Notification Record & Forms
Notification details and the forms every employer needs, in one place.
- Issuing authority
- Department of Labour, Employment and Training, Union Territory of Lakshadweep Administration
- Notified
- 25 March 2026 (Notification F.No.08/03/2024 LE&T/72), published in the Lakshadweep Gazette Extraordinary Vol. LXI No. 61 dated 30 March 2026
- Objection window
- None on this notification. An earlier draft published in September 2025 under the same file number carried a 45 day objection window, since closed
- Legal basis
- Sub section (1) of Section 154 of the Code on Social Security, 2020 (36 of 2020)
- Supersedes
- All rules on the subject earlier in force in the Union Territory of Lakshadweep, expressly including the Lakshadweep Building and Other Construction Workers (Regulation of Employment and Conditions of Service) Rules, 2011
- Current Status
- Still in draft, final notification pending
The Union Territory of Lakshadweep has notified the Code on Social Security (Lakshadweep) Rules, 2025, giving local shape to the Code on Social Security, 2020 for every employer operating in the islands. The rules bring together procedure for provident fund and insurance registration, gratuity nomination and claims, maternity benefit complaints, employees compensation, cess on building and construction work, records, and vacancy reporting to Career Centres, in place of a patchwork of separate central rules and the earlier Lakshadweep Building and Other Construction Workers Rules, 2011.
Forms under the State Rules
Due Dates
Compliance deadlines, forms and how often each one recurs.
| Compliance | Form | Compliance Frequency | Due Date |
|---|---|---|---|
| Nomination for gratuity by an employee already in service for a year or more | Form IV (Rule 19(1)(i)) | One time | Within 90 days of the commencement of these rules |
| Nomination for gratuity on completing one year of service | Form IV (Rule 19(1)(ii)) | Event based | Within 30 days of completing one year of service |
| Employer verification and return of a nomination | Form IV (Rule 19(2)) | Event based | Within 30 days of receiving the nomination |
| Fresh nomination after acquiring a family | Form V (Rule 19(3)) | Event based | Within 90 days of acquiring a family |
| Application for gratuity | Form VII (Rule 20(1)(i)) | Event based | Ordinarily within 30 days from the date gratuity became payable |
| Notice for payment or rejection of a gratuity claim | Form VIII (Rule 20(2)(i)) | Event based | Within 15 days of receiving the application |
| Payment of gratuity where the claim is admitted | Form VIII (Rule 20(2)(i)(a)) | Event based | Not later than the 30th day after receiving the application |
| Registration of establishment for compulsory insurance | Form XIII (Rule 21(1)) | One time | Within 30 days from notification of compulsory insurance under Section 57(1) |
| Payment of cess on a building or construction project | Not applicable (Rule 34(1)) | Event based | Within 30 days of project completion or cess assessment, whichever is earlier; within 30 days of each year for projects over a year |
| Deposit towards funeral expenses in a fatal accident case | Not applicable (Rule 24) | Event based | Along with the compensation payable, where the injury results in death |
| Unified annual return | Form XXIII (Rule 39(3)(a)) | Annual | On or before 1 February each year |
| Deposit of the compounding amount | Form XXIV (Rule 40(2)) | Event based | Within 15 days of receiving the compounding notice |
| Reporting a vacancy to the Career Centre | Form XXV (Rule 41(4)) | Event based | At least 15 days before the last date for receiving applications |
| Employment Information Return | Form XXVI (Rule 41(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 framework | Five separate central Acts, the EPF Act 1952, the ESI Act 1948, the Payment of Gratuity Act 1972, the Maternity Benefit Act 1961 and the Employees Compensation Act 1923, applied directly with no Lakshadweep specific procedural rules | One consolidated Code on Social Security 2020 with dedicated Lakshadweep Rules 2025 covering all five areas under one set of local procedures |
| Gratuity nomination and claim forms | Filed under the Payment of Gratuity (Central) Rules 1972 | Filed under new local Forms IV to XII with Lakshadweep specific timelines under Rules 19 and 20 |
| Compulsory insurance registration | Governed by the Employees State Insurance (General) Regulations 1950 | Registered locally in Form XIII within 30 days under Rule 21 |
| Maternity benefit complaints | Raised under the Maternity Benefit Act 1961 with no fixed local disposal timeline | Raised in Form XIV, with a 90 day disposal timeline fixed for both the Inspector cum Facilitator and the appeal under Rule 23 |
| Employees compensation agreements | Recorded under the Workmen's Compensation Rules | Recorded in Forms XVIII, XVIII A and XVIII B under Rule 29, before a local competent authority |
| Building worker welfare and cess | Governed by the Lakshadweep Building and Other Construction Workers (Regulation of Employment and Conditions of Service) Rules 2011 | That 2011 law is repealed under Rule 44 and replaced by the Board and cess provisions in Chapters II and VII |
| Records and annual filings | Separate registers maintained under each Act | A unified register of women employees and a single unified annual return in Form XXIII by 1 February each year under Rule 39 |
| Compounding of offences | Handled Act by Act, with differing procedures | A single compounding mechanism in Form XXIV under Rule 40, across all covered areas |
| Vacancy reporting | Reported to Employment Exchanges under the Employment Exchanges (Compulsory Notification of Vacancies) Act 1959 | Reported to Career Centres in Form XXV, with a yearly Employment Information Return in Form XXVI under Rule 41 |
Applicability
Who the Code covers, and who gets special or exempt treatment.
