Notification Record & Forms
Notification details and the forms every employer needs, in one place.
- Name of the rules
- Maharashtra Code on Social Security Rules, 2021 (draft)
- Issuing authority
- Industries, Energy and Labour Department, Government of Maharashtra, Mantralaya, Mumbai
- Notified
- Draft published 27 August 2021 in the Maharashtra Government Gazette, Part I L, Extraordinary, vide Notification No. S.S.C. 2021/C.R.28/LABOUR 9
- Objection window
- 45 days from the date of publication in the Gazette, that is, the draft could be revised or finalised only after 11 October 2021
- Legal basis
- Sections 154 and 156 of the Code on Social Security, 2020 (Central Act 36 of 2020), read with Section 24 of the General Clauses Act, 1897
- Supersedes
- Maharashtra Maternity Benefit Rules, 1965, the Payment of Gratuity (Maharashtra) Rules, 1972, and the Maharashtra Unorganised Workers Social Security Rules, 2013
- Status as of July 2026
- This 2021 gazette is the draft this guide is based on. It has not been treated as the final word for a long time now. Public trackers show the Maharashtra government floated a fresh Code on Social Security Rules, 2026 draft (Notification No. Miscellaneous 1026/C.R.03/LABOUR 7a), and several industry sources report that Maharashtra has since notified final rules across the labour codes. Employers should confirm the current position with the Maharashtra Labour Department or the Kamgar Aayukt office before relying on this document for a live compliance decision
Maharashtra has proposed a unified set of rules under the national Code on Social Security, 2020, aimed at consolidating three long-standing state laws covering maternity benefits, gratuity payments, and social security for unorganised workers. For HR teams and payroll managers, this shift affects everything from which forms to file to how compliance timelines are calculated. This guide breaks down the draft framework issued in August 2021, its legal basis, the laws it replaces, and the practical mechanics employers need to understand, while flagging that the regulatory picture has continued to evolve since then, with newer drafts and reports of finalisation surfacing as recently as 2026. Employers should treat this as a foundational explainer and verify the current legal status directly with the Maharashtra Labour Department before acting on it.
Forms under the State Rules
Due Dates
Compliance deadlines, forms and how often each one recurs.
| Compliance | Form | Compliance Frequency | Due Date |
|---|---|---|---|
| Unified annual return | Form XI | Once a year | On or before 1 February each year, covering the preceding year |
| Annual return on sale or closure of establishment | Form XI | One time, on an event | Within one month of sale or abandonment, or within four months of discontinuance |
| Notice on a gratuity application | Form III | Every application received | Within fifteen days of receiving the employee, nominee or legal heir application |
| Payment of gratuity once admitted | Form III | Every admitted claim | A date fixed by the employer that cannot be later than the thirtieth day after the application was received |
| Payment of the amount fixed after a direction order | Form VI | Every direction order | Within thirty days of receiving the notice from the competent authority |
| Form XII, Part III | Every compounding notice | Within fifteen days of the date of issue of the notice | |
| Retention of registers and records | Form X and related registers | Ongoing | Kept for two years from the date they were prepared |
| Deposit of building and construction cess | Not applicable | As cess falls due | On the date the amount is deposited with the Cess Collector, deducted at source, or paid to the local authority |
| Appeal fee on a cess dispute | Not applicable | Every appeal | Paid along with the appeal, at one per cent of the amount in dispute, capped at Rupees twenty five thousand |
| Objections to the 2021 draft rules | Not applicable | One time, historical | Forty five days from 27 August 2021, a window that has long since closed |
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 | Three separate rule books, the Payment of Gratuity (Maharashtra) Rules 1972, the Maharashtra Maternity Benefit Rules 1965, and the Maharashtra Unorganised Workers Social Security Rules 2013, each tied to its own central Act | One consolidated set of state rules made under a single Code, the Code on Social Security, 2020, covering gratuity, maternity benefit, unorganised worker welfare and building worker welfare together |
| Gratuity for fixed term staff | The 1972 Rules followed the Payment of Gratuity Act 1972, which had no separate pathway for fixed term or contract employees | Rule 22 gives a fixed term employee gratuity after just one year of contracted service, paid at fifteen days wages for every completed year or part year beyond six months |
| Maternity benefit complaints | Handled under the machinery of the Maternity Benefit Act 1961 and the 1965 state rules | Rule 36 routes a complaint to the Inspector cum Facilitator first, with an appeal in Rule 37 to the Competent Authority, folding the process into the wider Code framework |
| Unorganised worker social security | Governed by the 2013 state rules under the separate Unorganised Workers Social Security Act 2008 | Rule 3 reconstitutes the Maharashtra Unorganised Workers Social Security Board under Section 6 of the new Code, with a defined mix of nominated worker and employer representatives, government officials and legislature members |
| Filing method | Largely paper based correspondence and physical registers under the old rules | Rule 2(1)(e) formally defines electronic submission, and Form XI must be uploaded on the State Government portal, with digital payment recognised throughout |
| Record retention | Not uniformly specified across the three older rule books | Rule 41(2) sets one clear rule, records must be kept for two years from the date they are prepared |
| Building and construction worker welfare | Ran under the earlier Building and Other Construction Workers Welfare Cess Act framework as a standalone scheme | Chapter III keeps the Maharashtra Building and Other Construction Workers Welfare Board largely intact, now folded into the same consolidated rule book alongside gratuity and maternity benefit |
Applicability
Who the Code covers, and who gets special or exempt treatment.
