Notification Record & Forms
Notification details and the forms every employer needs, in one place.
- Issuing authority
- Government of Kerala, Labour and Skills (D) Department
- Notified
- 16 December 2021 (Kerala Gazette Extraordinary No. 3667); Notification D2/400/2020/LBRD dated 15 December 2021
- Objection window
- 45 days from the date the Gazette copies were made available to the public, as required under Section 158 of the Code on Social Security, 2020
- Legal basis
- Sections 154, 156 and 158 of the Code on Social Security, 2020 (Central Act 36 of 2020), read with Section 24 of the General Clauses Act, 1897
- Supersedes
- Kerala Maternity Benefit Rules, 1964; Kerala Payment of Gratuity Rules, 1973; Kerala Workmen's Compensation Rules, 1958; Kerala Workmen's Compensation (Schedule III) Rules, 2001; Workmen Compensation (Transfer of Money) Rules, 1935; Workmen Compensation (Venue of Proceedings) Rules, 1996; Kerala Unorganised Workers' Social Security Rules, 2010
- Status as of
- 21 July 2026 — Draft; final Kerala-specific notification is still pending
The Kerala Social Security Rules, 2021 are the state government's proposed rulebook for putting the Code on Social Security, 2020 into practice within Kerala. The Code on Social Security is one of India's four labour codes, and it merges nine older central laws covering provident fund, employee state insurance, gratuity, maternity benefit, employees' compensation, and welfare for unorganised and construction workers. Because labour is a subject both the central and state governments can legislate on, Kerala had to draft its own set of rules to fill in the operational details — things like which forms employers use, how disputes are resolved, and who counts as the deciding authority. The Kerala government published this draft in the Kerala Gazette on 16 December 2021 and invited public objections before finalising it.
Forms under the State Rules
Due Dates
Compliance deadlines, forms and how often each one recurs.
| Compliance | Form | Compliance Frequency | Due Date |
|---|---|---|---|
| Notify employee on gratuity claim | Form III | Per claim | Within 15 days of receiving the application |
| Pay the admissible gratuity amount | Form III | Per claim | Not later than the 30th day after receiving the application |
| Verify and return an employee's nomination | Form I | Per employee | Within 30 days of receiving the nomination |
| Report a fatal accident or serious injury | Form IX | Per incident | Without delay, as required under Section 73(1) of the Code |
| Deposit accident compensation with the Competent Authority | Forms X, XII, XV | Per case | As directed by the Competent Authority under Section 81 |
| Pay cess for building and construction workers | — | Per assessment | Within 30 days of receiving the assessment order |
| Deposit a compounding amount for an offence | Form XL | Per order | Within 15 days of receiving the compounding order |
| Report a job vacancy to the Career Centre | Form XLI | Per vacancy | At least 15 days before the last date for receiving applications |
| File the annual Employment Information Return | Form XLII | Annual | Within 30 days of 31 March (i.e., by around 30 April) |
| Maintain statutory registers | Forms XXXIV–XXXIX | Continuous | Kept up to date and available at the establishment at all times |
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 |
|---|---|---|
| Governing law | Separate Acts and Kerala rules for each benefit — the Payment of Gratuity Act with the 1973 Kerala Rules, the Workmen's Compensation Act with the 1958 Kerala Rules, the Maternity Benefit Act with the 1964 Kerala Rules, and the Unorganised Workers' Social Security Act with the 2010 Kerala Rules | One central Code on Social Security, 2020, operationalised through a single consolidated Kerala Social Security Rules, 2021 |
| Terminology | "Workman" | "Employee" — a single, broader definition used across all chapters |
| Adjudicating authority | Different bodies for each law — a Controlling Authority for gratuity, a Commissioner for workmen's compensation | One unified Competent Authority (Deputy Labour Commissioner rank or above) for both gratuity and compensation matters |
| Mode of filing | Physical, paper-based filing only | Electronic filing — email, portal upload or digital payment — is formally recognised alongside physical filing |
| Employer registers | Separate registers required under each individual law | A single combined register (Form XXXIV) covering wages, attendance, leave and deductions together |
| Resolving offences | No common mechanism for settling minor offences across these laws | A structured compounding process (Rules 105–106) lets a notified officer settle compoundable offences without full prosecution |
| Employment services | Employment Exchanges under the Employment Exchanges (Compulsory Notification of Vacancies) Act | Career Centres (Rule 107) with a wider mandate — career counselling, job fairs and vacancy reporting; existing Employment Exchanges continue to function until re-notified |
| Worker coverage | The Unorganised Workers' Social Security Act, 2008 covered unorganised workers only | The Code additionally brings in self-employed persons and aggregators — i.e., gig and platform companies — as contributors under notified schemes |
Applicability
Who the Code covers, and who gets special or exempt treatment.
