Notification Record & Forms
Notification details and the forms every employer needs, in one place.
- Issuing authority
- Government of Uttar Pradesh, Labour Department (Shram Anubhag 3)
- Notified
- Draft published and digitally signed on 14 February 2026 by the Principal Secretary, Labour Department, under gazette reference 36/3/2026/1399661
- Objection window
- 45 days from the date the draft notification was published, addressed to the Principal Secretary, Shram Anubhag 3, Lucknow
- Legal basis
- Section 154(1) and Section 156(1) of the Code on Social Security 2020 (Act No. 36 of 2020), read with Section 24 of the General Clauses Act 1897
- Supersedes
- Six older Uttar Pradesh rules plus a 2021 rulebook that was finalised but never brought into force (full list below)
- Status as of
- 1 August 2026, still a draft awaiting final notification
India's four labour codes became law on 21 November 2025, and each state now has to write its own rules to put the Code on Social Security into practice locally. Uttar Pradesh has done exactly that with a draft called the Uttar Pradesh Code on Social Security Rules 2026. It is a single, combined rulebook that replaces what used to be six separate state laws covering workmen's compensation, maternity benefit, gratuity, construction workers and unorganised workers. If your business, factory, shop or construction site operates in Uttar Pradesh, this guide walks through the forms you may need, the deadlines to track, who the rules cover, and how the new setup compares with what came before.
Forms under the State Rules
Due Dates
Compliance deadlines, forms and how often each one recurs.
| Compliance | Form | Compliance Frequency | Due Date |
|---|---|---|---|
| Responding to a gratuity claim | Form XIII | Per claim | Within 15 days of receiving the employee's application |
| Paying gratuity once a claim is admitted | Form XIII | Per claim | Within 30 days of the employee's application |
| Reporting a fatal workplace accident | Form XXII | Per incident | Within 30 days of the Competent Authority's notice |
| Paying building and construction cess | Not tied to a specific form | Per project, or yearly on projects over a year | Within 60 days of completing the work, or 60 days after each year on longer projects |
| Filing the Unified Annual Return | Form XXXVIII | Annual | On or before 1 February each year, covering the year before |
| Filing a return after closing or selling the business | Form XXXVIII | One time, on closure | Within 1 month of sale, or 4 months of discontinuing operations |
| Paying a compounding amount for a first offence | Form XXXIX | Per notice | Within 15 days of receiving the notice |
| Filing the yearly EIR return | Form XLII | Annual | Within 30 days of 31 March, so by 30 April |
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 | Six separate Uttar Pradesh laws covering compensation, maternity benefit, gratuity, construction workers and unorganised workers, plus a 2021 rulebook that was drafted but never enforced | One combined rulebook, the Uttar Pradesh Code on Social Security Rules 2026 |
| Annual filings | Separate registers and returns required under each older law | A single Unified Annual Return in Form XXXVIII that covers the combined compliance in one filing |
| Gratuity for fixed term staff | Gratuity generally required five years of continuous service | An employee on a fixed term contract can qualify for pro rata gratuity after completing just one year of service |
| Mode of filing | Mostly paper based submissions to different offices | Online filing on the Labour Commissioner's portal is now the default for returns and several notices |
| Grievance handling | Scattered across different forums depending on which old law applied | A common structure of Competent Authorities, Appellate Authorities and the Employees Insurance Court across benefit types |
Applicability
Who the Code covers, and who gets special or exempt treatment.
Covered
- Employees and workers in establishments across Uttar Pradesh that fall under the Code on Social Security
- Building and other construction workers, and the employers or contractors who engage them
- Unorganised sector workers, through the Uttar Pradesh Unorganised Workers Social Security Board
- Employers required to report vacancies and workforce information to Career and Counselling Centres
Exempted / special treatment
- Establishments already running their own approved Provident Fund, Pension or Insurance scheme can apply for exemption under Section 143 of the Code, subject to majority employee consent and ongoing reporting
- Any such exemption is automatically cancelled if the establishment changes hands through a merger, sale or similar event, and a fresh application is then needed
- Employees on fixed term contracts of less than one year are not yet eligible for gratuity
- Establishments where the Central Government, rather than the state, is the appropriate government, such as railways, mines, ports, telecom and banking, follow separate Central rules instead of these state rules
Frequently Asked Questions
Answers to what employers ask us most about this rule.
Is the Uttar Pradesh Code on Social Security Rules 2026 already in force?
Not yet. It is a draft published for public feedback, and it only becomes enforceable once the state government issues a final notification along with a commencement date.
Which older Uttar Pradesh laws does this replace?
It replaces six earlier rules covering workmen's compensation, occupational diseases, maternity benefit, gratuity, building and construction workers, and unorganised workers, along with a 2021 rulebook that was drafted but never brought into force.
How long do people have to send objections on the draft?
Objections and suggestions must reach the Principal Secretary, Labour Department, in Lucknow within 45 days of the draft being published.
What is the single most important new filing for most employers?
The Unified Annual Return, Form XXXVIII, which combines several separate filings into one return submitted online, due on or before 1 February each year.
How quickly must an employer respond to a gratuity claim?
Within 15 days of receiving the employee's application, and payment is generally due within 30 days of that same application.
Do fixed term employees now qualify for gratuity?
Yes. Under the draft rules, an employee on a fixed term contract can qualify for gratuity after completing just one year of service, calculated on a pro rata basis.
What must an employer do after a fatal accident at work?
The employer must submit a statement to the Competent Authority in Form XXII, generally within 30 days of being notified about the case.
How is cess on a construction project paid?
Cess is due within 60 days of finishing the construction work, or within 60 days of the end of each year for projects that run longer than a year, with interest charged on late payment.
Can an establishment be exempted from parts of the rules?
Yes. An establishment running its own approved Provident Fund, Pension or Insurance scheme can seek exemption under Section 143 of the Code, but it must keep records and report regularly, and the exemption ends automatically if the business changes hands.
What happens if an employer commits a minor offence for the first time?
The rules allow compounding, meaning the employer can pay a set amount within 15 days of a notice instead of going through prosecution.
Do these rules apply to every employer in Uttar Pradesh?
Mostly yes, but establishments where the Central Government is the appropriate government, such as railways, mines, ports and banks, follow separate Central rules instead.
Where can employers track the final status of these rules?
Through the Uttar Pradesh Labour Department and the Shram Suvidha portal, where the final rules and their commencement date will be published once approved.
Sources
Where every fact on this page comes from.
- → Government of Uttar Pradesh, Labour Department (Shram Anubhag 3): Draft Notification, the Uttar Pradesh Code on Social Security Rules 2026
- → Ministry of Labour and Employment, Government of India: The Code on Social Security 2020 (Act No. 36 of 2020)
- → Ministry of Labour and Employment, Government of India: Social Security (Central) Rules 2026, Notification No. G.S.R. 344(E) dated 8 May 2026
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.