Notification Record & Forms
Notification details and the forms every employer needs, in one place.
- Issuing authority
- Government of Puducherry, Labour Department
- Notified
- G.O. Ms. No. 2/AIL/Lab./G/2022 dated 18 March 2022, published in the Gazette of Puducherry, Part II Extraordinary, Number 14, dated 29 March 2022
- Objection window
- 45 days from the date copies of the Gazette were made available to the public, closed around May 2022
- Legal basis
- Sections 154 and 156 of the Code on Social Security 2020, read with Section 24 of the General Clauses Act 1897
- Supersedes
- Workmen's Compensation Puducherry Rules 1964, Puducherry Employees State Insurance Court Rules 1965, Puducherry Payment of Gratuity Rules 1973, Building and Other Construction Workers Welfare Cess Rules 1998 as adopted by Puducherry, and Puducherry Unorganised Workers Social Security Rules 2020
- Status as of
- August 2026, still shown as a Draft Notification on the Puducherry Labour Department website, final notification not traced
The Union Territory of Puducherry has drafted the Puducherry Code on Social Security Rules 2022 to operationalise the Code on Social Security 2020 at the state level. Instead of keeping five separate rule books for gratuity, workmen compensation, maternity benefit, building worker welfare cess and unorganised worker social security, the Labour Department has folded all of them into one set of rules running across 76 rules and 27 forms.
Forms under the State Rules
Due Dates
Compliance deadlines, forms and how often each one recurs.
| Compliance | Form | Compliance Frequency | Due Date |
|---|---|---|---|
| Submit nomination for gratuity, existing employees | Form IV (Rule 31(2)) | One time | Within 90 days from commencement of these rules |
| Submit nomination for gratuity, employees completing one year of service | Form IV (Rule 31(2)) | One time | Within 30 days of completing one year of service |
| Employer verifies and returns nomination copy | Form IV (Rule 31(3)) | Event based | Within 30 days of receiving the nomination |
| Apply for payment of gratuity | Form V (Rule 32(1)) | Event based | Ordinarily within 30 days from the date gratuity becomes payable |
| Employer issues notice admitting or rejecting gratuity claim | Form VI (Rule 33(1)) | Event based | Within 15 days of receiving the application, payment date fixed within 30 days |
| Apply to competent authority for direction on gratuity | Form VII (Rule 35(1)) | Event based | Within 180 days of the cause for the application |
| Deposit funeral expense amount on death of an employee | Not applicable (Rule 48) | Event based | On the death of the employee due to injury |
| File appeal against a gratuity order | Not applicable (Rule 43(1)) | Event based | As specified under Section 56(8) of the Code |
| Disposal of maternity benefit complaint | Form XII (Rule 47(2)) | Event based | Within 90 days of filing the complaint |
| Disposal of maternity benefit appeal | Form XIII (Rule 47(6)) | Event based | Within 90 days of filing the appeal |
| Disposal of employees compensation matter | Not applicable (Rule 56(1)) | Event based | Within 3 months from the date of reference |
| Preserve registers and records | Forms XXI to XXIV (Rule 72(5)) | Ongoing | 5 calendar years from the date of the last entry |
| Issue wage slip to employees | Form XXV (Rule 72(6)) | Every wage period | Before 24 hours of payment of wages |
| File unified annual return | Form XXVI (Rule 72(9)) | Annual | On or before 28 or 29 February each year |
| Deposit compounding amount after notice | Form XXVII (Rule 73(2)) | Event based | Within 15 days of receiving 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 | Five separate Puducherry rule books covering compensation, ESI court, gratuity, cess and unorganised workers | One consolidated Puducherry Code on Social Security Rules 2022 covering all five areas |
| Employees compensation | Governed by the Workmen's Compensation Puducherry Rules 1964 | Governed by Chapter VI of these rules along with a standardised funeral expense deposit of Rupees 15000 under Rule 48 |
| Gratuity | Governed by the Puducherry Payment of Gratuity Rules 1973 | Governed by Chapter IV of these rules, with nomination, application and payment now allowed electronically as well as by post |
| Employees State Insurance disputes | Adjudicated under the Puducherry Employees State Insurance Court Rules 1965 | Adjudicated by the Employees Insurance Court under Chapter III of these rules, following Code of Civil Procedure 1908 practice |
| Building worker welfare cess | Governed by the Building and Other Construction Workers Welfare Cess Rules 1998 as adopted by Puducherry | Governed by Chapter VII of these rules under Sections 100 and 101 of the Code |
| Unorganised worker social security | Governed by the Puducherry Unorganised Workers Social Security Rules 2020 | Governed by Chapter II Part A of these rules, with the Board's composition restated under the Code |
| Records and registers | Maintained separately under each of the five earlier rule books | Consolidated into four common registers under Rule 72 plus a single unified annual return in Form XXVI |
| Compounding of offences | No single compounding mechanism across these welfare laws | A standard compounding procedure under Rule 73 with one notice, application and certificate format in Form XXVII |
Applicability
Who the Code covers, and who gets special or exempt treatment.
