Notification Record & Forms
Notification details and the forms every employer needs, in one place.
- Issuing authority
- Labour Section, Government of Uttarakhand
- Notified
- 30 April 2026, vide Notification No. 519(1)/VIII/1/2026/09(Labour)/2018, Uttarakhand Gazette Extraordinary
- Objection window
- 45 days from the date of publication — closed around 14 June 2026
- Legal basis
- Sections 154 and 156 of the Social Security Code, 2020 (Act No. 36 of 2020)
- Supersedes
- Four older Uttarakhand rules covering gratuity, maternity benefit, employee compensation, and construction/unorganised worker welfare, some dating back to 2002
- Status as of
- Draft stage, objection period closed. Rules have not been finally notified — every provision, form, and date is proposed rather than binding. Employers should check the Labour Department website for the final notification.
Uttarakhand has published draft rules under the Social Security Code 2020, covering gratuity, maternity benefit, employee compensation, and welfare of construction and unorganised workers. Here is what employers operating in Uttarakhand need to track before the rules take final effect.
Uttarakhand wants to bring gratuity, maternity benefit, employee compensation, and the welfare of construction and unorganised workers under one rulebook. The draft Uttarakhand Social Security Code Rules 2026 does exactly that, and it was published under Sections 154 and 156 of the Social Security Code 2020. Once notified in final form, it will replace four older Uttarakhand rules, some of which have applied since 2002.
Forms under the State Rules
Due Dates
Compliance deadlines, forms and how often each one recurs.
| Compliance | Form | Compliance Frequency | Due Date |
|---|---|---|---|
| Cess payment for building and other construction work | Within 30 days of the amount falling dueRule 58 | ||
| Employer's response after a fatal accident notice (Form V) | Within 30 days of receiving the Competent Authority's noticeRule 52 | ||
| Deposit of the compounding amount for an offence | Within 15 days of receiving the compounding noticeRule 64 | ||
| Unified annual return upload | Before 31 March every yearRule 63(i) | ||
| Verification of a gratuity nomination (Form I) | Within 30 days of receiving it from the employeeRule 43(2) | ||
| Producing an employee for medical examination | Before the expiry of 3 days from service of the accident noticeRule 51 | ||
| Employees Insurance Court application | Within 12 months of the cause of action arisingRule 39 | ||
| Second appeal to the Employees Insurance Court | Within 90 days of the medical board's decisionRule 37 | ||
| Appeal against an Inspector cum Facilitator order (maternity benefit) | Within 30 days of receiving the orderRule 47 | ||
| Retention of registers and records | 5 calendar years from the date of the last entryRule 63(e) | ||
| Issuing a wage slip | At least 24 hours before payment of wagesRule 63(f) |
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 |
|---|---|---|
| Gratuity | Uttarakhand Payment of Gratuity Rules adaptation carried over from 2002, built on the earlier central Payment of Gratuity Act framework | Nomination, employer verification, and dispute resolution are now set out in Chapter 4 of the new rules, aligned with the Social Security Code 2020, with electronic filing allowed |
| Maternity Benefit | Uttarakhand Maternity Benefit Rules adaptation carried over from 2002 | Most substantive entitlements now sit in the Code itself, these rules add a defined 30 day appeal window to a Joint or Additional Labour Commissioner |
| Building and Other Construction Workers | Separate 2005 service condition rules, with cess handled under a different set of central rules | Merged into one chapter, cess must be paid within 30 days, and appeals against assessment carry a fee of Rs 10,000 or Rs 20,000 depending on the cess amount |
| Unorganised Worker Welfare | Unorganised Workers Social Security Rules 2011 | A restructured Board with a fixed 3 year term, reserved nomination categories for Scheduled Castes, Scheduled Tribes, minorities, and women, and a Social Security Fund with 8 defined sources |
| Employee Compensation | Handled under the earlier Workmen's Compensation linked rules and practice | Funeral expense deposit standardised at Rs 15,000, Employees Insurance Court fee fixed at Rs 100, and compensation registers can now be kept electronically |
| Overall Structure | Four separate rules made under different, now repealed enactments | One consolidated set of rules under the Social Security Code 2020 covering gratuity, maternity benefit, compensation, cess, and unorganised worker welfare together |
Applicability
Who the Code covers, and who gets special or exempt treatment.
