Notification Record & Forms
Notification details and the forms every employer needs, in one place.
Notification No. GR/2023/158/PGA/172021/24659/M3 dated 30 December 2023, Gujarat Government Gazette, Extraordinary
- Issuing authority
- Labour, Skill Development and Employment Department, Government of Gujarat (Sachivalaya, Gandhinagar)
- Notified
- 30th December 2023, vide Notification No. GR/2023/158/PGA/172021/24659/M3
- Objection window
- 45 days from publication of the draft rules (draft notified 16 November 2021; published in the Gujarat Government Gazette, Extraordinary, Part IV-A dated 20 November 2021)
- Legal basis
- Section 154(1) and Section 156(1) of the Code on Social Security, 2020 (36 of 2020), read with Section 24 of the General Clauses Act, 1897
- Supersedes
- Gujarat Maternity Benefit Rules, 1964; Payment of Gratuity (Gujarat) Rules, 1973; Gujarat State Unorganised Workers' Social Security Rules, 2011; Gujarat Workmen's Compensation Rules, 1967
- Status as of
- 3 July 2026 — in force across Gujarat, effective from the commencement of the Code on Social Security, 2020
Gujarat has finally notified its own rules under the Code on Social Security, 2020 — and this single rulebook now governs gratuity, maternity benefit, employees' compensation, unorganised workers' welfare, building and construction workers' cess, and employment-exchange reporting across the state. If you run payroll, HR or compliance for a Gujarat-based establishment, this guide walks you through everything the notification actually says, in plain language, with the exact forms and deadlines you need to track.
In short: Gujarat has folded four separate, decades-old rulebooks into one modern rule-set under the Code on Social Security, 2020. If your establishment operates in Gujarat, these are now the rules that apply — the older ones no longer do.
Forms under the State Rules
Download
Appeal to the Employees' Insurance Court
Download
Appeal/application under Section 49 to the Employees' Insurance Court
Download
Register of appeals maintained by the Court
Download
Nomination (and modification of nomination) for gratuity
Download
Application for payment of gratuity
Download
Employer's notice admitting or rejecting a gratuity claim
Download
Application to the Competent Authority for a direction on gratuity
Download
Summons to a witness
Download
Competent Authority's direction for payment of gratuity
Download
Application for recovery of unpaid gratuity
Download
Appeal against the Inspector-cum-Facilitator's decision (maternity benefit)
Download
Abstract of maternity benefit provisions for display at the workplace / Notice of accident under Section 82
Download
Employer's statement on an accident
Download
Notice book maintained at the workplace
Download
Report of a fatal accident
Download
Memorandum of agreement (settlement of compensation)
Download
Notice fixing date for recording a memorandum of agreement
Download
Notice that a memorandum will not be recorded
Download
Notice of hearing where recording of memorandum is likely to be refused
Download
Register of memoranda of agreement recorded
Download
Application under Section 92 (compensation dispute)
Download
Notice to a person claimed to owe indemnity
Download
Notice to a contractor/principal on an indemnity claim
Download
Register of beneficiaries (Building & Other Construction Workers)
Download
Annual report of the BOCW Welfare Board
Download
Employer's return on commencement of work / cess payment
Download
Register of women employees
Download
Unified annual return
Download
Compounding notice, application and composition certificate (Parts I–IV)
Download
Vacancy Notification Form
Download
Employment Information Return (EIR)
Due Dates
Compliance deadlines, forms and how often each one recurs.
