What are Lakshadweep's rules under the Code on Social Security, 2020?
Jurisdiction: Lakshadweep state rules under the Code on Social Security, 2020.
The Union Territory of Lakshadweep notified the Code on Social Security (Lakshadweep) Rules, 2025 on 25 March 2026 under section 154(1) of the Code on Social Security, 2020, published in the Lakshadweep Gazette Extraordinary (Vol. LXI, No. 61) on 30 March 2026 and in force on final publication. The rules cover the two social-security Boards, the Employees' Insurance Court, gratuity, maternity benefit, employee's compensation, construction-worker cess, records, offences and the Social Security Fund. This page synthesizes them; 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
- Lakshadweep (state rules)
- Notified
- 30 March 2026
- Gazette reference
- Notification E.No.08/03/2024-LE&T/72, dated 25 March 2026, Union Territory of Lakshadweep Administration, Department of Labour, Employment and Training, Kavaratti, made under section 154(1) of the Code on Social Security, 2020, published in the Lakshadweep Gazette Extraordinary (Vol. LXI, No. 61) on 30 March 2026
Key obligations
Scope, commencement and definitions
Source: Rules 1 to 2 (Chapter I)
The rules are titled the Code on Social Security (Lakshadweep) Rules, 2025, extend to the whole Union Territory and take effect on final gazette publication.
- These rules may be called the Code on Social Security (Lakshadweep) Rules, 2025, extend to the whole of the UT of Lakshadweep, and come into force after the date of their final publication in the Official Gazette of Lakshadweep (rule 1); they are made in supersession of the corresponding rules in force in the UT, saving things done or omitted before supersession (notification header).
- Rule 2 defines the terms used, including the two Boards, the appeal and appellate authority, the cess collector, the fund and the meaning of 'electronically', with undefined terms taking their meaning from the Code (rule 2).
Employees' Insurance Court
Source: Rules 16 to 17 (Chapter III)
The rules set the appeal to the Employees' Insurance Court, its procedure and its fees.
- An insured person or the Corporation may appeal to the Employees' Insurance Court within ninety days of receiving the order of the Medical Appeal Tribunal, in Form-I, with the Court able to condone delay for sufficient reason (rule 16).
- An appeal under section 49 is presented in triplicate in Form-II with the prescribed particulars, verified as a civil pleading and entered in a Form-III register; the Court follows the Code of Civil Procedure, 1908 for summons, hearing and evidence, and appeals are filed within three years of the cause of action (rule 17).
- The fee on an appeal in respect of a section 49 matter is one hundred rupees, collected by court-fee stamps (rule 17(3)).
Gratuity: nomination, application and recovery
Source: Rules 18 to 22 (Chapter IV)
The rules set gratuity nomination, the application and notice cycle, appeals and recovery.
- Where a nominee or heir is a minor, the competent authority invests the gratuity in a term deposit with a nationalized bank for the minor's benefit (rule 18).
- A gratuity nomination is made in Form-IV in duplicate, ordinarily within thirty days of completing one year of service (or ninety days for those already in service), and verified and returned by the employer within thirty days; fresh nominations and modifications are made in Form-V and Form-VI (rule 19).
- An eligible employee applies for gratuity in Form-VII ordinarily within thirty days of it becoming payable (one year for a legal heir), the employer issues a Form-VIII notice within fifteen days specifying the amount and a payment date not later than the thirtieth day, and disputes go to the competent authority in Form-IX, whose direction and any appeal are to be disposed of within ninety days (rule 20).
- Gratuity is paid by demand draft or bank credit, with intimation to the competent authority, and unpaid gratuity is recovered under section 129 on an application in Form-XII (rule 20).
- An establishment covered by compulsory insurance registers with the competent authority in Form-XIII within thirty days, and the competent authority for the chapter is appointed by the UT Administration by notification (rules 21 to 22).
