Notification Record & Forms
Notification details and the forms every employer needs, in one place.
- Name of the rules
- Manipur Social Security Rules, 2026 (draft)
- Issuing authority
- Skills, Labour, Employment and Entrepreneurship Department, Government of Manipur
- Notified
- 18 June 2026, published in Manipur Gazette Extraordinary No. 137 dated 25 June 2026
- Objection window
- 45 days from the date copies of the gazette are made available to the public, closing around early to mid August 2026
- Legal basis
- Sections 154 and 156 of the Code on Social Security, 2020 (Central Act No. 36 of 2020)
- Supersedes
- All rules framed under the earlier state labour enactments that stand repealed by Sub Section 1 of Section 164 of the Code on Social Security, 2020, including the draft rules earlier published vide Notification No. 5/44/2018 L&E Pt 2 dated 19 November 2021
- Status as of
- 23 July 2026, still a draft awaiting final publication
The Government of Manipur, through the Skills, Labour, Employment and Entrepreneurship Department, notified the draft Manipur Social Security Rules 2026 on 18 June 2026, published in Manipur Gazette Extraordinary No. 137 dated 25 June 2026. The draft rules are made under Sections 154 and 156 of the Code on Social Security, 2020, the central law that folded nine older labour statutes including the Payment of Gratuity Act, the Maternity Benefit Act, the Employees Compensation Act, and the Unorganised Workers Social Security Act into one code.
Once finalized, these state rules will govern how Manipur administers social security registration, two welfare boards, the Employees Insurance Court, gratuity claims, maternity appeals, employees compensation, cess on building workers, and employer reporting duties within the state.
This is a draft notification. It invites objections and suggestions for a period of 45 days from the date copies of the gazette are made available to the public, placing the window at roughly early to mid August 2026. The rules will take effect only after final publication in the Manipur Gazette.
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 XX | Annual | On or before 28 or 29 February each year, for the preceding year |
| Return on sale or closure of establishment | Form XX | Event based | Within one month of sale or abandonment, or four months of discontinuance |
| Employment Information Return | Form XXIV | Annual | Within 30 days of the close of the financial year on 31 March |
| Reporting of a vacancy to the Career Centre | Form XXIII | Event based, before recruitment | At least 15 days before the last date for receiving applications |
| Verification and return of a nomination form | Form III, IV, V | Event based | Within 30 days of receiving the nomination from the employee |
| Deposit of the compounding amount after notice | Form XXII | Event based | Within 15 days of receiving the compounding notice |
| Preservation of statutory records and registers | Ongoing | Retain for 5 years from the date of preparation | |
| Deposit toward funeral expenses on a fatal injury | Event based | Along with the compensation deposited with the Competent Authority |
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 | Nine separate central laws applied in Manipur, among them the Payment of Gratuity Act 1972, the Maternity Benefit Act 1961, the Employees Compensation Act 1923, the Building and Other Construction Workers Welfare Cess Act 1996, and the Unorganised Workers Social Security Act 2008. | One Code on Social Security 2020, operationalised in the state through the Manipur Social Security Rules 2026, once finalized. |
| Unorganised worker welfare | Handled under the Unorganised Workers Social Security Act 2008 through a separate state board and a separate registration process. | Folded into the Code through the Manipur Unorganized Workers Social Security Board, a 31 member body chaired by the Minister of Labour and Employment with a defined term of three years. |
| Building worker welfare | Administered under the Building and Other Construction Workers Welfare Cess Act 1996 and its Manipur rules. | Continued through the Manipur Building and Other Construction Workers Welfare Board, now placed within the same Code and the same state rules as every other social security scheme. |
| Grievance forum for insured persons | Employees State Insurance disputes went to the Employees Insurance Court under the ESI Act 1948, run under separate procedural rules. | The Employees Insurance Court continues under Section 48 of the Code, with its procedure, application forms, fees, and appeal timelines now set out in Chapter III of the state rules. |
| Registration and filing | Establishments filed separate registrations and returns under each of the nine laws, often on paper. | A single unified annual return in Form XX, filing that can be done online, plus a shared registration process for compulsory insurance and welfare board registration. |
| Career centres | Employment Exchanges under the Employment Exchanges Compulsory Notification of Vacancies Act 1959 handled vacancy reporting. | Existing Employment Exchanges continue to function as Career Centres until the state notifies otherwise, with vacancy reporting, unique vacancy numbers, and annual employment information returns built into Chapter XI of the rules. |
| Compounding of offences | Each of the nine laws had its own, inconsistent compounding process, where one existed at all. | A single Compounding Officer mechanism under Rule 50, with a standard notice, application, and payment timeline for a first time offence. |
Applicability
Who the Code covers, and who gets special or exempt treatment.
Covered
- Every establishment and employer in Manipur that falls within the reach of the Code on Social Security 2020, including factories, shops, commercial establishments, and building or construction sites.
- All employees for the purposes of gratuity, maternity benefit, and employees compensation, including those on fixed term employment once they complete the qualifying period.
