Background
Code on Social Security, 2020 (Act No. 36 of 2020) is one of the four central labour codes enacted by Parliament to consolidate and rationalise India’s social security legislation. It amends and merges nine central enactments — the Employees’ Provident Funds and Miscellaneous Provisions Act, 1952; the Employees’ State Insurance Act, 1948; the Employees’ Compensation Act, 1923; the Maternity Benefit Act, 1961; the Payment of Gratuity Act, 1972; the Cine Workers Welfare Fund Act, 1981; the Building and Other Construction Workers’ Welfare Cess Act, 1996; the Unorganised Workers’ Social Security Act, 2008; and the Employment Exchanges (Compulsory Notification of Vacancies) Act, 1959 — into a single, unified framework covering provident fund, insurance, gratuity, maternity benefit, employee compensation, and welfare cess obligations. The Code received Presidential assent on 28 September 2020, and its substantive provisions, along with those of the Code on Wages, 2019, the Industrial Relations Code, 2020, and the Occupational Safety, Health and Working Conditions Code, 2020, were brought into force with effect from 21 November 2025 vide Gazette Notification No. 5143. The Code introduces a common registration and return-filing architecture across establishments, extends coverage to unorganised, gig, and platform workers for the first time, and empowers the Central and State Governments to frame scheme-specific and procedural rules to operationalise its provisions.
Rajasthan Code on Social Security Rules, 2026 are the State-specific procedural rules framed by the Government of Rajasthan under the rule-making powers conferred by the Code, prescribing the forms, timelines, registers, and State-level compliance procedures applicable to establishments operating in Rajasthan. These Rules were released in draft form vide Notification S.O. 151/S.O. 152 dated 12–13 January 2026, inviting objections and suggestions from stakeholders, and cover matters such as registration and its cancellation, nomination and payment of gratuity, maternity and compensation benefits, contributions to provident fund and insurance schemes, cess on building and construction work, compounding of offences, and the filing of periodic returns. As of the date of this note, the Rajasthan Rules remain at the draft stage pending final notification — unlike the Rajasthan Occupational Safety, Health and Working Conditions Rules, 2026, which were finalised and brought into force on 30 June 2026 — and readers are encouraged to verify the current status of these Rules before relying on specific timelines or forms referenced below.
Applicability
The compliance obligations covered in this blog apply across the several categories of establishments and workers that the Code on Social Security, 2020 and the Rajasthan Rules bring within their fold: provident fund and insurance fund provisions extend to factories and other establishments employing 20 or more employees, while employees’ State insurance provisions cover factories, mines, and plantations (including those belonging to Government) and any shop or establishment employing 10 or more persons on any day of the preceding twelve months, as well as establishments carrying on hazardous or notified life-threatening activities employing even a single employee, and plantations that opt into the ESI scheme; gratuity obligations apply to factories, mines, oilfields, plantations, ports and railway companies, and to any shop or establishment employing 10 or more persons; employee compensation provisions apply to employers and employees of establishments — including plantations — to which the ESI provisions do not extend; maternity benefit obligations extend to establishments in the public sector, to private-sector establishments employing 50 or more employees or as otherwise notified, and more broadly wherever women are employed; obligations relating to unorganised workers apply to establishments in the unorganised sector and to gig and platform workers; and cess and welfare obligations for construction workers apply to establishments falling under building and other construction work. Establishments covered generally under the Code on Social Security, 2020 are additionally subject to common registration, record-keeping, and return-filing obligations irrespective of the specific chapter under which they qualify.
