Social Security Central Rules
G.S.R. 344(E)
The Social Security (Central) Rules, 2026
The Central Rules under the Code on Social Security, superseding twelve rule sets covering provident fund, employees state insurance, gratuity, maternity benefit and compensation.
69
Rules
14
Chapters
30
Forms
08 May 2026
Notified
Made under
69
rules
Default readable text
Opening text
Preamble
G.S.R. 344(E).--Whereas, the draft of the Social Security (Central) Rules, 2025 were published as required under sections 154, 155, 158 and 159 of the Code on Social Security, 2020 (36 of 2020) in the Gazette of India, Extraordinary, Part II, Section 3, Sub-Section (i) vide notification number G.S.R. 935(E), dated the 30th December, 2025, inviting objections and suggestions from all persons likely to be affected thereby within a period of forty-five days from the date on which the Gazette containing the said notification were made available to the public; And whereas, the notification was made available to the public on the 30th December, 2025; And whereas, the objections and suggestions received from persons and stakeholders have been duly considered by the Central Government; Now, therefore, in exercise of the powers conferred by sub-section (1) of section 154 read with sub-section (2) thereof, and sub-section (1) of section 155 read with sub-section (2) thereof and Section 158 and sub-section (1) read with sub-section (2) of section 159 of the Code on Social Security, 2020 (36 of 2020) and read with section 24 of the General Clauses Act, 1897(10 of 1897) in supersession of the-
(i) Employee`s Compensation Rules, 1924;
(ii) Employee`s Compensation (Transfer of Money) Rules, 1935;
(iii) Employees` State Insurance (Central) Rules, 1950;
(iv) Employment Exchanges (Compulsory Notification of Vacancies) Rules, 1960;
(v) Maternity Benefit (Mines and Circus) Rules, 1963;
(vi) Payment of Gratuity (Central) Rules, 1972;
(vii) Cine-Workers Welfare Fund Rules, 1984;
(viii) Employee`s Compensation (Venue of Proceedings) Rules, 1996;
(ix) Tribunal (Procedure) Rules, 1997;
(x) Employees` Provident Funds Appellate Tribunal (Conditions of Service) Rules, 1997;
(xi) Building and other Constructions Workers` Welfare Cess Rules, 1998; and
(xii)Unorganised Workers` Social Security Rules, 2009; except as respects things done or omitted to be done before such supersession, the Central Government hereby makes the following rules, namely:-
Chapter I
5 rules
Preliminary
R2 Definitions
R3 Manner and conditions of making the provisions of Chapter III or Chapter IV inapplicable to an establishment
R4 Income of dependent parents of employee
R5 Registration of establishments and cancellation thereof
Chapter II
7 rules
Social Security Organisations
R6 Administration of funds vested in Central Board
R7 Executive Committee
B. EMPLOYEES' STATE INSURANCE CORPORATION
R8 The Employees' State Insurance Corporation, Standing Committee and Medical Benefit Committee
C. NATIONAL SOCIAL SECURITY BOARD
R9 National Social Security Board
R10 Other welfare measures and facilities
D. GENERAL
R11 Meetings, notice of meetings, list of business and quorum
R12 Reconstitution of Corporation, Central Board, National Social Security Board, State Unorganised Workers' Board, Building Workers' Welfare Board or any of the Committees
Chapter III
1 rules
Employees' Provident Fund
R13 Form, manner, time limits and fees for filing of appeal
Chapter IV
17 rules
Employees' State Insurance Corporation
R14 Salary and allowances of Director General and Financial Commissioner
R15 Investment of Employees' State Insurance Fund or any other money held by Corporation
R16 Limits for defraying of expenditure
R17 Holding of property, etc
R18 Insurance of employees
R19 Rate of contributions
R20 Administrative expenses
R21 Limit for funeral expenses
R22 Qualification for claiming benefits
R23 Appeal to Medical Appeal Tribunal
R24 Second appeal to Employees' Insurance Court
R25 Qualification and other conditions of Insured Person and his family for claiming medical benefit
R26 Employees' State Insurance Society
R27 Capitalised value of benefit payable to the employee
R28 Terms and conditions for operation of scheme for other beneficiaries
R29 Proceedings before Employees' Insurance Court, etc
R30 Administration of Fund
Chapter V
4 rules
Gratuity
R31 Gratuity invested for benefit of minor
R32 Nomination, fresh nomination and modification
R33 Application for gratuity and appeal etc
R34 Qualifications and experience of competent authority
Chapter VI
6 rules
Maternity Benefit
R35 Certificate and notice of claim for maternity benefit
R36 Duration of nursing breaks
R37 Employees and crèche facility
R38 Gross misconduct
R39 Complaint before Inspector-cum-Facilitator and appeal
R40 Duties of Inspector-cum-Facilitator
Chapter VII
7 rules
Social Security and Cess in Respect of Building and Other Construction Workers
R41 Collection and refund of cess
R42 Time limit for payment of cess and rate of interest
R43 Penalty
R44 Appeal
R45 Registration of building worker
R46 Benefits of beneficiary
R47 Recovery of due and exemption
Chapter VIII
2 rules
Social Security for Unorganised Workers, Gig Workers or Platform Workers
R48 Registration of unorganised workers, gig workers and platform workers
R49 Implementation of schemes and refund of contribution
Chapter IX
3 rules
Finance and Accounts
R50 Rules under section 120
R51 Conditions for writing off irrecoverable dues
R52 Account and annual report
Chapter X
1 rules
Authorities, Assessment, Compliance and Recovery
R53 Form and manner for maintenance of records and registers etc
Chapter XI
1 rules
Offences and Penalties
R54 Compounding of offences
Chapter XII
2 rules
Employment Information and Monitoring
R55 Establishment and maintenance of career centre
R56 Reporting of vacancies and result of selection etc
Chapter XIII
7 rules
Employee's Compensation
R57 Rate of interest payable by employer under clause (a) of sub-section (3) of section 77
R58 Manner of notice under sub-section (1) and the manner of transmitting money under sub-section (3), of section 92
R59 Form, manner and fee for application for claim or settlement under sub-section (3) of section 93
R60 Rules to give effect to arrangements with other countries for transfer of money paid as compensation under section 159
R61 Proceedings after transfer of matters
R62 Transfer of records or money
R63 Duty to inform employee of the right to compensation
Chapter XIV
6 rules
Miscellaneous
R64 Establishment and administration of Social Security Fund
R65 Eligibility conditions for grant of exemption
R66 Time limit for Central Board or Corporation to provide views on application for exemption
R67 Terms and conditions for compliance of exempted establishment
R68 Terms and conditions for management of trust
R69 Manner of determining misuse of any benefit by an establishment or by any other person under section 148
- Form I Form I
- Form II Form II
- Form III Form III
- Form IV Form IV
- Form V Form V
- Form VI Form VI
- Form VII Form VII
- Form VIII Form VIII
- Form IX Form IX
- Form X Form X
- Form XI Form XI
- Form XII Form XII
- Form XIII Form XIII
- Form XIV Form XIV
- Form XV Form XV
- Form XVI Form XVI
- Form XVII Form XVII
- Form XVIII Form XVIII
- Form XIX Form XIX
- Form XX Form XX
- Form XXI Form XXI
- Form XXII Form XXII
- Form XXIII Form XXIII
- Form XXIV Form XXIV
- Form XXV Form XXV
- Form XXVI Form XXVI
- Form XXVII Form XXVII
- Form XXVIII Form XXVIII
- Form XXIX Form XXIX
- Form XXX Form XXX
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