- Building and other construction workers who have worked at least 90 days in a year, who must register with the Manipur Building and Other Construction Workers Welfare Board.
- Women employees, whose particulars must be recorded by the employer in a dedicated register under Form XIX.
- Every employer with vacancies in public sector or covered private sector establishments, who must report vacancies to the Career Centre before filling them.
Exempted / special treatment
- Establishments already exempted under Section 143 of the Code continue to operate under their existing provident fund or gratuity trust, subject to conditions on record keeping and reporting laid down in Rule 59.
- Fixed term employees become eligible for gratuity after completing one year of service under the contract, rather than the five years otherwise required, calculated at 15 days wages for every completed year or part year beyond six months.
- Workers who fall short of the 90 day threshold in a given year are not eligible for registration or renewal for that year.
- Establishments in the private sector are covered only from the date the State Government notifies the threshold class or category to which the vacancy reporting duty applies.
Frequently Asked Questions
Answers to what employers ask us most about this rule.
What are the Manipur Social Security Rules 2026?
They are the draft state rules that operationalise the Code on Social Security 2020 in Manipur, covering the two state welfare boards, the Employees Insurance Court, gratuity, maternity benefit, employees compensation, cess on building workers, and employer reporting duties.
Have the Manipur Social Security Rules 2026 been finalized?
No. As of 23 July 2026 they remain a draft, published in the Manipur Gazette on 25 June 2026 with a 45 day objection window. They take effect only after final publication.
Which department issued the draft rules?
The Skills, Labour, Employment and Entrepreneurship Department, Government of Manipur, under Notification No. LAB 104/2/2021 LAB and EM LAB&EMPL dated 18 June 2026.
What older laws do these rules replace in Manipur?
They supersede the earlier state rules framed under the nine central laws that were repealed and folded into the Code on Social Security 2020, including gratuity, maternity benefit, employees compensation, and unorganized and construction worker welfare legislation.
Which forms does an employer in Manipur need to file under these rules?
The main ones are Form VIII and Form IX for insurance registration, Form X for employee details, Form XII and Form XIII for workplace injuries, Form XIX for the register of women employees, Form XX for the unified annual return, Form XXII for compounding an offence, and Form XXIII and Form XXIV for vacancy and employment information reporting.
When is the unified annual return due?
On or before 28 or 29 February each year, covering the preceding calendar year, filed in Form XX.
What happens if an establishment sells or closes down during the year?
The employer must file a further unified return within one month of a sale or abandonment, or within four months of discontinuing operations.
How long must an employer keep statutory records?
For five years from the date the record was prepared, under Rule 49.
What must an employer do when a workplace accident causes death?
Deposit 15,000 rupees with the Competent Authority toward funeral expenses, in addition to the compensation itself, and submit a fatal accident report in Form XIII within 30 days of receiving notice from the authority.
How does an employee nominate someone for gratuity?
By filing Form III within one month of completing one year of continuous service. The employer must verify the details and return a duplicate copy within 30 days of receiving it.
Are fixed term employees eligible for gratuity in Manipur?
Yes. A fixed term employee becomes eligible after completing one year under the contract, paid at 15 days wages for every completed year or part year beyond six months, instead of the usual five year qualifying period.
Who can register as a building or construction worker beneficiary?
A worker who has been engaged in building or construction work for at least 90 days in a year, registered on the Welfare Board portal and issued a digital identity card.
How is a first time offence compounded under the draft rules?
A notified Compounding Officer issues a notice in Form XXI. The employer applies in Form XXII and deposits the compounding amount within 15 days, after which no prosecution follows for that offence.
What is the penalty for failing to pay gratuity in Manipur?
Imprisonment up to one year, or a fine up to 50,000 rupees, or both, under Section 133 of the Code on Social Security 2020, since the state rules themselves set out procedure rather than penalty amounts.
Where can an employer send objections to the draft rules?
To the Secretary, Skills, Labour, Employment and Entrepreneurship Department, Government of Manipur, Ground Floor, Civil Secretariat Building North Block, Imphal 795001, Room No. 14, or by email to labemp123 at gmail dot com, before the 45 day window closes.
Sources
Where every fact on this page comes from.
- → Manipur Gazette Extraordinary No. 137, Imphal, Thursday, 25 June 2026, Notification No. LAB 104/2/2021 LAB and EM LAB&EMPL dated 18 June 2026, Government of Manipur, Skills, Labour, Employment and Entrepreneurship Department. (official)
- → The Code on Social Security, 2020 (Central Act No. 36 of 2020), Ministry of Labour and Employment, Government of India, in particular Sections 133, 134, 138, 143, 154, 156, and 164. (official)
- → The Code on Social Security (Central) Rules, 2026, notified by the Ministry of Labour and Employment vide Notification No. G.S.R. 344(E) dated 8 May 2026. (official)
- → Skills, Labour, Employment and Entrepreneurship Department, Government of Manipur, Ground Floor, Civil Secretariat Building North Block, Imphal 795001, email labemp123 at gmail dot com. (official)
- → Praans Consultech research and analysis of Manipur state labour law implementation as of July 2026. (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.