Notification Record & Forms
Notification details and the forms every employer needs, in one place.
- Name of the rules
- Social Security (Punjab) Rules, 2026 (Draft)
- Issuing authority
- Department of Labour, Government of Punjab
- Notified
- Draft published 29 December 2025 in the Punjab Government Gazette, vide Notification No. LaboMISC/194/2025 42/1085, signed by Manvesh Singh Sidhu, IAS, Secretary to Government of Punjab, Department of Labour
- Objection window
- Thirty days from the date of publication in the Official Gazette, closing around late January 2026. Objections and suggestions were to be sent to the Labour Commissioner, Punjab, Model Welfare Centre, Kirat Bhawan, Phase X, Sector 64, Sahibzada Ajit Singh Nagar, Mohali, in writing or by email to lc@punjab.gov.in
- Legal basis
- Sections 154 and 156 of the Code on Social Security, 2020 (Central Act No. 36 of 2020), published as required under section 158 of the Code
- Supersedes
- The Punjab Maternity Benefit Rules 1967, The Punjab Payment of Gratuity Rules 1973, The Punjab Building and Other Construction Workers (Regulation of Employment and Conditions of Service) Rules 2008, Punjab Unorganized Workers Social Security Rules 2012, and The Workman Compensation Rules 1924, as listed in Rule 46
- Status as of this guide
- Draft stage. The objection period has closed but a final notification bringing the rules into force has not been located. Employers should continue to follow the currently applicable Punjab rules under the earlier statutes until the new rules are formally notified
For years, an employer in Punjab dealing with gratuity, maternity leave, or a workplace injury had to work across five separate rule books, each with its own forms and its own quirks. The Punjab Maternity Benefit Rules went back to 1967. The Payment of Gratuity Rules dated to 1973. The Building and Other Construction Workers Rules came in 2008, the Unorganised Workers Social Security Rules in 2012, and injury compensation was still governed by rules framed in 1924.
The Social Security (Punjab) Rules, 2026 are meant to replace all five of these at once. They are framed under the Code on Social Security, 2020, the central law that consolidated nine older labour statutes covering provident fund, gratuity, maternity benefit, employees compensation, and welfare boards for unorganized and construction workers. Once these state rules come into force, Punjab employers will work from a single, more digitally friendly rule book covering nomination forms, gratuity claims, maternity complaints, accident reporting, annual returns, and even vacancy reporting to Career Centres.
Forms under the State Rules
Due Dates
Compliance deadlines, forms and how often each one recurs.
| Compliance | Form | Compliance Frequency | Due Date |
|---|---|---|---|
| Unified Annual Return | Form XXII | Yearly | On or before 1 February each year |
| Additional annual return on sale, abandonment, or closure of the establishment | Form XXII | Event based | Within one month of sale or abandonment, or within four months of discontinuance |
| Nomination for gratuity by an employee already in service when the rules commence | Form IV | One time | Within ninety days of the rules coming into force |
| Nomination for gratuity by an employee who completes one year of service | Form IV | Event based | Within thirty days of completing one year of service |
| Employer verification and attestation of a gratuity nomination | Form IV | Event based | Within thirty days of receiving the nomination from the employee |
| Fresh nomination on acquiring a family | Form V | Event based | Within ninety days of acquiring a family |
| Employee application for gratuity | Form VII | Event based | Ordinarily within thirty days from the date gratuity becomes payable |
| Employer notice accepting or rejecting a gratuity claim | Form VIII | Event based | Within fifteen days of receiving the gratuity application |
| Payment of admitted gratuity | Form VIII | Event based | Not later than the thirtieth day after the date of receipt of the application |
| Application to competent authority on employer default in gratuity payment | Form IX | Event based | Within one hundred eighty days from the date of the default |
| Registration of an establishment for gratuity insurance | Form XIII | One time | Within the time fixed by the appropriate Government once compulsory insurance is notified |
| Deposit of funeral expense amount following a fatal workplace injury | No specific form | Event based | Along with the compensation payable under section 76(7) of the Code |
| Cess payment on a completed building or construction project | No specific form | Event based | Within thirty days of completion of the project, or thirty days of assessment, whichever is earlier |
| Cess payment on a project running beyond one year | No specific form | Yearly, for long projects | Within thirty days of completion of every year from the date of commencement of work |
| Reporting a vacancy to the Career Centre | Form XXIV | Event based | At least fifteen days before the last date for receiving applications or the date of the interview, whichever is earlier |
