Notification Record & Forms
Notification details and the forms every employer needs, in one place.
- Issuing authority
- Andaman and Nicobar Administration, Labour Department, under the Lieutenant Governor (Administrator)
- Notified
- Pre published as a draft, Notification No. 75/2026/F.No. M 11/2023 Lab.Ins.III LAB_AN/423 dated 13 April 2026, Andaman and Nicobar Extraordinary Gazette No. 75
- Objection window
- 45 days from 13 April 2026, closed around 28 May 2026
- Legal basis
- Sections 154 and 156 read with clause (a) of Section 158 and Sub section (80)(b) of Section 2 of the Code on Social Security, 2020
- Supersedes
- The earlier draft Code on Social Security (A & N Islands) Rules, 2022, Notification No. 32 dated 28 February 2022, now withdrawn and replaced by this fresh draft
- Status as of
- Still a draft as of August 2026, not confirmed finally notified
The Code on Social Security, 2020 brought gratuity, maternity benefit, employees compensation, provident fund, insurance, and unorganised worker welfare under one law. Andaman and Nicobar Islands has now spelled out how that law will work locally through the Code on Social Security (A & N Islands) Rules, 2026. Employers across the islands, from shops in Sri Vijaya Puram to construction sites in the Nicobar group, will need to follow these rules once they are finally notified.
Forms under the State Rules
Due Dates
Compliance deadlines, forms and how often each one recurs.
| Compliance | Form | Compliance Frequency | Due Date |
|---|---|---|---|
| Maintain core registers | Form XXXI to XXXIV (Rule 70(1)) | Ongoing | Kept current at all times |
| Issue wage slip | Form XXXV (Rule 70(2)) | Every wage period | At least 24 hours before wages are paid |
| Preserve registers and records | Not applicable (Rule 70(1)(e)) | Ongoing | 5 calendar years from the last entry |
| Upload unified annual return | Form XXXVI (Rule 70(5)(a)) | Annual | On or before 1 February each year |
| File gratuity nomination, existing staff | Form V (Rule 25(2)) | One time | Within 90 days of the rules coming into force |
| File gratuity nomination, new staff | Form V (Rule 25(2)) | Event based | Within 30 days of completing one year of service |
| Apply for gratuity payment | Form V or VI (Rule 26(1)) | Event based | Ordinarily within 30 days of gratuity becoming payable |
| Issue notice on a gratuity claim | Form VII (Rule 27(1)) | Event based | Within 15 days of receipt, payment due by the 30th day |
| Apply for a direction on a disputed claim | Form VIII (Rule 29(1)) | Event based | Within 180 days of the cause of action |
| Deposit funeral expenses | Not applicable (Rule 45) | Event based | On the death of an employee, minimum Rs 15,000 |
| Pay Building Workers cess | Not applicable (Rule 65(2)) | Event based or annual | Within 30 days of completing the work, or each year for longer projects |
| Deposit a compounding amount | Form XXXVII (Rule 71(2)) | Event based | Within 15 days of receiving the compounding notice |
| Report a vacancy | Form XXXVIII (Rule 73(4)(1)) | Event based | At least 15 days before the last date for applications |
| Report selected candidates | Form XXXIX (Rule 73(4)(3)) | Event based | Within 15 days of selection |
| File yearly employment information return | Form XL (Rule 73(6)) | Annual | Within 30 days of 31 March, that is by 30 April |
Key Provisions
What changed under the Code, and what it means for payroll.
Old Law vs. New Law
What employers followed before, against what applies now — point matched against point.
| On this point | Before — earlier law | Now — the new Code |
|---|---|---|
| Gratuity | Governed independently by the Payment of Gratuity Act, 1972 | Merged into the Code on Social Security, 2020 and administered locally through these Rules |
| Maternity Benefit | Governed independently by the Maternity Benefit Act, 1961 | Merged into the Code's Chapter VI, with local complaint and appeal procedure under Rules 41 to 44 |
| Employees Compensation | Governed independently by the Employees Compensation Act, 1923 | Merged into the Code's Chapter VII, with the same competent authority framework under Rules 45 to 64 |
| ESI dispute forum | No dedicated local Employees Insurance Court for the islands | A&N Administration may now constitute a local Employees Insurance Court under Rule 22 |
| Building Workers cess | Governed independently by the Building and Other Construction Workers Welfare Cess Act, 1996 | Merged into the Code's Chapter VIII, administered by the A&N Building and Other Construction Workers Welfare Board |
| Employment exchanges | Vacancies reported to Employment Exchanges under the Employment Exchanges Act, 1959 | Vacancies reported electronically to notified Career Centres with a Unique Vacancy Reporting Number |
| Records and registers | Separate registers maintained under each individual central Act | Four consolidated registers plus one wage slip format and one unified annual return under Rule 70 |
| Compounding of offences | Compounding procedures scattered across separate Acts | Single electronic compounding process under Rule 71 with fixed 15 and 10 day timelines |
| Draft history | Draft Rules first published in 2022 under Notification No. 32, before the Code had commenced | Rules pre published afresh in 2026 under Notification No. 75, after the Code took effect, with the rule count roughly doubling |
Applicability
Who the Code covers, and who gets special or exempt treatment.
