The Employees' State Insurance Corporation (ESIC), vide No. P-11/12/Clarification on CoSS, 2020/2025-Rev.I, has released a Circular on Standard Operating Procedure (SOP) for Compounding of Offences under Section 138 of the Code on Social Security, 2020. The circular provides guidelines and procedures for handling the compounding of offences under the provisions of the Code on Social Security, 2020, and aims to streamline the process for employers and concerned authorities. Employers, establishments, HR professionals, and compliance teams are advised to refer to the official circular for detailed procedures, applicable conditions, and requirements related to offence compounding under Section 138.
ESIC SOP for Compounding of Offences under Section 138 of Code on Social Security, 2020
📄 Download Official Notification (PDF)
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