What are Gujarat's rules under the Code on Social Security, 2020?
Jurisdiction: Gujarat state rules under the Code on Social Security, 2020.
Gujarat notified the Code on Social Security (Gujarat) Rules, 2023 by notification No. GR/2023/158/PGA/172021/24659/M3 dated 30 December 2023, published in the Gujarat Government Gazette, Extraordinary, Part IV-A, on 30 December 2023. The rules cover gratuity, maternity benefit, employees' compensation, the building-cess and unorganised-workers boards, compounding and the State Social Security Fund. This page synthesizes the 2023 principal rules from the gazette; the verbatim text is on the linked /states page and the source PDF is below.
Key facts
- Parent code
- Code on Social Security, 2020
- Jurisdiction
- Gujarat (state rules)
- Notified
- 30 December 2023
- Gazette reference
- No. GR/2023/158/PGA/172021/24659/M3, dated 30 December 2023, Government of Gujarat, Labour, Skill Development and Employment Department, published in the Gujarat Government Gazette, Extraordinary, Part IV-A (Extra No. 306, Vol. LXIV), 30 December 2023 (principal rules; a later 2026 amendment is recorded in the source metadata but is not contained in the parsed gazette text)
- Source gazette length
- 56 pages
Key obligations
Scope, commencement and coverage
Source: Rule 1 and the notification's rule-making clause
Chapter I titles the 2023 principal rules, extends them to the whole state, and supersedes four earlier social-security instruments.
- These rules may be called the Code on Social Security (Gujarat) Rules, 2023, and extend to the whole of the State of Gujarat (rule 1(1) to (2)).
- They come into force from the commencement of the Code on Social Security, 2020 (rule 1(3)), not from the gazette publication date.
- They are made in supersession of the Gujarat Maternity Benefit Rules, 1964, the Payment of Gratuity (Gujarat) Rules, 1973, the Gujarat State Unorganized Worker's Social Security Rules, 2011, and the Gujarat Workmen's Compensation Rules, 1967 (rule-making clause).
- The source record notes a later 2026 amendment to these rules, but the parsed gazette text is the 2023 principal rules only and does not contain the amendment; the amendment's changes are not reproduced here and should be checked against the source PDF and the later gazette.
Employees' Insurance Court
Source: Rules 3 to 4 (Chapter II)
Chapter II sets the appeal to the Employees' Insurance Court and the commencement, procedure and fees for its proceedings.
- The manner and time for filing an appeal under section 37(7)(b) are set out in rule 3.
- The commencement of a proceeding, its procedure and fees under sections 50(2) and 51(1) are set out in rule 4.
Gratuity: nomination, application and payment
Source: Rules 5 to 8 (Chapter III)
Chapter III sets how gratuity is nominated, claimed and paid, including for minors and fixed-term employees.
- Where a nominee or heir is a minor, the competent authority invests the gratuity in a term deposit with the State Bank of India or a nationalised bank for the minor's benefit (rule 5).
- A nomination is made in Form IV in duplicate, ordinarily within 90 days for an employee already in employment for a year or more on commencement, and within 30 days of completing one year of service otherwise, with a fresh nomination within 90 days of acquiring a family; a late nomination is still accepted and is not invalid merely for being late (rule 6).
- An eligible employee applies for gratuity in Form V ordinarily within 30 days of it becoming payable, a nominee within 30 days and a legal heir within one year; a fixed-term employee who completes five years is paid gratuity at 15 days' wages for each completed year of service or part in excess of six months (rule 7).
- The qualifications and experience of the officer appointed as competent authority are set by rule 8.
Maternity benefit
Source: Rules 9 to 13 (Chapter IV)
Chapter IV sets the maternity-benefit appeal, the supply of forms, the saving for non-prescribed forms, and record and abstract requirements.
- An appeal against the Inspector-cum-Facilitator's decision under section 72(2) lies to the competent authority in Form XI (rule 9).
