Notification Record & Forms
Notification details and the forms every employer needs, in one place.
- Issuing authority
- Labour and Employment Department, UT Secretariat, Administration of Union Territory of Ladakh
- Notified
- S.O. No. 224 dated 3 August 2026
- Legal basis
- Sections 154 and 156 of the Code on Social Security 2020 (Act No. 36 of 2020) read with Section 24 of the General Clauses Act 1897
- Supersedes
- 5 Jammu and Kashmir era rules: 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
- Final rule published and In-force from 3 August 2026
Ladakh has published its Code on Social Security Rules 2026, bringing gratuity, maternity benefit, employee compensation, construction worker welfare, and social security for unorganised workers under one Union Territory level framework for the first time. These Rules will replace five separate laws that Ladakh inherited from Jammu and Kashmir after reorganisation. This guide breaks down what the draft covers today so employers operating in Leh and Kargil can prepare ahead of final notification.
Forms under the State Rules
Due Dates
Compliance deadlines, forms and how often each one recurs.
| Compliance | Form | Compliance Frequency | Due Date |
|---|---|---|---|
| Establishment registration | Form XIII (Rule 24(1)) | One time | Within 30 days of notification of compulsory insurance under Section 57(1) |
| Gratuity nomination, existing employees | Form IV (Rule 22(1)(a)) | One time | Within 90 days of commencement of these Rules |
| Gratuity nomination, new employees | Form IV (Rule 22(1)(b)) | Event based | Within 30 days of completing 1 year of service |
| Notice on a gratuity claim | Form VIII (Rule 23(2)(a)) | Event based | Within 15 days of receiving the application |
| Payment of gratuity once admitted | Form VIII (Rule 23(2)(a)(i)) | Event based | Within 30 days of receiving the application |
| Application for direction on unpaid or disputed gratuity | Form IX (Rule 23(4)(a)) | Event based | Within 180 days of the cause of action |
| Disposal of gratuity direction application | Form IX (Rule 23(5)(d)) | Event based | Within 90 days of filing before the competent authority |
| Cess payment for building and construction work | Not applicable (Rule 37) | Event based, or annual for longer projects | Within 30 days of project completion; if the project runs beyond 1 year, within 30 days of completing each year |
| Statement of fatal accident | Form XVII (Rule 31) | Event based | As required under Section 88(1) of the Code |
| Preservation of Chapter V records | Not applicable (Rule 44) | Continuous | For 3 years from the date of preparation |
| Unified annual return | Form XXII (Rule 45(1)) | Annual | On or before 1 February each year |
| Return on sale, closure or abandonment | Form XXII (Rule 45(3)) | Event based | Within 1 month of sale or abandonment, or 4 months of discontinuance |
| Compounding amount deposit | Form XXIII (Rule 48(2)) | Event based | Within 15 days of receiving the compounding notice |
| Vacancy reporting to Career Centre | Form XXIV (Rule 49(4)) | Event based | At least 15 days before the last date for receiving applications |
| Employment Information Return | Form XXV (Rule 49(6)) | Annual | Within 30 days of 31 March each year |
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 | 5 separate Jammu and Kashmir era laws covering compensation, gratuity, maternity benefit, construction workers, and unorganised workers | One unified Code on Social Security 2020, with a single set of Ladakh Rules covering all 5 areas |
| Fixed term employees and gratuity | The Payment of Gratuity Act 1972 required 5 years of continuous service regardless of contract type | Fixed term employees become eligible after just 1 year, paid at 15 days wages for every completed year or part exceeding 6 months |
| Unorganised workers board | An ad hoc arrangement under the Unorganised Workers' Social Security Rules 2010 | A statutory Ladakh Unorganised Workers Social Security Board with defined 3 year member terms and reserved seats for Scheduled Castes, Scheduled Tribes, Minorities, and Women |
| Employees Insurance Court procedure | Scattered across separate Acts with varying limitation periods | A unified 3 year limitation period and a fixed 100 rupee application fee under Rule 19 |
| Gratuity dispute response time | No fixed timeline for employer response under the old Gratuity Rules | Employer must respond within 15 days and pay within 30 days once a claim is admitted, under Rule 23 |
| Compounding of offences | Separate compounding provisions scattered across each of the 5 old Acts | A single compounding mechanism under Section 138 of the Code, administered by a notified Assistant Labour Commissioner rank officer |
| Records and returns | Manual registers required under most of the old rules | Registers, nominations, and returns can now be maintained and filed electronically under Rules 42 to 45 |
Applicability
Who the Code covers, and who gets special or exempt treatment.
