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
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:
Public Sector Employers must report any job vacancy to the specified Career Centre before filling it, as required by the state’s notification and Private Sector Employers must also report vacancies to the Regional Career Centre by a date specified in the state’s notification. Vacancies to be reported in format specified in Form XXV 1) Career Centre to which the vacancies are reported, would provide a unique vacancy reporting number for the vacancy reported and convey it to the employer in writing, through email or digitally or through any other such media immediately but in any case not later than three working days from the date of receipt of reporting of vacancies 2) Types of vacancies to be reported & to which Career Centre: i) All vacancies in posts of Technical and Scientific nature carrying a minimum pay or pay level or both as notified by the Central Government, occurring in establishments in respect of which the Central Government is the appropriate Government under the Code; and (ii) Vacancies which an employer may desire to be circulated to the Career Centres outside the State or Union Territory in which the establishment is situated shall be reported to such Career Centre(Central) as may be specified by the Central Government by notification (iii) Vacancies other than above shall be reported to the Career Centre (Regional) concerned. iv) Vacancies which have been reported to the Career Centre (Regional) and for which recruitment is to be made on State or Inter-State or all India basis, shall also be reported to Career Centre(Central) or uploaded on a digital portal as specified by the Central Government by notification. 3. Any change in the particulars already furnished to the Career Centre under clause (a) of sub-rule(3), shall be reported in writing or through official email or digitally as the case may be, to the specified Career Centre.
Vacancies, required to be reported to the Career Centre (Regional), shall be reported at least fifteen days before the last date of receipt of the applications of the prospective candidates for purpose of appointment or taking interview or test against the vacancies reported
Vacancies required to be reported to the Career Centre (Central) shall be reported at least forty days before the last date of receipt of the applications of the prospective candidates for purpose of appointment or taking interview or test against the vacancies reported.
Penalty & Consequences
Section 142 of the Electricity Act, 2003 (as amended by the Jan Vishwas (Amendment of Provisions) Act, 2026, with effect from 1st June 2026) — Penalty for Contravention
Where the Appropriate Commission, on receipt of a complaint or on its own motion, is satisfied that any person has contravened any provision of the Electricity Act, 2003, or any rule, regulation, or direction issued thereunder — including contraventions of the UERC (Tariff and Other Terms for Supply of Electricity from Renewable Energy Sources and Non-Fossil Fuel Based Co-generating Stations) Regulations, 2013 and its amendments — that person may be directed to pay a penalty. The penalty shall not be less than ₹10,000 but may extend to ₹5,00,000 for each contravention. In the case of a continuing failure, an additional penalty of not less than ₹1,000 but which may extend to ₹10,000 per day during the period of such failure shall also be imposed.
Regulation 6(9) — Failure to Comply with SLDC Directions
A RE-based Generating Station or Co-generating Station that fails to comply with directions issued by the State Load Dispatch Centre is liable to appropriate action under the Electricity Act, 2003. This includes, but is not limited to, proceedings under Section 142 of the Act and any other enforcement mechanism available to the SLDC or the Commission.
Regulation 51(3) — Deemed Generation Charges Not a Pass-Through
Where the distribution licensee fails to settle deemed generation charges within three months of the close of the relevant financial year, the obligation to pay remains enforceable against the distribution licensee. Such charges are not allowable as a pass-through in tariffs and must be borne entirely by the distribution licensee; they may not be recovered from consumers through the Annual Revenue Requirement.
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