Notification Record & Forms
Notification details and the forms every employer needs, in one place.
- Issuing authority
- Government of Chhattisgarh, Labour Department — issued by order and in the name of the Governor of Chhattisgarh (signed by Vipul Kumar Gupta, Deputy Secretary).
- Notified
- Notice dated 10 April 2026; published in the Chhattisgarh Gazette on 13 April 2026 (Notification No. RULE-801/51/2026-LABOUR).
- Objection window
- 45 days from the date the Gazette copies were made available to the public — approximately 13 April to late May 2026.
- Legal basis
- Sections 154, 156 and 158 of the Code on Social Security, 2020 (No. 36 of 2020), read with Central Notification S.O. 5319(E) dated 21 November 2025.
- Supersedes
- 9 earlier Chhattisgarh rules: Workmen's Compensation Rules 1962; Workmen's Compensation (Occupational Diseases) Rules 1963; Maternity Benefit Rules 1965; Payment of Gratuity Rules 1973; BOCW Rules 2008; Unorganised Workers Social Security Rules 2010; Employees' Insurance Court Rules 1963; ESI (Medical Benefit Services System) Rules 1959; ESI Hospital Supplies Rules 1981.
- Status as of
- 20 July 2026 — draft stage; the objection period has closed but final publication has not been confirmed.
India's four new labour codes became effective at the central level on 21 November 2025 (Notification S.O. 5319(E)). Because social security is a concurrent subject, each state now has to write its own rules to operationalise the Code on Social Security, 2020 for establishments where the state government — not the Centre — is the "appropriate government." Chhattisgarh's draft rules do this by merging nine separate older rules into a single framework: the Chhattisgarh Workmen's Compensation Rules 1962, the Workmen's Compensation (Occupational Diseases) Rules 1963, the Maternity Benefit Rules 1965, the Payment of Gratuity Rules 1973, the Building and Other Construction Workers Rules 2008, the Unorganised Workers Social Security Rules 2010, the Employees' Insurance Court Rules 1963, the ESI (Medical Benefit Services System) Rules 1959, and the ESI Hospital Supplies Rules 1981. For HR and compliance teams, the practical effect is fewer rulebooks to track, but a fresh set of forms, registers and deadlines to learn.
Forms under the State Rules
Due Dates
Compliance deadlines, forms and how often each one recurs.
| Compliance | Form | Compliance Frequency | Due Date |
|---|---|---|---|
| Admit or reject a gratuity claim | Form-XIII | Event-based | Within 15 days of receiving the application |
| Pay an admitted gratuity claim | Event-based | By the 30th day after receiving the application | |
| Deposit funeral expenses on a fatal injury | Event-based | Along with compensation under Section 76(1); minimum ₹15,000 | |
| Pay assessed BOCW cess | Per assessment order | As specified in the order, or within 30 days of its issue | |
| Submit an accident statement to the Competent Authority | Form-XXII | Event-based | Within 30 days of receiving the Authority's notice |
| Deposit a compounding amount | Form-XXXVII (Part III) | Event-based | Within 15 days of receiving the compounding notice |
| Issue a wage slip | Form-V (Wages Rules) | Every wage payment | Before 24 hours of paying wages |
| File the Annual Return | Form-XI (OSH Rules) | Annual | On or before 1 February each year, for the preceding year |
| File a closure/sale return | Form-XI (OSH Rules) | Event-based | Within 1 month of sale/abandonment, or 4 months of discontinuance |
| Preserve records and registers | Ongoing | Retained for 5 years from 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 |
|---|---|---|
| Governing framework | 9 separate Chhattisgarh rules made under 6 different central Acts (Workmen's Compensation Act 1923, Maternity Benefit Act 1961, Payment of Gratuity Act 1972, ESI Act 1948, BOCW Act 1996, Unorganised Workers' Social Security Act 2008) | One consolidated set of rules under the single Code on Social Security, 2020 |
| Gratuity for fixed-term employees | Not provided for under the Payment of Gratuity Rules, 1973 | Explicitly eligible after 1 year of contract service; over 6 months' extra service rounds up to a full year |
| Filing nominations & claims | Physical, paper-based filing only | Personal service, registered post, or electronic filing all permitted |
| Records & registers | Maintained separately under each welfare law | Harmonised with the Code on Wages (Chhattisgarh) Rules, 2026 registers |
| Annual reporting | Separate manual returns filed under different Acts | A single online Annual Return via the Labour Department portal, due 1 February |
| Settling minor offences | No common compounding mechanism across these welfare laws | One electronic compounding process (Form-XXXVII) with a 15-day payment window |
| Wage slips | Not mandated under the earlier welfare rules | Mandatory, to be issued before 24 hours of paying wages |
Applicability
Who the Code covers, and who gets special or exempt treatment.
