Levy and collection of cess
Section 100 of the Code on Social Security, 2020 deals with levy and collection of cess. There shall be levied and collected a cess for the purposes of social security and welfare of building workers at such rate not exceeding two per cent. The Act was enacted on 28 Sep 2020.
(1) There shall be levied and collected a cess for the purposes of social security and welfare of building workers at such rate not exceeding two per cent. but not less than one per cent. of the cost of construction incurred by an employer, as the Central Government may, by notification, from time to time, specify.
Explanation.---For the purposes of this sub-section, the cost of construction shall not include,---
(a) the cost of land; and
(b) any compensation paid or payable to an employee or his kin under Chapter VII.
(2) The cess levied under sub-section (1) shall be collected from every employer undertaking building or other construction work in such manner and at such time, including deduction at source in relation to a building or other construction work of a Government or of a public sector undertaking or advance collection through a local authority where an approval of such building or other construction work by such local authority or such other authority notified by the State Government is required, as may be prescribed by the Central Government.
(3) The proceeds of the cess collected under sub-section (2) shall be deposited by the local authority or such other authority notified by the State Government to the Building Workers' Welfare Board in such manner as may be prescribed by the Central Government.
(4) Notwithstanding anything contained in sub-section (1) or sub-section (2), the cess leviable under this Chapter including payment of such cess in advance may, subject to final assessment to be made, be collected at a uniform rate or rates as may be prescribed by the Central Government on the basis of the quantum of the building or other construction work involved.
Section 100, The Code on Social Security, 2020 (Act 36 of 2020).
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
Questions about Section 100
What does Section 100 of the Code on Social Security deal with?
Section 100 of the Code on Social Security is headed "Levy and collection of cess". There shall be levied and collected a cess for the purposes of social security and welfare of building workers at such rate not exceeding two per cent.
How do I find court cases under Section 100 of the Code on Social Security?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Code on Social Security 100, section 100 Code on Social Security, section 100 of the Code on Social Security. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
What should I read with Section 100 of the Code on Social Security, and has it changed?
4 other provisions in this corpus refer back to it.
When was Section 100 of the Code on Social Security enacted?
Section 100 of the Code on Social Security, cited as Code on Social Security 100, was enacted on 28 Sep 2020 as Act 36 of 2020. It is in force as at the date shown on this page.
Other sections of this Act
- 2. Definitions5890 words
- 155. Power of central Government to make rules1551 words
- 131. Other modes of recovery1340 words
- 143. Power to exempt establishment1042 words
- 6. National Social Security Board and State Unorganised Workers’ Board1022 words
- 76. Amount of compensation946 words
Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Text as in force on 14 Oct 2026. This page is not a substitute for legal advice.