Notification Record & Forms
Notification details and the forms every employer needs, in one place.
- Issuing authority
- Department of Labour, Employment and Skill Development, Government of Meghalaya
- Notified
- Notification No. LE&SD.39/2024/24 dated 3 January 2025, published in the Gazette of Meghalaya on 30 January 2025
- Objection window
- 45 days from the date of publication, closing on or around 17 February 2025
- Legal basis
- Sections 154 and 156 of the Code on Social Security, 2020 (Act No. 36 of 2020)
- Supersedes
- The Assam Maternity Benefit Rules 1965 (as earlier adapted for Meghalaya), the Payment of Gratuity (Meghalaya) Rules 1977, and the Building and Other Construction Workers (Regulation of Employment and Conditions of Service) Rules 2008
- Status as of
- 23 July 2026, still showing as a draft; a separate final notification for Meghalaya could not be located in official or independent tracking sources
India's four central Labour Codes, namely the Code on Wages, the Industrial Relations Code, the Code on Social Security, and the Occupational Safety, Health and Working Conditions Code, replace 29 older central labour laws. For the Code on Social Security to actually work in Meghalaya, the state has to frame its own rules, and the Code on Social Security Meghalaya Rules 2024 is that draft.
This is a draft, not a final law. The Department of Labour, Employment and Skill Development, Government of Meghalaya published these draft rules on 3 January 2025, using powers under the Code on Social Security, 2020. The government invited objections and suggestions for a period of 45 days, a window that closed on or around 17 February 2025.
Note: Even though the objection period is long over, a separate gazette notification confirming that Meghalaya has finalised these Rules could not be located during our research. Independent trackers that follow state wise progress under the four central Labour Codes continued to show Meghalaya's Social Security Rules at the January 2025 draft stage as of mid 2026. Please check the Meghalaya Gazette and the Labour Commissioner's website for the latest position before treating this draft as settled law.
Forms under the State Rules
Due Dates
Compliance deadlines, forms and how often each one recurs.
| Compliance | Form | Compliance Frequency | Due Date |
|---|---|---|---|
| Payment of cess for a building or construction project | One time per project | Within 30 days of the assessment order or completion of the project, whichever is earlier | |
| Employer's response to a gratuity claim | Form XIII | Per claim | Within 15 days of receiving the employee's application in Form XII |
| Payment of gratuity once the amount is determined | Form XVI | Per claim | Within 30 days of receiving the Competent authority's notice |
| Filing the Unified Annual Return | Form XXXVII | Annual | On or before 1 February every year |
| Filing the Employment Information Return | Form XXXX | Annual | Within 30 days of 31 March, that is by 30 April |
| Reporting a vacancy to the Regional Career Centre | Form XXXIX | Per vacancy | At least 15 days before the last date set for receiving applications |
| Reporting a vacancy to the Central Career Centre | Form XXXIX | Per vacancy | At least 40 days before the last date set for receiving applications |
| Paying the compounding amount for an offence | Form XXXVIII | Per notice | Within 15 days of receiving the compounding notice |
| Preserving records under Chapter V | Ongoing | Keep for 5 years from the date of preparation | |
| Depositing funeral expenses after a work related death | Per case | Along with the compensation deposit, a minimum of Rs 15,000 |
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 |
|---|---|---|
| Which law applies | Three separate rules: the Assam Maternity Benefit Rules 1965, the Payment of Gratuity (Meghalaya) Rules 1977, and the Building and Other Construction Workers Rules 2008 | One consolidated set, the Code on Social Security Meghalaya Rules 2024 |
| Gratuity for fixed term employees | Not clearly available under the older framework | Available after just one year of service, paid at 15 days of wages for every completed year |
| Filing mode | Mostly paper based filing | Nomination, applications and notices can be sent electronically or through the state Portal, in addition to physical delivery |
| Welfare boards | No single, unified Board structure tied to the Code | Two dedicated Boards, one for unorganised workers and one for building and construction workers, each with a defined composition and term |
| Handling offences | Prosecution was often the main route | Many offences can be compounded by paying an amount within 15 days |
| Vacancy reporting | Handled under the older Employment Exchanges framework | Brought under Chapter XIII of the Code, with defined reporting timelines and a yearly return |
| What counts as wages for gratuity | Frequently disputed | Rule 11 lists exclusions such as medical reimbursement, stock options, creche allowance, telephone or internet reimbursement, and meal vouchers |
Applicability
Who the Code covers, and who gets special or exempt treatment.
