What are Tripura's rules under the Code on Social Security, 2020?
Jurisdiction: Tripura state rules under the Code on Social Security, 2020.
Tripura published the draft Tripura Social Security Rules, 2026 in the Tripura Gazette Extraordinary Issue on 20 January 2026 under Sections 154 and 156 of the Code on Social Security, 2020, inviting objections within 45 days. The draft constitutes the unorganized-workers social security board and fund, and sets rules on the Employees Insurance Court, gratuity, maternity benefit, employee's compensation, cess, career-centre reporting and compounding. This page synthesizes those provisions; the verbatim rule-by-rule text is on the linked /states page and the source PDF is available below.
Key facts
- Parent code
- Code on Social Security, 2020
- Jurisdiction
- Tripura (state rules)
- Published
- 20 January 2026
- Gazette reference
- Notification No.F.21(80)-LAB/ENF/SSC/2025, dated 17 January 2026, Government of Tripura, Labour Department, published in draft under Sections 154 and 156 of the Code on Social Security, 2020 for a 45-day objection period, in supersession of the Tripura Maternity Benefit Rules, 1971, the Tripura Payment of Gratuity Rules, 1975, the Tripura Building and Other Construction Workers Rules, 2001 and the Tripura Unorganized Workers Social Security Rules, 2010, in the Tripura Gazette Extraordinary Issue dated 20 January 2026
- Source gazette length
- 49 pages
Key obligations
Scope, commencement and draft status
Source: Rules 1 to 2 and the notification header (Chapter I)
The rules are titled the Tripura Social Security Rules, 2026 and were published in draft for public objection before they take effect.
- These rules may be called the Tripura Social Security Rules, 2026 and come into force only after the date of their final publication in the Tripura Gazette (rule 1).
- As published they are draft rules: the notification states that the State Government proposes to make them, that they are notified as required by Sections 154 and 156 of the Code on Social Security, 2020, and that the draft will be taken into consideration after a period of forty-five days for objections addressed to the Secretary, Labour (notification header).
- The rules are made in supersession of the Tripura Maternity Benefit Rules, 1971, the Tripura Payment of Gratuity Rules, 1975, the Tripura Building and Other Construction Workers Rules, 2001 and the Tripura Unorganized Workers Social Security Rules, 2010 among other repealed instruments (notification header).
Employees Insurance Court
Source: Rules 22 to 26 (Chapter III)
The draft sets the constitution of the Employees Insurance Court and the procedure, appeals, time limits and fees before it.
- The State Government specifies a Court by gazette notification for particular proceedings, sitting at places and times fixed after consultation with the ESI Corporation, subject to the administrative control and superintendence of the High Court (rule 22).
- An application is presented in triplicate in Form I with the prescribed particulars, verified as a civil pleading, and entered in a register in Form II (rule 23), and a second appeal by the insured person or the Corporation against a Medical Board or Medical Appeal Tribunal decision is filed in Form XXV within ninety days, extendable for sufficient cause (rule 24).
- Every application is ordinarily brought within twelve months of the cause of action, the Court following the Code of Civil Procedure, 1908 for summons, hearing, issues and evidence (rule 25; the parsed proviso to this rule refers to six months while the main clause says twelve months, an internal inconsistency left as it appears), and the fee on an application under Section 51(1) is rupees 100 collected by court-fee stamps (rule 26).
Gratuity
Source: Rules 27 to 31 (Chapter IV)
The draft sets the investment of a minor's gratuity, nomination, the gratuity application, disputes and compulsory insurance and registration.
- Where a nominee or heir is a minor, the competent authority invests the gratuity amount in a term deposit with the State Bank of India or a Nationalized Bank until the minor attains eighteen years (rule 27).
- A nomination is made in Form III in duplicate within one month of completing one year of continuous service (within one month of joining for a fixed-term employee), a fresh nomination on acquiring a family in Form IV within ninety days, and a modification in Form V, each verified by the employer within thirty days (rule 28).
- An employee, nominee or heir applies for gratuity in Form VI, ordinarily within thirty days of it becoming payable, with a fixed-term employee eligible after one year of service at fifteen days' wages for each completed year, and a late application entertained for sufficient cause (rule 29); a dispute is referred to the Competent Authority in Form VII within one year (rule 30).