Covered
- Every establishment in the Union Territory of Lakshadweep to which the corresponding chapter of the Code on Social Security 2020 applies, based on the employee count and sector thresholds fixed by the Code, for provident fund, insurance, gratuity, maternity benefit and compensation purposes
- Every employer of building or other construction workers on projects in Lakshadweep, for cess and welfare board purposes
- Every establishment in the public sector, for reporting vacancies to Career Centres
- Establishments in the private sector with 50 or more employees, or as separately notified, for reporting vacancies
- All establishments to which Chapter V of the Code applies, for maintaining records and filing the unified annual return
- Employers and employees for gratuity, compensation and compounding provisions, once the relevant Code chapter applies to their establishment
Exempted / special treatment
- Establishments already extending equal or better benefits under an existing scheme may seek exemption under Section 143 of the Code, subject to Government approval
- Projects and workers falling outside the definition of building or other construction work under the Code
- Vacancies in agriculture other than plantations, domestic service, jobs of less than 90 days, and other categories the Code excludes
- Private establishments below the notified employee threshold, until the Government issues a specific notification bringing them in
- No specific exemption from the record keeping and return obligation itself
- Employees and establishments outside the wage or headcount thresholds fixed in the parent Code
Frequently Asked Questions
Answers to what employers ask us most about this rule.
What is the Code on Social Security (Lakshadweep) Rules, 2025?
It is the set of local rules that the Union Territory of Lakshadweep has notified under the Code on Social Security, 2020. It sets out the forms, timelines and authorities for provident fund and insurance registration, gratuity, maternity benefit, employees compensation, cess on construction work and related matters within the islands.
When were these rules notified and when do they take effect?
They were notified on 25 March 2026 and published in the Lakshadweep Gazette Extraordinary on 30 March 2026. Under Rule 1(3), the rules come into force from the date of their final publication in the Official Gazette.
Which establishments in Lakshadweep do these rules cover?
Every establishment in the Union Territory that falls within the employee count and sector thresholds fixed by the parent Code on Social Security 2020, for whichever of provident fund, insurance, gratuity, maternity benefit, compensation or building worker cess applies to it.
What forms does an employer in Lakshadweep have to file?
The main employer facing forms are the notice for payment or rejection of gratuity, the establishment registration form for compulsory insurance, the accident notice book, the statement of fatal accidents, the memorandum of agreement for compensation, the register of women employees, the unified annual return, the compounding application, and the vacancy and employment information returns to the Career Centre.
How does an employee nominate someone for gratuity under these rules?
The employee files Form IV with the employer, who must verify the service particulars and return an attested copy within 30 days. A fresh nomination is filed in Form V after acquiring a family, and any change is filed in Form VI.
What is the process for claiming gratuity?
The employee, nominee or legal heir applies in Form VII, ordinarily within 30 days of gratuity becoming payable. The employer must respond in Form VIII within 15 days, either confirming the amount or explaining why the claim is not admitted, and must pay within 30 days if the claim is admitted.
What happens if the employer does not respond to a gratuity claim?
The claimant can apply to the Competent Authority in Form IX for a direction. The Competent Authority holds a hearing and must dispose of the matter within 90 days, and its decision can be appealed further within the same timeline.
How does a woman employee raise a maternity benefit complaint?
She files a complaint in Form XIV with the Inspector cum Facilitator, who must examine the matter and, if satisfied that the benefit was wrongly withheld, direct payment. Any appeal against that decision goes to the Competent Authority in Form XV, and both stages carry a 90 day disposal timeline.
What happens if a workplace accident results in the death of an employee?
Besides the compensation payable under the Code, the employer must deposit fifteen thousand rupees, or such other amount as the Government may notify, with the competent authority towards the funeral expenses of the deceased employee.
When must cess on a construction project be paid?
Within 30 days of the project's completion, or within 30 days of the cess assessment being finalised, whichever is earlier. For projects running beyond a year, cess is paid within 30 days of the completion of each year of work.
What records must an employer maintain under these rules?
A register of women employees in Form XXII, and the records and registers required under the Code and its rules generally, preserved for 3 years. Establishments covered by the maternity benefit chapter must also file a unified annual return in Form XXIII by 1 February each year.
Can an offence under these rules be compounded?
Yes. The Compounding Officer issues a notice in Form XXIV, the person noticed can apply to compound within 15 days of receiving it, and a composition certificate is issued within 10 days of the amount being paid. Compounding is available for offences punishable with fine only or with imprisonment up to 1 year and fine.
What law did these rules replace in Lakshadweep?
Rule 44 repeals the Lakshadweep Building and Other Construction Workers (Regulation of Employment and Conditions of Service) Rules, 2011. More broadly, these rules replace the separate central rules and regulations that employers in Lakshadweep followed under the earlier provident fund, insurance, gratuity, maternity benefit and compensation laws.
What is the penalty for failing to pay gratuity or contributions?
Failure to pay gratuity can draw imprisonment up to 1 year, or a fine up to Rs 50,000, or both. Failure to pay contributions can draw imprisonment up to 3 years, and non payment of an employee's own deducted contribution carries imprisonment of at least 1 year plus a fine of Rs 1,00,000, under Section 133 of the Code on Social Security 2020.
Do employers have to report job vacancies to a government office?
Yes. Employers must report vacancies to the specified Career Centre before filling them, at least 15 days before the last date for receiving applications, using Form XXV. A yearly Employment Information Return in Form XXVI is also due within 30 days of 31 March.
Sources
Where every fact on this page comes from.
- → Code on Social Security (Lakshadweep) Rules, 2025, Notification F.No.08/03/2024 LE&T/72 dated 25 March 2026, Lakshadweep Gazette Extraordinary Vol. LXI No. 61 dated 30 March 2026 (official)
- → Code on Social Security, 2020 (36 of 2020), bare Act text (official)
- → Draft notification of the Social Security (Lakshadweep) Rules, 2025, September 2025, Department of Labour, Employment and Training, Union Territory of Lakshadweep (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.