Notification Record & Forms
Notification details and the forms every employer needs, in one place.
- Issuing authority
- Karnataka Government Secretariat, Labour Department, Vikasa Soudha, Dr. B. R. Ambedkar Veedhi, Bengaluru
- Notified
- Draft published 29 January 2026 in the Karnataka Gazette, Part IVA, No. 103
- Objection window
- 45 days from 29 January 2026, closing on or about 14 March 2026
- Legal basis
- Sections 154 and 156 of the Code on Social Security, 2020 (Central Act No. 36 of 2020)
- Supersedes
- On final notification, these Rules replace the state level procedures under the Payment of Gratuity Act 1972, the Maternity Benefit Act 1961, the Employees Compensation Act 1923 and the Building and Other Construction Workers Welfare Cess Act 1996, and they carry forward the earlier 2021 draft Karnataka Social Security Rules first published on 4 April 2022
- Status as of
- Draft stage per the source gazette notification, LD 285 LET 2021
Karnataka published the draft Code on Social Security Karnataka Rules 2026 on 29 January 2026, setting out how the state will apply the central Code on Social Security 2020 to gratuity, maternity benefit, employee compensation, cess for building and construction work, and welfare boards for unorganised and gig workers. This guide pulls the employer facing parts of that eighty six page draft into one place, the forms you file, the dates you track, the rules that matter most, and how the new regime compares with the laws it replaces.
Forms under the State Rules
Due Dates
Compliance deadlines, forms and how often each one recurs.
| Compliance | Form | Compliance Frequency | Due Date |
|---|---|---|---|
| File gratuity nomination, employees already on rolls | Form IV | One time | Within 90 days of the Rules coming into force |
| File gratuity nomination, employees completing one year after commencement | Form IV | Once per employee | Within 30 days of completing one year of service |
| Verify and return the attested nomination copy | Form IV | Per nomination received | Within 30 days of receiving the nomination |
| Apply for gratuity, employee or nominee | Form V | Event based | Within 30 days from the date gratuity becomes payable |
| Apply for gratuity, legal heir | Form V | Event based | Within 1 year from the date gratuity becomes payable |
| Issue notice admitting or rejecting a gratuity claim | Form VI | Per application | Within 15 days of receiving the application |
| Pay the gratuity amount fixed in the notice | Form VI | Per claim admitted | Not later than the 30th day after receiving the application |
| Submit comments on a gratuity appeal, opposite party | Memorandum reply | Event based | Within 14 days of receiving the memorandum of appeal |
| Pay the modified gratuity amount after an appellate order | Form IX | Event based | Within 15 days of receiving the notice |
| Dispose of a maternity benefit complaint | Form XII | Event based | Within 90 days of the complaint being filed |
| Decide a maternity benefit appeal | Form XIII | Event based | Within 90 days of the appeal being filed |
| Pay cess after assessment | Assessment order | Per assessment | Within 30 days of receiving the assessment order |
| File the Unified Annual Return | Form XXVII | Yearly | On or before the last day of February |
| File the Annual Return on sale or closure of the establishment | Form XXVII | Event based | Within 1 month of sale or abandonment, or 4 months of discontinuance |
| Report a vacancy to the Career Centre | Form XXIX | Per vacancy | At least 15 days before the last date for receiving applications |
| Deposit the compounding amount after an order | Form XXVIII | Event based | Within 15 days of receiving the order |
| File the yearly Employment Information Return | Form XXX (EIR) | Yearly | Within 30 days 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 |
|---|---|---|
| Gratuity | Governed by the Payment of Gratuity Act 1972 and the earlier Karnataka Payment of Gratuity Rules | Governed by Chapter V of the Code on Social Security 2020 and these Karnataka Rules, with the 30 day payment timeline now built into Rule 22 |
| Maternity benefit | Governed by the standalone Maternity Benefit Act 1961 | Folded into the Code on Social Security 2020, with complaints and appeals disposed of within a fixed 90 day window under Rules 29 and 30 |
| Employee compensation | Governed by the Employees Compensation Act 1923 | Folded into Chapter VI of these Rules, administered by a Competent Authority who must be a Gazetted Officer with at least 5 years of experience, or a notified Conciliation Officer |
| Notice book for accidents | Required across a broad range of factories and establishments under the earlier compensation rules | Required only in establishments employing 500 or more workmen, under Rule 34 |
| Establishment registration | Handled through separate paper registers maintained under each Act | A single Form XI registration for the approved gratuity fund under Rule 27, filed electronically |
| Filing nominations and applications | Physical filing only | Employees may file Form IV nominations and Form V gratuity applications electronically, by registered post, or in person |
| Annual compliance reporting | Separate returns filed under the Gratuity Act, the Maternity Benefit Act and the Employees Compensation Act | One Unified Annual Return in Form XXVII, filed online by the last day of February |
| Records and registers | Multiple registers maintained under different Acts and Rules | A consolidated set of registers under Rule 43, Forms XX to XXV, which may be kept electronically |
| Cess for construction workers | Collected under the Building and Other Construction Workers Welfare Cess Act 1996 | Collected under Chapter VII of these Rules, payable within 30 days of the assessment order under Rule 39 |
| Compounding of offences | Handled separately under each enactment's own procedure | One compounding procedure in Form XXVIII before a notified Compounding Officer, under Section 138 of the Code |
Applicability
Who the Code covers, and who gets special or exempt treatment.
