4.5. Social Security and Employment Benefits

Under the Labor (Amendment) Act 2026, employee welfare systems have been expanded. For any commercial or industrial establishment employing 100 or more workers, the employer is legally required to establish a Future Fund (provident fund) or participate in the 'Pragati Scheme' of the National Pension Authority upon the written application of two-thirds of the workforce. Additionally, the statutory annual festival holidays have been raised from 11 to 13 days.