Covered
- Every establishment employing persons and covered under Chapters III to VII of the Code, spanning contributions, gratuity, maternity benefit, employee compensation, and building and construction cess
- All employers of building and other construction workers in Ladakh, for cess and welfare board purposes
- Women employees, for maternity benefit and register of women employees purposes
- Fixed term employees, for gratuity after 1 year of service
- Public sector establishments in Ladakh, for vacancy reporting to Career Centres
- Employers of unorganised workers, for Board registration and scheme benefits
Exempted / special treatment
- Establishments already granted exemption under Section 143 for provident fund, pension, or insurance schemes, subject to continued compliance with the alternate scheme conditions
- Individual home owners constructing a residence for personal use below the notified cost threshold typically fall outside cess, though the specific Ladakh threshold notification is still awaited
- Establishments already covered under the ESI scheme follow the medical bonus and benefit rules of that scheme where applicable
- Employees who have not completed the minimum qualifying service period under Section 53, other than the fixed term exception
- Private establishments with fewer than 20 employees unless notified otherwise, plus categories like agriculture, domestic service, and jobs under 90 days
- Self employed and gig or platform type unorganised workers register directly with the Ladakh Unorganised Workers Social Security Board rather than through an employer
Frequently Asked Questions
Answers to what employers ask us most about this rule.
What is the Code on Social Security (Ladakh) Rules 2026?
It is a draft set of Union Territory rules that will implement the Code on Social Security 2020 in Ladakh, covering gratuity, maternity benefit, employee compensation, building and construction worker welfare, and social security for unorganised workers.
Are these rules already in force?
No. They were published as a draft on 29 April 2026 for public comment. As of August 2026 they have not been finally notified, so employers should keep following the older rules until the Ladakh Administration issues a final notification.
Which older laws do these rules replace?
Five Jammu and Kashmir era laws: the 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.
Who has to register under these rules and by when?
Every establishment covered by the compulsory insurance provisions of Section 57 must register electronically in Form XIII within 30 days of the relevant notification.
How soon must gratuity be paid once a claim is admitted?
The employer must issue a notice within 15 days of receiving the application in Form VII, and pay the admitted amount within 30 days of that application.
Are fixed term employees eligible for gratuity?
Yes. Under the second proviso to Section 53, a fixed term employee becomes eligible after just 1 year of service, paid at 15 days wages for every completed year or part exceeding 6 months.
How is cess calculated and paid for construction projects in Ladakh?
The draft rules set the payment timeline rather than the rate. Cess is payable within 30 days of project completion or assessment, whichever is earlier, and annually if a project runs beyond 1 year.
What welfare benefits does the Building and Other Construction Workers Welfare Board provide?
The Board, once notified, will run welfare schemes for registered construction workers in Ladakh, with the Administration deciding pay and allowances for the Board's own staff.
Can offences under these rules be settled without going to court?
Yes, for eligible first time offences. An authorised officer can compound the offence if the employer pays the notified amount within 15 days of the compounding notice.
What records must an employer keep and for how long?
Records connected to maternity benefit under Chapter V must be preserved for 3 years from the date of preparation, alongside the registers and returns required under Rules 42 to 45.
Do employers have to report job vacancies to the government?
Public sector establishments must always report vacancies to a Career Centre before filling them. Private sector establishments will have to do the same once the Administration notifies the applicable date and employee threshold.
What should an employer do if they disagree with a provision in the draft rules?
The formal 45 day comment window closed around 13 June 2026, but employers can still raise concerns with the Labour and Employment Department directly while the rules remain unfinalised.
Where can employers submit comments on the draft rules?
Comments could be emailed to secy.labemp@gmail.com or posted to the Administrative Secretary, Labour and Employment Department, Union Territory of Ladakh, Civil Secretariat, Ladakh, 194101.
Will these rules apply the same way in Leh and Kargil?
Yes. The draft Rules extend to the whole of the Union Territory of Ladakh, covering both Leh and Kargil districts once finally notified.
Sources
Where every fact on this page comes from.
- → The Administration of Union Territory of Ladakh, Labour and Employment Department, Public Notice and S.O. No. 183 dated 29 April 2026, File No. Secy/LAE/UTL/137 of 2026 (official)
- → Draft Code on Social Security (Ladakh) Rules 2026, full gazette notification text (official)
- → The Code on Social Security 2020 (Act No. 36 of 2020), bare act (official)
- → The Payment of Gratuity Act 1972, The Maternity Benefit Act 1961, The Workmen's Compensation Act 1923, The Building and Other Construction Workers Act 1996, and The Unorganised Workers' Social Security Act 2008, referenced for comparison as the repealed enactments (official)
- → Ministry of Labour and Employment, Government of India, Code on Social Security Central Rules 2026 notification (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.