Notification Record & Forms
Notification details and the forms every employer needs, in one place.
- Issuing Authority
- Labour Resources Department, Government of Bihar, by order of the Governor of Bihar
- Notified On
- 9 December 2025 — published in the Bihar Gazette (Extraordinary) dated 10 December 2025, Notification No. 1/COSS-10-01/2021
- Objection Window
- 45 days from the date the Gazette copies were made available to the public. Objections and suggestions could be sent to the Labour Commissioner, Bihar, or emailed to lcbihar@bihar.gov.in
- Supersedes
- Bihar Maternity Benefit Rules, 1964; Bihar Payment of Gratuity Rules, 1972; Bihar Building and Other Construction Workers (Regulation of Employment and Conditions of Service) Rules, 2005; and Bihar Unorganised Workers Social Security Rules, 2015
- Status as of Publication
- Published as draft rules inviting public objections and suggestions. Employers should confirm the current/final status with the Bihar Labour Resources Department before relying on these Rules for statutory compliance.
If you run a business, manage HR or handle payroll compliance in Bihar, these Rules directly affect your day to day obligations. The Social Security (Bihar) Rules, 2025 merge four older, separate rulebooks into one unified set of rules under the Code on Social Security, 2020, covering gratuity, maternity benefit, construction workers' welfare and social security for unorganised workers. The Rules introduce 27 forms in total, along with fresh timelines and procedures employers need to follow. This guide breaks it all down in simple, everyday language: the forms you must file, the due dates that matter, what has actually changed from the old rules, who the Rules apply to and the penalties for non compliance.
Forms under the State Rules
Due Dates
Compliance deadlines, forms and how often each one recurs.
| Compliance | Form | Compliance Frequency | Due Date |
|---|---|---|---|
| Filing nomination for gratuity | Form IV | One-time / event-based | Within 90 days of the Rules coming into force (existing staff with 1+ year service) or within 30 days of completing 1 year of service (new employees) |
| Employer's response to a gratuity application | Form VIII | Event-based | Within 15 days of receiving the application |
| Payment of gratuity after notice | Form VIII / XI | Event-based | Within 30 days of the date fixed in the notice, or of receiving the competent authority's direction |
| Employee/nominee application for gratuity | Form VII | Event-based Ordinarily within 30 days of gratuity falling due (60 days in advance for known retirement; 1 year for legal heirs) | Ordinarily within 30 days of gratuity falling due (60 days in advance for known retirement; 1 year for legal heirs) |
| Registration of establishment for gratuity | Form XIII | One-time | At the time of establishment set-up, filed electronically |
| Unified Annual Return | Form XXII | Annual | On or before 1 February every year, for the preceding year |
| Preservation of records | Ongoing | Records must be retained for 10 years from the date of preparation | |
| Payment of building & construction cess | — | Event-based / Annual | Within 30 days of project completion or cess assessment (whichever is earlier); within 30 days after each year if the project runs beyond a year |
| Reporting vacancies to the Career Centre | Form XXVI | Event-based | At least 15 days before the last date fixed for receiving applications |
| Employment Information Return (EIR) | Form XXVII | Annual | Within 30 days of 31 March every year |
| Responding to a compounding notice | Form XXIV | Event-based | Within 15 days of receiving the notice |
| Disposal of a gratuity appeal | — | Event-based | Within 90 days of filing the appeal |
| Disposal of a maternity benefit complaint/appeal | Form XIV / XV | Event-based | Within 90 days of filing |
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 |
|---|---|---|
| Governing rules | Four separate rules: Maternity Benefit Rules 1964, Payment of Gratuity Rules 1972, BOCW Rules 2005, Unorganised Workers SS Rules 2015 | One unified set of Rules covering maternity benefit, gratuity, construction workers' welfare and unorganised workers' social security |
| Parent legislation | Separate central Acts (Maternity Benefit Act 1961, Payment of Gratuity Act 1972, BOCW Act 1996, Unorganised Workers' Social Security Act 2008) | One consolidated central law — the Code on Social Security, 2020 |
| Mode of filing | Largely paper-based, using physical forms and registered post | Electronic filing enabled for nominations, applications, notices and returns, alongside postal/physical modes |
| Gratuity for fixed-term employees | Not clearly addressed in the earlier Gratuity Rules | Explicitly eligible after 1 year of continuous service, with 6 months to 1 year rounded up to a full additional year |
