Notification Record & Forms
Notification details and the forms every employer needs, in one place.
- Issuing authority
- Labour, Employment, Skill Development and Entrepreneurship Department, Government of Mizoram
- Notified
- Pre published as a draft on 18 May 2026 (Notification No. B.14015/6/2019 LESDE dated 11 May 2026)
- Objection window
- 45 days from the date copies of the gazette were made available to the public, closing in early July 2026
- Legal basis
- Sections 154 and 156 of the Code on Social Security 2020, read with section 24 of the General Clauses Act 1897
- Supersedes
- Mizoram Code on Social Security Rules 2023
- Status as of
- 24 July 2026, still a draft, final notification pending
The Labour, Employment, Skill Development and Entrepreneurship Department of the Government of Mizoram has released a fresh draft of the Mizoram Code on Social Security Rules 2026. Once finalised, it will replace the Mizoram Code on Social Security Rules 2023 and continue to operationalise the Code on Social Security 2020 within the state.
The draft covers gratuity, maternity benefit, employee compensation, building and construction worker welfare, and unorganised worker social security. Most of the timelines and forms carry over from the 2023 rules, and a handful of new provisions have been added. Employers in Mizoram can use this guide to see exactly what changes, what to file, and when.
Forms under the State Rules
Due Dates
Compliance deadlines, forms and how often each one recurs.
| Compliance | Form | Compliance Frequency | Due Date |
|---|---|---|---|
| Notice for payment or rejection of a gratuity claim | Form VIII | Event based | Within 15 days of receiving the gratuity application |
| Payment of gratuity once admitted | Form VIII | Event based | Within 30 days of receiving the gratuity application |
| Nomination for gratuity, existing employees | Form IV | One time | Within 90 days of the rules coming into force |
| Nomination for gratuity, new employees | Form IV | Event based | Within 30 days of completing 1 year of service |
| Cess payment for building and construction work | Not applicable | Event based or yearly | Within 30 days of project completion, or within 30 days of completing each year for projects running beyond 1 year |
| Compounding amount deposit | Form XXIII | Event based | Within 15 days of receiving the compounding notice |
| Unified annual return | Form XXII | Yearly | On or before 1 February every year |
| Vacancy reporting to the career centre | Form XXIV | Event based | At least 15 days before the last date for receiving applications |
| Employment Information Return, Form EIR | Form XXV | Yearly | Within 30 days of the end of the financial year, that is by 30 April |
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 |
|---|---|---|
| Legal status | Final rules, in force since 3 February 2023 | Draft rules, pre published 18 May 2026, not yet finally notified as of 24 July 2026 |
| Overall size | 30 rules | 34 rules, reorganised across 12 clearly separated chapters |
| Unorganised Workers Board meetings | Board meets once every 6 months | Board meets once every 3 months, doubling the frequency |
| Views on exemption applications | No specific timeline for the State Board to respond | New Rule 31 sets a 6 month deadline for the Board to forward its views, with room for the appropriate Government to extend or decide on its own if the deadline is missed |
| Conditions after exemption is granted | No dedicated rule | New Rule 32 requires exempted establishments to maintain prescribed records and returns, and cancels the exemption automatically on any merger, demerger, acquisition, sale, amalgamation, or restructuring |
| Provident and pension trust management | No dedicated rule on Board of Trustees | New Rule 33 fixes equal employer employee representation, an employer Chairperson with a casting vote, and quarterly meetings |
| Misuse of benefits | No specific consequence prescribed | New Rule 34 lets the State Government bar an establishment or person from further benefits for a period it fixes, once misuse is found |
Applicability
Who the Code covers, and who gets special or exempt treatment.
Covered
- All establishments to which the Code on Social Security 2020 applies in Mizoram, across gratuity, maternity benefit, and employee compensation
- Building and construction workers and their employers, through the cess and welfare board framework
- Unorganised sector workers registered with the Mizoram Unorganised Workers Social Security Board
- Fixed term employees, eligible for gratuity after 1 year of service at 15 days wages per completed year
- Public sector establishments, which must report every vacancy to the career centre
- Women employees, through the register of women employees and maternity benefit provisions
Exempted / special treatment
- Establishments granted exemption under section 143 of the Code, subject to the record keeping conditions in Rule 32 and automatic cancellation on a change in legal status
- Regular employees still need 5 years of continuous service for standard gratuity eligibility
- Private sector establishments ordinarily below 25 employees, unless the state notifies a lower threshold
Frequently Asked Questions
Answers to what employers ask us most about this rule.
