Notification Record & Forms
Notification details and the forms every employer needs, in one place.
- Issuing authority
- Labour Welfare Department, Government of Assam, Labour (RC) Branch
- Notified
- 27 October 2021, Assam Gazette Extraordinary No. 500, Notification No. GLR(RC)69/2020/89, draft stage only
- Objection window
- 45 days from 27 October 2021, since expired, final rules still awaited
- Legal basis
- Sections 154 and 156 of the Code on Social Security, 2020, Central Act No. 36 of 2020
- Supersedes
- Payment of Gratuity (Assam) Rules, 1972; Assam Maternity Benefit Rules, 1965; Building and Other Construction Workers (Regulation of Employment and Conditions of Service) Assam Rules, 2007; Unorganised Workers Social Security Assam Rules, 2008, once finalised
- Status as of
- Still in draft. The Code on Social Security, 2020 itself is already in force nationally since 21 November 2025, but Assam's own state rules have not yet been notified in final form
Assam released the draft Social Security Rules, 2021 to work alongside the Code on Social Security, 2020, the central law that folds nine older social security Acts, including the Payment of Gratuity Act and the Maternity Benefit Act, into one framework. The draft sets out how gratuity, maternity benefit, employee compensation, and welfare for unorganised and construction workers will run in Assam, along with a new cess and compliance system for builders. This guide lays out what the draft says today: the forms employers should expect, the due dates proposed, the rules that matter most, and how they compare with the older Assam laws they are meant to eventually replace.
Forms under the State Rules
Due Dates
Compliance deadlines, forms and how often each one recurs.
| Compliance | Form | Compliance Frequency | Due Date |
|---|---|---|---|
| Respond to a gratuity claim | Form VI | Event based | Within 15 days of receiving the employee's application |
| Pay the gratuity once accepted | Form VI | Event based | Within 30 days of receiving the application |
| Register an establishment for cess | Form XI | One time | Before the covered construction work begins |
| Deposit cess collected | Event based | Within 30 days of the assessment order or project completion, whichever is earlier | |
| Appeal a cess assessment or penalty | Form XX | Event based | Within 90 days of receiving the order |
| Report a fatal accident | Form XV | Event based | Within 30 days of the competent authority's notice |
| File the unified annual return | Form XXII | Annual | On or before 1 February each year |
| Report a job vacancy | Form XXVI | Event based | At least 15 days before the last date for receiving applications |
| Submit the yearly employment information return | Form XXVII | Annual | Within 30 days of the financial year end, by 30 April |
| Preserve statutory records | Ongoing | Keep for at least 2 years from the date of preparation |
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 rules | Payment of Gratuity (Assam) Rules, 1972 | Chapter IV of the draft Assam Social Security Rules, 2021, under the Code on Social Security, 2020 |
| Maternity benefit rules | Assam Maternity Benefit Rules, 1965 | Chapter V of the draft rules |
| Construction worker welfare | Building and Other Construction Workers (RECS) Assam Rules, 2007 | Chapter II Part II and Chapter VII, covering the welfare board and the cess system together |
| Unorganised worker coverage | Unorganised Workers Social Security Assam Rules, 2008, narrower coverage | Chapter II Part I, expanded to gig, platform, motor transport, domestic, and small tea growers workers |
| Vacancy reporting | Employment Exchanges (Compulsory Notification of Vacancies) Act, 1959, and its rules | Chapter XI, using designated career centres and yearly digital returns |
| Gratuity for fixed term staff | Not covered under the 1972 Rules | Rule 31 extends gratuity to fixed term employees who complete 1 year, on a pro rata basis |
Applicability
Who the Code covers, and who gets special or exempt treatment.
Covered
- Employers of unorganised workers in Assam, including gig, platform, motor transport, domestic, and small tea growers workers
- Employers of building and construction workers registered with the Assam Building and Other Construction Workers Welfare Board
- Establishments in Assam where the Code on Social Security, 2020 applies and the State Government is the appropriate government
- Employees eligible for gratuity, maternity benefit, or employee compensation, including those on fixed term contracts
Exempted / special treatment
- Establishments where the Central Government is the appropriate government, such as banking, insurance, telecom, major ports, mines, railways, and central public sector undertakings, which follow the Central Rules instead
- Rights, actions, and liabilities already completed or accrued under the four repealed Assam laws, protected by the savings clause in Rule 53 even after final notification
- Provisions that depend on Central Rules or a separate state notification, which will only take effect once those are finalised on their own
Frequently Asked Questions
Answers to what employers ask us most about this rule.
Are the Assam Social Security Rules, 2021 already in force?
No, not yet. They are still a draft. The Assam Government published them for objections in October 2021, and no final notification has followed since. Employers should keep checking the Assam Gazette and the Labour Commissionerate website for updates.
If the state rules are still a draft, what should Assam employers follow right now?
The Code on Social Security, 2020 itself came into force across India on 21 November 2025. Employers already have to follow the central Code and the Central Rules on wages, gratuity ceilings, and similar matters, even though Assam has not yet notified its own detailed state rules.
Which older Assam laws will these rules eventually replace?
Once notified, they will repeal the Payment of Gratuity (Assam) Rules, 1972, the Assam Maternity Benefit Rules, 1965, the Building and Other Construction Workers (Regulation of Employment and Conditions of Service) Assam Rules, 2007, and the Unorganised Workers Social Security Assam Rules, 2008.
Who counts as an unorganised worker under these rules?
Rule 14 covers gig workers, platform workers, motor transport workers, domestic workers, and small tea growers' workers, as long as they are at least 16 years old and complete a self declaration.
How does an employee nominate someone to receive their gratuity?
The employee fills Form IV and gives it to the employer, ordinarily within 90 days of completing a year of service. If family circumstances change later, a fresh nomination has to be filed within 90 days of that change.
How long does an employer have to respond to a gratuity claim?
Under Rule 31, the employer must issue a notice in Form VI within 15 days of receiving the employee's application in Form V, either confirming the amount payable or explaining why the claim is not accepted.
Are fixed term employees eligible for gratuity under the draft rules?
Yes. Rule 31 extends gratuity to employees on fixed term contracts who complete at least 1 year of service, calculated on a pro rata basis for every completed 6 months.
What happens if an employer is late in depositing cess?
Rule 45 charges interest at 1 percent per month on any cess paid late, counted from the date it fell due until the date it is actually paid.
Can an employer challenge a cess assessment order?
Yes. Rule 46 lets an aggrieved employer file an appeal in Form XX with the Appellate Authority within 90 days of receiving the order, along with proof that the disputed cess or penalty is deposited and a nonrefundable fee.
What records must an employer keep under these rules?
Employers have to keep a register of women employees in Form XXI, preserve statutory records for at least 2 years, and submit the unified annual return in Form XXII by 1 February every year.
Sources
Where every fact on this page comes from.
- → The Assam Gazette, Extraordinary, No. 500, dated 27 October 2021, Notification No. GLR(RC)69/2020/89, Labour Welfare Department, Government of Assam
- → Draft State Rules for Labour Code, Commissionerate of Labour, Government of Assam
- → Code on Social Security, 2020, Central Act No. 36 of 2020
- → Ministry of Labour and Employment notification S.O. 5319(E), dated 21 November 2025, on enforcement of the Code on Social Security, 2020
- → Social Security (Central) Rules, 2026, Notification G.S.R. 344(E), dated 8 May 2026, Ministry of Labour and Employment
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.