Notification Record & Forms
Notification details and the forms every employer needs, in one place.
- Issuing authority
- Labour Department, Government of NCT of Delhi
- Notified
- Published as a draft in the Delhi Gazette, Extraordinary, Part IV, No. 213 on 28 July 2025
- Objection window
- Public objections and suggestions invited; window details in the Gazette notification
- Legal basis
- Code on Social Security, 2020 (Act No. 36 of 2020), in force nationwide from 21 November 2025
- Supersedes
- Will work alongside the Code on Social Security 2020, which brings together 9 earlier laws including the Payment of Gratuity Act 1972, Employees Compensation Act 1923, Maternity Benefit Act 1961, Employees State Insurance Act 1948, Employees Provident Funds Act 1952 and the Unorganised Workers Social Security Act 2008
- Status as of
- July 2026, still a draft, not yet finalised or notified in final form
The Code on Social Security, 2020 came into force across India from 21 November 2025, but a central code only becomes fully workable once matching rules are written for each state. Delhi has released its own draft, the Delhi Code on Social Security Rules, 2025, covering gratuity, maternity benefit, compensation for workplace accidents, records and returns, and welfare for unorganised workers such as domestic help, street vendors and gig workers. This guide walks through the forms to keep ready, the dates to mark on the calendar, and what can go wrong if they are missed.
Forms under the State Rules
Due Dates
Compliance deadlines, forms and how often each one recurs.
| Compliance | Form | Compliance Frequency | Due Date |
|---|---|---|---|
| Responding to a gratuity claim | Form IV, Form V | Event based | Within 15 days of receiving the employee's application in Form IV, with payment due by the 30th day after that application |
| Unified annual return | Form XVI | Annual | On or before 1 February every year, covering the year before |
| Return after closing or selling the business | Not applicable | Event based | Within 1 month of the sale or closure, or 4 months of discontinuing work |
| Employment Information Return | Form XX | Annual | Within 30 days of 31 March, so around 30 April every year |
| Reporting a vacancy to the Career Centre | Form XVIII | Event based | Before the vacancy is filled. The Career Centre must reply with a reference number within 3 working days |
| Paying a compounding amount after an offence notice | Form XVII, Part III | Event based | Within 15 days of the notice. The compounding certificate follows within 10 days of payment |
| Keeping records and registers | Not applicable | Ongoing | Preserved for at least 2 years from the date they are prepared |
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 | Payment of Gratuity Act, 1972, generally required 5 years of continuous service, with fixed term employees largely left out | Fixed term employees become eligible after 1 year, paid at 15 days wages per completed year of service |
| Workplace accident compensation | Employees Compensation Act, 1923, maximum fine of 5,000 rupees, no separate funeral expense duty of this kind | Maximum fine raised to 50,000 rupees, plus a separate 15,000 rupee funeral payment written into the Delhi Rules |
| Maternity benefit | Maternity Benefit Act, 1961, administered through separate state registers and inspections | Folded into the Code, with a single register of women employees under the Delhi Rules |
| Employment exchanges | Employment Exchanges Act, 1959, notification duty limited to select establishments, fine between 500 and 1,000 rupees for default | Wider Career Centre system with a unique vacancy reference number, fine raised up to 50,000 rupees |
| Unorganised worker welfare | Unorganised Workers Social Security Act, 2008, mostly an advisory board with no dedicated Delhi level fund | Delhi Unorganised Workers Social Security Board with its own Delhi Social Security Fund and a fixed 3 year term |
| Returns and registers | Separate registers and returns required under each of the earlier laws | One unified annual return, Form XVI, filed online by 1 February |
| Employees Insurance Court | Set up under the Employees State Insurance Act, 1948, for state specific disputes | Continued under Chapter III of the Code, with Delhi specific procedure now written into these Rules |
Applicability
Who the Code covers, and who gets special or exempt treatment.