Compliance Requirement Under the act in Accordance with the Rules & Regulations:
If the injury of the employee result in his death, the employer shall, in addition to the compensation under sub-section (1), deposit with the competent authority a sum of fifteen thousand rupees, or such higher amount as may be notified by the State Government or the Central Government from time to time, for the payment of the same to the eldest surviving dependent of the employee towards the expenditure of the funeral of such employee or where the employee did not have a dependent or was not living with his dependent at the time of his death, to the person who actually incurred such expenditure
Application for review of a half monthly payment under section 79 of the code may be made without being accompanied by a certificate of a medical practitioner,- (i) by the employer, on the ground that since the right to compensation was determined the employee’s wages have increased; (ii) by the employer, on the ground that since the right to compensation was determined the employee’s wages have diminished; (iii) by the employee, on the ground that the employer, having commenced to pay compensation, has ceased to pay the same notwithstanding the fact that there has been no change in his condition such as to warrant such cessation; (iv) either by the employer or by the employee, on the ground that the determination of compensation was obtained by fraud or under influence other improper means; (v) either by the employer or by the employee on the ground that in the determination of compensation there is a mistake or error apparent on the face of the record.
If, on examining an application for review by an employer in which the reduction or discontinuance of half-monthly payments is sought it appears to the Competent Authority that there is reasonable grounds for believing that the employer has a right to such reduction to discontinuance, he may at any time issue an order after giving the employee likely to be affected thereby an opportunity of being heard for withholding the half monthly payments in whole or in part pending his decision on the application
The State Government may, by making a general or specific order for the purpose of sub-section (4) of section 82 of the Code, require that any class of employers, shall maintain at their premises at which employees are employed, a notice book, in Form-XX, which shall be readily accessible at all reasonable times to any injured employee employed on the premises and to any person acting Bonafide on his behalf.
(1) An employee who is required by sub-section (1) of section 84 to submit himself for medical examination shall be bound to do so in accordance with the rules contained in this part and not otherwise.
(2) When such employee is present at the employer’s premises and the employer offers to have him examined free of charge by a qualified medical practitioner who is so present, the workman shall submit himself for examination forthwith.
(3) In other cases the employer may,- (i) send the medical practitioner to the place where the employee is residing for the time being, in which case the workman shall submit himself for medical examination on being requested to do so by the medical practitioner; or (ii) send an offer to the employee in writing to have him examined free of charge by a medical practitioner, in which case the employee shall submit himself for medical examination at the employer’s premises or at such other place in the vicinity as is specified in such offer and at such time as is so specified: Provided that,- (a) the time so specified shall not, save with the express consent of the employee, be between the hours of 7 p.m. and 7 a.m.; and (b) in case where the employee’s condition renders it impossible or inadvisable that he should leave the place where he is residing for the time being, he shall not be required to submit himself for medical examination save at such place.
(4) An employee who is in receipt of a half-monthly payment shall not be required to submit himself for medical examination elsewhere than at the place where he is residing for the time being more than twice in the first month following the accident, or more than once in any subsequent month.
(5) If a workman whose right to compensation has been suspended under sub-section (2) or sub-section (3) of section 84 of the Code subsequently offers himself for medical examination, his examination shall take place on the employer’s premises or at such other place in the vicinity as may be fixed by the employer, and at a time to be fixed by the employer not being, save with the express consent of the employee more than 72 hours after the workman has so offered himself.
(6) No woman shall without her consent be medically examined by a male practitioner, save in the presence of another woman and no woman shall be required to be medically examined by a male practitioner if she deposits a sum sufficient to cover the expenses of examination by a female practitioner.
If the employer is of the opinion that he is not liable to deposit compensation, he shall in his statement in Form XXII indicate the grounds on which he disclaims liability.