| Establishment registration | Manual registration processes | Registration for gratuity purposes must be done electronically (Form XIII) |
| Dispute timelines | No uniform statutory timelines across the old rules | Fixed disposal timelines introduced, such as 90 days for gratuity appeals and maternity benefit complaints/appeals |
| Funeral expenses | Fixed lump sum under the earlier compensation provisions | ₹15,000 (or the government-notified amount), automatically revised if the Central Government enhances the figure |
| Vacancy reporting | Not a requirement under the Unorganised Workers Rules | Employers must report vacancies to designated Career Centres within set timelines |
| Records retention | Retention periods varied across the four old rules | Uniform 10-year retention period for records under the maternity benefit chapter |
| Welfare boards | Boards constituted separately under BOCW Rules 2005 and Unorganised Workers Rules 2015 | Reconstituted Boards with clearly defined tenure, quorum and meeting rules |
| Settling offences | No structured compounding mechanism in the earlier rules | A defined compounding process — notice, application and certificate — to settle eligible offences without prosecution |
Applicability
Who the Code covers, and who gets special or exempt treatment.
Covered
- Establishments in Bihar covered under the Code on Social Security, 2020 — factories, shops, commercial establishments and building/construction sites
- Employees on regular, contractual and fixed-term employment
- Women employees, for maternity benefit provisions
- Unorganised sector workers registered under the Code
- Building and other construction workers
- Employers responsible for paying gratuity, cess or employee compensation
Exempted / special treatment
- Vacancies specifically excluded from Career Centre reporting under Section 140(1) and (2) of the Code
- Employees with less than 6 months of service (not eligible for gratuity)
- Establishments already governed by specific central welfare funds (ESI Fund, EPF, Pension Fund, EDLI Fund) may follow fund-specific procedures
- Central Government and Central PSU establishments report vacancies to the Central Career Centre or Central digital portal instead of the state Career Centre
Frequently Asked Questions
Answers to what employers ask us most about this rule.
What are the Social Security (Bihar) Rules, 2025?
They are a single set of state rules, notified by the Bihar Labour Resources Department under the Code on Social Security, 2020, that govern gratuity, maternity benefit, construction workers' welfare and unorganised workers' social security in Bihar.
Which older Bihar rules do these Rules replace?
They supersede the Bihar Maternity Benefit Rules 1964, the Bihar Payment of Gratuity Rules 1972, the Bihar Building and Other Construction Workers Rules 2005, and the Bihar Unorganised Workers Social Security Rules 2015.
When do the Social Security (Bihar) Rules, 2025 come into force?
As notified, they take effect from the date of publication in the Official Gazette. Because the notification was also issued for public objections, employers should check the Labour Resources Department for confirmation of the final, in-force date.
Who has to comply with these Rules?
Employers and establishments in Bihar covered under the Code on Social Security, 2020 — including factories, shops, commercial establishments, and building or construction sites — along with their employees and unorganised sector workers.
What is the last date for filing the Unified Annual Return?
The Unified Annual Return (Form XXII) must be uploaded on or before 1 February every year, covering the preceding calendar year.
How can an employee nominate someone to receive gratuity?
The employee submits Form IV to the employer, who verifies the details against establishment records and returns a certified duplicate copy to the employee within 30 days.
What is the time limit to apply for gratuity?
An employee, nominee or legal heir should ordinarily apply within 30 days of gratuity becoming due, though late applications can still be accepted for sufficient cause.
How soon must an employer respond to a gratuity application?
Within 15 days of receiving the application, the employer must issue a notice either confirming the payable amount or explaining why the claim is not admissible.
Sources
Where every fact on this page comes from.
- → The Social Security (Bihar) Rules, 2025 — Notification No. 1/COSS-10-01/2021, Labour Resources Department, Government of Bihar, Bihar Gazette (Extraordinary), 10 December 2025.
- → The Code on Social Security, 2020 (Act No. 36 of 2020), Ministry of Labour & Employment, Government of India.
- → Official Bihar e-Gazette portal
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.