Notification Record & Forms
Notification details and the forms every employer needs, in one place.
- Issuing authority
- Ministry of Labour and Employment, Government of India
- Notified
- 8 May 2026, under Notification No. G.S.R. 344(E)
- Objection window
- 45 days from 30 December 2025, when the draft rules were placed before the public. That window closed around 13 February 2026, and the final rules replace the draft
- Legal basis
- Sections 154, 155, 158 and 159 of the Code on Social Security, 2020 (Act No. 36 of 2020), read with Section 24 of the General Clauses Act, 1897
- Supersedes
- Twelve earlier rules, namely the Employee's Compensation Rules, 1924; the Employee's Compensation (Transfer of Money) Rules, 1935; the Employees' State Insurance (Central) Rules, 1950; the Employment Exchanges (Compulsory Notification of Vacancies) Rules, 1960; the Maternity Benefit (Mines and Circus) Rules, 1963; the Payment of Gratuity (Central) Rules, 1972; the Cine Workers Welfare Fund Rules, 1984; the Employee's Compensation (Venue of Proceedings) Rules, 1996; the Tribunal (Procedure) Rules, 1997; the Employees' Provident Funds Appellate Tribunal (Conditions of Service) Rules, 1997; the Building and Other Construction Workers' Welfare Cess Rules, 1998; and the Unorganised Workers' Social Security Rules, 2009
- Current Status
- Final rules published.
The Social Security (Central) Rules, 2026 were notified by the Ministry of Labour and Employment on 8 May 2026, bringing twelve older central rules together under one framework to operationalise the Code on Social Security, 2020. They cover Provident Fund, ESI, gratuity, maternity benefit, employee compensation, cess for building and construction workers, and gig and platform worker registration.
Employers need to understand the forms to file, the due dates to track, and the penalties for non-compliance under the parent Code.
Forms under the State Rules
Due Dates
Compliance deadlines, forms and how often each one recurs.
| Compliance | Form | Compliance Frequency | Due Date |
|---|---|---|---|
| Gratuity claim notice | Form V | Event based | Within 15 days of receiving a gratuity claim in Form IV |
| Gratuity payment | Form V | Event based | Within 30 days of receiving the claim |
| Cess self assessment | Form XVI | Event based | In advance, before or at the start of the work |
| Notice of work commencement | Form XV | Event based | Within 60 days of starting the work |
| Notice of stoppage or reduction | Form XVII | Event based | Within 60 days of the stoppage or reduction |
| Return on work completion | Form XVIII | Event based | Within 60 days of completing the work |
| Appeal against cess order | Form XIX | Event based | Within 90 days of receiving the order |
| Building worker registration | Event based | Within 30 days of the worker becoming eligible | |
| Unified annual return | Form XXIII | Annual | On or before 28 or 29 February each year |
| Vacancy report to Regional Career Centre | Form XXV | Event based | At least 15 days before the last date for applications |
| Vacancy report to Central Career Centre | Form XXV | Event based | At least 40 days before the last date for applications |
| Result of selection | Event based | Within 30 days of the date of selection | |
| Employment Information Return | Form XXVI | Annual | Within 30 days of 31 March, so by 30 April |
| Compounding amount deposit | Form XXIV | Event based | Within 15 days of the compounding notice |
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 |
|---|---|---|
| Regulatory framework | Twelve separate central rules covering Provident Fund appeals, ESI, gratuity, maternity benefit, employee compensation, cess and unorganised workers | One consolidated Social Security (Central) Rules, 2026 under the Code on Social Security, 2020 |
| Vacancy reporting | Manual notification to local Employment Exchanges under the 1960 Rules | Digital reporting to Career Centres, Central or Regional, within 15 or 40 days, with a unique vacancy reporting number |
| Annual compliance return | Separate annual returns filed under each individual Act | One unified annual return in Form XXIII, covering four Labour Codes, due by 28 or 29 February |
| Building worker registration | Manual, state specific registration under the 1998 Cess Rules | Digital registration linked with Aadhaar and a Universal Account Number, within 30 days of eligibility |
| Gig and platform workers | No dedicated central rules or registration mechanism existed | Mandatory portal registration, with aggregators assessing and paying contribution through Form XX and Form XXI |
| Gratuity claim process | Governed separately by the Payment of Gratuity (Central) Rules, 1972 | Standardised under Rule 33, with a 15 day response window and a 30 day payment deadline |
| Interest on delayed compensation | Rate fixed under the Employee's Compensation Rules, 1924 | Simple interest at 12 percent per year under Rule 57, unless the Central Government notifies another rate |
| Compounding of offences | No common compounding procedure across the twelve earlier rules | A defined electronic process under Rule 54, using Form XXIV, with a 15 day payment window |
Applicability
Who the Code covers, and who gets special or exempt treatment.
