https://www.taxtmi.com/acts?id=52703 For a second or subsequent commission of the same offence under the Code on Social Security the offender is punishable with imprisonment which may extend to two years and with a fine of two lakh rupees; where the repeated offence is an employer's failure to pay any contribution, charges, cess, maternity benefit, gratuity or compensation, the employer is punishable with imprisonment for not less than two years and up to three years and with a fine of three lakh rupees. en-us Tue, 13 Jan 2026 14:38:45 +0530 Tue, 20 Jan 2026 16:08:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=52703 For a second or subsequent commission of the same offence under the Code on Social Security the offender is punishable with imprisonment which may extend to two years and with a fine of two lakh rupees; where the repeated offence is an employer's failure to pay any contribution, charges, cess, maternity benefit, gratuity or compensation, the employer is punishable with imprisonment for not less than two years and up to three years and with a fine of three lakh rupees. Act-Rules Labour laws Tue, 13 Jan 2026 14:38:45 +0530 https://www.taxtmi.com/acts?id=52703