Section 101
Interest payable on delay in payment of cess.
The Code on Social Security, 2020
About this Act
An Act to amend and consolidate the laws relating to social security with the goal to extend social security to all employees and workers either in the organised or unorganised or any other sectors and for matters connected therewith or incidental thereto.
If any employer fails to pay any amount of cess
payable under section 100 within such time as may be prescribed by the appropriate Government, such
employer shall be liable to pay interest at such rate as may be prescribed by the Central Government, on
the amount of cess, to be paid, for the period from the date on which such payment is due till such amount
is actually paid.