury/Death)	Separate law (Employees’ Compensation Act, 1923)	Integrated into one Code with uniform provisions
Regulatory Authority	Multiple authorities under each Act	Central and State Social Security Boards for holistic governance

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✅ Advisory Insight:
This comparison shows how the SS Code modernizes and unifies India’s social security regime. While employees gain wider benefits and portability, employers enjoy simplified compliance. However, financial liability may increase due to coverage of fixed-term, gig, and platform workers.