Covered
- Establishments and employers covered under Chapters III to VIII of the Code on Social Security, 2020, that is Provident Fund, ESI, gratuity, maternity benefit, employee compensation, and cess for building and other construction workers, to the extent notified for each Chapter
- Employers required to maintain registers and file the unified annual return in Form XXIII, being establishments to which Chapter V, Gratuity, and Chapter VI, Maternity Benefit, apply
- Private sector establishments with 20 or more employees, for reporting vacancies to Career Centres under Chapter XIII
- Every employer undertaking a building or other construction work, for payment of cess under Chapter VIII
- Every aggregator engaging gig workers or platform workers, for registration and contribution under Chapter IX
Exempted / special treatment
- Establishments and classes of establishments specifically exempted by notification under Section 143 of the Code
- Establishments below the employee count or other threshold fixed for the relevant Chapter in the First Schedule to the Code
- Public sector establishments follow a separate record keeping duty under Rule 56(5)(a), rather than the private sector vacancy reporting timeline
- Building or construction work connected to a factory or a mine, or personal residential work employing fewer than 10 workers with a cost of 50 lakh rupees or less
- Unorganised, gig or platform workers who have not completed 16 years of age
Frequently Asked Questions
Answers to what employers ask us most about this rule.
What are the Social Security Central Rules 2026?
They are the rules the Ministry of Labour and Employment notified on 8 May 2026 to put the Code on Social Security, 2020 into practice. They fold twelve older rules into one rulebook covering Provident Fund, ESI, gratuity, maternity benefit, employee compensation, building worker cess, and social security for unorganised, gig and platform workers.
When did these rules come into force?
They came into force on 8 May 2026, the date of publication in the Official Gazette under Notification No. G.S.R. 344(E).
Which older rules do these rules replace?
They replace twelve rules, including the Employees State Insurance Central Rules 1950, the Payment of Gratuity Central Rules 1972, the Employment Exchanges Compulsory Notification of Vacancies Rules 1960, the Building and Other Construction Workers Welfare Cess Rules 1998, and the Unorganised Workers Social Security Rules 2009, among others.
Who must comply with these rules?
Employers and establishments covered under Chapters III to VIII of the Code on Social Security, 2020 must comply, based on the coverage threshold that applies to each Chapter, along with employers of building workers and aggregators engaging gig or platform workers.
What is the deadline for filing the annual return?
Employers covered by the gratuity and maternity benefit chapters must upload the unified annual return in Form XXIII on or before 28 or 29 February each year, for the year that has just closed.
Do these rules cover gig and platform workers?
Yes. Every gig and platform worker must register on a designated portal, and every aggregator must assess and pay contribution using Form XX and Form XXI.
What happens if an employer delays paying gratuity?
The employer must issue a notice in Form V within 15 days of receiving a claim, and pay the amount within 30 days. Failing to pay gratuity can lead to imprisonment up to 1 year or a fine up to 50,000 rupees, or both.
How is the cess for building and construction work assessed?
An employer self assesses the cess before or at the start of the work, using Form XVI, and pays it in advance based on rates set by the state Public Works Department or a similar authority.
Can an employer appeal against a cess assessment order?
Yes. An employer aggrieved by an assessment or penalty order can file an appeal in Form XIX within 90 days of receiving the order.
What is the penalty for not paying ESI or Provident Fund contribution that was deducted from wages?
An employer who deducts an employee's contribution but fails to deposit it can face imprisonment from 1 to 3 years and a fine up to 1 lakh rupees, under Section 133 of the Code.
Is the objection window for these rules still open?
No. The draft rules were published on 30 December 2025 with a 45 day objection window, which closed in February 2026. The Central Government has since notified the final rules.
Where can an employer find the official text of these rules?
The official text sits in the Gazette of India, Extraordinary, Part II, Section 3, Sub section (i), under Notification No. G.S.R. 344(E), dated 8 May 2026, issued by the Ministry of Labour and Employment.
Sources
Where every fact on this page comes from.
- → Ministry of Labour and Employment, Notification No. G.S.R. 344(E), dated 8 May 2026, Gazette of India, Extraordinary, Part II, Section 3, Sub section (i) (official Gazette text) (official)
- → The Code on Social Security, 2020 (Act No. 36 of 2020), Government of India, available at https://upload.indiacode.nic.in/view-casepdf?type=act&id=AC_CEN_6_0_00036_202036_1623221080799 (official)
- → PRS Legislative Research, summary of the Code on Social Security, 2020, including its offences and penalties framework, available at https://prsindia.org/billtrack/the-code-on-social-security-2020 (official)
- → StaffNews, full text of Notification No. G.S.R. 344(E) dated 8 May 2026, available at https://www.staffnews.in/2026/05/the-social-security-central-rules-2026.html (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.