Notification Record & Forms
Notification details and the forms every employer needs, in one place.
- Issuing authority
- Government of Tripura, Labour Department
- Notified
- 17 January 2026 (Notification No. F.21(80) LAB/ENF/SSC/2025)
- Published
- 20 January 2026, Tripura Gazette Extraordinary Issue, Registered No. N. E. 930
- Objection window
- 45 days from the date the gazette copies were made available to the public
- Legal basis
- Sections 154 and 156 of the Code on Social Security 2020 (Act Number 36 of 2020)
- Supersedes
- Tripura Maternity Benefit Rules 1971; Tripura Payment of Gratuity Rules 1975; Tripura Building and Other Construction Workers (Regulation of Employment and Conditions of Service) Rules 2001; Tripura Unorganized Workers Social Security Rules 2010
- Status as of
- 23 July 2026, still at draft stage, final notification awaited
Tripura has published a new draft law called the Tripura Social Security Rules 2026 that brings maternity benefit, gratuity, building worker welfare and unorganized worker welfare under one single rulebook. Here is a simple, complete guide for employers and workers.
The Code on Social Security 2020 is one of four labour codes passed by the central government to simplify old labour laws. Every state must frame its own rules under this code so it can work at the local level. Tripura has now released its draft rules, called the Tripura Social Security Rules 2026. These rules join four older Tripura laws into one document. They cover the Tripura Unorganized Workers Social Security Board, the Tripura Building and Other Construction Workers Welfare Board, the Employees Insurance Court, gratuity, maternity benefit, employee compensation, cess on construction work and job vacancy reporting to career centres. This article explains the forms employers must fill, the important due dates, the key rules in plain language, how the old law compares with the new one, who is covered, and answers to common questions.
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 VIII | One time | Within 30 days from the date compulsory insurance is notified under section 57(1) |
| Furnishing employee insurance details | Form X | One time and on every change | At the time of registration, and again whenever there is a change in insured employees |
| Filing unified annual return | Form XX | Yearly | On or before 1 February each year, for the preceding year |
| Filing Employment Information Return | Form XXIV | Yearly | Within 30 days of the date fixed by the State Government, generally 31 March |
| Reporting a job vacancy to career centre | Form XXIII | Each time a vacancy arises | At least 15 days before the last date for receiving applications |
| Paying compounding amount after notice | Form XXII | One time per notice | Within 15 days from the date of receipt of the compounding notice |
| Depositing funeral expenditure with Competent Authority | No form specified | On death of employee due to injury | Along with payment of compensation under section 76 |
| Board yearly report to Government | No form specified | Yearly | Approved by the Board before 15 June and submitted before 15 July |
| Sending objections on the draft rules | Email to Secretary, Labour | One time | Within 45 days from the date gazette copies were made available |
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 |
|---|---|---|
| Number of separate rules | Four separate rules covered maternity benefit, gratuity, construction workers and unorganized workers | One combined rulebook, the Tripura Social Security Rules 2026, covers all these areas together |
| Unorganized worker welfare | Governed by the Tripura Unorganized Workers Social Security Rules 2010 with a smaller board | Governed by a larger Board of 31 members with wider representation from trade unions, employers, civil society and government departments |
| Construction worker registration | Registration followed the process set out in the 2001 rules | Compulsory electronic registration through a specified portal, valid only if the worker has done at least ninety days of construction work in a year |
| Gratuity protection for employers | Employers could take insurance for gratuity liability under the 1975 rules | Employers, other than government establishments, must compulsorily take insurance for gratuity liability, or continue an already approved gratuity fund |
| Maternity benefit appeal | Appeal process followed the Maternity Benefit Rules 1971 | Appeal against an Inspector cum Facilitator order now goes to the Competent Authority in the prescribed Form XI |
| Job vacancy reporting | Reporting vacancies to Employment Exchanges was largely informal in practice | Reporting certain vacancies to notified Career Centres becomes a clear legal duty for public sector employers and larger private establishments |
| Offence settlement | No single compounding mechanism existed across these four laws | A common compounding procedure now allows first time, fine only offences to be settled by paying an amount instead of going to court |
| Record keeping | Many registers and returns were kept on paper | Registers, notice books and annual returns can now be maintained and filed electronically or digitally |
Applicability
Who the Code covers, and who gets special or exempt treatment.