Maternity benefit and employee's compensation
Source: Rules 23 to 33 (Chapters V and VI)
The rules set maternity-benefit complaints and appeals and the employee's-compensation procedures before the competent authority.
- A maternity-benefit complaint under section 72 is made in Form-XIV to the Inspector-cum-Facilitator, who may direct payment of improperly withheld benefit; an appeal against that decision lies to the Competent Authority in Form-XV, to be disposed of within ninety days (rule 23).
- On a work-related death the employer deposits fifteen thousand rupees (or such amount as the Government notifies) with the competent authority towards funeral expenses for the eldest surviving dependant or the person who incurred them (rule 24).
- An application to review a half-monthly compensation payment may be made without a medical certificate on the specified grounds of changed wages, ceased payment, fraud or apparent error (rule 25), and the employer keeps a notice-book in Form-XVI and submits fatal-accident statements in Form-XVII (rules 26 to 28).
- Memoranda of compensation agreements are recorded in Form-XVIII with notice to the parties in Form-XIX, and the qualifications, procedure, time-limits and authentication of the competent authority's proceedings are set by rules 29 to 33.
Construction-worker cess, finance and records
Source: Rules 34 to 39 (Chapters VII to X)
The rules set the cess on building and construction work, the writing-off of irrecoverable dues and the records employers must keep.
- Cess under section 100 is paid to the Cess Collector within thirty days of completing the construction project or of the assessment, whichever is earlier, and where the work exceeds one year it is paid within thirty days of each completed year on the cost incurred (rule 34); an appeal against a cess order carries a non-refundable fee of half per cent of the disputed amount, capped at twenty-five thousand rupees (rule 35).
- The Government may frame a policy for the Boards to acquire, hold or transfer property (rule 36), and the Boards may write off irrecoverable contribution, cess, interest and damages on the specified conditions, such as an establishment closed for over five years or a decree that could not be executed (rule 37).
- The Inspector-cum-Facilitator may exercise such further powers as the Government allows (rule 38), and every employer of women prepares and maintains a register of women employees in Form-XXII, preserves Chapter V records for three years, and uploads a unified annual return in Form-XXII on or before 1 February each year (rule 39).
Offences, employment information and the Social Security Fund
Source: Rules 40 to 44 (Chapters XI to XIII)
The rules set the compounding of offences, the reporting of vacancies to career centres and the Lakshadweep Social Security Fund.
- A compounding officer notified under section 138 issues a Form-XXIV compounding notice, the noticed person may apply and deposit the amount within fifteen days, and a composition certificate issues within ten days of receipt; failing deposit, prosecution is instituted (rule 40).
- Public-sector and notified private-sector employers report vacancies to the specified career centre in Form-XXV at least fifteen days before the last date for applications, receive a unique vacancy number within three working days, maintain the specified records and file the Employment Information Return in Form-XXVI within thirty days of 31 March (rule 41).
- The Lakshadweep Social Security Fund is established and administered by the UT Administration under section 141(5), fed by the listed grants, registration receipts, scheme funds and contributions, with accounts audited by the Comptroller and Auditor General or a notified agency (rule 42); a copy of the Form-VIII gratuity notice is shared with the Labour Bureau (rule 43), and the Lakshadweep Building and Other Construction Workers (Regulation of Employment and Conditions of Service), 2011 is repealed with actions saved (rule 44).
Frequently asked questions
Official gazette PDF
Notification E.No.08/03/2024-LE&T/72, dated 25 March 2026, Union Territory of Lakshadweep Administration, Department of Labour, Employment and Training, Kavaratti, made under section 154(1) of the Code on Social Security, 2020, published in the Lakshadweep Gazette Extraordinary (Vol. LXI, No. 61) on 30 March 2026

Social Security Organisations: the two Boards
Source: Rules 3 to 15A (Chapter II)
The rules govern the Lakshadweep Unorganised Workers Social Security Board and the Building and Other Construction Workers Welfare Board.