Notification Record & Forms
Notification details and the forms every employer needs, in one place.
- Issuing authority
- Labour Department, Government of Sikkim
- Notified
- Sikkim Government Gazette Extraordinary No. 343 dated 02 September 2022, under Notification No. 28/DL dated 05 August 2022
- Objection window
- 45 days from the date of publication in the Official Gazette. This window closed around mid October 2022
- Legal basis
- Sections 154, 156 and 158 of the Code on Social Security, 2020 (Act 36 of 2020)
- Supersedes
- Employees State Insurance (State) Rules 2012; Sikkim Payment of Gratuity Rules 2002; Building and Other Construction Workers Cess Rules 1998
- Status as of 23 July 2026
- Draft rules remain the latest version traced on official record. Final notification for Sikkim was not confirmed on official sources at the time of writing
The Sikkim Code on Social Security Rules 2022 is a set of state rules meant to put the central Code on Social Security, 2020 into practice within Sikkim. It brings together provisions on gratuity, maternity benefit, employee compensation, cess for construction workers, social security boards and employment reporting under one rule book.
Every employer, contractor and establishment operating in Sikkim should understand these rules because they replace three older state laws and add fresh duties such as registers, wage slips and annual returns. These rules were first published as a draft on 02 September 2022 by the Labour Department, Government of Sikkim. As of 23 July 2026, no confirmed final notification for these rules could be traced on official Sikkim Government sources.
Forms under the State Rules
Due Dates
Compliance deadlines, forms and how often each one recurs.
| Compliance | Form | Compliance Frequency | Due Date |
|---|---|---|---|
| Filing nomination, employee already in service | Form I | One time | Within 90 days of commencement of these rules |
| Filing nomination, employee completing one year of service | Form I | One time | Within 30 days of completing one year of service |
| Application for gratuity | Form II | Event based | Ordinarily within 30 days from the date gratuity becomes payable |
| Employer notice accepting or rejecting a gratuity claim | Form III | Event based | Within 15 days of receiving the application |
| Application for direction on a gratuity dispute | Form IV | Event based | Within 180 days of the cause for the application |
| Issue of wage slip | Form XXI | Every wage period | At least 24 hours before payment of wages |
| Filing of Unified Annual Return | Form XXII | Yearly | On or before 28th or 29th February each year |
| Reporting a vacancy to the Regional Career Centre | Form XXIV | Event based | At least 15 days before the last date for receiving applications |
| Reporting a vacancy to the Central Career Centre | Form XXIV | Event based | At least 40 days before the last date for receiving applications |
| Filing the Employment Information Return | Form XXV | Yearly | Within 30 days of 31 March each year |
| Preservation of registers and records | Not applicable | Ongoing | For 5 calendar years from the date of the last entry |
| Sending objections on the draft rules | Not applicable | One time | Within 45 days of publication in the Gazette, that is by around mid October 2022 |
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 rules for gratuity | Sikkim Payment of Gratuity Rules 2002 | Chapter V of the Sikkim Code on Social Security Rules 2022, using Form I to Form VII |
| Governing rules for employee state insurance disputes | Employees State Insurance (State) Rules 2012 | Chapter IV of the new rules, dealing with the Employees Insurance Court |
| Cess on construction work | Building and Other Construction Workers Cess Rules 1998 | Chapter VIII of the new rules |
| Number of separate rule books | Three separate state rule books for gratuity, employee state insurance and construction cess | One combined rule book covering social security, gratuity, maternity benefit, compensation and cess |
| Employment vacancy reporting | No dedicated state rule framework | Chapter XII sets up a formal system for reporting vacancies to Career Centres and filing yearly Employment Information Returns |
| Registers kept under other labour codes | Employers kept separate registers under each separate law | Rule 48(7) allows registers already kept under the Code on Wages or the Occupational Safety Code to count towards compliance under these rules as well |
Applicability
Who the Code covers, and who gets special or exempt treatment.
Covered
- The whole of Sikkim; every establishment to which the Code on Social Security, 2020 applies; unorganised workers, gig workers and platform workers; building and construction workers; employees eligible for gratuity, maternity benefit or employee compensation; and women employees
Exempted / special treatment
- Establishments granted exemption under Section 143 of the Code, subject to the conditions in Rule 52 to Rule 55. Such an exemption can be extended for five years at a time, and exemption from Chapter IV needs prior consultation with the Corporation
Frequently Asked Questions
Answers to what employers ask us most about this rule.