Covered
- Establishments in the Union Territory of Andaman and Nicobar Islands to which a Chapter of the Code applies, based on that Chapter's employee threshold
- Employers of building and other construction workers, for cess and welfare Board purposes
- Unorganised workers, gig workers, platform workers, and the aggregators engaging them within A&N Islands
- Private sector establishments with ordinarily 50 or more employees, for vacancy reporting to Career Centres
- Public sector establishments of every size, for vacancy reporting
- Establishments granted an exemption under Section 143 of the Code
Exempted / special treatment
- Establishments below the threshold set for a particular Chapter, unless they opt in voluntarily
- Individual homeowners building or repairing their own residence below the notified cost threshold
- Workers already covered under a separate approved employer scheme offering equal or better benefits, subject to Section 143 conditions
- Private sector establishments below the vacancy reporting threshold, until the A&N Administration notifies a lower number
- None specified for public sector establishments, for vacancy reporting
- Exempted establishments must still maintain records and report to the Corporation, and the exemption lapses automatically on a merger, sale or change in legal status
Frequently Asked Questions
Answers to what employers ask us most about this rule.
What is the Code on Social Security (A & N Islands) Rules, 2026?
It is the draft rulebook the Andaman and Nicobar Administration has prepared to apply the central Code on Social Security, 2020 within the islands. It covers gratuity, maternity benefit, employees compensation, provident fund and insurance matters, building worker welfare, and unorganised worker schemes.
Are these rules currently in force?
No. They remain a draft as of August 2026. The 45 day objection window that opened on 13 April 2026 has closed, but no final notification has been traced yet.
What happened to the 2022 draft?
The Administration had earlier published draft rules in February 2022, before the central Code had actually commenced. Once the Code took effect on 21 November 2025, the Administration withdrew that draft and pre published a fresh, much more detailed version in April 2026.
Who has to comply with these rules?
Employers and establishments operating in the Union Territory of Andaman and Nicobar Islands, to the extent the relevant Chapter of the Code on Social Security applies to them, based on employee count and sector.
What registers must an employer maintain?
A register of employees, a register of attendance cum muster roll, a register of wages, overtime and deductions, and a register of women employees, each in the prescribed form under Rule 70.
How does an employee nominate someone for gratuity?
The employee files a nomination in the prescribed form with the employer, either when joining employment or within specified timelines under Rule 25, naming who should receive gratuity if something happens to them.
How long does an employer have to respond to a gratuity claim?
Within 15 days of receiving the application, the employer must issue a notice either accepting or rejecting the claim, with payment falling due no later than the 30th day after receipt.
Is there a local Employees Insurance Court in the islands?
Not yet, but Rule 22 lets the A&N Administration constitute one, so ESI related disputes could soon be handled locally rather than referred elsewhere.
What is the funeral expense obligation on a fatal workplace accident?
The employer must deposit at least Rs 15,000 with the competent authority for the deceased employee's funeral expenses, over and above regular compensation.
What is the cess payable by building and construction employers?
Cess is levied on construction cost under Section 100 of the Code and must be deposited within 30 days of completing the work, with yearly deposits for projects running longer than a year.
Can offences under these rules be compounded?
Yes. A person served with a compounding notice can apply and pay the compounding amount within 15 days, after which the authorised officer issues a composition certificate under Rule 71.
Do employers still need to report vacancies?
Yes, though the old employment exchange system is being replaced by Career Centres. Public sector employers report every vacancy, while private sector employers with 50 or more employees must do so as well, each posting getting a Unique Vacancy Reporting Number.
What is the annual return an employer must file?
A unified consolidated annual return in Form XXXVI, uploaded on the Labour Department's portal on or before 1 February each year, covering gratuity, maternity benefit and related particulars for the year before.
Can an establishment seek exemption from these rules?
Yes, under Section 143 of the Code, though an exempted establishment must still maintain records and report to the Corporation, and the exemption lapses automatically on a merger, sale or change in legal status.
Where can an employer track the final notification?
Through the A&N Labour Department's website and its Official Gazette, since these rules will take legal effect only once a final notification is published there.
Sources
Where every fact on this page comes from.
- → Andaman and Nicobar Extraordinary Gazette, Notification No. 75/2026/F.No. M 11/2023 Lab.Ins.III LAB_AN/423 dated 13 April 2026, Draft Code on Social Security (A & N Islands) Rules, 2026 (official)
- → Andaman and Nicobar Extraordinary Gazette, Notification No. 32 dated 28 February 2022, the earlier draft, since replaced (official)
- → The Code on Social Security, 2020, Act No. 36 of 2020, bare Act text (official)
- → Ministry of Labour and Employment, commencement notification for the Code on Social Security, 2020, effective 21 November 2025 (official)
- → Andaman and Nicobar Administration, Labour Department, Employment and Training website (official)
For informational purposes only — not legal advice. State rules referenced here are subject to change on final notification. Verify current status with our compliance team before acting.