What are Mizoram's rules under the Code on Social Security, 2020?
Jurisdiction: Mizoram state rules under the Code on Social Security, 2020.
Mizoram notified the Code on Social Security (Mizoram) Rules, 2023 under sections 154 and 156 of the Code on Social Security, 2020, published in the Mizoram Gazette Extraordinary (Issue No. 61) on 8 February 2023. The rules govern the unorganised-workers and building-workers boards, the Employees' Insurance Court, gratuity, maternity benefit, employee's compensation, cess, compounding and career centres. This page synthesizes those provisions; 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
- Mizoram (state rules)
- Notified
- 8 February 2023
- Gazette reference
- Notification No. B.14015/6/2019-LESDE, dated 3 February 2023, Government of Mizoram, Labour, Employment, Skill Development and Entrepreneurship Department, made under sections 154 and 156 of the Code on Social Security, 2020 in supersession of the Mizoram Workmen's Compensation Rules, 2009, the Payment of Gratuity (Mizoram) Rules, 2015, the Mizoram Maternity Benefit Rules, 2014, the Mizoram Building and Other Construction Workers Rules, 2015 and the Mizoram Unorganised Worker's Social Security Rules, 2013, published in the Mizoram Gazette Extraordinary, Vol-LII, Issue No. 61, dated 8 February 2023
- Source gazette length
- 54 pages
Key obligations
Employees' Insurance Court
Source: Rules 5 to 6 (Chapter III)
Chapter III sets the second appeal to and the procedure of the Employees' Insurance Court.
- A second appeal to the Employees' Insurance Court against a Medical Board or Medical Appeal Tribunal decision is presented in Form I within ninety days, extendable for sufficient reason (rule 5).
- An application under section 49 is presented in triplicate in Form II, must be brought within three years of the cause of action, follows Code of Civil Procedure procedures, is entered in a register in Form III, and carries a fee of one hundred rupees collected by court-fee stamps (rule 6).
Gratuity
Source: Rules 7 to 10 (Chapter IV)
Chapter IV covers nomination, application, the competent authority's procedure, appeal and recovery of gratuity.
- A minor nominee's or heir's gratuity is invested in a term deposit with the State Bank of India or a nationalised bank, a nomination is made in Form IV within the stated periods, and a fixed-term employee is eligible for gratuity at fifteen days' wages for each completed year of service on completing one year (rule 7).
- An employee, nominee or legal heir applies for gratuity in Form VII (ordinarily within thirty days, or one year for a legal heir), the employer issues a notice of admissible amount in Form VIII within fifteen days fixing a payment date not later than thirty days, and gratuity is paid by demand draft or bank credit (rule 8).
- Where the employer refuses, under-pays or fails to notify, the claimant applies to the competent authority in Form IX within one hundred eighty days; the authority disposes of the application within ninety days, an appeal is disposed of within ninety days, and non-payment is recovered on application in Form XII under section 129 (rules 8 to 9).
- Registration of an establishment for an approved gratuity fund is done in Form XIII, amounts directed to be paid are recoverable as arrears of land revenue, and the competent authority is appointed by the State Government (rules 9 to 10).
Maternity benefit and employee's compensation
Source: Rules 11 to 21 (Chapters V and VI)
Chapters V and VI cover maternity-benefit complaints and appeals and the employee's compensation regime.
- A maternity-benefit complaint is made in Form XIV and, if the Inspector-cum-Facilitator finds benefit improperly withheld, the employer is directed to pay; an appeal against that decision lies to the competent authority in Form XV, disposed of within ninety days (rule 11).
- On a work injury resulting in death the employer deposits, in addition to compensation, fifteen thousand rupees with the competent authority towards funeral expenses, automatically enhanced if the Central Government raises the section 76(7) amount (rule 12).
- An application for review of a half-monthly payment may be made without a medical certificate on the listed grounds, the employer maintains a notice-book in Form XVI, medical-examination intervals are limited, and a fatal-accident statement is submitted in Form XVII (rules 13 to 16).
- A memorandum of agreement is recorded in Forms XVIII to XX after notice in Form XIX, the competent authority is appointed by the State Government, jurisdiction is verified on receipt of an application, and an application is disposed of within six months with the Code of Civil Procedure applying to the proceedings (rules 17 to 21).
Cess, records, returns and compounding
Source: Rules 22 to 28 (Chapters VI and VII)
These rules set building-and-construction cess, the writing-off of irrecoverable dues, records and returns, and the compounding of offences.
- Cess under section 100 is paid within thirty days of completing the project or the assessment, or within thirty days of each completed year for projects exceeding one year, and an appeal under section 105 carries a fee of one per cent of the amount in dispute (rules 22 to 23).
- Irrecoverable contribution, cess, interest and damages may be written off on the stated conditions, such as an establishment closed for more than five years with the employer untraceable (rule 25).
- Every establishment employing women maintains a register of women employees in Form XXI, records under Chapter V are preserved for two years, and a unified annual return is uploaded in Form XXII on or before 1 February each year (rule 27).
- An offence compoundable under section 138 is compounded on a notice in Form XXIII; the person may deposit the compounding amount within fifteen days, and the compounding officer issues a composition certificate in Part IV of Form XXIII within ten days of receipt, failing which prosecution is instituted (rule 28).
Employment information and the social security fund
Source: Rules 29 to 30 (Chapter VIII)
Chapter VIII sets the reporting of vacancies to career centres and the constitution of the fund under section 141.
- A public-sector establishment must report every vacancy to the notified career centre before filling it, and a private-sector establishment with ordinarily twenty-five or more employees must do so from the notified date; vacancies are reported in Form XXV at least fifteen days before the last date for applications, and the career centre issues a unique reporting number within five working days (rule 29).
- Employers maintain the prescribed employment records and furnish a yearly Employment Information Return in Form XXVI within thirty days of 31 March, with the Director of Employment as the enforcing authority (rule 29).
- The fund under section 141 receives, besides the section 141(5)(i) sources, State Government establishment money, Government grants, registration and contribution amounts, scheme money and CSR contributions as determined by the State Government (rule 30).
Frequently asked questions
Official gazette PDF
Notification No. B.14015/6/2019-LESDE, dated 3 February 2023, Government of Mizoram, Labour, Employment, Skill Development and Entrepreneurship Department, made under sections 154 and 156 of the Code on Social Security, 2020 in supersession of the Mizoram Workmen's Compensation Rules, 2009, the Payment of Gratuity (Mizoram) Rules, 2015, the Mizoram Maternity Benefit Rules, 2014, the Mizoram Building and Other Construction Workers Rules, 2015 and the Mizoram Unorganised Worker's Social Security Rules, 2013, published in the Mizoram Gazette Extraordinary, Vol-LII, Issue No. 61, dated 8 February 2023