What is the Sikkim Code on Social Security Rules 2022?
It is a set of draft rules made by the Labour Department, Government of Sikkim, to apply the central Code on Social Security, 2020 inside the state. It covers gratuity, maternity benefit, employee compensation, social security boards, cess for construction workers and employment reporting.
Is this rule final or still a draft?
On official record it is still a draft. It was published on 02 September 2022 for objections and suggestions, and no confirmed final notification for Sikkim could be traced at the time this guide was prepared. Always check the latest gazette before relying on it for compliance.
Which older Sikkim laws does it replace?
It repeals the Employees State Insurance (State) Rules 2012, the Sikkim Payment of Gratuity Rules 2002 and the Building and Other Construction Workers Cess Rules 1998, while protecting actions already taken under those rules.
Who has to follow these rules?
Every employer and establishment in Sikkim that falls under the Code on Social Security, 2020 has to follow these rules. This includes employers of unorganised workers, gig and platform workers, building and construction workers, and employees who are eligible for gratuity, maternity benefit or employee compensation.
What was the objection window and has it closed?
The notification gave 45 days from the date of publication in the Gazette for people to send objections and suggestions to the Joint Labour Commissioner. Since the Gazette was published on 02 September 2022, that window closed around mid October 2022.
Which forms does an employer have to fill?
The main employer facing forms are Form III for gratuity notices, Form X and Form XI for accident records, Form XVII to Form XX for employee, attendance, wage and women employee registers, Form XXI for wage slips, Form XXII for the annual return, and Form XXIV and Form XXV for vacancy and employment reporting. The full list is in the table above.
When must an employer issue a wage slip?
Rule 48(6) says every employer must issue a wage slip in Form XXI, either electronically or otherwise, at least 24 hours before wages are paid.
When is the Unified Annual Return due?
Rule 48(9) requires employers covered by Chapter V and Chapter VI of the Code to file the Unified Annual Return in Form XXII on or before the 28th or 29th of February each year, for the year before.
How much time does an employer get to accept or reject a gratuity claim?
Under Rule 23(2), an employer has 15 days from receiving the gratuity application to issue a notice in Form III, either confirming the amount payable or explaining why the claim is not admissible.
What happens if an employer does not report vacancies to the Career Centre?
Rule 50 requires employers to report vacancies to the concerned Career Centre before filling any post, using Form XXIV, within set time limits. The chapter does not spell out a separate penalty of its own, but the general offences and penalties under Chapter XI of the rules, along with Rule 49 on compounding, can apply to failures under the Code as a whole.
How long must an employer keep registers and records?
Rule 48(5) says all registers and records must be kept in original for five calendar years, counted from the date of the last entry made in them.
Are there penalties for not following these rules?
Yes. Chapter XI deals with offences and penalties. Rule 49 explains how an authorised officer can compound an offence by issuing a notice in Form XXIII, and if the employer does not pay the compounding amount within 15 days, prosecution can follow before a competent court.
Does an establishment get any exemption from these rules?
Yes. Rule 52 allows an establishment to seek exemption under Section 143 of the Code. Such an exemption can be extended for five years at a time, and exemption from Chapter IV needs prior consultation with the Corporation.
Are there any printing or numbering errors in the draft?
Yes, and it is worth knowing about them. Some forms, such as Form X, Form XI and Form XVII to Form XX, print an older rule number in their own heading, for example rule 44 or rule 26, that does not match the rule which actually creates the requirement in the body of the draft, which is rule 28, rule 30 and rule 48. The document also numbers two different chapters as Chapter IX. These look like leftover references from an earlier central template that were not fully updated, so readers should rely on the rule text itself rather than the form's own bracket note.
Where can I read the official rules myself?
The original notification was published in the Sikkim Government Gazette Extraordinary No. 343 dated 02 September 2022, issued by the Labour Department, Government of Sikkim under Notification No. 28/DL dated 05 August 2022. Copies are available from the Labour Department, Government of Sikkim.
Sources
Where every fact on this page comes from.
- → Sikkim Government Gazette Extraordinary No. 343 dated 02 September 2022, Labour Department, Government of Sikkim, Notification No. 28/DL dated 05 August 2022 (official)
- → The Code on Social Security, 2020 (Act 36 of 2020), Ministry of Labour and Employment, Government of India (official)
- → Labour Department, Government of Sikkim, 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.