Section 42: General provisions as to payment of contribution

The Employees' State Insurance Act, 1948 was repealed and replaced by the Code on Social Security, 2020 from 21 November 2025. It still applies to matters and proceedings from before that date, as the repealing law provides.

(1) No employee’s contribution shall be payable by or on behalf of an employee whose average daily wages [during a wage period are below [such wages as may be prescribed by the Central Government]].

Explanation.—The average daily wages of an employee shall be calculated [in such manner as may be prescribed by the Central Government.]

(2) Contribution (both the employer’s contribution and the employee’s contribution) shall be payable by the principal employer for each [wage period] [in respect of the whole or part of which wages are payable to the employee and not otherwise]. * * * * * * * * *

Source: India Code (Legislative Department), the text of the Act as it stood before its repeal. Words in square brackets [ ] were inserted or substituted by later amending Acts, and *** marks words omitted by an amendment. The amendment footnotes are not reproduced here. Official text on India Code.

Supreme Court judgments citing the section 42

No Supreme Court judgment in our database cites this section yet.