Notification Record & Forms
Notification details and the forms every employer needs, in one place.
- Name of the rules
- Odisha Code on Social Security Rules, 2026 (draft)
- Issuing authority
- Labour and E.S.I. Department, Government of Odisha
- Notified
- Draft published 16 February 2026 in the Odisha Gazette, Extraordinary, No. 664, vide Notification No. 1160 LESI LR POL 0004/2026/LESI dated 15 February 2026
- Objection window
- 45 days from the date copies of the Gazette were made available to the public (closed on or around 2 April 2026)
- Legal basis
- Sections 154, 156 and 158 of the Code on Social Security, 2020 (36 of 2020), read with Section 24 of the General Clauses Act, 1897
- Supersedes
- Odisha Employees Insurance Court Rules 1951; Odisha Workmen Compensation Rules 1923; Odisha Workmen Compensation (Occupational Diseases) Rules 1964; Odisha Maternity Benefit Rules 1965; Odisha Payment of Gratuity Rules 1974; Odisha Unorganised Workers Social Security Rules 2010; also supersedes the earlier draft Odisha Code on Social Security Rules 2021 that was never finalised
- Status as of
- 21 July 2026, still at draft stage; final notification not confirmed
The Labour and ESI Department, Government of Odisha published these draft rules on 16 February 2026 in the Odisha Gazette, inviting objections and suggestions before the rules are finalised. Once notified, they will replace six separate state level rules that currently govern gratuity, maternity benefit, employees compensation and unorganised workers welfare in Odisha, bringing all of it under the framework of the Code on Social Security, 2020.
Forms under the State Rules
Due Dates
Compliance deadlines, forms and how often each one recurs.
| Compliance | Form | Compliance Frequency | Due Date |
|---|---|---|---|
| Attest and return gratuity nomination | Form IV | Event based, on receipt of nomination | Within 30 days of receipt |
| Issue notice accepting or rejecting a gratuity claim | Form VI | Event based, on receipt of gratuity application | Within 15 days of receipt of application |
| Pay gratuity once claim is accepted | Form VI notice | Event based | Not later than the 30th day after receipt of application |
| Register establishment for approved gratuity fund or insurance | Form XII | One time, electronic | At the time of registration |
| Submit statement of fatal accident to Competent Authority | Form XVII | Event based | Within 30 days of receipt of notice from Competent Authority |
| Rectify irregularities pointed out by Inspector cum Facilitator | Written order | Event based | Within 15 days of receipt of the order |
| Deposit cess for building and other construction work | Not applicable | Event based, or annually for projects over 1 year | Within 30 days of completion of work or of assessment; within 30 days of completion of each year for longer projects |
| File the unified annual return | Form XXXII | Annual | On or before 1 February every year |
| File further unified return on sale, abandonment or discontinuance | Form XXXII | Event based | Within 1 month of sale or abandonment, or 4 months of discontinuance |
| Preserve registers and records | Not applicable | Ongoing | Minimum 5 calendar years from the date of last entry |
| Report a vacancy to the career centre | Form XXXIV | Event based | At least 15 days before the last date for receiving applications |
| Report the result of selection against a reported vacancy | Not applicable | Event based | Within 30 days from the date of selection |
| File the Employment Information Return | Form XXXV | Annual | Within 30 days of 31 March, effectively by 30 April |
| Deposit compounding amount after receiving a compounding notice | Form XXXIII | Event based | Within 15 days of receipt of the notice |
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 | Six separate Odisha rules covering the Insurance Court, workmen compensation, maternity benefit, gratuity and unorganised workers, each administered on its own | One consolidated rule book under the Code on Social Security, 2020, covering all of these subjects together |
| Gratuity eligibility for fixed term employees | Continuous service of 5 years generally required under the erstwhile Payment of Gratuity Rules | Reduced to 1 year of completed service for fixed term employees under Section 53 of the Code, carried into Rule 31 |
| Gratuity claim and notice forms | Prescribed separately under the Odisha Payment of Gratuity Rules 1974 | Reissued as Form IV to Form XII under the new rules, tied to specific sections of the Code |
| Employees compensation procedure | Governed by the Odisha Workmen Compensation Rules 1923 and the Occupational Diseases Rules 1964 | Reissued as Form XIII onward under Chapter VI of the new rules, aligned to Sections 88 to 97 of the Code |
| Maternity benefit complaint route | Complaint procedure under the Odisha Maternity Benefit Rules 1965 | Complaint to the Inspector cum Facilitator in Form XIII under Rule 46, with disposal timelines of 45 days, extendable to a maximum of 90 days |
| Unorganised workers registration | Governed independently by the Odisha Unorganised Workers Social Security Rules 2010 | Brought under the Odisha Unorganised Workers Social Security Board constituted under Rule 3, within the wider Code framework |
| Employment exchanges | Functioned as Employment Exchanges under the Employment Exchanges (Compulsory Notification of Vacancies) Act | Rebranded as career centres under Chapter XI, with digital vacancy reporting in Form XXXIV and a yearly Employment Information Return in Form XXXV |
| Registers and returns | Maintained separately for each erstwhile Act | Consolidated and cross referenced with the Odisha Code on Wages Rules 2026, plus a new register of women employees in Form XXXI and a unified annual return in Form XXXII |
| Offences and compounding | Prosecuted individually under each erstwhile Act with separate penalty provisions | Unified compounding mechanism under Section 138 of the Code, with an electronic compounding notice in Form XXXIII |
Applicability
Who the Code covers, and who gets special or exempt treatment.
