COMPLIANCE HANDBOOK FOR EMPLOYERS UNDER THE FOUR LABOUR CODES (CENTRAL GOVERNMENT SPHERE) ISSUED BY MINISTRY OF LABOUR AND EMPLOYMENT
Contents
Chapter1: About the Handbook
Chapter2: Reforms Introduced under Labour Codes
Chapter3: The Code on Wages, 2019
Chapter4: The Industrial Relations Code, 2020
Chapter 5: The Occupational Safety, Health & Working Conditions Code, 2020
Chapter6: The Code on Social Security, 2020
Chapter7: Summary of Action Points for Employers
Annexure1: Key Definitions – The Code on Wages, 2019
Annexure2: Key Definitions – The Industrial Relations Code, 2020
Annexure3: The Third Schedule, The Industrial Relations Code, 2020
Annexure 4: The Third Schedule, The Occupational Safety, Health and Working Conditions Code, 2020
Annexure 5: The First Schedule, The Code on Social Security, 2020
Chapter 1: About the Handbook
The Second National Commission on Labour (2002) had recommended, inter-alia, that the existing Labour Laws should be broadly grouped into four or five Labour Codes on functional basis. Accordingly, Ministry of Labour and Employment, after extensive consultations with the stakeholders, rationalized, simplified and amalgamated the relevant provisions of the labour laws in four codes. For employers, this means clearer rules, simpler procedures and reduced compliances.
This Handbook has been prepared to make the employers aware of the new provisions in a simplified manner. Each chapter provides an overview of compliances under each Code, with a focus on making compliance simpler, faster, and easier. The Handbook primarily covers provisions of the Codes for the establishments for which the appropriate government is Central Government. Further, details will be prescribed in the Rules that the Central Government will notify under the respective Codes.
Disclaimer:
This Handbook is intended solely as a reference document for employers on compliance provisions of the new Labour Codes and do not purport to be a legal document. In the event of any discrepancy between the contents of this Handbook and the provisions of the new Labour Codes, the latter shall prevail. Any such discrepancies noticed may kindly be brought to the attention of the Ministry of Labour and Employment for necessary clarification or correction.
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CENTRAL GOVERNMENT EMPLOYEES GROUP INSURANCE SCHEME, 1980 ACCOUNTING PROCEDURE – MASTER CIRCULAR BY CGA, FIN MIN DATED 17.02.206
New Delhi Dated: 17.02.2026
Subject: Central Government Employees Group Insurance Scheme, 1980 Accounting Procedure.
The accounting procedure for the transactions under the Central Government Employees Group Insurance Scheme, 1980 as introduced by the ministry of Finance, Department of Expenditure vide their O.M. No.F.15(3)/78-WIP dated the 31st October, 1980 was issued vide CGA’s OM No. S.11013/2/81/TA/2907 dated 22.09.1981. Subsequent amendments in this regard were also issued vide CGA’s OMs dated 01.03.1982, 22.09.1982, 27.09.1984 and 26.12.1985. For convenience of the stakeholders, the accounting procedure has been revised incorporating all the amendments issued thereafter.
Head of Account
Insurance
2. There will be no individual accounting under the Scheme. The transactions under the Scheme will be booked in the Public Account of India under a new minor head “Central Government Employees’ Group Insurance Scheme below the existing major head “8011-Insurance and Pension Funds”).
Deduction from Pay Bills
3. In the portion of the pay bills pertaining to classification, the DDOs should exhibit the total subscription recovered from the employees under the minor head indicated above. They should attach a duly completed schedule to the pay bills for January (2) every year as per Annexures A (2), The Pay & Accounts Office will post the figures appearing in the schedules in a register in the form as per Annexure B (parts I) [2] for the preparation of the Annual Report referred to in para 5 etc.
