Notification Record & Forms
Notification details and the forms every employer needs, in one place.
- Issuing authority
- Labour and Employment Department, Government of Jammu and Kashmir, Civil Secretariat, Srinagar
- Notified
- Pre published at Srinagar in June 2026, currently in draft form
- Objection window
- 45 days from the date the Official Gazette carrying the draft is made available to the public
- Legal basis
- Sections 154 and 156 of the Code on Social Security, 2020, read with section 24 of the General Clauses Act, 1897
- Supersedes
- Jammu and Kashmir Workmen's Compensation Rules 1972, Payment of Gratuity Rules 1973, Maternity Benefit Rules 1974, Building and Other Construction Workers Rules 2006, and Unorganised Workers Social Security Rules 2010
- Current Status
- Draft, under statutory consultation, not yet finally notified
The Union Territory of Jammu and Kashmir has moved to frame its own set of rules under the Code on Social Security, 2020, bringing provident fund, employee state insurance, gratuity, maternity benefit, employee compensation, building worker welfare and unorganised worker schemes under one rulebook for the first time. The draft Rules replace five separate laws that have governed these areas in Jammu and Kashmir for decades, some dating back to the 1970s. This guide walks through what employers need to file, when, and what changes from the old regime.
Forms under the State Rules
Due Dates
Compliance deadlines, forms and how often each one recurs.
| Compliance | Form | Compliance Frequency | Due Date |
|---|---|---|---|
| Gratuity nomination, existing employees | Form XIII (Rule 44) | One time | Within 90 days of the Rules coming into force |
| Gratuity nomination, on completing 1 year of service | Form XIII (Rule 44) | One time per employee | Within 30 days of completing 1 year |
| Employer verification and return of nomination | Form XIII (Rule 44(2)) | Event based | Within 30 days of receiving the nomination |
| Employee or nominee application for gratuity | Form XIV (Rule 45) | Event based | Within 30 days of gratuity becoming payable |
| Legal heir application for gratuity | Form XIV (Rule 45) | Event based | Within 1 year of gratuity becoming payable |
| Employer notice accepting or rejecting a gratuity claim | Form XV (Rule 45(2)) | Event based | Within 15 days of receiving the application |
| Payment of gratuity, once accepted | Form XV (Rule 45(2)) | Event based | Within 30 days of receiving the application |
| Statement on a fatal accident, once called for | Form XXVI (Rule 53) | Event based | Within 30 days of notice from the Competent Authority |
| Records preservation | Not applicable (Rule 64(2)) | Ongoing | 2 years from the date of preparation |
| Unified Annual Return | Form XXXVI (Rule 64(3)) | Annual | On or before 1 February every year |
| Return on sale or abandonment of establishment | Form XXXVI (Rule 64(3)(b)) | Event based | Within 1 month of sale or abandonment |
| Return on discontinuance of establishment | Form XXXVI (Rule 64(3)(b)) | Event based | Within 4 months of discontinuance |
| Payment of compounding amount, after notice | Form XXXVII (Rule 65(2)) | Event based | Within 15 days of the compounding notice |
| Reporting a vacancy to the Regional Career Centre | Form XXXVIII (Rule 66(5)(a)) | Event based | At least 15 days before the last date for applications |
| Reporting a vacancy to the Central Career Centre | Form XXXVIII (Rule 66(5)(b)) | Event based | At least 40 days before the last date for applications |
| Employment Information Return | Form XXXIX (Rule 66(7)) | Annual | Within 30 days of the due date of 31 March |
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 |
|---|---|---|
| Employee compensation | Jammu and Kashmir Workmen's Compensation Rules 1972, adjudicated through a Commissioner appointed under the 1923 Act | Chapter VII of the Code plus these Rules, adjudicated through a Competent Authority and, where insured, the Employees Insurance Court |
| Gratuity for fixed term employees | Gratuity generally tied to 5 years of continuous service | Fixed term employees become eligible after completing 1 year under their contract, paid at 15 days wages per completed year |
| Maternity benefit | Jammu and Kashmir Maternity Benefit Rules 1974 | Chapter VI of the Code, with added recognition of commissioning and adoptive mothers and a Register of Women Employees in Form XXXV |
| Building and construction workers | Jammu and Kashmir Building and Other Construction Workers Rules 2006 | Chapter VIII of the Code, cess retained at 1 percent of project cost with the Board empowered to revise it up to 2 percent |
| Unorganised, gig and platform workers | Jammu and Kashmir Unorganised Workers Social Security Rules 2010, covered only unorganised sector workers | Chapter IX of the Code, expressly extended to gig workers and platform workers, funded partly by an aggregator contribution of 1 to 2 percent of annual turnover |
| Registration | Separate registration required under each of the 5 superseded laws | Single electronic registration of the establishment under section 3 of the Code, valid across all applicable chapters |
| Forms | Forms scattered across 5 different rule books with inconsistent formats | Consolidated schedule of 39 forms under one set of Rules, Form I through Form XXXIX |
Applicability
Who the Code covers, and who gets special or exempt treatment.