- The employer supplies to every woman employed, at her request and free of cost, copies of the maternity-benefit forms IX, X, XI and XII appended to the Central Rules (rule 10).
- A woman's right to maternity benefit is not defeated by failing to use a prescribed form, and the authority may within 15 days require the correct form (rule 11).
- Records kept under section 123(a) are preserved for two years from preparation (rule 12), and the abstract of the maternity provisions is exhibited in Form XII (rule 13).
Employees' compensation: review, medical examination and procedure
Source: Rules 14 to 57 (Chapter V)
Chapter V sets the review of half-monthly payments, medical examination of injured workers, accident notice and the procedure before the competent authority.
- The review of a half-monthly payment and its commutation are governed by rules 14 to 15, including when an application may be made without a medical certificate.
- A worker in receipt of a half-monthly payment may be required to submit to medical examination on conditions, with limits on the number of examinations, and no woman is medically examined by a male practitioner without her consent (rules 16 to 21).
- Notice and statement of accidents are given under section 82 and a report of a fatal accident is made in Form XVI (rules 22 to 23), and memoranda of agreement are recorded by the competent authority (rules 25 to 29).
- The procedure before the competent authority, including applications, framing of issues, local inspection, judgment and transfer of matters, is set out in rules 30 to 56, applying specified provisions of the Code of Civil Procedure, 1908.
Building-cess board and unorganised-workers board
Source: Rules 58 to 81 (Chapters VI and VII)
Chapters VI and VII set the building and other construction workers' welfare board, the cess, the annual report, and the Gujarat State Unorganised Workers' Social Security Board.
- Every employer maintains an employment register under section 123(a) in the prescribed form, and the State Government constitutes the welfare board with its composition, term, vacancies and members' allowances set by rules 58 to 65.
- The cess under section 100 is paid electronically in advance or before commencement of work, with owners of houses of 50 lakh rupees or more and private builders paying at plan approval, monitored by the Commissioner or Director of Labour (rule 66).
- An appeal under section 105 carries a non-refundable fee of half a percent of the disputed amount or penalty, not exceeding 25,000 rupees (rule 67), the board submits an annual report by 31 October each year in Form XXX (rule 68), and every employer files a return under section 123(d) within 60 days of commencement in Form XXXI (rule 71).
- The Gujarat State Unorganised Workers' Social Security Board's powers, members' terms, resignation, vacancies, allowances, disposal of business, meetings (at least once every four months) and quorum are set by rules 72 to 81.
Compounding, employment reporting and the Social Security Fund
Source: Rules 83 to 91 (Chapters IX to XI)
Chapters IX to XI set the compounding of offences, the reporting of vacancies to career centres, and the establishment and administration of the Gujarat Social Security Fund.
- The officer authorised under section 138(4) issues a compounding notice in Form XXXIV, the noticed person applies in Part III and deposits the full compounding amount within 15 days, and the compounding officer issues a composition certificate within ten days of receiving the amount (rule 83).
- An employer in the public sector, and in the private sector as notified, reports every vacancy to the Career Centre through the State Government's Employment portal before filling it, and receives a unique vacancy reporting number within ten working days (rule 84).
- The Gujarat Social Security Fund is credited with the funds received under section 141(5) of the Code and section 115(1) of the OSH Code, contractor and employer contributions, Corporate Social Responsibility donations, grants and unorganized-worker fees, and is collected, administered and expended by the State Government through the office of the Commissioner or Director of Labour (rule 87).
- The board may hold, acquire and transfer movable and immovable property with the State Government's prior permission (rules 88 to 89), and conditions for managing an exempted trust are set by rule 91.
Frequently asked questions
Official gazette PDF
No. GR/2023/158/PGA/172021/24659/M3, dated 30 December 2023, Government of Gujarat, Labour, Skill Development and Employment Department, published in the Gujarat Government Gazette, Extraordinary, Part IV-A (Extra No. 306, Vol. LXIV), 30 December 2023 (principal rules; a later 2026 amendment is recorded in the source metadata but is not contained in the parsed gazette text)