Payments of dues to beneficiaries
4. Separate bills in a simple receipt form as in Annexure C will be prepared in respect of payments arising under the scheme for drawing the amount towards disbursement to the payees concerned. The D.D.Os. will work out the payments with reference to para 11 of the Annexure to the Ministry of Finance O.M.No.F.15(3) /78-WIP dated the 31st October, 1980 and the Table of benefits from the Savings Fund issued by that Ministry from time to time.
1. Amended vide CGA’s OM dated 17.07.2012
2. Amended vide CGA’s OM dated 27.09.1984
The bills will indicate separately entitlements from (i) Insurance Fund and (ii) Savings Fund. This amount will be classified under the respective sub-heads mentioned below: –
8011 (1)- Insurance and Pension Funds.
-Central Government Employees Group Insurance Scheme (new minor head)
-Insurance Fund (sub-head)
-Savings Fund (sub-head)
The bills will be invariably sent by the D.D.Os. to the Pay & Accounts Officer concerned along with the Service Books which contain service particulars, nominations etc. The Pay & Accounts Offices will pass the bills expeditiously (especially in respect of claims on account of death of a member) after exercising the necessary checks and ensuring that the classification is correct, book the payments finally in the concerned books against the two distinct sub-heads (debit side) and make a note of payment in the service books which will be attested by Pay and Accounts Officer. Each case where payment has been made shall also be noted in the register as per Annexure B (Part II & III-Payments).
Annual Report
5. The Pay and Accounts Officers will send a report to the Controller of Accounts of the Ministry/Department concerned by 20th February following (the completion of each anniversary of the Scheme in the form as per annexure D. The Controllers of Accounts shall consolidate the figures received from various PAOs and send a consolidated report in the same form to the Chief Controller of Accounts, Ministry of Finance [1] by 15th March following (2) the completion of each anniversary of the Scheme. The Chief Controller of Accounts, Ministry of Finance(l) shall consolidate the figures for all Ministries/Departments and send a consolidated report in the same form to the Ministry of Finance within 3 months of the completion of each anniversary of the Scheme.
In the case of PAOs (Audit), a similar report will be sent by them to the PAO (Audit-Director of Audit, Central Revenues) who will consolidate the figures and send a consolidated report to the Chief Controller of Accounts, Ministry of Finance (1) by 15th March following ) the completion of each anniversary of the Scheme. This shall include the recoveries effected from Divisional Accountants and finally accounted for in the Central Section by the PAOs (Audit). In the case of Defence, P&T and Railways, the respective Chief Accounting Authorities will similarly consolidate the reports received from the lower accounting formations and arrange to send the consolidated report to the Chief Controller of Accounts, Ministry of Finance (1) by 15th March following the completion of each anniversary of the scheme.
Transfer of members
6. If an employee is transferred from one Ministry /Department/ Office to another Ministry /Department/ Office, the orders of transfer should clearly indicate the Group to which he belongs and the dates of his continuous membership in this Group and also in the lower groups, if any, for the benefits from the Insurance Fund or both Insurance and the Savings Fund, as the case may be, under the Central Government Employees’ Group Insurance Scheme, 1980.
Insurance
1. Amended vide CGA’s OM dated 17.07.2012
2. Amended vide CGA’s OM dated 26.12.1985
The Head of Office shall, inter-alia endorse a copy of the orders of transfer to the DDO and the PAO. On receipt of the orders of transfer, the D.D.O. shall incorporate a certificate on the LPC to the effect that the individual concerned has subscribed to the Insurance Fund or both to the Insurance Fund and Savings Fund, as the case may be, upto and including the month of ………………… As soon as the certificate from the D.D.O. of the Department which has transferred the employee has been received by the. D.D.O. of the new Department, he shall commence recovery of the subscription from the individual concerned beyond the month up to which such subscription has been recovered earlier.
