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

REGD. No. D. L.-33004/99 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 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.