Notification Record & Forms
Notification details and the forms every employer needs, in one place.
- Issuing authority
- Labour Department, Government of Nagaland, through the Office of the Labour Commissioner, Kohima
- Notified
- Draft published on 4 June 2026 in the Nagaland Gazette Extraordinary No. 19; final notification not yet issued
- Objection window
- 45 days from the date of publication, closing on or around 19 July 2026
- Legal basis
- Sections 154, 156 and 158 of the Code on Social Security 2020 (No. 36 of 2020)
- Supersedes
- Nagaland Maternity Benefit Rules 1985, Nagaland Workmen's Compensation Rules 1978 and Nagaland Building and Other Construction Workers Rules 2010, once finally notified
- Status as of 24 July 2026
- Still in draft form. The objection window has closed but the State Government has not issued a final notification
The Labour Department of Nagaland has released the draft Nagaland Code on Social Security Rules 2026, the state level rules that will put the central Code on Social Security 2020 into effect across the state. Once finalised, these rules will bring gratuity, maternity benefit, employee compensation, building worker welfare and registration of unorganised, gig and platform workers under a single unified framework, replacing three separate laws that Nagaland has followed for decades.
This guide sets out what employers operating in Nagaland need to track, including the forms to file, the deadlines that apply, and how the new draft compares with the position that exists today. The Nagaland Code on Social Security Rules 2026 was published as a draft on 4 June 2026 in the Nagaland Gazette Extraordinary. The 45 day window for public objections closed around 19 July 2026, and as of the date of this guide the State Government has not issued a final notification, so employers should continue following the laws currently in force.
Forms under the State Rules
Due Dates
Compliance deadlines, forms and how often each one recurs.
| Compliance | Form | Compliance Frequency | Due Date |
|---|---|---|---|
| Registration of establishment for gratuity insurance | Form VI | One time | Within 30 days from notification of the compulsory insurance requirement |
| Payment of cess on building and construction cost | Not applicable | Per project | Within 30 days of the assessment order or completion of the project, whichever is earlier |
| Filing of unified annual return | Form XVII | Annual | On or before 1 February each year, for the preceding year |
| Filing of employment information return | Form XXI | Annual | Within 30 days of the due date of 31 March |
| Reporting of job vacancies to career centre | Form XX | As vacancies arise | At least 15 days before the last date for receiving applications |
| Application for gratuity payment | Form IV | As payable | Ordinarily within 30 days from the date gratuity becomes payable |
| Deposit of compounded amount after notice | Form XIX | As notified | Within 15 days of receipt of the compounding notice |
| Preservation of statutory records | Not applicable | Ongoing | For 2 years from the date of preparation |
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 | Maternity benefit, workmen's compensation and building worker welfare were dealt with under three separate state rules | One consolidated Code on Social Security Rules 2026 covers gratuity, maternity benefit, compensation, building worker welfare and unorganised worker registration |
| Registration of gig and unorganised workers | No dedicated state mechanism existed for registering gig or platform workers | Rule 42 introduces Aadhaar based self registration with a Unique Registration Number for all categories of unorganised workers |
| Gratuity insurance | No specific state rule required employers to insure their gratuity liability | Rule 27 requires most employers to insure gratuity liability with an IRDA regulated insurer |
| Social security governance for unorganised workers | Welfare functions for unorganised workers had no unified statutory board under state rules | Rules 3 to 16 establish the Nagaland Unorganised Workers Social Security Board with defined nomination and fund rules |
| Compounding of offences | State rules did not lay down a detailed compounding procedure | Rule 49 sets out a clear notice and deposit process, closing a proceeding once the compounded amount is paid within 15 days |
Applicability
Who the Code covers, and who gets special or exempt treatment.