| Compliance | Form | Compliance Frequency | Due Date |
|---|---|---|---|
| File appeal to Employees' Insurance Court | Form I | Event-based | Within 90 days of receiving the Medical Board / Medical Appeal Tribunal order |
| Submit nomination for gratuity (employees already in service) | Form IV | One-time | Within 90 days of commencement of these rules |
| Submit nomination for gratuity (new employees) | Form IV | One-time | Within 30 days of completing one year of service |
| Apply for gratuity | Form V | Event-based | Ordinarily within 30 days of gratuity becoming payable (nominee: 30 days; legal heir: 1 year) |
| Employer's response to gratuity claim | Form VI | Event-based | Within 15 days of receiving the application; payment date fixed no later than the 30th day |
| Apply to Competent Authority for direction on unpaid/disputed gratuity | Form VII | Event-based | Within 180 days of the cause of action arising |
| Competent Authority to dispose of an application | Per case | Within 6 months of receiving the application | |
| Pay Building & Other Construction Workers' cess | Before work starts | In advance / before commencement of work; for private builders, at the time of plan approval | |
| File appeal against cess assessment | Event-based | Fee of 0.5% of the disputed amount, capped at Rs. 25,000, payable with the appeal | |
| Submit BOCW annual report | Form XXX | Annual | After 1 April, not later than 31 October, for the year ending 31 March |
| File return on commencement of work / cess liability | Form XXXI | Event-based | Within 60 days of commencing work or becoming liable to pay cess |
| Report change in information already furnished (BOCW) | Event-based | Within 30 days of the change | |
| File unified annual return | Form XXXIII | Annual | On or before 1 February each year, for the preceding year |
| File return on closure/sale of establishment | Form XXXIII | Event-based | Within 1 month (sale/abandonment) or 4 months (discontinuance) of the event |
| Deposit compounding amount for an offence | Form XXXIV | Event-based | Within 15 days of receiving the compounding notice |
| Issue composition certificate | Form XXXIV | Event-based | Within 10 days of receiving the compounding amount |
| Report vacancies to Career Centre | Form XXXV | Event-based | At least 15 days before the last date for receiving applications |
| Career Centre to issue vacancy reporting number | Event-based | Within 10 working days of the vacancy being reported | |
| File Employment Information Return (EIR) | Form XXXVI | Annual | On or before 31 May each year |
| Preserve maternity-benefit records | Ongoing | Retained for 2 years from the date of preparation | |
| Preserve Chapter V (compensation-related) records | Ongoing | Retained for 2 years from the date of preparation | |
| Fill a vacancy on the Social Security / BOCW Board | Event-based | Within 90 days of the vacancy occurring |
Key Provisions
What changed under the Code, and what it means for payroll.
💡Key Provisions37 tracked
Rule 1 — Short title, extent, commencement01
Called the Code on Social Security (Gujarat) Rules, 2023; applies to the whole state; effective from the commencement of the Code on Social Security, 2020.
Rule 2 — Definitions02
Defines Appellate Authority, Assessing Officer, Board, Chairperson, Code, “Electronically”, Form, Fund, Member, Nomination, Registered Medical Practitioner and Schedule.
Rule 3 — Second appeal to Employees' Insurance Court03
Insured person or Corporation may appeal a Medical Board/Tribunal order within 90 days, in Form I.
Rule 4 — Procedure & fees before the Court04
Appeals filed in triplicate (Form II), entered in a register (Form III); 3-year limitation; fee Rs. 100 for Section 49 appeals, paid via court fee stamps.
Rule 5 — Investment of a minor's gratuity05
Gratuity due to a minor nominee/heir must be placed in a term deposit with SBI or a Nationalised Bank.
Rule 6 — Nomination for gratuity06
Nomination in Form IV, in duplicate; 90 days for existing employees, 30 days on completing one year of service for new joinees; late filing doesn't invalidate the nomination.
Rule 7 — Application, payment, dispute and recovery of gratuity07
Lays down the entire gratuity lifecycle — application (Form V), employer's notice (Form VI), dispute resolution before the Competent Authority (Form VII), summons (Form VIII), direction for payment (Form IX) and recovery (Form X). Fixed-term employees become eligible for gratuity at 15 days' wages per completed year after 5 years' continuous service.
Rule 8 — Competent Authority for gratuity08
Appointed by the Government of Gujarat by notification.
Rule 9 — Appeal under maternity benefit provisions09
An aggrieved woman may appeal an Inspector-cum-Facilitator's decision to the Competent Authority in Form XI.
Rule 10 — Supply of maternity benefit forms10
Employer must supply Central Rules' Forms IX–XII free of cost on request.