Covered
- Every factory, mine, oilfield, plantation, port and railway company, and every shop or establishment where 10 or more employees are or were employed on any day in the preceding 12 months, for gratuity
- Women employees, including those engaged through a contractor, in establishments covered for maternity benefit
- Workmen as defined under the Code, for compensation on injury or death arising out of and in the course of employment
- Every employer of a building or other construction work above the value threshold prescribed under the central Cess Rules, for the BOCW cess
- Establishments employing 500 or more workmen, for the Form XIV notice book
- Every public sector establishment, and every private sector establishment with 50 or more employees, for vacancy reporting
- Unorganised workers, self employed persons and aggregators or platform businesses, for the Unorganised Workers Social Security Board schemes
Exempted / special treatment
- Once an establishment is covered for gratuity it continues to be covered even if the employee count later falls below 10
- Establishments and employees already covered for maternity benefit under the Employees State Insurance scheme follow the ESI route instead of these Rules
- Employees covered under the Employees State Insurance scheme for the same injury, and members of the Armed Forces, sit outside this Chapter
- Individual householders constructing or repairing their own residence below the prescribed cost threshold sit outside the cess net
- Establishments below 500 workmen are not required to maintain this specific notice book, though other accident reporting duties still apply
- Private sector establishments below 50 employees sit outside this duty unless the State Government notifies a lower threshold
- Employees already covered under EPF or ESI as organised sector workers are not the target group for these Board schemes
Frequently Asked Questions
Answers to what employers ask us most about this rule.
What is the Code on Social Security Karnataka Rules 2026?
It is the draft state level rule book that tells employers in Karnataka exactly how to apply the central Code on Social Security 2020, covering gratuity, maternity benefit, employee compensation, cess for construction workers, and welfare boards for unorganised and gig workers.
Is this the final law or still a draft?
It is a draft published on 29 January 2026 for public objections. The 45 day comment window closed on or about 14 March 2026, and we could not independently verify a final notification for these specific Rules at the time of writing. Check the Karmika Spandana portal for the current status.
Which forms does an employer actually need to file?
Eighteen forms across registration, gratuity, employee compensation, records and returns, from the establishment registration form to the yearly Unified Annual Return, listed in the Forms table above.
When must an employer settle a gratuity claim?
Within 30 days of receiving the application, after issuing a notice within 15 days that confirms or rejects the claim.
Does every establishment need a Form XIV notice book?
No. Rule 34 limits this specific notice book to establishments employing 500 or more workmen. Smaller establishments still carry other accident reporting duties.
How often does an employer file the Unified Annual Return?
Once a year, in Form XXVII, on or before the last day of February.
What happens if an employer sells or shuts the establishment?
A further return in Form XXVII is due within 1 month of a sale or abandonment, or within 4 months of a discontinuance.
Can nominations and gratuity applications be filed online?
Yes. Rule 21 and Rule 22 allow electronic filing alongside registered post and personal delivery.
What is the penalty for not paying gratuity on time?
Under Section 133 of the parent Code, a first default can mean imprisonment up to 1 year or a fine up to Rs. 50,000, or both, with steeper penalties on repeat defaults.
Can an employer settle an offence instead of going to court?
Yes, through Form XXVIII, if the offence is compoundable and a notified Compounding Officer accepts the application.
Sources
Where every fact on this page comes from.
- → Karnataka Gazette, Part IVA, No. 103, dated 29 January 2026, Notification No. LD 285 LET 2021, Karnataka Government Secretariat, Labour Department (official)
- → The Code on Social Security, 2020 (Central Act No. 36 of 2020), Ministry of Labour and Employment, Government of India (official)
- → Karmika Spandana portal, Department of Labour, Government of Karnataka, for the current notification status
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.