Notification to be published in Gazette of India for levy and collection of BOCW Cess at the rate of 1 per cent. under Section 100 (1) of Code on Social Security, 2020
The Gazette of India
CG-DL-E-09052026-272359
EXTRAORDINARY
PART II—Section 3—Sub-section (ii)
PUBLISHED BY AUTHORITY
No. 2231] NEW DELHI, FRIDAY, MAY 8, 2026/VAISAKHA 18, 1948
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MINISTRY OF LABOUR AND EMPLOYMENT
NOTIFICATION
New Delhi, the 8th May, 2026
S.O. 2322(E).—In exercise of the powers conferred by sub-section (1) of section 100 of the Code on Social
Security, 2020 (36 of 2020) and in supersession of the notification of Government of India in the erstwhile Ministry of Labour number S.O. 2899, dated the 26th September, 1996, the Central Government hereby specifies a cess at the
rate of one per cent. of the cost of construction incurred by an employer on building or other construction work, with
effect from the date of publication of this notification in the Official Gazette.
[F. No. Z-20012/09/2025-BOCW]
ASHUTOSH A.T. PEDNEKAR, Jt. Secy
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Notification to be published
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