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
R. 2 Definitions
R. 3 Manner and conditions of making the provisions of Chapter III or Chapter IV inapplicable to an establishment
R. 4 Income of dependent parents of employee
R. 5 Registration of establishments and cancellation thereof
Chapter II
7 rules
Social Security Organisations
R. 6 Administration of funds vested in Central Board
R. 7 Executive Committee
B. EMPLOYEES' STATE INSURANCE CORPORATION
R. 8 The Employees' State Insurance Corporation, Standing Committee and Medical Benefit Committee
C. NATIONAL SOCIAL SECURITY BOARD
R. 9 National Social Security Board
R. 10 Other welfare measures and facilities
D. GENERAL
R. 11 Meetings, notice of meetings, list of business and quorum
R. 12 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
R. 13 Form, manner, time limits and fees for filing of appeal
Chapter IV
17 rules
Employees' State Insurance Corporation
R. 14 Salary and allowances of Director General and Financial Commissioner
R. 15 Investment of Employees' State Insurance Fund or any other money held by Corporation
R. 16 Limits for defraying of expenditure
R. 17 Holding of property, etc
R. 18 Insurance of employees
R. 19 Rate of contributions
R. 20 Administrative expenses
R. 21 Limit for funeral expenses
R. 22 Qualification for claiming benefits
R. 23 Appeal to Medical Appeal Tribunal
R. 24 Second appeal to Employees' Insurance Court
R. 25 Qualification and other conditions of Insured Person and his family for claiming medical benefit
R. 26 Employees' State Insurance Society
R. 27 Capitalised value of benefit payable to the employee
R. 28 Terms and conditions for operation of scheme for other beneficiaries
R. 29 Proceedings before Employees' Insurance Court, etc
R. 30 Administration of Fund
Chapter V
4 rules
Gratuity
R. 31 Gratuity invested for benefit of minor
R. 32 Nomination, fresh nomination and modification
R. 33 Application for gratuity and appeal etc
R. 34 Qualifications and experience of competent authority
Chapter VI
6 rules
Maternity Benefit
R. 35 Certificate and notice of claim for maternity benefit
R. 36 Duration of nursing breaks
R. 37 Employees and crèche facility
R. 38 Gross misconduct
R. 39 Complaint before Inspector-cum-Facilitator and appeal
R. 40 Duties of Inspector-cum-Facilitator
Chapter VII
7 rules
Social Security and Cess in Respect of Building and Other Construction Workers
R. 41 Collection and refund of cess
R. 42 Time limit for payment of cess and rate of interest
R. 43 Penalty
R. 44 Appeal
R. 45 Registration of building worker
R. 46 Benefits of beneficiary
R. 47 Recovery of due and exemption
Chapter VIII
2 rules
Social Security for Unorganised Workers, Gig Workers or Platform Workers
R. 48 Registration of unorganised workers, gig workers and platform workers
R. 49 Implementation of schemes and refund of contribution
Chapter IX
3 rules
Finance and Accounts
R. 50 Rules under section 120
R. 51 Conditions for writing off irrecoverable dues
R. 52 Account and annual report
Chapter X
1 rules
Authorities, Assessment, Compliance and Recovery
R. 53 Form and manner for maintenance of records and registers etc
Chapter XI
1 rules
Offences and Penalties
R. 54 Compounding of offences
Chapter XII
2 rules
Employment Information and Monitoring
R. 55 Establishment and maintenance of career centre
R. 56 Reporting of vacancies and result of selection etc
Chapter XIII
7 rules
Employee's Compensation
R. 57 Rate of interest payable by employer under clause (a) of sub-section (3) of section 77
R. 58 Manner of notice under sub-section (1) and the manner of transmitting money under sub-section (3), of section 92
R. 59 Form, manner and fee for application for claim or settlement under sub-section (3) of section 93
R. 60 Rules to give effect to arrangements with other countries for transfer of money paid as compensation under section 159
R. 61 Proceedings after transfer of matters
R. 62 Transfer of records or money
R. 63 Duty to inform employee of the right to compensation
Chapter XIV
6 rules
Miscellaneous
R. 64 Establishment and administration of Social Security Fund
R. 65 Eligibility conditions for grant of exemption
R. 66 Time limit for Central Board or Corporation to provide views on application for exemption
R. 67 Terms and conditions for compliance of exempted establishment
R. 68 Terms and conditions for management of trust
R. 69 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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