Covered
- Gratuity (Chapter IV)
- Maternity benefit (Chapter V)
- Employees compensation (Chapter VI)
- Cess on building and construction work (Chapter VII)
- Unorganised, gig and platform workers (Chapter II)
- Career centres and vacancy reporting (Chapter XI)
Exempted / special treatment
- Factories, mines, oilfields, plantations, ports, railway companies and shops or establishments with 10 or more employees; fixed term employees become eligible after 1 year of completed service
- Establishments employing women in factories, mines, plantations and shops or establishments with 10 or more employees
- Employers and employees not already covered under the Employees State Insurance chapter, for employments listed in the Second Schedule to the Code
- All building and other construction work as defined under the Code, subject to notified cost or duration thresholds
- Workers registered with the Odisha Unorganised Workers Social Security Board, including gig and platform workers
- All public sector establishments; private sector establishments once the State Government notifies the applicable employee threshold, generally proposed at 50 or more employees
Frequently Asked Questions
Answers to what employers ask us most about this rule.
What is the Odisha Code on Social Security Rules, 2026?
It is a draft set of state rules that will operationalise the Code on Social Security, 2020 in Odisha, covering gratuity, maternity benefit, employees compensation, welfare cess for construction workers and the Employees Insurance Court, once finalised.
Who issued the draft and when?
The Labour and E.S.I. Department, Government of Odisha, published the draft on 16 February 2026 in the Odisha Gazette, Extraordinary, No. 664, vide Notification No. 1160 LESI LR POL 0004/2026/LESI.
Are these rules currently in force?
No. They remain a draft. The 45 day window for objections and suggestions has closed, but Praans Consultech could not independently confirm a final notification as of 21 July 2026. Employers should keep watching the Labour and ESI Department portal.
What laws will this draft replace once notified?
Six existing Odisha rules: the Employees Insurance Court Rules 1951, the Workmen Compensation Rules 1923, the Workmen Compensation (Occupational Diseases) Rules 1964, the Maternity Benefit Rules 1965, the Payment of Gratuity Rules 1974, and the Unorganised Workers Social Security Rules 2010.
Who can raise objections to the draft, and how?
Any person may send objections and suggestions to the Special Secretary to Government, Labour and ESI Department, Odisha, either by post to Kharavela Bhawan, Bhubaneswar 751001, or by email, in the prescribed proforma covering the name and address of the objector, the chapter and rule concerned, the proposed change and the reasons for it.
Which forms does an employer actually need to file under these rules?
The core employer facing forms are Form VI for gratuity notices, Form XII for establishment registration, Form XV for the accident notice book, Form XVII for fatal accident statements, Form XXXI for the register of women employees, Form XXXII for the unified annual return, and Form XXXIV and Form XXXV for vacancy reporting and the yearly Employment Information Return.
When must the unified annual return be filed?
On or before 1 February every year, under Rule 77(5)(a), covering the preceding year. A further return is due within 1 month of sale or abandonment of the establishment, or within 4 months of discontinuance.
How quickly must an employer respond to a gratuity claim?
Within 15 days of receiving the application, the employer must issue a notice in Form VI either accepting the claim with the amount payable, or rejecting it with reasons. Payment itself is due not later than the 30th day after receipt of the application.
Has the gratuity eligibility period changed for fixed term employees?
Yes. Under Section 53 of the Code, carried into Rule 31, a fixed term employee becomes eligible for gratuity after just 1 year of completed service, rather than the 5 year continuous service earlier required.
What registers must an employer maintain under these rules?
Rule 77 requires a register of employees, a register of attendance and muster roll, and a register of wages under the Odisha Code on Wages Rules 2026, along with a new register of women employees in Form XXXI, all preserved for a minimum of 5 calendar years.
Sources
Where every fact on this page comes from.
- → Odisha Gazette, Extraordinary, No. 664, dated 16 February 2026, Labour and E.S.I. Department Notification No. 1160 LESI LR POL 0004/2026/LESI dated 15 February 2026 (official)
- → The Code on Social Security, 2020 (Act No. 36 of 2020), Ministry of Labour and Employment, Government of India (official)
- → Notification Nos. S.O. 2060(E) dated 3 May 2023 and S.O. 5319(E) dated 21 November 2025, bringing provisions of the Code into force (official)
- → Draft Code on Social Security (Central) Rules, 2025, G.S.R. 935(E) dated 30 December 2025, and the final Social Security (Central) Rules, 2026, G.S.R. 344(E) dated 8 May 2026 (official)
- → Labour and E.S.I. Department, Government of Odisha, Kharavela Bhawan, Bhubaneswar 751001 (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.