The Code on Social Security (Central) Rules, 2026

G.S.R. 344(E) · Notified on 08-05-2026

Chapter I — PRELIMINARY

• Rule 1. Short title and commencement.
• Rule 2. Definitions.
• Rule 3. Manner and conditions of making the provisions of Chapter III or Chapter IV inapplicable to an establishment.
• Rule 4. Income of dependent parents of employee.
• Rule 5. Registration of establishments and cancellation thereof.

Chapter II — SOCIAL SECURITY ORGANISATIONS

• Rule 6. Administration of funds vested in Central Board.
• Rule 7. Executive Committee.
• Rule 8. The Employees’ State Insurance Corporation, Standing Committee and Medical Benefit Committee.
• Rule 9. National Social Security Board.
• Rule 10. Other welfare measures and facilities.
• Rule 11. Meetings, notice of meetings, list of business and quorum.
• Rule 12. Reconstitution of Corporation, Central Board, National Social Security Board, State Unorganised Workers' Board, Building Workers' Welfare Board or any of the Committees.

Chapter III — EMPLOYEES’ PROVIDENT FUND

• Rule 13. Form, manner, time limits and fees for filing of appeal.

Chapter IV — EMPLOYEES’ STATE INSURANCE CORPORATION

• Rule 14. Salary and allowances of Director General and Financial Commissioner.
• Rule 15. Investment of Employees' State Insurance Fund or any other money held by Corporation.
• Rule 16. Limits for defraying of expenditure.
• Rule 17. Holding of property, etc.
• Rule 18. Insurance of employees.
• Rule 19. Rate of contributions.
• Rule 20. Administrative expenses.
• Rule 21. Limit for funeral expenses.
• Rule 22. Qualification for claiming benefits.
• Rule 23. Appeal to Medical Appeal Tribunal.
• Rule 24. Second appeal to Employees’ Insurance Court.
• Rule 25. Qualification and other conditions of Insured Person and his family for claiming medical benefit.
• Rule 26. Employees’ State Insurance Society.
• Rule 27. Capitalised value of benefit payable to the employee.
• Rule 28. Terms and conditions for operation of scheme for other beneficiaries.
• Rule 29. Proceedings before Employees' Insurance Court, etc.
• Rule 30. Administration of Fund.

Chapter V — GRATUITY

• Rule 31. Gratuity invested for benefit of minor.
• Rule 32. Nomination, fresh nomination and modification.
• Rule 33. Application for gratuity and appeal etc.
• Rule 34. Qualifications and experience of competent authority.

Chapter VI — MATERNITY BENEFIT

• Rule 35. Certificate and notice of claim for maternity benefit.
• Rule 36. Duration of nursing breaks.
• Rule 37. Employees and crèche facility.
• Rule 38. Gross misconduct.
• Rule 39. Complaint before Inspector-cum-Facilitator and appeal.
• Rule 40. Duties of Inspector-cum-Facilitator.

Chapter VII — SOCIAL SECURITY AND CESS IN RESPECT OF BUILDING AND OTHER CONSTRUCTION WORKERS

• Rule 41. Collection and refund of cess.
• Rule 42. Time limit for payment of cess and rate of interest.
• Rule 43. Penalty.
• Rule 44. Appeal.
• Rule 45. Registration of building worker.
• Rule 46. Benefits of beneficiary.
• Rule 47. Recovery of due and exemption.

Chapter VIII — SOCIAL SECURITY FOR UNORGANISED WORKERS, GIG WORKERS OR PLATFORM WORKERS

• Rule 48. Registration of unorganised workers, gig workers and platform workers.
• Rule 49. Implementation of schemes and refund of contribution.

Chapter IX — FINANCE AND ACCOUNTS

• Rule 50. Rules under section 120.
• Rule 51. Conditions for writing off irrecoverable dues.
• Rule 52. Account and annual report.

Chapter X — AUTHORITIES, ASSESSMENT, COMPLIANCE AND RECOVERY

• Rule 53. Form and manner for maintenance of records and registers etc.

Chapter XI — OFFENCES AND PENALTIES

• Rule 54. Compounding of offences.

Chapter XII — EMPLOYMENT INFORMATION AND MONITORING

• Rule 55. Establishment and maintenance of career centre.
• Rule 56. Reporting of vacancies and result of selection etc.

Chapter XIII — EMPLOYEE’S COMPENSATION

• Rule 57. Rate of interest payable by employer under clause (a) of sub-section (3) of section 77.
• Rule 58. Manner of notice under sub-section (1) and the manner of transmitting money under subsection (3), of section 92.
• Rule 59. Form, manner and fee for application for claim or settlement under sub-section (3) of section 93.
• Rule 60. Rules to give effect to arrangements with other countries for transfer of money paid as compensation under section 159.
• Rule 61. Proceedings after transfer of matters.
• Rule 62. Transfer of records or money.
• Rule 63.

Chapter XIV — MISCELLANEOUS

• Rule 64. Establishment and administration of Social Security Fund.
• Rule 65. Eligibility conditions for grant of exemption.
• Rule 66. Time limit for Central Board or Corporation to provide views on application for exemption.
• Rule 67. Terms and conditions for compliance of exempted establishment.
• Rule 68. Terms and conditions for management of trust.
• Rule 69. Manner of determining misuse of any benefit by an establishment or by any other person under section 148.

Statutory Forms & Annexures

• Form-I — Appeal under Section 23 of the Code on Social Security, 2020
• Form-II — Receipt Slip
• Form-III — Nomination / Fresh Nomination / Modification of Nomination
• Form-IV — Application for Gratuity by an Employee / Nominee / Legal Heir
• Form-V — Notice for Payment / Rejecting Claim of Gratuity
• Form-VI — Application for Direction before the Competent Authority
• Form-VII — Notice for Appearance before the Competent Authority / Summon
• Form-VIII — Notice for Payment of Gratuity as Determined by Competent / Appellate Authority
• Form-IX — Application for Recovery of Gratuity
• Form-X — Certificate of Medical Officer / Medical Practitioner
• Form-XI — Notice of Claim for Maternity Benefit and Payment Thereof
• Form-XII — Appeal under Section 68 against Gross Misconduct / Deprivation of Benefit or Dismissal
• Form-XIII-A — Complaint to the Inspector-cum-Facilitator
• Form-XIII-B — Appeal to the Authority against Decision of the Inspector-cum-Facilitator
• Form-XIV — Abstract for the Maternity Benefit
• Form-XV — Information for Commencement or Modification in respect of Building or Other Construction Work
• Form-XVI — Format for Self-Assessment of Cess for Building or Other Construction Work
• Form-XVII — Notice for Stoppage or Reduction of Building or Other Construction Work
• Form-XVIII — Return on Completion of Building or Other Construction Work
• Form-XIX — Proforma for Appeal before the Appellate Authority against Assessment or Penalty
• Form-XX — Format for Self-Assessment of Contribution by Aggregators
• Form-XXI — Format for Return to be Submitted by Aggregators
• Form-XXII — Register of Women Employees
• Form-XXIII — Unified Annual Return
• Form-XXIV — Compounding Notice / Composition Certificate
• Form-XXV — Form for Reporting Vacancies to Career Centres
• Form-XXVI — Form EIR (Employment Information Return)
• Form-XXVI(A) — Form for Reporting of Job Seeker Information
• Form-XXVII — Application for Compensation
• Form-XXVIII — Certificate by the Applicant
• Form-XXIX — Notice of Proposal to Settle Claim
• Form-XXX — Report about an Accident
• Form-D — Details of Compensation Paid and Circumstances of Death or Disablement