Notification Record & Forms
Notification details and the forms every employer needs, in one place.
- Issuing authority
- Department of Labour, Government of Goa
- Notified
- Draft pre-published on 2 May 2026 vide Notification No. 24/26/2026-LAB/211 dated 30 April 2026 (Official Gazette, Series I No. 5, Supplement No. 2)
- Objection window
- 45 days from the date of publication — closed on or around 16 June 2026
- Legal basis
- Sections 154, 156 and 158 of the Code on Social Security, 2020 (Central Act No. 36 of 2020)
- Supersedes
- Draft Goa Social Security Rules, 2021 (Notification No. 24/20/2021/Lab./564 dated 16 November 2021, Gazette Series I No. 35)
- Status as of
- 20 July 2026 — still a draft; no final notification bringing these Rules into force has been located in the public domain. They will take effect from the date of final publication in the Official Gazette.
Goa's Labour Department has framed these state-level rules under the Code on Social Security, 2020, to lay down the working procedure for gratuity, maternity benefit, employee's compensation, the Employees Insurance Court, and building worker welfare and cess in Goa. This guide breaks down the forms, deadlines and provisions employers need to track.
Forms under the State Rules
Due Dates
Compliance deadlines, forms and how often each one recurs.
| Compliance | Form | Compliance Frequency | Due Date |
|---|---|---|---|
| Send objections/suggestions on the draft Rules | — | One-time | Within 45 days of publication (by ~16 June 2026) |
| File gratuity nomination — existing staff | Form XI | One-time | Within 90 days of the Rules coming into force |
| File gratuity nomination — new staff | Form XI | Event-based | Within 30 days of completing 1 year of service |
| Issue notice on a gratuity claim | Form XIII | Event-based | Within 15 days of receiving the application |
| Pay admitted gratuity | Form XIII | Event-based | Not later than the 30th day after the application is received |
| Comply with Competent Authority's direction | Form XVI | Event-based | Within 30 days of receiving the notice |
| First cess intimation for a new project | Form XXXV | Event-based | Within 60 days of starting work or paying cess |
| Report change in project details | Form XXXV | Event-based | Within 30 days of the change |
| Pay cess for projects beyond a year | Form XXXVI | Annual | Within 30 days of completing each year |
| File notice of stoppage/reduction of work | Form XXXVII | Event-based | Within 60 days of the stoppage or reduction |
| File return on completion of work | Form XXXVIII | Event-based | Within 60 days of completion |
| Report vacancies — Regional Career Centre | Form XXXXI | Event-based | At least 15 days before the last date for applications |
| Report vacancies — Central Career Centre | Form XXXXI | Event-based | At least 40 days before the last date for applications |
| Upload the Unified Annual Return | Form XXXX | Annual | On or before 1 February every year |
| Pay compounding amount after notice | Form XXXXIII | Event-based | Within 15 days of the notice |
| Pay maternity wages after certificate is produced | Form XVIII | Event-based | Within 48 hours of production of the certificate |
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 procedure | Goa, Daman and Diu Payment of Gratuity Rules, 1973 | Chapter IV (Rules 65–71) of the Goa Social Security Rules, 2026 |
| ESI Court procedure | Goa, Daman and Diu Employees' State Insurance Court Rules, 1976 | Chapter III (Rules 31–64) |
| Maternity benefit | Goa Daman and Diu Maternity Benefit Rules, 1967 | Chapter V (Rules 72–76) |
| Employee's compensation | Goa Daman and Diu Workmen's Compensation Rules, 1965 | Chapter VI (Rules 77–90) |
| Legal foundation | Four separate rules under four separate central Acts | One set of state rules under a single central law, the Code on Social Security, 2020 |
| Mode of compliance | Filing was largely paper-based | Electronic filing is allowed alongside physical filing across nearly every form |
| Construction-sector welfare | No dedicated cess or building-worker welfare framework in Goa's rules | New, detailed framework for cess assessment, worker registration and welfare (Rules 86–90) |
| Gratuity eligibility for fixed-term staff | Not specifically addressed | Eligible after just 1 year of service (Rule 67, proviso) |
Applicability
Who the Code covers, and who gets special or exempt treatment.