Where the amount of any lump sum payable as compensation has been settled by agreement, whether by way of redemption of a half-monthly payment or otherwise, or where any compensation has been so settled as being payable to a woman, or a person under a legal disability, a memorandum in any other form unless the Competent Authority otherwise directs, be in duplicate and shall be in as close conformity as the circumstances of the case admit with Form-XXIII or Form-XXIV or Form-XXV thereof shall be sent by the employer to the competent authority, who shall, on being satisfied as to its genuineness, record the memorandum in a register, electronically or otherwise, in such manner as may be prescribed by the appropriate Government: Provided that— (a) no such memorandum shall be recorded before seven days after communication by the competent authority of notice to the parties concerned; (b) the competent authority may at any time rectify the register; (c) where it appears to the competent authority that an agreement as to the payment of a lump sum whether by way of redemption of a half-monthly payment or otherwise, or an agreement as to the amount of compensation payable, to a woman or a person under a legal disability ought not to be registered by reason of the inadequacy of the sum or amount, or by reason of the agreement having been obtained by fraud or undue influence or other improper means, the competent authority may refuse to record the memorandum of the agreement and may make such order including an order as to any sum already paid under the agreement, as the competent authority thinks just in the circumstances.
The employer of every establishment in which women are employed shall prepare and maintain a register of women employees in Form-XXXVI electronically or in hard copy and shall enter therein particulars of all women workers in the establishment. Further, it shall always be available for inspection under notified inspection scheme for the Inspector-cum-Facilitator. (2) The employer shall enter in the register of women employees such other particulars as may be required for any other purpose of the Code. (3) Records as per the provisions Chapter V of the Code and the rules framed there under shall be preserved for a period of two years from the date of their preparation
The employer shall supply to every woman employed by him at her request free of cost copies of Forms-X, XI, XII and XIII
Notice is required to be given to any authority, by or on behalf of an employer, of any accident occurring in his premises which results in death or serious bodily injury. Nothing in this section shall apply to establishments to which Chapter IV, relating to Employees’ State Insurance Corporation, applies. This requirement does not apply to establishments to which Chapter IV (relating to the Employees’ State Insurance Corporation) applies.
Where, by any law for the time being in force, notice is required to be given to any authority, by or on behalf of an employer, of any accident occurring in his premises which results in death or serious bodily injury, the person required to give the notice shall, within seven days of the death or serious bodily injury, send a report to the competent authority giving the circumstances attending the death or serious bodily injury
If personal injury is caused to an employee by accident or an occupational disease listed in the Third Schedule arising out of and in the course of his employment, his employer shall be liable to pay compensation in accordance with the provisions of this Chapter. Provided that the employer shall not be so liable— (a) in respect of such injury which does not result in the total or partial disablement of the employee for a period exceeding three days; and (b) in respect of such injury, not resulting in death or permanent total disablement caused by an accident which is directly attributable to— (i) the employee having been at the time thereof under the influence of drink or drugs, or (ii) the wilful disobedience of the employee to an order expressly given, or to a rule expressly framed, for the purpose of securing the safety of employees, or (iii) the wilful removal or disregard by the employee of any safety guard or other device which he knew to have been provided for the purpose of securing the safety of employee. An accident or an occupational disease shall be deemed to arise out of and in the course of an employee’s employment notwithstanding that the employee was, at the time of the accident or of contracting the disease, acting in contravention of any applicable law or of any orders given by or on behalf of the employer, or acting without instructions from the employer, if the accident or disease would have been deemed so to have arisen had the act not been done in such contravention or without instructions, and the act is done for the purpose of, and in connection with, the employer’s trade or business.
If an employee employed in any employment specified in the Second Schedule contracts any disease specified in the Third Schedule, being an occupational disease peculiar to that employment whilst in the service of an employer in whose service he has been employed for a continuous period of not less than six months, then, such disease shall be deemed to be an injury by accident within the meaning of this section and unless the contrary is proved, the accident shall be deemed to have arisen out of and in the course of the employment. If an employee in a Second Schedule job contracts a Third Schedule occupational disease after at least 6 months of continuous service, disease is considered an injury by accident, presumed to arise out of & during employment unless proven otherwise & employer would be liable for compensation payment
An accident occurring to an employee while commuting from his residence to the place of employment for duty or from the place of employment to his residence after performing duty, shall be deemed to have arisen out of and in the course of employment if nexus between the circumstances, time and place in which the accident occurred and his employment is established If an employee has an accident while commuting to or from work, it will be considered to have happened during the course of employment if there is a clear connection between the circumstances, time, and location of the accident and the employee’s job.