Covered
- All establishments covered under the Code on Social Security 2020 that operate in Tripura
- Unorganized workers such as home based workers, street vendors, domestic workers and similar categories
- Building and other construction workers who have completed at least ninety days of work in a year
- Women employees, for maternity benefit and register of women employees provisions
- Employers with public sector vacancies or vacancies of a specified pay level
- Employees eligible for gratuity, employee compensation or ESI benefits under the Code
Exempted / special treatment
- Establishments that already have an approved gratuity fund from before these rules can continue that arrangement instead of taking new insurance
- Government and Central Government controlled establishments are not required to take gratuity insurance from an outside insurer
- A construction worker who has not completed ninety days of work in a year cannot be registered or get a renewal as a beneficiary
- Establishments already exempted under section 143 of the Code on Social Security 2020 must still follow the record and return conditions fixed in the Regulations
- Vacancies that the State Government does not notify as reportable need not be sent to a Career Centre
- Persons already covered by an approved trust or fund under the Income Tax Act 1961, where continuation is allowed, follow that older fund's terms instead of the new insurance route
Frequently Asked Questions
Answers to what employers ask us most about this rule.
What is the Tripura Social Security Rules 2026?
It is a draft law made by the Government of Tripura under the Code on Social Security 2020. It brings together rules for gratuity, maternity benefit, building worker welfare, unorganized worker welfare and employee compensation into one rulebook for the state.
Has the Tripura Social Security Rules 2026 come into force?
Not yet. Only the draft has been published so far, and the 45 day objection period is already over. The rules will apply only after the Government issues a final notification and publishes it in the Tripura Gazette.
Which old rules does this new rule replace?
It replaces the Tripura Maternity Benefit Rules 1971, the Tripura Payment of Gratuity Rules 1975, the Tripura Building and Other Construction Workers (Regulation of Employment and Conditions of Service) Rules 2001, and the Tripura Unorganized Workers Social Security Rules 2010.
Who could send objections or suggestions on the draft rules?
Any person likely to be affected by the rules could send objections or suggestions to the Secretary, Labour Department, at the email address given in the notification, within 45 days from the date the gazette copies were made public.
What is the Tripura Unorganized Workers Social Security Board?
It is a board of 31 members headed by the Minister of Labour and Employment. It plans and approves welfare schemes for unorganized workers such as home based workers, domestic workers and street vendors.
How does a building worker register as a beneficiary?
The employer or contractor must get the worker registered on the specified portal of the Tripura Building and Other Construction Workers Welfare Board. Registration or renewal is allowed only if the worker has done construction work for at least ninety days in a year.
What is the registration fee for a building worker?
A charge of twenty rupees applies for registration, updating details or renewal, to be borne by the worker himself or as otherwise fixed by the State Government from time to time.
Do employers need to take insurance for gratuity payment?
Yes. Every employer, other than an establishment belonging to or under the control of the Central Government or a State Government, must take insurance for gratuity liability from an insurance company, unless they already have an approved gratuity fund that covers the entire liability.
What happens if an employee dies because of a workplace injury?
Along with compensation, the employer must deposit fifteen thousand rupees with the Competent Authority for the funeral expenses of the employee, payable to the eldest surviving dependent or to whoever actually bore the funeral cost.
What is the Unified Annual Return under these rules?
It is Form XX, a yearly return that covers employment numbers, wages, welfare amenities and maternity benefit details for the establishment. It must be filed online on or before 1 February each year for the previous year.
Can a first time offence under these rules be settled without going to court?
Yes. If the offence is punishable only with a fine and it is committed for the first time, the Compounding Officer can allow the employer to pay a compounding amount within fifteen days instead of facing prosecution.
Do employers have to report job vacancies to Career Centres?
Yes. Public sector employers must report a vacancy before filling it. Private sector employers belonging to notified classes or categories, generally establishments with fifty or more employees, must also report vacancies once the State Government notifies the applicable date.
How long must an employer keep records under these rules?
Records kept under the Code and these rules must be preserved for two years from the date they were prepared.
Who decides disputes about gratuity payment?
An employee, nominee or employer can approach the Competent Authority appointed under section 58 of the Code by making an application in Form VII, within one year from the date the gratuity became due.
Where can I find the official copy of the draft notification?
The draft notification bearing Number F.21(80) LAB/ENF/SSC/2025 dated 17 January 2026 was published in the Tripura Gazette Extraordinary Issue. It is available through the Tripura Government Press, Agartala, and the Tripura Labour Department.
Sources
Where every fact on this page comes from.
- → Notification No. F.21(80) LAB/ENF/SSC/2025 dated 17 January 2026, published in the Tripura Gazette Extraordinary Issue dated 20 January 2026, Registered No. N. E. 930, Government of Tripura Labour Department (official)
- → The Code on Social Security, 2020 (Act No. 36 of 2020), Ministry of Labour and Employment, 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.