Covered
- Employees and workers — regular, fixed-term and unorganised/building workers — in establishments to which the Code on Social Security, 2020 applies in Goa.
- Fixed-term employees become eligible for gratuity after completing just one year of continuous service.
- Women employees of covered establishments are entitled to maternity benefit, medical bonus and crèche facility or allowance.
- Building workers aged 18 to 60 with at least 90 days of construction work in the preceding 12 months qualify for registration and welfare benefits.
- All public sector establishments must report vacancies to the concerned Career Centre.
- Employers and contractors undertaking building or other construction work in Goa must self-assess and pay cess.
Exempted / special treatment
- Vacancies excluded under Section 140(1) and (2) of the Code ('excluded vacancies') are kept outside the Employment Exchange reporting requirement (Chapter VIII).
- Reimbursement of medical expenses, stock option benefits, crèche allowance, telephone/internet reimbursement and the value of meal vouchers are excluded while computing 'wages' for gratuity (Rule 68, Explanation).
- Employers who already provide free pre-natal, confinement and post-natal care are exempted from paying the separate medical bonus.
- Workers below 18, above 60, or with fewer than 90 qualifying days in the preceding year are not eligible for registration under Rule 87.
- Private sector establishments with fewer than 20 employees fall outside the reporting requirement, unless separately notified by the Government.
- For Government or Public Sector Undertaking works, cess is deducted at source from the payment bill instead of being self-assessed and paid by the employer.
Frequently Asked Questions
Answers to what employers ask us most about this rule.
What is the Goa Social Security Rules, 2026?
It is a set of draft state-level rules framed by the Labour Department, Government of Goa, under the central Code on Social Security, 2020. It covers gratuity, maternity benefit, employee's compensation, Employees Insurance Court procedure, and building and construction worker welfare in Goa.
Are these Rules already in force?
No. As published, they are draft rules open for public objections and suggestions. They will come into force only from the date they are finally published in the Official Gazette.
Who issued the draft Rules, and when?
The Department of Labour, Government of Goa, issued them vide Notification No. 24/26/2026-LAB/211 dated 30 April 2026, published in the Official Gazette Series I No. 5, Supplement No. 2, on 2 May 2026.
What was the deadline for sending objections?
Objections and suggestions had to be sent to the Secretary (Labour), Secretariat, Porvorim, within 45 days of publication, that is, by around 16 June 2026, and could also be emailed to dir-gpps.goa@nic.in.
Which older Goa rules will these Rules replace?
The Goa, Daman and Diu Payment of Gratuity Rules, 1973; the Goa, Daman and Diu Employees' State Insurance Court Rules, 1976; the Goa Daman and Diu Maternity Benefit Rules, 1967; and the Goa Daman and Diu Workmen's Compensation Rules, 1965.
How quickly must an employer respond to a gratuity claim?
The employer must issue a notice under Form XIII within 15 days of receiving the application, and pay any admitted amount by no later than the 30th day after receipt.
What can an employee do if an employer delays or refuses to pay gratuity?
The employee, nominee or legal heir can apply to the Competent Authority in Form XIV, ordinarily within 180 days of the cause for the application arising.
What is the maternity medical bonus, and when is it paid?
It is Rs. 3,500, payable together with the second instalment of maternity benefit, unless the employer has already arranged free pre-natal and post-natal care.
How much is the crèche allowance if no crèche is provided?
Not less than Rs. 500 per child per month, generally payable for up to two children.
Who must register as a building worker under these Rules?
Anyone aged between 18 and 60 who has done at least 90 days of building or construction work in the preceding 12 months, registered through the designated portal with Aadhaar seeding.
Sources
Where every fact on this page comes from.
- → Government of Goa, Department of Labour — Official Gazette, Series I No. 5, Supplement No. 2, dated 2 May 2026, Notification No. 24/26/2026-LAB/211 dated 30 April 2026 (published at goaprintingpress.gov.in).
- → The Code on Social Security, 2020 (Central Act No. 36 of 2020), Sections 154, 156 and 158.
- → Earlier draft: Notification No. 24/20/2021/Lab./564 dated 16 November 2021, Goa Official Gazette Series I No. 35 (superseded by this 2026 draft).
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.