Covered
- Every employer liable to pay gratuity to an employee who has completed the qualifying period of service, including fixed term employees
- Employers and employees covered under the employees compensation chapter for scheduled occupations and injuries arising out of and in the course of employment
- Establishments employing women, for maternity benefit and the register of women employees under Rule 72
- Employers undertaking building or other construction work above the notified cost threshold, for welfare cess under Chapter VII
- Unorganised, gig and platform workers in Puducherry, for registration with the Unorganised Workers Social Security Board
- Every employer required to maintain registers, issue wage slips and file the unified annual return under Rule 72
Exempted / special treatment
- Establishments and employees already covered by a separate approved gratuity fund scheme that meets the conditions of the Code
- Employees covered under the Employees State Insurance scheme for the same injury, since compensation and ESI benefits are not payable together
- Establishments already covered under a maternity benefit scheme framed by the Employees State Insurance Corporation
- Building or construction work below the notified cost threshold, and work carried out purely for a person's own residential use
- Workers already registered and covered under the Employees Provident Fund or Employees State Insurance schemes for the same period
- Establishments specifically exempted by the Government of Puducherry through a notification under the Code
Frequently Asked Questions
Answers to what employers ask us most about this rule.
What is the Puducherry Code on Social Security Rules 2022?
They are a set of draft state rules that bring gratuity, employees compensation, maternity benefit, employees state insurance court procedure, building worker welfare cess and unorganised worker social security under one rule book for Puducherry, in line with the Code on Social Security 2020.
Have these rules been finally notified?
No. As of August 2026 the Puducherry Labour Department website still lists this as a Draft Notification and no separate final notification has been traced, so employers should keep following the five older rules until a final notification is issued.
Which older rules do these draft rules replace?
They are meant to replace the Workmen's Compensation Puducherry Rules 1964, the Puducherry Employees State Insurance Court Rules 1965, the Puducherry Payment of Gratuity Rules 1973, the Building and Other Construction Workers Welfare Cess Rules 1998 as adopted by Puducherry, and the Puducherry Unorganised Workers Social Security Rules 2020.
Do employers in Puducherry need to submit fresh gratuity nominations?
Yes, once the rules take effect. Existing employees who have not yet filed a nomination must do so within 90 days of commencement, and employees completing one year of service afterward must file within 30 days of completing that year.
How soon must an employer respond to a gratuity claim?
Within 15 days of receiving the application in Form V, the employer must issue Form VI either confirming the amount payable or explaining why the claim is not admitted.
How is gratuity paid under these rules?
By demand draft or by direct credit to the employee's bank account, as chosen by the employee.
What happens if an employee dies due to a workplace injury?
In addition to the compensation payable under the Code, the employer must deposit Rupees 15000 with the competent authority towards the funeral expenses of the deceased employee.
What registers must an employer maintain under these rules?
An Employee Register, an Attendance Register cum Muster Roll, a Register of Wages, Overtime and Deductions, and a Register of Women Employees, each kept for at least 5 calendar years from the last entry.
When must an employer issue a wage slip?
Before 24 hours of paying wages, either electronically or otherwise, in Form XXV.
Is there an annual return employers must file?
Yes, a Unified Annual Return in Form XXVI, due on or before 28 or 29 February every year for the preceding year.
What if an employer sells, abandons or closes an establishment mid year?
A further unified return in Form XXVI covering the period up to the sale, abandonment or closure must be filed within one month of a sale or abandonment, or within four months of a discontinuance.
What is the Employees Insurance Court set up under these rules?
It is the forum, constituted under Chapter III, that hears disputes and appeals connected with medical board and medical appeal tribunal decisions, following procedures broadly similar to a civil court.
Can offences under these rules be settled instead of going to court?
Yes, through the compounding procedure in Rule 73, where an authorized officer issues a notice in Form XXVII and the employer can pay the prescribed compounding amount within 15 days to avoid prosecution.
What is the penalty for failing to pay gratuity?
Under Section 133(g) of the Code, an employer who fails to pay gratuity can face imprisonment up to one year or a fine up to Rupees fifty thousand, or both.
Who should an employer contact with questions about these draft rules?
The Secretary to Government, Labour Department, Government of Puducherry, or by email to secylab.pon@nic.in, though the original 45 day objection window for this particular draft has long closed.
Sources
Where every fact on this page comes from.
- → Puducherry Code on Social Security Rules 2022 draft notification, G.O. Ms. No. 2/AIL/Lab./G/2022 dated 18 March 2022, Gazette of Puducherry, Part II Extraordinary, Number 14, dated 29 March 2022 (official)
- → Code on Social Security 2020, Act Number 36 of 2020, Ministry of Labour and Employment, Government of India (official)
- → Puducherry Labour Department official website (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.