Notification Record & Forms
Notification details and the forms every employer needs, in one place.
- Issuing authority
- Labour Department, Government of West Bengal (LW/MW Cell)
- Notified
- 13 July 2026, through Notification No. Labr/104/Law, published in the Kolkata Gazette Extraordinary (Registered No. WB/SC 247, No. WB(Part I)/2026/SAR 355)
- Objection window
- 45 days from the date of publication, that is till 27 August 2026
- Legal basis
- Sections 154 and 156 of the Code on Social Security 2020 (Act No. 36 of 2020), published as required under Section 158 of the Code
- Supersedes
- Once finalised, these rules are expected to replace the separate West Bengal rules currently framed under the erstwhile Payment of Gratuity Act 1972, Employees Compensation Act 1923, Maternity Benefit Act 1961, Building and Other Construction Workers Act 1996 and Unorganised Workers Social Security Act 2008
- Status as of
- Draft stage, open for public objections and suggestions (as of 22 July 2026)
The Labour Department of the Government of West Bengal has published the draft West Bengal Code on Social Security Rules 2026 in the Kolkata Gazette Extraordinary dated 13 July 2026. These rules are meant to operationalise the central Code on Social Security 2020 for every establishment operating in the state.
Once finalised, the rules will touch almost every part of an employer's social security duties in West Bengal, from paying gratuity on time and reporting job vacancies, to maintaining records of women employees and depositing cess for building and construction work. A large number of new forms are also proposed, replacing the scattered formats that currently exist under separate laws.
Forms under the State Rules
Due Dates
Compliance deadlines, forms and how often each one recurs.
| Compliance | Form | Compliance Frequency | Due Date |
|---|---|---|---|
| Submit objections or suggestions on the draft rules | One time | Within 45 days of publication, by 27 August 2026 | |
| Issue notice on a gratuity claim | Form XIII | On each claim | Within 15 days of receiving the application, fixing a payment date within 30 days |
| Submit statement in a fatal accident case | Form XXII | On each fatal accident | Within 30 days of receiving notice from the Competent Authority |
| Deposit cess for building and construction work | Per project, or yearly for multi year projects | Within 60 days of completing the construction work | |
| Appeal against a cess assessment or penalty order | As needed | Within 90 days of receiving the order | |
| Upload the Unified Annual Return | Form XXXVIII | Yearly | By 28 or 29 February each year, for the preceding year |
| Apply for compounding of an offence | Form XXXIX (Part III) | On each notice received | Within 15 days of receiving the compounding notice |
| Report job vacancies to the Career Centre | Form XLI | Before every recruitment | At least 40 days before the last date for receiving applications |
| File the Employment Information Return | Form XLII | Yearly | Within 30 days of the year ending 31 March |
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 |
|---|---|---|
| Legal framework | Separate laws such as the Payment of Gratuity Act 1972, Employees Compensation Act 1923, Maternity Benefit Act 1961, Building and Other Construction Workers Act 1996 and Unorganised Workers Social Security Act 2008, each with its own West Bengal rules | One combined Code on Social Security 2020, put into practice in West Bengal through a single set of draft rules covering all these areas together |
| Gratuity related forms | Separate formats under the Payment of Gratuity (Central) Rules | New Forms XI to XVII bring nomination, application, notice and appeal for gratuity together under one set of rules |
| Employees Insurance Court procedure | Procedure spread across the Employees State Insurance Act rules | Rules 35 to 47 lay out one procedure with Forms I to X covering filing, summons, evidence and execution of decrees |
| Funeral expense on a fatal accident | No fixed statutory funeral amount specified in the state rules | Rule 56 fixes a payment of Rs 25000, which rises automatically if the Central Government later increases the limit under Section 76(7) of the Code |
| Vacancy reporting | Governed on its own under the Employment Exchanges (Compulsory Notification of Vacancies) Act 1959 | Rules 85 and 86 bring vacancy reporting under the Code itself, through Career Centres and digital forms |
| Cess for construction work | Governed under the Building and Other Construction Workers Welfare Cess Act 1996 and its own rules | Rules 74 to 79 set out the timeline, interest and appeal process within the new Code framework |
| Compounding of offences | No common compounding process across these separate laws | Rule 84 introduces one compounding process using Form XXXIX and Form XL for offences that can be compounded under the Code |
Applicability
Who the Code covers, and who gets special or exempt treatment.