Covered
- Gratuity (Chapter 4) — Employers and employees covered by the gratuity provisions of the Social Security Code 2020, anywhere in Uttarakhand
- Maternity Benefit appeal mechanism (Chapter 5) — Establishments covered under the maternity benefit chapter of the Code, operating in Uttarakhand
- Employee Compensation (Chapter 6) — Every employer whose employee suffers injury or death arising out of and in the course of employment in Uttarakhand
- Cess and Building Worker Welfare (Chapter 7) — Every employer or building owner carrying out building or other construction work in Uttarakhand where cess is payable under Section 100 of the Code
- Unorganised Worker Social Security (Chapter 2) — Unorganised sector workers and their employer associations in Uttarakhand
- Employees Insurance Court (Chapter 3) — Insured persons and the Employees State Insurance Corporation, within the jurisdiction of Uttarakhand
Frequently Asked Questions
Answers to what employers ask us most about this rule.
1. What are the Uttarakhand Social Security Code Rules 2026?
They are draft rules the Uttarakhand government published on 30 April 2026 to implement the Social Security Code 2020 in the state. They cover gratuity, maternity benefit, employee compensation, and the welfare of construction and unorganised workers.
2. Are these rules already in force?
No. They are still at the draft stage. The government invited objections and suggestions for 45 days after publication, and that window closed around 14 June 2026.
3. Which older rules will these replace?
Once finalised, they will repeal the Uttarakhand Maternity Benefit Rules adaptation, the Uttarakhand Payment of Gratuity Rules adaptation, the Uttarakhand Building and Other Construction Workers' Welfare rules, and the Uttarakhand Unorganised Workers' Social Security rules, some dating back to 2002.
4. Do employers need a new gratuity nomination form from every employee?
Yes, in most cases. Employees who already completed a year of service get 6 months from when the rules commence to file Form I, and new employees get 6 months from completing a year of service.
5. What must an employer do after receiving a gratuity nomination form?
Verify the employee's service details against establishment records within 30 days, then return an acknowledged copy of the form to the employee.
6. How does an employee apply for gratuity payment?
The employee, or someone authorised in writing, applies to the employer in Form II within 30 days of the gratuity becoming payable, though a late application can still be accepted for sufficient reason.
7. What happens if there is a dispute over the gratuity amount?
Either side can take the matter to the Competent Authority using Form III, along with any documents that support the claim. The Competent Authority hears both sides before deciding.
8. What must an employer do if an employee dies in a workplace accident?
The employer must deposit at least Rs 15,000 with the Competent Authority for funeral expenses, separate from the compensation itself, and must respond to the Competent Authority's notice within 30 days using Form V.
9. Is there a limit on how often an injured employee can be sent for medical examination?
Yes. No more than 2 examinations in the first 6 months after the accident, and no more than 2 examinations a year after that.
10. When must a construction employer pay the cess?
Within 30 days of the amount becoming due. Missing this deadline means interest starts accruing on the unpaid cess.
11. Can an employer appeal against a cess assessment or penalty?
Yes, within the time the Central Government prescribes. The appeal fee is Rs 10,000 where the cess is up to Rs 20 lakh, and Rs 20,000 where it exceeds Rs 20 lakh.
12. What is the Unified Annual Return and when is it due?
It is a consolidated yearly return covering specified particulars for the preceding year, which the employer uploads on the Labour Department website before 31 March every year.
13. How long must an employer keep compliance registers and records?
For 5 calendar years from the date of the last entry, whether the records are kept electronically or manually.
14. What does compounding an offence involve?
A person who receives a compounding notice under Section 138 applies electronically in Form VIII and deposits the compounding amount within 15 days of the notice.
15. Where can employers track the final notification?
The Labour Department is required to upload the final rules on its official website within a month of final notification, so that is the page to keep watching.
Sources
Where every fact on this page comes from.
- → Uttarakhand Gazette (Extraordinary), Notification No. 519(1)/VIII/1/2026/09(Labour)/2018, dated 30 April 2026, Labour Section, Government of Uttarakhand (official)
- → Draft Uttarakhand Social Security Code Rules 2026, issued under Sections 154 and 156 of the Social Security Code 2020 (Act No. 36 of 2020) (official)
- → Official English translation of the notification, published in the same Gazette under Article 348(3) of the Constitution 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.