Rule 11 — Non-submission in prescribed form11
A woman's entitlement is not lost merely because her notice/appeal wasn't in the prescribed form; authority may ask for correction within 15 days.
Rule 12 — Records retention (maternity)12
Records preserved for 2 years from preparation.
Rule 13 — Display of abstract13
Abstract of maternity benefit provisions displayed in Form XII at the workplace.
Rules 14–15 — Review of half-monthly compensation payments14
Sets out the grounds (change in wages, fraud, error) on which an employer or employee can seek review of compensation, and the Competent Authority's power to withhold payments pending review.
Rules 16–21 — Medical examination of injured employees15
Governs where and when an injured employee must submit to medical examination, restricts examinations to daytime hours, caps frequency, sets a 72-hour rule after suspension of the right to compensation, and requires a female practitioner (or a woman's presence) for examining women.
Rules 22–24 — Notice, statement and report of accidents16
Prescribes the accident notice (Form XII), notice book (Form XV), employer's statement (Form XIV) and the report of a fatal accident (Form XVI).
Rules 25–29 — Memorandum of agreement17
Lays down the forms (XVII–XIX) and procedure for recording (or refusing to record) a settlement between employer and employee, and the register of recorded agreements (Form XXIV).
Rules 30–56 — General procedure before the Competent Authority18
A near-complete civil-procedure code for compensation disputes — filing of applications (Forms XXV–XXVI), framing of issues, examination of witnesses, local inspection, indemnity claims (Forms XXVII–XXVIII), and application of the Code of Civil Procedure, 1908.
Rule 57 — Costs & time-limit19
Competent Authority must dispose of an application within 6 months; certified copies cost Rs. 100 each; indigent applicants may be exempted from fees.
Rule 58 — Register of beneficiaries (BOCW)20
Every employer must maintain an employment register in Form XXIX.
Rule 59 — Composition of the BOCW Welfare Board21
Chaired by the Additional Chief Secretary/Principal Secretary/Secretary (Labour); includes 1 Central Government nominee, 5 State-nominated members, 5 workers' representatives and 5 employers' representatives.
Rules 60–65 — Board administration (BOCW)22
Fixes a 3-year term for nominated members, reconstitution timelines, resignation and vacancy-filling procedure, allowances, and terms of service for the Board's Secretary and staff.
Rule 66 — Payment of cess23
Cess must be paid electronically before work commences; houses under Rs. 50 lakh built for own use are exempt; private builders pay at the plan-approval stage.
Rule 67 — Appeal fee against cess assessment24
Non-refundable fee of 0.5% of the disputed amount/penalty, capped at Rs. 25,000.
Rule 68 — BOCW Board's annual report25
Submitted to the State and Central Governments in Form XXX, after 1 April but not later than 31 October, with audited accounts.
Rules 69–70 — Government directions & Board's schemes26
State Government may issue binding directions to the Board; the Board may implement welfare schemes for construction workers and their families.
Rule 71 — Employer's cess return27
Return in Form XXXI within 60 days of starting work/becoming liable for cess; changes reported within 30 days.
Rules 72–81 — Gujarat State Unorganised Workers' Social Security Board28
Covers advisory committees, members' term (max 3 years, with reserved seats for SC/ST/Minority/Women), resignation, vacancies, allowances, quorum (1/3rd) and meeting frequency (at least once every 4 months).
Rule 82 — Records, registers and annual returns29
Requires a Register of Women Employees (Form XXXII), 2-year record retention, and a unified annual return (Form XXXIII) by 1 February each year, plus a closure return within 1–4 months of ceasing operations.
Rule 83 — Compounding of offences30
Officer issues a compounding notice (Form XXXIV); offender pays within 15 days; certificate issued within 10 days; failing which prosecution follows, with the Court retaining power to compound under Section 320, CrPC.
Rule 84 — Employment information & monitoring31
Requires public and private sector employers to report vacancies to Career Centres (Form XXXV) at least 15 days before the application deadline, maintain employment records, and file an annual Employment Information Return (Form XXXVI) by 31 May.