Covered
- All Chhattisgarh establishments and employers under Chapters IV (Gratuity), V (Maternity Benefit), VI (Employee's Compensation) and VII (BOCW cess & welfare) of the Code, where the State is the appropriate government
- Women employees, for the register of women employees and maternity benefit provisions
- Building & other construction workers, and unorganised workers registered with the respective State Boards
- Employers whose establishments fall under Chapter V or VI, for annual-return purposes
Exempted / special treatment
- Establishments/employees where the Central Government is the appropriate government (e.g. banking, insurance, telecom, mines, railways, major ports, central PSUs) — these follow the Central Social Security Rules, 2026 instead
- Establishments exempted under Section 143 of the Code, subject to the conditions in Rule 32
- Fixed-term employees with under 1 year of service (gratuity not yet due, aside from the over-6-months rounding rule)
- The funeral-expense deposit under Rule 14 applies only where the injury actually results in death
Frequently Asked Questions
Answers to what employers ask us most about this rule.
What is the Code on Social Security (Chhattisgarh) Rules, 2026?
It's a single set of state rules that Chhattisgarh has drafted to implement the central Code on Social Security, 2020 within the state. It replaces nine older rules covering gratuity, maternity benefit, workmen's compensation, construction workers, and unorganised workers.
Have these rules actually come into force?
Not yet, based on what's publicly available. They were published as a draft on 13 April 2026 for a 45-day objection period. The rules themselves say they take effect only from their final publication in the Gazette, and no such final notification has been confirmed as of 20 July 2026.
Which older rules will this replace?
Nine rules in total: the Workmen's Compensation Rules 1962, the Workmen's Compensation (Occupational Diseases) Rules 1963, the Maternity Benefit Rules 1965, the Payment of Gratuity Rules 1973, the BOCW Rules 2008, the Unorganised Workers Social Security Rules 2010, the Employees' Insurance Court Rules 1963, the ESI (Medical Benefit Services System) Rules 1959, and the ESI Hospital Supplies Rules 1981.
Who has to comply with these rules?
Employers and establishments in Chhattisgarh that fall under Chapters IV to VII of the Code on Social Security — covering gratuity, maternity benefit, employee's compensation, and BOCW cess/welfare — wherever the state government is the appropriate government.
How quickly must an employer respond to a gratuity claim?
Within 15 days of receiving the application, the employer must issue a notice (Form-XIII) either admitting the claim and fixing a payment date, or explaining why it's rejected. If admitted, payment is due no later than the 30th day after the application was received.
Are employees on fixed-term contracts eligible for gratuity?
Yes. Under the draft rules, a fixed-term employee becomes eligible for gratuity after completing one year of service under the contract, and any additional service beyond six months (but less than a year) is rounded up to a full year.
What records does every employer need to maintain?
At minimum: a notice book of accidents (Form-XX), a register of women employees (Form-XXXVI) if women are employed, and the employee/wage/attendance registers shared with the Code on Wages (Chhattisgarh) Rules, 2026. All records must be kept for five years.
When is the Annual Return due?
On or before 1 February each year, covering the preceding year, uploaded to the Chhattisgarh Labour Department's online portal.
What happens if a workplace injury results in an employee's death?
In addition to the usual compensation, the employer must deposit at least ₹15,000 with the Competent Authority towards funeral expenses, for the benefit of the deceased's dependents.
Sources
Where every fact on this page comes from.
- → Chhattisgarh Gazette Notification No. RULE-801/51/2026-LABOUR, dated 10 April 2026 — Draft Code on Social Security (Chhattisgarh) Rules, 2026, Chhattisgarh Labour Department.
- → The Code on Social Security, 2020 (No. 36 of 2020), Ministry of Labour & Employment, Government of India.
- → Central Government Notification S.O. 5319(E), dated 21 November 2025, bringing the Code on Social Security, 2020 into force.
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.