| Employment Information Return | Form XXV | Yearly | Within thirty days from 31 March each year |
| Payment of the compounding amount for a compoundable offence | Form XXIII, Part III | Event based | Within fifteen days from the date of receipt of the compounding notice |
| Display and monthly update of the workplace notice | Form XXXVII | Monthly | Updated every month at the workplace |
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 rule books: the Maternity Benefit Rules 1967, Payment of Gratuity Rules 1973, Building and Other Construction Workers Rules 2008, Unorganized Workers Social Security Rules 2012, and Workmen Compensation Rules 1924 | One consolidated rule book, the Social Security (Punjab) Rules 2026, covering gratuity, maternity benefit, employees compensation, and welfare boards under a single Code |
| Board structure for unorganized and construction workers | Governed under the standalone 2012 rules, with no shared framework with the construction workers board | Rules 3 to 15 place both the Punjab Unorganised Workers Social Security Board and the Punjab Building and Other Construction Workers Welfare Board under one common chapter, with parallel provisions on term, resignation, removal, quorum, and meetings |
| Gratuity forms | Format prescribed only under the 1973 Gratuity Rules, largely paper based | Standardized Forms IV to XIII covering nomination, claim, notice, direction, summons, appeal, and registration, with electronic filing, speed post, or personal service all recognized |
| Maternity benefit complaint route | Complaint mechanism under the 1967 Rules with fewer defined timelines | Complaint to the Inspector cum Facilitator in Form XIV with a fixed ninety day disposal deadline, and a further appeal in Form XV to the appellate authority, also within ninety days |
| Employees compensation for a fatal injury | Governed by the Workmen Compensation Rules 1924, without a fixed funeral expense figure in the state rules | Rule 24 fixes a funeral expense deposit of Rs 15,000 or such other amount as notified, on top of the compensation payable under the Code |
| Recording of evidence in compensation and gratuity disputes | Evidence recorded only in person before the competent authority | Rule 33 expressly allows evidence of witnesses to be recorded through video conferencing platforms such as Zoom or WhatsApp, subject to identity verification |
| Annual returns | Separate returns filed for wage related and social security related compliance | One Unified Annual Return, Form XXII, doubles as the annual return under both the Code on Wages and the Code on Social Security, filed by 1 February each year |
| Registration of establishments for gratuity | No standard digital registration form under the 1973 Rules | Form XIII requires details of an approved gratuity fund or insurance policy before an establishment can be registered under section 57 of the Code |
| Handling of offences | Largely a prosecution led approach under the earlier rules | Rule 40 sets out a structured compounding process, with a compounding notice in Form XXIII, a fifteen day payment window, and a composition certificate on full payment |
| Employment information and vacancy reporting | Not covered under the earlier social security rules | A new Chapter XII requires public sector employers, and private sector employers with twenty or more employees, to report vacancies to Career Centres and file a yearly Employment Information Return |
Applicability
Who the Code covers, and who gets special or exempt treatment.
Covered
- Every establishment and employer to which the Code on Social Security, 2020 applies within the State of Punjab, once the Code is brought into force in the State
- Building and other construction workers registered as beneficiaries with the Punjab Building and Other Construction Workers Welfare Board
- Unorganised workers registered with the Punjab Unorganised Workers Social Security Board
- Employees, nominees, and legal heirs claiming gratuity, maternity benefit, or employees compensation under the respective chapters of the Code
- Public sector establishments of every size, and private sector establishments employing twenty or more employees or such other number notified by the State Government, for the purpose of vacancy reporting under Chapter XII
Exempted / special treatment
- Establishments specifically exempted by the appropriate Government under section 143 of the Code, subject to the ongoing conditions in Rule 44, including maintenance of records and fresh application on any change in legal status
- Private sector establishments employing fewer than twenty employees, unless the State Government separately notifies a lower threshold for vacancy reporting
- Establishments already operating under an exemption granted under the earlier repealed rules, which continue on the terms of that exemption under the savings clause in Rule 46 until reviewed afresh
- Central Government sphere establishments such as railways, mines, oil fields, major ports, banking, insurance, and telecommunications, which are governed by the Social Security (Central) Rules, 2026 rather than these Punjab rules
Frequently Asked Questions
Answers to what employers ask us most about this rule.