If death or injury is caused to any worker or a member of his family as a result of the collapse of a house provided by the employer in a plantation, and the collapse is not solely and directly attributable to a fault on the part of any occupant of the house or to a natural calamity, the employer shall be liable to pay compensation under section 76 and the Sixth Schedule, so far as may be applicable. For the purposes of this section, the expression “worker” means a person employed in a plantation for hire or reward, whether directly or through any agency, to do any work, skilled, unskilled, manual or clerical, and includes a person employed on contract for more than sixty days in a year, but does not include (i) a medical officer employed in the plantation (ii) any person employed in the plantation (including any member of the medical staff) whose monthly wages exceed the amount as determined by the appropriate Government, by notification, from time to time; (iii) any person employed in the plantation primarily in a managerial or administrative capacity, notwithstanding that his monthly wages do not exceed the amount as determined by the appropriate Government, by notification, from time to time; (iv) any person temporarily employed in the plantation in any work relating to the construction, development or maintenance of buildings, roads, bridges, drains or canals.
Subject to the provisions of this Chapter, the amount of compensation shall be 1. Where death results from the injury, an amount equal to fifty per cent. of the monthly wages of the deceased employee multiplied by the relevant factor or an amount as may be notified by the Central Government from time to time, whichever is more 2. Where permanent total disablement results from the injury, an amount equal to sixty per cent. of the monthly wages of the injured employee multiplied by the relevant factor or an amount as may be notified by the Central Government from time to time, whichever is more Provided that the Central Government may, by notification, from time to time, enhance the amount of compensation specified in clauses above 2) where permanent partial disablement results from the injury,— (i) in the case of an injury specified in Part II of the Fourth Schedule, such percentage of the compensation which would have been payable in the case of permanent total disablement as is specified therein as being the percentage of the loss of earning capacity caused by that injury; and (ii) in the case of an injury not specified in the Fourth Schedule, such percentage of the compensation payable in the case of permanent total disablement as is proportionate to the loss of earning capacity (as assessed by the medical practitioner) permanently caused by the injury. 3) (d) where temporary disablement, whether total or partial, results from the injury, a half-monthly payment of the sum equivalent to twenty-five per cent. of monthly wages of the employee, to be paid in accordance with the provisions of sub-section (4) as follows: half-monthly payment shall be payable on 16th day- i) from date of disablement if it lasts for 28 days or more or ii) after waiting period of three days if disablement lasts for less than 28 days and continues half-monthly during disablement or for five years, whichever is shorter
Provided that— a) any compensation or allowance received from employer during disablement will be deducted from lump sum or half-monthly payments, except for payments received for medical treatment b) no half-monthly payment shall exceed difference between half the employee’s pre-accident monthly wages and half post-accident wages 4) Employee shall be reimbursed medical expenditure incurred for treatment of injuries caused during course of employment by employer 5) If injury results in death, employer to deposit min. Rs.15000 or amount prescribed with competent authority. This sum is for eldest surviving dependent for funeral expenses or, if none or they were not living with employee, for person who incurred expenses
Compensation under section 76 shall be paid as soon as it falls due. In cases where the employer does not accept the liability for compensation to the extent claimed, he shall be bound to make provisional payment based on the extent of liability which he accepts. Such payment shall be deposited with the competent authority or made to the employee, as the case may be, without prejudice to the right of the employee to make any further claim Method of calculating monthly wages for purposes of compensation will be as per Section 78 of the Code on Social Security, 2020
No payment of compensation in respect of an employee whose injury has resulted in death, and no payment of a lump sum as compensation to a woman or a person under a legal disability, shall be made otherwise than by deposit with the competent authority, and no such payment made directly by an employer shall be deemed to be a payment of compensation Provided that, in the case of a deceased employee, an employer may make to any dependant, advances on account of compensation of an amount equal to three months’ wages of such employee and so much of such amount as does not exceed the compensation payable to that dependant shall be deducted by the competent authority from such compensation and repaid to the employer. Any other sum amounting to not less than Rs. 5,000 which is payable as compensation may also be deposited with the competent authority on behalf of the person entitled thereto.