- Every employer other than a government establishment obtains insurance for its gratuity liability from an IRDA-regulated insurer, registers the establishment electronically in Form-VIII within thirty days with employee details in Form-X, and an employer with an existing approved gratuity fund or employing five hundred or more persons may opt to continue such a fund in Form-IX; the competent authority is an officer not below Grade-I of the State Civil Service with at least one year of Labour Department experience (rules 31 and 31(a)).
Maternity benefit, employee's compensation and cess
Source: Rules 32 to 46 (Chapters V to VIII)
The draft sets the maternity appeal, the employee's compensation machinery including funeral expenses, review, commutation and medical examination, and finance and cess provisions.
- A person aggrieved by an Inspector-cum-Facilitator's order under Section 72 appeals to the competent authority in Form XI (rule 32).
- Where an injury results in death the employer deposits rupees fifteen thousand with the competent authority towards the funeral expenditure of the employee, paid to the eldest surviving dependent or the person who incurred the expenditure (rule 33).
- An application to review a half-monthly compensation payment may be made without a medical certificate on the stated grounds of changed wages, ceased payment, fraud or apparent error, with the competent authority able to withhold payments pending decision (rule 34), and commutation of half-monthly payments into a lump sum is computed on the estimated duration of disablement less one-half per cent per month (rule 35).
- An employee required to submit to medical examination does so subject to limits on the number and place of examinations (rule 37), a memorandum of agreement is recorded in the Form-XIV series and entered in the Form-XVIII register following the notice and objection procedure (rules 39 to 42), and the time limit for disposal of an application under Section 93 is not more than six months, extendable to one year by consent where disability must be proved (rule 42).
- Property, investment, loans and benefit funds under Section 120 follow the rules framed by the Finance Department, and irrecoverable contribution, cess, interest and damages may be written off on the stated conditions (rule 46); the time limit and interest for delayed payment of cess under Section 101 are addressed at rule 44.
Compliance, career centres, compounding and miscellaneous
Source: Rules 48 to 60 (Chapters IX to XII)
The draft sets the Inspector-cum-Facilitator's powers, records and returns, compounding of offences, career-centre vacancy reporting, and exemptions and trust management.
- The Inspector-cum-Facilitator exercises the powers prescribed by the State Government, employers maintain the register of women employees, records and annual returns, and a unified annual return is uploaded in Form-XX on or before 1 February each year for the preceding year (rules 48 to 49).
- A compounding officer notified under Section 138 may, for a first-time offence punishable with fine only, send a notice in Form XXI, and on the accused's compliance compounds the offence for the amount deposited, subject to the State Government's direction and control (the compounding rule under Section 138; its chapter and rule number are not captured in the parsed source).
- The State Government establishes or declares career centres, public-sector employers report every vacancy before filling it and private-sector establishments with ordinarily fifty or more employees report from the notified date, with a unique vacancy reporting number issued within three working days, reported in Form XXIII (rules 52 onwards).
- Employers maintain employment records as at 31 March each year and furnish yearly returns in the Employment Information Return, Form-XXIV, within thirty days of 31 March, with an Executive Officer declared for each district (rule 53).
- Every employer displays the required notices, issues wage slips and files returns as the State Government specifies (rules 54 to 56); the State Board or Corporation forwards its views on an exemption application under Section 143 within six months (rule 58), and an exempted establishment complies with the stated record and status-change conditions and manages its provident or pension fund through a Board of Trustees with equal employer and employee representation and the employer as Chairperson (rules 59 to 60).
Frequently asked questions
Official gazette PDF
Notification No.F.21(80)-LAB/ENF/SSC/2025, dated 17 January 2026, Government of Tripura, Labour Department, published in draft under Sections 154 and 156 of the Code on Social Security, 2020 for a 45-day objection period, in supersession of the Tripura Maternity Benefit Rules, 1971, the Tripura Payment of Gratuity Rules, 1975, the Tripura Building and Other Construction Workers Rules, 2001 and the Tripura Unorganized Workers Social Security Rules, 2010, in the Tripura Gazette Extraordinary Issue dated 20 January 2026
Social security organization, board and fund
Source: Rules 3 to 21 (Chapter II)
The draft constitutes the Tripura Unorganized Workers Social Security Board, its meetings and tenure, the Tripura Social Security Fund and the Building and Other Construction Workers Welfare Board.