Rule 85 — Collection of labour statistics32
State Government (through the Labour Commissioner's office) may collect statistical information under the Code.
Rule 86 — Writing off irrecoverable dues33
Sets conditions — establishment closed over 5 years, decree not executable, or shortfall in liquidation — under which dues to the Unorganised Workers' Social Security Board may be written off.
Rule 87 — Gujarat Social Security Fund34
Establishes the Fund and lists its sources — cess, contractor contributions, donations, CSR funds, Government grants, worker contributions and investment income.
Rules 88–89 — Board's power over property & investments35
Board may hold, acquire, sell or invest property and funds with the State Government's prior permission.
Rule 90 — Views on exemption applications36
Central Board/Corporation must give its views on a Section 143 exemption application within 6 months.
Rule 91 — Exempted establishments – trust management37
Where an establishment runs its own PF/Pension trust under Section 143, this rule fixes the Board of Trustees' composition, chairmanship (the employer) and quarterly meeting requirement.
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 | Four separate rule-books — the Gujarat Maternity Benefit Rules, 1964; Payment of Gratuity (Gujarat) Rules, 1973; Gujarat State Unorganised Workers' Social Security Rules, 2011; and Gujarat Workmen's Compensation Rules, 1967 — each with its own forms and procedure. | One consolidated rule-book, the Code on Social Security (Gujarat) Rules, 2023, covering gratuity, maternity benefit, employees' compensation, unorganised workers and BOCW cess under a single Code. |
| Filing mode | Paper-based filing, personal service or registered post as the default mode across all four laws. | Electronic filing “with read receipt” is expressly recognised as equal to personal service or registered post across nominations, notices, applications and returns. |
| Gratuity for fixed-term employees | Continuous service of 5 years was the general yardstick, with limited express recognition of fixed-term contracts. | Rule 7 expressly grants fixed-term employees gratuity at 15 days' wages per completed year (or part exceeding six months) after 5 years of contracted service — codifying protection for gig/contract-style hiring. |
| Welfare boards | The Unorganised Workers' Board and the Building & Other Construction Workers' Board operated under the standalone 2011 rules. | Both boards — the Gujarat State Unorganised Workers' Social Security Board and the Gujarat Building & Other Construction Workers Welfare Board — now function under one integrated rule framework (Chapters VI and VII), with common administrative provisions on term, resignation, vacancies and quorum. |
| Cess payment | Cess collection followed the administrative practice under the 1967-era framework. | Rule 66 mandates electronic payment of cess before work commences, with a specific plan-approval-stage payment point for private builders/developers and a clear exemption for own-use homes under Rs. 50 lakh. |
| Compounding of offences | No single, time-bound compounding mechanism common to all four subject areas. | Rule 83 creates one uniform compounding process (Form XXXIV) with a 15-day payment window and a 10-day certificate-issuance timeline. |
| Employment exchange compliance | Vacancy reporting sat outside these four rule-books, under separate employment exchange legislation. | Chapter X folds vacancy-reporting and the annual Employment Information Return directly into the same Gujarat Social Security Rules that HR teams already track. |
| Records retention | Retention periods were scattered across the four separate instruments. | A standard 2-year retention period now applies to maternity-benefit records (Rule 12) and Chapter V-related establishment records (Rule 82(2)). |
| Annual returns | Each of the four repealed schemes carried its own separate annual return. | A single unified annual return (Form XXXIII), filed online by 1 February each year, now covers Chapter V compliance for the establishment. |
Applicability
Who the Code covers, and who gets special or exempt treatment.
Covered
- Extends to the whole of the State of Gujarat (Rule 1(2)).
- All establishments, employers and employees covered under the Code on Social Security, 2020 operating in Gujarat — spanning EPF/EPS, ESI, gratuity, maternity benefit and employees' compensation.
- Employers and workers in the building and other construction industry, for cess assessment, payment and welfare-scheme benefits (Chapter VI).
- Unorganised workers registered with the Gujarat State Unorganised Workers' Social Security Board (Chapter VII).
