Overview
Applicability
- Nature of establishment
- Number and category of employees/workers
- Applicable social-security scheme
- Wages and other prescribed conditions
- Nature of employment
- Type of benefit involved
Key Compliance Areas
Provident Fund
Employers covered by the applicable provident fund provisions must ensure employee enrolment, statutory contributions, maintenance of records and timely compliance with the applicable provident fund requirements.
Gratuity
Employers must assess employee eligibility for gratuity, calculate the benefit correctly and ensure payment within the prescribed statutory timelines upon the occurrence of a qualifying event.
Employment injury compensation
Employers must comply with applicable provisions relating to employment injuries, occupational accidents and compensation payable to eligible employees or their dependants, as applicable.
Gig and platform workers
The Code recognises gig workers and platform workers within the social-security framework and provides for appropriate social-security schemes and benefits for eligible categories.
Benefit claims and settlements
Employers should establish proper procedures for processing gratuity, maternity, employment injury and other applicable social-security claims, ensuring timely settlement and maintenance of supporting documentation.
Annual returns
Covered establishments must submit applicable statutory returns and information within the prescribed time and manner. Records and returns should be consistent with the underlying payroll and employee data.
Contractor and outsourced-worker compliance
Where employees or workers are engaged through contractors, employers should verify applicable social-security coverage, contributions, records and statutory responsibilities and ensure that contractual arrangements do not result in non-compliance.
Inspection and enforcement
Employers should maintain statutory records and documentation in an organised manner and ensure that they are available for inspection, verification or proceedings by competent authorities when required.
Employees' State Insurance
Covered employers must ensure appropriate ESI registration, contribution, employee coverage and statutory compliance, enabling eligible employees to access applicable medical and cash benefits.
Maternity benefits
Eligible women employees must be provided applicable maternity benefits, leave and related statutory protections. Employers should maintain appropriate records and process maternity claims and payments within the prescribed timelines. GUJARAR GAZETTE COSS 2023
Building and other construction workers
Employers and other responsible persons involved in construction activities must comply with applicable social-security, welfare and cess-related requirements for building and other construction workers.
Employee nominations
Employees should be facilitated in making and updating statutory nominations for applicable social-security benefits. Employers should maintain nomination records and ensure they are updated when required. The statutory framework specifically recognises nomination under the Code. GUJARAR GAZETTE COSS 2023
Employee records and registers
Employers must maintain prescribed employee records, registers and supporting documents relating to social-security coverage, benefits, contributions and employment particulars.
Statutory contributions
Employers must correctly determine and deposit applicable social-security contributions within the prescribed timelines, while maintaining contribution records and supporting documentation.
Accident reporting
Employers must comply with applicable requirements for reporting employment-related accidents, injuries and other prescribed incidents to the competent authorities and maintain relevant records.
Compounding and penalties
Non-compliance may result in statutory penalties and other enforcement action. Where an offence is legally compoundable, the prescribed compounding procedure and conditions must be followed.
The social security code rules 2026 prescribe registers, records and annual returns for establishments.
The rules also cover maternity benefits, gig worker registration and contributions by platform aggregators.
Social Security Fund and applicable schemes
The Code provides for social-security schemes and a Social Security Fund for specified categories of workers. Applicable contributions and funds are to be administered in accordance with the statutory framework and notified schemes. GUJARAR GAZETTE COSS 2023