In respect of Government servants on deputation to State Governments/ Union Territories (4) or on foreign service, accounting, payment and reporting work arising under the Scheme (E.g. watching of receipt of contribution and crediting to Govt. accounts, passing of bills relating to payments, if any) will be done by the Accounts Officer of his parent Department who is responsible for watching receipt of G.P. Fund etc. recoveries. (In this connection, provisions of para 9.4.1 of the Civil Accounts Manual 2024 may be referred to).
Consolidation of accounts and calculation of interest
7. On the basis of the monthly accounts figures under CGEGIS, 1980 for the Central Government, made available by Controller General of Accounts, Chief Controller of Accounts, Ministry of Finance will work out each month in respect of credits, the position creditable to the Insurance Fund and the portion creditable to the Savings Fund (2). The total amount of subscription initially classified under the minor head “CGEGIS” (Credit side) shall be apportioned between the two sub-heads “Insurance Fund” and “Saving Fund” by adopting the percentage prescribed by the Ministry of Finance (3). After taking into account the payment made during a quarter, the positive balance under each of the two funds shall be credited with interest calculated at the rate of interest notified by the Ministry of Finance, Department of Economic Affairs for the purpose. The amount of interest credited to the two funds taken together shall have the contra-debit to the following head of accounts.
2049 (2) -Interest on Small Savings, Provident Fund etc.
-Interest on Insurance and Pension Funds (minor head)
-Central Government Employees Group Insurance Scheme (New Sub-head).
These figures will be incorporated in the Government of India’s account of the month following the quarter so that the balance of each fund for the month following the quarter includes also the interest credited to the balance of the previous quarter.
8. Deleted (3).
9. Transactions under the Scheme arising under the P.&.T. and Defence Departments, will be booked to the final heads of accounts indicated in paras 2 and 4 above by the respective accounts organisations. However, the transactions pertaining to the employees of the Railways under the Scheme would be adjustable finally in the books of the P.A.O (Ministry of Finance, Department of Expenditure). Monthly cash settlement in respect of these will be effected by the Railway Accounts authority through the head ‘8658 (2)-Suspense accounts-Suspense Account (Railways)-PAO Suspense-Items under Group Insurance Scheme-adjust-able by P.A.O’ (Department of Expenditure) with a break up furnished under the two distinct funds of the Scheme in the case of debits but without any such break up in the case of credits. The relevant schedules of recoveries and payment vouchers need not, however, be sent to the P.A.O, but a certificate should be sent, to the effect that the total amount of credits/debits passed on, agree with the figures in the compiled accounts.
Insurance
1. Amended vide CGA’s OM dated 01.03.1982
2. Amended vide CGA’s OM dated 17.07.2012
3. Amended vide CGA’s OM dated 27.09.1984
10. DAMA Section of CGA’s Organisation will also provide a summary of the credits and debits under the two distinct funds at the close of every month’s account. Chief Controller of Accounts, Ministry of Finance will intimate Ministry of Finance, the total amount of interest credited to each of these funds during the year as soon as the March Supplementary account of each Financial year is closed.(1) :
Submission of estimates
11. At the appropriate time every year, the estimates of accruals and disbursements under the Scheme, as well as of interest payments (to be paid for in the interest payments appropriations), will be furnished to the Budget Division by the Chief Controller of Accounts, Ministry of Finance (1).
Proforma Account (2)
12. It has been decided to maintain only a Proforma Account of utilisation of Funds accumulated under the Scheme towards House Building Advance to Central Government Employees envisaged in Para 14 of the Scheme. Accordingly, the Proforma Account shall be maintained by the Chief Controller of Accounts, Ministry of Finance (1).
Sr. Accounts Officer(TA)
PRESS NEWS (PIB)
Ministry of Communications
DEPARTMENT OF POSTS ORGANISES MEGA GDS SAMMELAN AT GUNTUR
UNION MINISTER OF COMMUNICATIONS SHRI JYOTIRADITYA SCINDIA ADDRESSES 9,000 GRAMIN DAK SEVAKS
Posted On: 23 FEB 2026 1:26PM by PIB Delhi
The Department of Posts, Andhra Pradesh Circle, organised a grand Gramin Dak Sevak (GDS) Sammelan at Guntur on February 22, 2026. The event witnessed an overwhelming participation of over 9,000 Gramin Dak Sevaks from across the Circle, reflecting their collective commitment and dedication to strengthening rural postal services.