Is the Mizoram Code on Social Security Rules 2026 already in force?
No. As of 24 July 2026 it remains a draft. The 45 day objection window closed in early July 2026, but the Government of Mizoram has not yet issued a final notification. Employers should keep following the Mizoram Code on Social Security Rules 2023 until the new rules are formally notified.
What does this draft replace?
It is proposed to supersede the Mizoram Code on Social Security Rules 2023, which itself had earlier consolidated 5 separate state laws covering workmen compensation, gratuity, maternity benefit, building worker welfare, and unorganised worker social security.
Which forms does an employer actually need to fill?
The forms an employer files or maintains directly include the gratuity payment notice, Form VIII, establishment registration, Form XIII, the accident notice book, Form XVI, the fatal accident statement, Form XVII, the register of women employees, Form XXI, the unified annual return, Form XXII, and the employment information return, Form XXV.
When is the annual return due?
The unified annual return in Form XXII must be uploaded or submitted on or before 1 February every year, covering the preceding year.
How quickly must an employer respond to a gratuity application?
Within 15 days of receiving the application, the employer must issue a notice either admitting the claim and fixing a payment date, or explaining why the claim is not admissible.
What happens if an employer misses the gratuity payment window?
The employee, nominee, or legal heir can apply to the competent authority in Form IX within 180 days, and the authority is expected to dispose of the matter within 90 days.
Do fixed term employees get gratuity?
Yes. A fixed term employee becomes eligible for gratuity after completing 1 year under the contract, at the rate of 15 days wages for every completed year of service or part exceeding 6 months, compared to the usual 5 year threshold for regular employees.
How much does an employer need to deposit for a fatal workplace injury?
15000 rupees, in addition to the compensation itself, must be deposited with the competent authority towards funeral expenses. This amount rises automatically if the Central Government enhances the figure.
What is new about the Unorganised Workers Board under this draft?
The Board is now required to meet once every 3 months instead of once every 6 months under the 2023 rules, giving unorganised sector matters more frequent attention.
Are there any brand new rules in the 2026 draft that were not in the 2023 rules?
Yes. 4 new rules have been added, covering the timeline for the State Board to give its views on exemption applications, the conditions that apply after an exemption is granted, the management of provident and pension trust boards, and the consequences of misusing benefits under the Code.
Which employers must report vacancies to the career centre?
Public sector establishments must report every vacancy. Private sector establishments ordinarily employing 25 or more people must also report vacancies before filling them, unless the state notifies a different threshold.
Can gratuity related forms be filed electronically?
Yes. Nominations, gratuity applications, notices, and appeals can all be submitted electronically, by registered post, or through personal service, at the employer or employee's choice.
What should employers do while the rules remain a draft?
Continue complying with the Mizoram Code on Social Security Rules 2023, watch the LESDE Department website and the Mizoram Gazette for the final notification, and start preparing internal processes around the new provisions expected once the draft is finalised.
Sources
Where every fact on this page comes from.
- → The Mizoram Gazette Extraordinary, Volume LV, Issue No. 411, dated 18 May 2026, Notification No. B.14015/6/2019 LESDE dated 11 May 2026, Labour, Employment, Skill Development and Entrepreneurship Department, Government of Mizoram (official)
- → The Mizoram Code on Social Security Rules 2023, Notification No. B.14015/6/2019 LESDE dated 3 February 2023, Mizoram Gazette Extraordinary Issue No. 61 (official)
- → The Code on Social Security 2020, Act No. 36 of 2020, Ministry of Labour and Employment, Government of India (official)
- → lesde.mizoram.gov.in, the official website of the Labour, Employment, Skill Development and Entrepreneurship Department, Government of Mizoram (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.