Covered
- All employers and establishments in Nagaland to which the Code on Social Security 2020 applies
- women employees for maternity benefit
- employees for gratuity and compensation
- building and other construction workers engaged for at least 90 days in the preceding 12 months
- unorganised, gig and platform workers eligible for registration
Exempted / special treatment
- Central and State Government establishments are exempt from the compulsory gratuity insurance requirement under Rule 27
- establishments exempted under Section 143 must instead follow the terms of an approved Provident Fund, Pension or Insurance Scheme
- fixed term employees become eligible for gratuity after completing one year of contract service
- building workers below 18 years or above 60 years of age are not eligible for registration
Frequently Asked Questions
Answers to what employers ask us most about this rule.
What is the Nagaland Code on Social Security Rules 2026?
It is the draft set of state rules that will put the central Code on Social Security 2020 into practice in Nagaland, covering gratuity, maternity benefit, employee compensation and the welfare of building workers and unorganised workers.
Has the Nagaland Code on Social Security Rules 2026 been finally notified?
No. It was published as a draft on 4 June 2026 and the 45 day objection window closed on or around 19 July 2026. The State Government has not yet issued a final notification.
Which authority issued this draft?
The Labour Department, Government of Nagaland, issued the draft through the Office of the Labour Commissioner, under the signature of the Joint Secretary to the Government of Nagaland.
Which older laws will these rules replace?
Once notified, they will replace the Nagaland Maternity Benefit Rules 1985, the Nagaland Workmen's Compensation Rules 1978 and the Nagaland Building and Other Construction Workers Rules 2010.
Do employers need to insure their gratuity liability?
Yes. Rule 27 requires most employers, other than Central or State Government establishments, to take gratuity insurance from an insurer regulated by the Insurance Regulatory and Development Authority.
How can unorganised, gig or platform workers register under these rules?
Under Rule 42, eligible workers can self register using their Aadhaar number on the state government portal and receive a Unique Registration Number once registration is complete.
What is the deadline for filing the annual return?
Employers must file the Unified Annual Return in Form XVII on or before 1 February each year, covering the preceding year, under Rule 48(3)(a).
How is cess on building and construction work assessed and paid?
Cess must be paid within 30 days of the assessment order or completion of the project, whichever is earlier, under Rule 43. Late payment attracts interest at 1 percent per month.
Can an employer appeal against a cess assessment?
Yes. Rule 44 allows an employer to appeal to the appellate authority by paying a non refundable fee of half a percent of the disputed amount, capped at Rs 25000. The appeal must be disposed of within 60 days.
What happens if an employer wants to compound an offence?
Once a compounding notice is issued under Rule 49, the employer can apply and must deposit the compounded amount within 15 days to close the proceeding.
Is there a separate welfare board for building and construction workers?
Yes. Part II of Chapter 2 sets up the Nagaland Building and Other Construction Workers Welfare Board, which runs schemes such as education incentives, hospitalisation assistance, interest free loans and marriage assistance for registered workers.
What is the minimum work period for a building worker to register?
A building or other construction worker must be between 18 and 60 years of age and must have worked for at least 90 days in the preceding 12 months to be eligible for registration.
How long must employers preserve statutory records?
Records maintained under the Code and these rules must be preserved for 2 years from the date of their preparation, as required by Rule 48(2).
Where can employers send objections or suggestions on the draft?
Objections and suggestions can be sent to the Labour Commissioner, Office of the Labour Commissioner, New Secretariat Complex, Nagaland, Kohima 797004, or by email to labcomm-ngl@nic.in.
What should employers in Nagaland do while the rules remain in draft form?
Employers should keep following the laws currently in force and the Code on Social Security 2020, while preparing internally for new requirements such as gratuity insurance and the unified annual return once the rules are finally notified.
Sources
Where every fact on this page comes from.
- → The Nagaland Gazette Extraordinary No. 19, dated 4 June 2026, Notification No. LAB/DRAFT/LC/1/26/2025-26/196, published by the Directorate of Printing and Stationery, Nagaland, containing the Draft Nagaland Code on Social Security Rules 2026 (official)
- → The Code on Social Security 2020 (No. 36 of 2020), Government of India (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.