Covered
- All establishments and employees across the whole of Meghalaya, once the Rules are finally notified
- Employees under Chapter IV, Chapter V, Chapter VI and Chapter VIII of the Code, covering insurance type benefits, maternity benefit, employee's compensation and cess
- Unorganised workers registered as beneficiaries with the Meghalaya Unorganised Workers Social Security Board
- Building and other construction workers registered with the Meghalaya Building and Other Construction Workers Welfare Board
- Women employees, through the register that employers must keep under Rule 29
Exempted / special treatment
- Establishments exempted under Section 143 of the Code, which must still maintain records and file returns, and whose exemption ends automatically on merger, demerger, acquisition, sale or amalgamation
- Vacancies excluded under Section 140 of the Code, kept outside the vacancy reporting rules
- Private sector establishments, brought under vacancy reporting only from a date the State Government notifies separately, and only for the classes of establishments it specifies
- Fixed term employees, who qualify for gratuity after one year of service instead of the usual five
- Public sector establishments, which must report vacancies to a Career Centre before filling any post, ahead of the graduated rollout planned for private establishments
Frequently Asked Questions
Answers to what employers ask us most about this rule.
What is the Code on Social Security Meghalaya Rules 2024?
It is a set of state level rules that the Government of Meghalaya has drafted to apply the central Code on Social Security, 2020 within the state. It covers gratuity, maternity benefit, employee compensation, cess on construction projects, and welfare boards for unorganised and construction workers.
Who published this draft and under what authority?
The Department of Labour, Employment and Skill Development, Government of Meghalaya published it on 3 January 2025, using powers given by Sections 154 and 156 of the Code on Social Security, 2020.
What does the 45 day objection window mean?
The law requires the government to give the public a chance to object or suggest changes before finalising rules of this kind. Meghalaya gave 45 days from 3 January 2025, a period that ended on or around 17 February 2025.
Has this draft become the final law?
Not as far as official sources show. Even though the objection window closed long ago, no separate final notification for Meghalaya was located as of July 2026. Please check the current Gazette of Meghalaya before relying on it for compliance.
Which older rules will this draft replace?
Once finalised, it will replace the Assam Maternity Benefit Rules 1965 as earlier adapted for Meghalaya, the Payment of Gratuity (Meghalaya) Rules 1977, and the Building and Other Construction Workers Rules 2008.
Who is covered by these Rules?
Once notified, the Rules will cover establishments and employees across Meghalaya, including unorganised workers and building or construction workers who register with the respective state Boards, along with employers who must maintain records such as the register of women employees.
What forms does an employer need to keep ready?
Key forms include Form XIII for responding to a gratuity claim, Form XX for the accident notice book, Form XXXVI for the register of women employees, Form XXXVII for the annual return, and Form XXXIX and Form XXXX for vacancy and employment reporting.
When is the annual return due?
The Unified Annual Return in Form XXXVII must be uploaded on or before 1 February every year, covering the preceding year.
How does an employee claim gratuity, and how fast must the employer respond?
The employee, nominee or legal heir applies in Form XII, usually within 30 days of gratuity becoming due. The employer must reply in Form XIII within 15 days, either confirming the amount payable or explaining why the claim is not accepted.
Are fixed term employees eligible for gratuity?
Yes. Under Rule 11, a fixed term employee becomes eligible for gratuity after completing just one year of service, paid at the rate of 15 days wages for every completed year or part of a year beyond six months.
What is the register of women employees?
It is a record, kept in Form XXXVI, that every establishment employing women must maintain. It tracks details such as the date of appointment, leave taken, maternity benefit paid, and related particulars for each woman employee.
What is cess, and when must it be paid?
Cess is a levy on the cost of a building or construction project. Under Rule 24, an employer must pay it within 30 days of the assessment order or the completion of the project, whichever comes first, and interest of 1 percent a month applies to late payment.
Can an employer avoid prosecution for an offence under these Rules?
For offences the law allows to be compounded, yes. The employer can pay a composition amount within 15 days of receiving a notice in Form XXXVIII, which settles the matter without a court case.
Where should objections or suggestions on the draft be sent?
To the Deputy Secretary to the Government of Meghalaya, Department of Labour, Employment and Skill Development, Secretariat Hills, Shillong, or by email to labourdeptt.sectt@gmail.com, within the specified period.
Where can I read the official document myself?
The Office of the Labour Commissioner, Government of Meghalaya hosts the draft on its website, and the Gazette of Meghalaya, Part IIA dated 30 January 2025 carries the full published text.
Sources
Where every fact on this page comes from.
- → Draft Notification No. LE&SD.39/2024/24 dated 3 January 2025, Department of Labour, Employment and Skill Development, Government of Meghalaya, the draft rules document itself (official)
- → Gazette of Meghalaya, Part IIA, published 30 January 2025, Meghalaya Government Printing and Stationery, megpns.gov.in (official)
- → Office of the Labour Commissioner, Government of Meghalaya, official website, meglc.gov.in (official)
- → The Code on Social Security, 2020 (Act No. 36 of 2020), Ministry of Labour and Employment, Government of India (official)
- → Ministry of Labour and Employment announcements on the nationwide implementation of the four Labour Codes from 21 November 2025 (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.