Covered
- Territorial extent: the whole of the National Capital Territory of Delhi
- Unorganised sector workers and employers: domestic workers, street vendors, home based workers, gig and platform workers and similar unorganised workers, along with those who employ them
- Employers liable for gratuity: any establishment covered under Chapter V of the Code on Social Security, including those employing fixed term staff
- Establishments employing women: must maintain the register of women employees under the maternity benefit chapter
- Employers where a workplace accident occurs: covered under the employee compensation chapter, including funeral expense and notice book duties
- Public sector employers: must report every vacancy to the Career Centre, regardless of the size of the establishment
- Disputes under the Code: heard by the Employees Insurance Court set up under Chapter III
Exempted / special treatment
- Private sector employers: vacancy reporting applies once an establishment has 50 or more employees, or as separately notified by the government
Frequently Asked Questions
Answers to what employers ask us most about this rule.
Is the Delhi Code on Social Security Rules 2025 in force right now?
No, it is still a draft. Delhi published it for public feedback on 28 July 2025 and has not yet issued a final notification. Until that happens, the earlier laws covering these areas continue to apply in Delhi.
Who can send objections or suggestions on the draft?
Anyone can. Objections and suggestions go to the Joint Labour Commissioner, Headquarters, Room No. 202, 5, Sham Nath Marg, Delhi 110054, or by email, in the format the notification specifies.
What is the Delhi Unorganised Workers Social Security Board?
It is a state level board with worker representatives, employer representatives, elected members and government officials, formed for a 3 year term to run and fund welfare schemes for unorganised workers in Delhi.
Do fixed term employees get gratuity in Delhi under these rules?
Yes. A fixed term employee becomes eligible for gratuity after completing 1 year under contract, paid at the rate of 15 days wages for every completed year of service.
How soon must an employer respond to a gratuity application?
Within 15 days of receiving the employee's application in Form IV, the employer must issue Form V, either accepting the claim and fixing a payment date within 30 days of the application, or explaining in writing why the claim is not accepted.
What is the last date for the annual return under the Delhi Rules?
The unified annual return, Form XVI, is due on or before 1 February every year, covering the year before.
Does an employer have to report every job vacancy to a Career Centre?
Public sector employers must report every vacancy before filling it. Private sector employers with 50 or more employees, or any number the government later notifies, carry the same duty from the date the government specifies.
What happens if an employer skips vacancy reporting?
It is treated as an offence under the employment information provisions and can attract a fine of up to 50,000 rupees, though many first offences can be settled through compounding instead of a full court case.
What is Form X used for?
It is the notice book that every employer covered by the employee compensation provisions must maintain, to record workplace accidents as they happen.
How much is payable towards funeral expenses if an employee dies from a workplace injury?
The employer pays 15,000 rupees towards funeral expenses, on top of the compensation deposited with the Competent Authority. This amount rises automatically if the central government raises the corresponding limit under the Code.
Can an employer settle an offence without going to court?
Yes, for offences that qualify for compounding. The employer pays the compounding amount within 15 days of the notice, and the Compounding Officer issues a certificate within 10 days of receiving that payment.
Which older laws will this eventually replace for Delhi?
Once finalised, it will work alongside the Code on Social Security, 2020, which brings together 9 earlier laws, including the Payment of Gratuity Act 1972, Employees Compensation Act 1923, Maternity Benefit Act 1961, Employees State Insurance Act 1948, Employees Provident Funds Act 1952 and the Unorganised Workers Social Security Act 2008.
Where can employers check for the final notification?
The Labour Department, Government of NCT of Delhi, publishes gazette notifications on its official website, and that remains the most reliable place to confirm whether the draft has become final.
Sources
Where every fact on this page comes from.
- → Delhi Code on Social Security Rules, 2025 (Draft), Delhi Gazette, Extraordinary, Part IV, No. 213, dated 28 July 2025, Labour Department, Government of NCT of Delhi (official)
- → Code on Social Security, 2020 (Act No. 36 of 2020), Government of India (official)
- → Labour Department, Government of NCT of Delhi, official website (official)
- → Ministry of Labour and Employment, Government of India, notifications and press releases on the four labour codes (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.