The appropriate Government may require that any class of employers as may be prescribed by that Government shall maintain, at their premises at which employees are employed, a notice-book, in such form as may be prescribed by that Government, which shall be readily accessible at all reasonable times to any injured employee employed on the premises and to any person acting bona fide on his behalf The Notice book is in respect of notice of accidents/diseases contracted given by employees, arising in the course of employment
Where an employee has given notice of an accident, he, shall, if the employer, before the expiry of three days from the time at which service of the notice has been effected, offers to have him examined free of charge by a medical practitioner, submit himself for such examination, and any employee who is in receipt of a half-monthly payment Provided that an employee shall not be required to submit himself for examination by a medical practitioner at more than such frequent interval as may be prescribed by the State Government. 1)An employee can’t be required to have medical exams more often than the State Government allows 2)If an employee refuses or obstructs a required medical examination, their right to compensation is suspended unless they have a valid reason for refusal. 3) If an employee leaves the area before undergoing a required medical exam, their right to compensation is suspended until they return and undergo the exam. If they couldn’t attend due to circumstances beyond their control and couldn’t inform anyone, the delay may be excused, and their right to compensation restored. 4) If an employee dies without a medical exam, the competent authority may still direct compensation to their dependents. 5) If compensation rights are suspended, no compensation is due during that period. If suspension starts before the waiting period ends, the waiting period is extended by the suspension duration. 6) If an employee refuses medical treatment or disregards instructions, and this worsens the injury, compensation will be based on how the injury would have progressed with proper medical care.
Where any employer in the course of or for the purposes of his trade or business contracts with a contractor for the execution by or under the contractor of the whole or any part of any work which is ordinarily part of the trade or business of the employer, the employer shall be liable to pay to any employee employed in the execution of the work any compensation, which he would have been liable to pay if that employee had been immediately employed by him; and that the amount of compensation shall be calculated with reference to the wages of the employee under the employer by whom he is immediately employed 1) The compensation amount is determined based on the wages the employee would have received if they were directly employed by the employer 2) If the employer is liable for compensation, they can be indemnified by the contractor or anyone else from whom the employee could have recovered compensation. If a contractor liable for compensation or indemnity is also an employer, they can seek indemnity from another contractor 3) This section does not prevent an employee from recovering compensation from the contractor instead of the employer 4) This section does not apply if the accident occurs outside the employer’s premises or areas under their control
Where any employer has entered into a contract with any insurers in respect of any liability to any employee, then, in the event of the employer becoming insolvent or making a composition or scheme of arrangement with his creditors or, if the employer is a company, in the event of the company having commenced to be wound up, the rights of the employer against the insurers as respects that liability shall, notwithstanding anything in any law for the time being in force relating to insolvency or the winding up of companies, be transferred to and vest in the employee, and upon any such transfer the insurers shall have the same rights and remedies and be subject to the same liabilities as if they were the employer, so, however, that the insurers shall not be under any greater liability to the employee than they would have been under the employer. Upon this transfer, the insurers assume the same rights, remedies, and liabilities as the employer, but their liability to the employee remains unchanged.
Penalty and Consequences
The following penalty provisions apply across the compliance obligations covered in this blog. These have been consolidated and de-duplicated for ease of reference:
Sections 3, 100, 103, 106, 113 and 139 of the Code — Failure to Submit Returns, Reports or Statements
Failure or refusal to submit any return, report, statement, or any other information required under the Code or the rules, regulations, or schemes framed under it is punishable with a fine which may extend to fifty thousand rupees.