Covered
- Employees completing five years of continuous service
- Fixed term employees who complete one year of contracted service
- Women employees of a covered establishment
- Registered unorganised sector workers
- Building and other construction workers
- Minors named as gratuity nominees
- Establishment size, wage ceilings and sector specific thresholds
Exempted / special treatment
- General gratuity eligibility under Rule 22, read with Section 53 of the Code, on retirement, resignation, disablement or death
- Eligible for pro rata gratuity at fifteen days wages per completed year under the second proviso to Rule 22(1), even without reaching five years
- Covered for maternity benefit, leave and the complaint route under Rule 36, with details logged in the Register of Women Employees, Form X
- Covered by the Maharashtra Unorganised Workers Social Security Board constituted under Rule 3, for welfare schemes notified under Section 109 of the Code
- Covered by the Maharashtra Building and Other Construction Workers Welfare Board under Chapter III, funded partly through the cess described in Chapter VI
- Their share of gratuity is invested by the competent authority in a term deposit with the State Bank of India or a nationalised bank under Rule 20, until they come of age
- Not repeated in these state rules. These sit in the parent Code on Social Security, 2020, itself, so employers should check the Code and any scheme notified under Section 109 for the exact coverage threshold that applies to their establishment
Frequently Asked Questions
Answers to what employers ask us most about this rule.
What exactly are the Maharashtra Code on Social Security Rules, 2021?
They are draft state rules that put the central Code on Social Security, 2020 into practice in Maharashtra. They cover gratuity, maternity benefit, the Unorganised Workers Social Security Board and the Building and Other Construction Workers Welfare Board, and they were meant to replace three older Maharashtra rule books once finalised.
Are these rules currently in force?
Not as this exact 2021 draft. It was published for public objections on 27 August 2021 and that window closed long ago. Since then, Maharashtra has floated a further Code on Social Security Rules, 2026 draft, and several industry trackers report the state has notified final rules under the labour codes. Employers should check the current position with the Maharashtra Labour Department before treating this 2021 text as the last word.
Which three older laws do these rules replace?
The Maharashtra Maternity Benefit Rules, 1965, the Payment of Gratuity (Maharashtra) Rules, 1972, and the Maharashtra Unorganised Workers Social Security Rules, 2013. All three get folded into one set of rules under the new Code.
When does an employee become eligible for gratuity under these rules?
The general rule stays the same as before, five years of continuous service, on retirement, resignation, disablement or death. What is new is Rule 22, which gives a fixed term employee gratuity after just one year of contracted service, paid at fifteen days wages for every completed year.
What must an employer do once a gratuity application is received?
Within fifteen days, the employer has to respond in Form III, either fixing a payment date that falls within thirty days of the original application, or setting out clearly why the claim is being rejected.
Which forms actually need to be filled up by the employer, not the employee?
Four stand out under these rules, Form III for the gratuity payment or rejection notice, Form X for the Register of Women Employees, Form XI for the Unified Annual Return, and Part III of Form XII when responding to a compounding notice for an offence.
Do employers need to maintain a Register of Women Employees?
Yes, wherever women are employed. Form X captures appointment dates, maternity benefit payments, leave granted and related particulars, and it must always be ready for inspection by the Inspector cum Facilitator.
Where does a woman employee go if her maternity benefit is wrongly withheld?
She, or someone acting on her behalf, files a complaint in Form VIII with the Inspector cum Facilitator, who investigates and can direct the employer to pay. If either side is unhappy with that outcome, an appeal in Form IX goes to the Competent Authority.
What happens if an employer does not pay gratuity even after a direction order?
The person owed the money can apply in Form VII for a recovery certificate under Section 129 of the Code, which lets the amount be recovered much like an arrear of land revenue.
Sources
Where every fact on this page comes from.
- → Maharashtra Government Gazette, Part I L, Extraordinary, 27 August 2021, Notification No. S.S.C. 2021/C.R.28/LABOUR 9, Industries, Energy and Labour Department
- → The Code on Social Security, 2020 (Central Act No. 36 of 2020), Sections 53 to 72, 101 to 105, 123, 133, 134, 138 and 141
- → Public labour law trackers reporting a further Maharashtra Code on Social Security Rules, 2026 draft, Notification No. Miscellaneous 1026/C.R.03/LABOUR 7a, consulted July 2026 for the current status note in this guide
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.