The government has officially notified one per cent cess on the cost of construction incurred by employers on building and other construction works under the Code on Social Security, 2020.The notification by the Ministry of Labour and Employment has been formalised under Section 100(1) of the Code on Social Security, 2020, and replaces the earlier notification issued by the erstwhile Ministry of Labour on September 26, 1996.The newly notified cess will be levied at the rate of one per cent of the total cost of construction incurred by employers engaged in building and other construction activities.“The cess amount is aimed at strengthening welfare measures for lakhs of construction workers employed across the country, particularly those working in the unorganised sector,” said sources.The construction sector remains one of the largest employment-generating industries in India, employing millions of migrant and daily-wage workers.Officials say the revised notification and rules under the new Social Security Code is part of the Centre’s broader labour reforms agenda intended to streamline welfare provisions and ensure better implementation of social security schemes for workers.The cess collected under the provisions is expected to be utilised for various welfare initiatives, including health benefits, financial assistance, insurance coverage, support for the education of workers’ children and other labour welfare schemes managed through Building and Other Construction Workers Welfare Boards.In another important move, the Ministry of Labour and Employment’s Model Standing Orders, 2026, issued yesterday include a special provision of work from home for the service industry.This is the first time this condition has been officially included in labour codes, along with a construction cess.“The new rules allow a special provision for the service sector that has no equivalent in the mining or manufacturing schedules. Employers in the service sector may permit workers to work from home, from a remote location or from a virtual workplace, for such periods as the employer determines, subject to the terms of appointment or a mutually agreed arrangement between the employer and worker,” the new orders perused by The Tribune show.Transfer Rules