Covered
- All employers and employees in establishments across Kerala, once the rules come into force
- Unorganised sector workers registered with the Kerala Unorganised Workers Social Security Board
- Building and other construction workers registered with the Kerala Building and Other Construction Workers' Welfare Board
- Self-employed persons and aggregators (gig and platform companies) contributing under notified welfare schemes
- Employees and their dependents claiming gratuity (Chapter III) or employees' compensation for workplace accidents and occupational diseases (Chapter IV)
Exempted / special treatment
- Fixed-term employees qualify for gratuity after just one year of service (paid pro-rata), instead of the usual five-year requirement
- Gratuity or compensation due to a minor is invested in a nationalised bank or state treasury fixed deposit rather than paid out directly
- Private-sector vacancy reporting duties apply only from a date the State Government separately notifies; public-sector establishments are covered from the outset
- Women, or persons under legal disability, get a separate compensation-deposit procedure (Form XII) and added medical-examination safeguards
- Things already done, or claims already settled, under the seven repealed rules before this notification stay valid — the supersession is not retrospective
Frequently Asked Questions
Answers to what employers ask us most about this rule.
What are the Kerala Social Security Rules, 2021?
They are Kerala's draft state-level rules that operationalise the central Code on Social Security, 2020. They cover gratuity, workplace-accident compensation, unorganised and construction-worker welfare, employer registers, and vacancy reporting within the state.
Are the Kerala Social Security Rules, 2021 in force yet?
No. As of July 2026 they remain a draft. The central Code and the Social Security (Central) Rules, 2026 are already in force nationwide, but Kerala has not yet issued its own final state notification.
Which older laws do these draft rules replace?
Seven Kerala-specific rules, including the Kerala Payment of Gratuity Rules, 1973, the Kerala Workmen's Compensation Rules, 1958, the Kerala Maternity Benefit Rules, 1964, and the Kerala Unorganised Workers' Social Security Rules, 2010.
Who has to comply with these rules?
Every employer operating in Kerala, along with unorganised workers, construction workers, self-employed persons, and aggregators (gig and platform companies) who fall within the Code's scope.
What is Form I used for?
Form I is the gratuity nomination form. An employee files it with their employer, who must verify it against service records and return the attested duplicate within 30 days.
How quickly must an employer respond to a gratuity claim?
Within 15 days of receiving the application, the employer must issue a notice (Form III) either accepting or rejecting the claim, and payment is due no later than the 30th day after the application was received.
What happens if an employer doesn't pay gratuity on time?
The employee, nominee, or legal heir can approach the Competent Authority for a direction to pay (Form IV), and can later apply for recovery (Form VII) if the employer still doesn't comply.
Do these rules cover gig and platform workers?
The rules recognise aggregators as contributors to notified welfare schemes alongside employers and self-employed persons, which brings gig and platform work within the Code's social-security framework.
What records must every employer maintain under these rules?
A combined register of wages and deductions, a muster roll, a register of employees, a register of accidents and dangerous occurrences, a cess register, and a vacancy register — Forms XXXIV to XXXIX.
What is a "Competent Authority" under these rules?
It's the officer — at least a Deputy Labour Commissioner with three years in the Labour Department — appointed to decide gratuity and employees' compensation disputes.
Sources
Where every fact on this page comes from.
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.