(1) In accordance with the provisions of this Code, the statutory rules and compliance mandates governing Repeal and savings of 9 legacy social security enactments shall be enforced across all covered establishments throughout India.
(2) Every employer, establishment, or covered entity shall strictly adhere to the operational guidelines, contribution ceilings, registration schedules, and benefit disbursement standards specified under this section.
(3) Any default, failure to deposit contributions, or contravention of statutory mandates under this section shall be subject to recovery proceedings under Chapter XI and penalties under Chapter XII.
Legal Commentary & Landmark Judgments: Section 156
Section 156 of the Code on Social Security, 2020 codifies the historic repeal and savings clause, repealing nine major Central social security enactments while preserving actions, rules, funds, and proceedings lawfully initiated under the repealed statutes.
Pending assessment inquiries under Section 7A of the EPF Act or Section 45A of the ESI Act do not abate upon commencement of the Social Security Code; counsel must defend them on merit under the savings provisions of Section 156.