Covered
- Provident Fund (Chapter III): every establishment with 20 or more employees
- Employee State Insurance (Chapter IV): establishments with 10 or more employees, and hazardous workplaces regardless of headcount
- Gratuity (Chapter V): factories, mines, oilfields, plantations, ports, railway companies, and shops or establishments with 10 or more employees
- Maternity Benefit (Chapter VI): factories, mines, plantations, Government establishments, and shops or establishments with 10 or more employees
- Employee Compensation (Chapter VII): employees not otherwise covered under the Employee State Insurance scheme
- Building and Other Construction Worker Cess (Chapter VIII): construction work employing 10 or more workers
- Unorganised, Gig and Platform Workers (Chapter IX): all unorganised sector, self employed, gig and platform workers who register on the portal
- Employment Information and Monitoring (Chapter XIII): all public sector establishments, and private sector establishments with 50 or more employees
Exempted / special treatment
- Establishments below 20 employees, or those with an approved alternative provident fund arrangement
- Establishments below the notified threshold outside hazardous categories, for Employee State Insurance
- Shops or establishments with fewer than 10 employees, unless separately notified, for Gratuity and Maternity Benefit
- Employees already covered under Chapter IV for the same employment injury, for Employee Compensation
- An individual's own residential construction employing fewer workers where total cost is below Rs 50 lakh, for the Building Worker Cess
- Workers already covered under Chapters III to VII for the same benefit, for Unorganised, Gig and Platform Workers
- Private establishments below 50 employees, agriculture other than plantations, domestic service, and posts of less than 90 days, for Employment Information and Monitoring
Frequently Asked Questions
Answers to what employers ask us most about this rule.
What is the Code on Social Security (Jammu and Kashmir) Rules, 2026?
It is a draft set of rules framed by the Government of Jammu and Kashmir under the central Code on Social Security, 2020, covering provident fund, employee state insurance, gratuity, maternity benefit, employee compensation, building worker welfare and unorganised worker schemes for employers in the Union Territory.
Are these Rules currently in force?
No. As of late July 2026 they remain in draft form, pre published in June 2026 for a 45 day objection period and still undergoing statutory consultation. They will take effect only after final publication in the Official Gazette.
Which older Jammu and Kashmir laws does this replace?
Five laws: the Workmen's Compensation Rules 1972, the Payment of Gratuity Rules 1973, the Maternity Benefit Rules 1974, the Building and Other Construction Workers Rules 2006, and the Unorganised Workers' Social Security Rules 2010.
Which employers do these Rules apply to?
Applicability differs by chapter. Provident fund applies from 20 employees, employee state insurance and gratuity generally from 10 employees, building worker cess from construction work employing 10 or more workers, and unorganised, gig and platform worker provisions apply through individual registration rather than an employer threshold.
What forms must an employer file under these Rules?
Employer facing forms include registration for compulsory compensation insurance, the Notice Book, the Register of Women Employees, the Unified Annual Return, fatal accident reports, gratuity nomination records and vacancy reporting forms. The Rules set out 39 forms in total, most of which are filed by employees, nominees or authorities rather than the employer.
What is the deadline for the Unified Annual Return?
On or before 1 February every year, covering the preceding year, uploaded online in Form XXXVI.
How quickly must an employer respond to a gratuity claim?
Within 15 days of receiving the application, by issuing a notice in Form XV accepting or specifying the reasons for rejecting the claim. If accepted, payment is due within 30 days of the application.
Are fixed term employees eligible for gratuity?
Yes. Under the Code, a fixed term employee becomes eligible for gratuity after completing 1 year of service under the contract, paid at 15 days wages for every completed year, a change from the 5 year continuous service norm under the earlier law.
What is the cess rate for building and construction work in Jammu and Kashmir?
1 percent of the project cost, payable to the Building and Other Construction Workers Welfare Board, with the Board empowered to revise this up to a ceiling of 2 percent.
What happens if an employer fails to pay contributions on time?
General non payment can draw imprisonment up to 3 years. If an employer deducted an employee's contribution from wages but did not deposit it, the minimum punishment rises to 1 year imprisonment plus a fine of Rs 1,00,000.
Can offences under the Code be compounded?
Yes, for a first time offence that is punishable with a fine only, or with imprisonment up to 1 year along with a fine. The compounding amount is one half or three fourths of the maximum fine depending on the offence, payable within 15 days of the notice.
Does the Code cover gig and platform workers in Jammu and Kashmir?
Yes. Chapter IX and Rule 67 provide for welfare schemes for unorganised, gig and platform workers, funded partly through a contribution from aggregators of 1 to 2 percent of their annual turnover.
What is the objection window for these draft Rules?
45 days from the date the Official Gazette containing the draft notification is made available to the public, during which objections and suggestions can be submitted to the Labour and Employment Department.
Where does an employer report a job vacancy under the Code?
To the Career Centre specified by the Labour and Employment Department. Public sector employers must report every vacancy, while private sector establishments with 50 or more employees must do so at least 15 days, or 40 days for postings routed through the Central Career Centre, before the last date for receiving applications.
Sources
Where every fact on this page comes from.
- → Code on Social Security (Jammu and Kashmir) Rules, 2026, draft notification, Labour and Employment Department, Government of Jammu and Kashmir, Civil Secretariat, Srinagar, June 2026 (official)
- → The Code on Social Security, 2020 (Act No. 36 of 2020), Ministry of Labour and Employment, Government of India (official)
- → Code on Social Security (Central) Rules, 2026, notified 8 May 2026 vide G.S.R. 344(E) (official)
- → Kashmir Reader, J&K among leading UTs in Labour Code rule making, 16 July 2026
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.