Sections 16, 17, 20, 29, 31 and 114 of the Code — Default in Payment of Provident Fund and Insurance Fund Contributions
Failure to pay contribution under the Code is punishable with imprisonment for a term which may extend to three years, subject to a minimum term of one year (together with a fine of one lakh rupees) where the default relates to the employee’s contribution deducted from wages but not deposited, and a minimum term of two months, extendable to six months (together with a fine of fifty thousand rupees), in any other case. Deduction, or an attempt to deduct, from an employee’s wages any part of the employer’s own contribution is separately punishable with a fine which may extend to fifty thousand rupees.
Section 32(1) of the Code — Failure to Pay Compensation or Disablement Benefit under ESI Provisions
Failure to pay any amount of compensation to which an employee is entitled under the Code is punishable with a fine which may extend to fifty thousand rupees.
Sections 53 and 56 of the Code — Failure to Pay Gratuity
Failure to pay gratuity due under the Code is punishable with imprisonment for a term which may extend to one year, or with a fine which may extend to fifty thousand rupees, or with both.
Sections 55 and 56 of the Code — Non-Compliance with Nomination Requirements
Non-compliance by an employer with the nomination-related requirements under the Code — including obtaining, verifying, and recording nominations in the prescribed form — is punishable with imprisonment for a term which may extend to one year, or with a fine which may extend to fifty thousand rupees, or with both.
Sections 55, 56, 88 and 89 of the Code — Fine for Specified Procedural Contraventions
Certain procedural contraventions relating to nomination verification and related filings under the Code are punishable with a fine which may extend to fifty thousand rupees.
Sections 60 and 61 of the Code — Failure to Provide Maternity Benefit
Failure to provide any maternity benefit to which a woman is entitled under the Code is punishable with imprisonment for a term which may extend to six months, or with a fine which may extend to fifty thousand rupees, or with both.
Section 68 of the Code — Dismissal or Victimisation of a Woman Employee During Maternity
Dismissal, discharge, reduction in rank, or other penalisation of a woman employee in contravention of Chapter VI of the Code and the rules or regulations applicable thereto is punishable with imprisonment for a term which may extend to six months, or with a fine which may extend to fifty thousand rupees, or with both.
Section 69 of the Code — Reduction of Wages or Benefits (Maternity-Related)
Reduction of the wages, or of any privilege or benefit admissible to an employee, in contravention of the relevant provisions of the Code is punishable with a fine which may extend to fifty thousand rupees.
Sections 74, 76, 77, 78, 81 and 85 of the Code — Failure to Pay Employee Compensation or Submit Related Statements
Failure to pay any amount of compensation to which an employee is entitled under the Code is punishable with a fine which may extend to fifty thousand rupees, and failure to send the requisite statement to the competent authority under Chapter VII is separately punishable with a fine which may extend to fifty thousand rupees.
Section 100(1) of the Code — Default in Payment of Building Workers’ Welfare Cess
Failure to pay cess for building workers which the employer is liable to pay under the Code is punishable with imprisonment for a term which may extend to six months, or with a fine which may extend to fifty thousand rupees, or with both. Where an employer fails to pay any amount of cess payable under Section 100 within the time specified in the assessment order, the employer is additionally liable to pay interest on the outstanding amount at the rate of one per cent for every month or part of a month comprised in the period from the date the payment fell due until it is actually paid.
Section 124 of the Code — Employer Not to Reduce Wages
Where any person, in contravention of the provisions of the Code, reduces the wages or any privilege or benefit admissible to an employee, such person is punishable with a fine which may extend to fifty thousand rupees.
Section 138(4) of the Code — Default in Payment of Composition Amount
If a person who has been given notice for compounding of an offence fails to deposit the composition amount within the prescribed time, prosecution is instituted before the competent court for the offence in respect of which the compounding notice was issued.
Section 139 of the Code — General Penalty for Contravention Where No Specific Penalty is Prescribed
Where no specific penalty is provided for the contravention of any provision of the Code, or of the rules, regulations, or schemes framed under it, a fine which may extend to fifty thousand rupees may be imposed.
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