Covered
- All establishments in West Bengal that fall under the Code on Social Security 2020, including factories, shops and commercial establishments
- Building and other construction work, along with the workers engaged on such projects
- Unorganised sector workers, gig and platform workers covered through the state welfare boards
- Contract labour and employees on fixed term employment
- Government departments and public sector undertakings, for vacancy reporting and employment information duties
Exempted / special treatment
- Establishments granted exemption under Section 143 of the Code, subject to the conditions listed in Rule 88
- Vacancies excluded from reporting under Sections 139 and 140, as listed in Rule 2(m)
- Public sector establishments must report vacancies to the Career Centre from the date the Code commences in the state, while private sector establishments with 50 or more employees, or a number notified by the Central Government, follow a separate date to be notified later
- An exemption granted to an establishment lapses automatically if the establishment goes through a merger, demerger, acquisition or change in legal status, and a fresh application then becomes necessary
Frequently Asked Questions
Answers to what employers ask us most about this rule.
What are the West Bengal Code on Social Security Rules 2026?
They are draft state rules that will bring the central Code on Social Security 2020 into effect for establishments in West Bengal, covering gratuity, employees compensation, maternity benefit, unorganised workers welfare and building and construction worker welfare in one place.
When were these draft rules published and where can they be found?
They were published on 13 July 2026 in the Kolkata Gazette Extraordinary, through Notification No. Labr/104/Law issued by the Labour Department of the Government of West Bengal.
Are these rules already in force?
No. They are currently in draft form. The rules will only be finalised and brought into force after the Labour Department considers the objections and suggestions received during the comment period.
What is the last date to send objections or suggestions?
Objections and suggestions can be sent within 45 days of publication, which works out to 27 August 2026.
How can an employer or citizen submit objections?
Objections can be emailed to the Secretary, Labour Department, at labourcode.ss.ruleswb@gmail.com, in the format that specifies the name and address of the person, the rule or subrule proposed to be changed, and the revised wording along with reasons.
Under which law are these rules being framed?
They are framed under Sections 154 and 156 of the Code on Social Security 2020, and published as required under Section 158 of the same Code.
Will employers need to fill new forms once these rules apply?
Yes. The draft rules introduce a wide set of new forms, including a Unified Annual Return, a gratuity notice form, a register of women employees, and a vacancy reporting form for Career Centres.
What is the deadline for filing the Unified Annual Return?
Establishments covered by Chapter V and Chapter VI of the Code must upload the return in Form XXXVIII on or before 28 or 29 February each year, for the year that just ended.
How much funeral expense must an employer pay if an employee dies due to injury?
Rule 56 requires the employer to pay Rs 25000 to the eldest surviving dependent towards funeral expenses, in addition to the compensation that is otherwise payable.
What is the time limit for depositing cess on building and construction work?
Cess must be deposited within 60 days of completing the construction work, or within 60 days of completing one year for projects that run longer than a year.
Which board looks after unorganised sector workers in West Bengal?
The West Bengal Unorganised Workers Social Security Board, set up under the draft rules, is responsible for welfare schemes, fund administration and grievance redressal for unorganised workers.
What happens if an employer does not report vacancies to the Career Centre?
The draft rules require every covered employer to report vacancies before recruiting. The Code treats this reporting duty as a compliance requirement, and failure to follow it can attract action under the offence and penalty provisions of the Code.
Can an offence under the Code be settled without going to court?
Yes, for offences that qualify as compoundable under Section 138 of the Code. Rule 84 allows the person to pay a compounding amount within 15 days of the notice and receive a Composition Certificate instead of facing prosecution.
What is the quorum for meetings of the West Bengal Unorganised Workers Social Security Board?
A meeting of the Board needs at least 10 members present to transact business, though the Chairperson may adjourn and later proceed even below this number if proper notice is given.
Do these rules apply equally to public sector and private sector establishments?
Mostly yes, but the timeline for vacancy reporting differs. Public sector establishments must start reporting vacancies as soon as the Code commences in the state, while private sector establishments follow a separate date that the State Government will notify later.
Sources
Where every fact on this page comes from.
- → Kolkata Gazette Extraordinary dated 13 July 2026, Registered No. WB/SC 247, No. WB(Part I)/2026/SAR 355, Government of West Bengal (official)
- → Notification No. Labr/104/Law dated 13 July 2026, Labour Department (LW/MW Cell), Government of West Bengal (official)
- → Code on Social Security 2020 (Act No. 36 of 2020), 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.