- Women employees, for maternity benefit entitlements and the employer's Register of Women Employees (Chapter IV; Rule 82(1)(a)).
- Employees on fixed-term contracts, brought squarely within gratuity eligibility once they complete 5 years of contracted service (Rule 7).
- Public and private sector establishments, for vacancy-reporting and Employment Information Return obligations (Chapter X).
Exempted / special treatment
- N/A — territorial extent is state-wide, with no district-level carve-outs.
- Establishments granted exemption under Section 143 of the Code (running their own approved PF/Pension/Insurance trust) — governed instead by the trustee-management conditions in Rule 91.
- Construction of a house valued below Rs. 50 lakh, built by the owner purely for own use, is exempt from BOCW cess (Rule 66(2)).
- This is a special extension of coverage, not an exemption — fixed-term staff who previously fell outside typical gratuity eligibility windows are now expressly covered.
- The State Government may, by notification, specify which classes of private-sector establishments this applies to (Rule 84(5)(b)).
Frequently Asked Questions
Answers to what employers ask us most about this rule.
What are the Code on Social Security (Gujarat) Rules, 2023?
They are Gujarat's state-level rules under the central Code on Social Security, 2020. Notified on 30 December 2023, they lay down the practical how-to — forms, timelines and procedures — for gratuity, maternity benefit, employees' compensation, unorganised workers' welfare and building & construction workers' cess in Gujarat.
When did these rules come into force?
They take effect from the date the Code on Social Security, 2020 itself commenced in Gujarat, not from the notification date of 30 December 2023. The notification formalises the state-specific procedure for a Code that was already in operation.
Which older Gujarat rules do these replace?
Four rule-books stand superseded: the Gujarat Maternity Benefit Rules, 1964; the Payment of Gratuity (Gujarat) Rules, 1973; the Gujarat State Unorganised Workers' Social Security Rules, 2011; and the Gujarat Workmen's Compensation Rules, 1967.
Do actions already taken under the old rules still stand?
Yes. The notification specifically saves “things done or omitted to be done” before the supersession — so past compliance, orders and payments under the old rules remain valid.
Who has to submit a gratuity nomination, and by when?
Every eligible employee must file Form IV in duplicate with the employer. Employees already in service when the rules commenced get 90 days; employees who complete one year of service afterward get 30 days from the date of completing that year.
Is a nomination invalid if it's filed late?
No. The rules specifically say a late-filed nomination in Form IV must still be accepted by the employer and is not invalid merely for being late.
How long does an employee have to apply for gratuity?
Ordinarily 30 days from the date gratuity becomes payable. A nominee also gets 30 days, while a legal heir gets a full year. Even after that, a genuinely delayed claim can still be entertained if there's sufficient cause.
Are fixed-term employees eligible for gratuity in Gujarat now?
Yes, expressly. Once a fixed-term employee completes five years of contracted service, they are entitled to gratuity at the rate of 15 days' wages for every completed year (or part year beyond six months).
What happens if my employer doesn't respond to my gratuity application?
The employer must issue a notice in Form VI within 15 days of receiving your application. If they don't respond, or if you disagree with the amount offered, you can apply to the Competent Authority in Form VII within 180 days for a formal direction.
How is gratuity actually paid out?
Through a demand draft or direct credit to the bank account of the employee, nominee or legal heir, with the employer also informing the Competent Authority of the payment details.
Sources
Where every fact on this page comes from.
- → Gujarat Government Gazette, Extraordinary — Notification No. GR/2023/158/PGA/172021/24659/M3, dated 30 December 2023, Labour, Skill Development and Employment Department, Sachivalaya, Gandhinagar — "Code on Social Security (Gujarat) Rules, 2023." (official)
- → Draft rules, Notification No. GHR/2021/145/PGA/172021/24659/M3, dated 16 November 2021, published in the Gujarat Government Gazette, Extraordinary, Part IV-A, dated 20 November 2021 (pages 146/1 to 146/48). (official)
- → Code on Social Security, 2020 (Act No. 36 of 2020), Government of India. (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.