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(Over 9,000 Gramin Dak Sevaks participated in the GDS Sammelan at Guntur)
The Sammelan was graced by the Chief Minister of Andhra Pradesh, Shri N. Chandrababu Naidu, Union Minister for Communications and DoNER, Shri Jyotiraditya M. Scindia, Minister of State for Communications & Rural Development, Dr. Pemmasani Chandra Sekhar, Member (Personnel), Postal Services Board, Shri Suvendu Kumar Swain, MLA Shri Mohammed Naseer Ahmed, and Mayor of Guntur Shri Kovelamudi Ravindra, among other dignitaries.
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(Chief Minister Shri N. Chandrababu Naidu, Union Minister Shri Jyotiraditya M. Scindia andMinister of State Dr. Pemmasani Chandra Sekhar lighting the ceremonial lamp at the GDS Sammelan)
On the occasion, ten best-performing Gramin Dak Sevaks were felicitated for excellence in delivering Post Office Savings Schemes, Sukanya Samriddhi Yojana, Postal Life Insurance, Rural Postal Life Insurance and Direct Benefit Transfer (DBT) services.
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(Chief Minister Shri N. Chandrababu Naidu, Union Minister Shri Jyotiraditya M. Scindia andMinister of State Dr. Pemmasani Chandra Sekhar felicitating a Gramin Dak Sevak at the GDS Sammelan)
Union Minister for Communications Shri Jyotiraditya Scindia extended warm greetings to the postal family and described Gramin Dak Sevaks as the vital force connecting every corner of the nation. He informed that India Post currently manages nearly 38 crore Post Office Savings Bank accounts with deposits of about ₹22 lakh crore. Additionally, around 3.8 crore Sukanya Samriddhi Yojana accounts hold deposits of approximately ₹2.27 lakh crore, reflecting the scale of financial inclusion achieved through the postal network.
He stated that India Post’s mail and logistics network is being rapidly modernised with conveyor systems, scientific sorting, RFID, barcodes and QR-code-enabled tracking to enhance efficiency. In hilly regions such as Jammu & Kashmir, Uttarakhand and Himachal Pradesh, drone-based delivery systems are also being introduced to strengthen last-mile connectivity. He emphasised the need to work collectively towards realising Prime Minister Shri Narendra Modi’s vision of Viksit Bharat 2047, in line with the call to “Reform, Perform and Transform.”
The Minister of State for Communications & Rural Development Dr. Pemmasani Chandra Sekhar stated that nationally the Department operates through about 1.65 lakh Post Offices with over 4.5 lakh employees. He informed that the Department’s annual expenditure stands at approximately ₹35,000 crore against revenue of about ₹13,000 crore. In Andhra Pradesh, expenditure was around ₹1,800 crore against revenue of ₹600 crore last year, which has increased to nearly ₹850 crore this year. He further noted that continuous monitoring has significantly reduced ‘nil transaction’ post offices from about one lakh earlier to around 1,500, reflecting improved operational efficiency.
Addressing the gathering, the Chief Minister of Andhra Pradesh highlighted the irreplaceable role of GDS employees in grassroots governance and welfare delivery. He emphasised that despite rapid technological advancements, the human touch and dedication of GDS personnel remain unmatched, and underscored the importance of green initiatives, including support for electric mobility for GDS staff.
The Sammelan served as a platform to recognise the dedication and contribution of Gramin Dak Sevaks in delivering financial inclusion and citizen-centric services to the last mile. The Andhra Pradesh Postal Circle expressed gratitude to all dignitaries and participants for making the event a historic success MI/ARJ (Release ID: 2231704)