Are the Social Security (Punjab) Rules, 2026 already in force?
Not yet. What has been published so far is only a draft, notified on 29 December 2025 for a thirty day objection period. That window has closed, but no final notification bringing these rules into force has been traced. Until Punjab issues a final notification, the earlier rules, such as the Payment of Gratuity Rules 1973 and the Maternity Benefit Rules 1967, continue to apply.
What exactly do these draft rules cover?
They bring gratuity, maternity benefit, employees compensation, and the two welfare boards, one for unorganized workers and one for building and construction workers, under a single rule book framed under the Code on Social Security, 2020. They also introduce a Unified Annual Return and a new employment information reporting requirement.
Which forms will an employer actually need to keep on file?
Twelve forms are the employer's direct responsibility, ranging from the gratuity notice in Form VIII and the accident notice book in Form XVI, to the Unified Annual Return in Form XXII and the vacancy reporting form, Form XXIV. The full list with the governing rule for each is set out in the Forms table above.
What happens to gratuity nominations already filed under the old rules?
The rules include a savings clause, Rule 46, which protects any order issued or action taken under the repealed rules. Practically, once the new rules commence, an employee who has not filed a nomination will get ninety days to do so, and employers should plan to re verify records against the new Form IV format.
How long does an employer have to respond to a gratuity claim?
Fifteen days from receiving the application to issue a notice in Form VIII, either accepting the claim with a payment date or explaining why it is not admissible. If the claim is accepted, payment is due no later than the thirtieth day after the application was received.
What if a gratuity claim is rejected or ignored by the employer?
The employee, nominee, or legal heir can approach the competent authority in Form IX within one hundred eighty days of the employer's refusal, an unfavorable notice, or simple silence beyond the prescribed time. The competent authority then has to dispose of the matter within ninety days.
Is there a fixed amount payable on a fatal workplace accident?
Yes. Rule 24 requires the employer to deposit Rs 15,000, or such other amount as the Government may notify, with the competent authority in addition to the compensation otherwise payable under the Code.
When is the Unified Annual Return due?
On or before 1 February each year, covering the calendar year just ended. The same return, filed in Form XXII, is treated as satisfying the annual return requirement under both the Code on Social Security and the Code on Wages, so a separate wage return is not needed.
Do all employers have to report job vacancies to a Career Centre?
Public sector employers must report every vacancy regardless of size. Private sector employers only need to report if they employ twenty or more workers, or such other number as the State Government may separately notify. The report has to reach the Career Centre at least fifteen days before the application deadline or interview date.
Can a first time offence under these rules be settled without going to court?
Yes, for compoundable offences. The authorised officer issues a compounding notice in Form XXIII, and the employer has fifteen days to pay the compounding amount and receive a composition certificate. Missing that window results in prosecution before the competent court.
Sources
Where every fact on this page comes from.
- → Government of Punjab, Department of Labour, Draft Notification No. LaboMISC/194/2025 42/1085 dated 29 December 2025, publishing the Social Security (Punjab) Rules, 2026 for objections and suggestions
- → The Code on Social Security, 2020 (Central Act No. 36 of 2020), particularly sections 154, 156, and 158 governing the framing and publication of state rules
- → The Social Security (Central) Rules, 2026, notified by the Ministry of Labour and Employment on 8 May 2026, for comparison on matters common to central and state rules
- → Punjab Government Gazette records and the Punjab Labour Department, for tracking whether a final notification has since been issued
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.