Background
Code on Social Security (Gujarat) Rules, 2023 have been framed by the Government of Gujarat in exercise of the powers conferred under the Code on Social Security, 2020. These Rules operationalise and give procedural effect to the provisions of the Code within the State of Gujarat.
The Rules lay down detailed mechanisms for implementation, administration, and enforcement of social security benefits relating to employment injury, medical benefits, sickness, maternity, disablement, dependants’ benefits, gratuity, and other allied matters. They supplement the substantive provisions of the Code by prescribing conditions, forms, timelines, eligibility criteria, and compliance requirements for employers, employees, and authorities.
Applicability
These Rules apply to the following as per Chpater VIII of the Code:
Establishments covered under the Code, employing Unorganised worker, gig worker or platform worker in Gujarat
The Rules shall be read in conjunction with the Code on Social Security, 2020 and the Code on Social Security (Central) Rules, 2026.
Compliance Requirements under the Rules in Accordance with the Code.
Every unorganised worker who has attained sixteen years of age (or such other age as prescribed by the Central Government) and who submits a self-declaration electronically on the Central Government’s designated portal using Aadhaar and prescribed documents is required to register under the Code. Upon registration, a Universal Account Number (UAN) and a downloadable digital identity card with photograph and prescribed details are issued. Appropriate Governments are responsible for facilitating registration of eligible unorganised workers within their jurisdiction, including through Post Office correspondents, Common Service Centres, e-Sewa Kendras, and similar facilities. Workers must periodically update their personal and occupational details; failure to do so may affect eligibility for social security benefit.
Every gig worker or platform worker who has attained sixteen years of age must register on the Central Government’s designated portal using Aadhaar and prescribed documents on a self-declaration basis. Aggregators must, within forty-five days of the commencement of these Rules, electronically share details of all workers engaged by them on the portal for the generation of a UAN or other unique identifier, and must register new workers and update entry and exit details in real time or on a daily basis through API or other electronic means. Registered workers receive a digital or physical identity card. Eligibility for benefits under notified schemes may require at least ninety days of engagement with a single aggregator or one hundred and twenty days across multiple aggregators in the previous financial year. Failure by aggregators to update worker details may result in those workers losing eligibility for social security benefits.
Every aggregator must assess the contribution payable under Section 114(4) in Form XX and pay the provisional contribution, as so assessed, into the designated account of the Social Security Fund for the preceding financial year, not later than 30th June of the current year.
After finalising audited accounts for the previous financial year, every aggregator must submit a final contribution return in Form XXI to the designated authority on or before 31st October. The return must include details of provisional contributions already paid and any outstanding contribution for the previous year. If excess contribution has been paid, the aggregator may claim a refund by indicating the excess in Form XXI; the authority must verify the claim and process the refund electronically within ninety days. Aggregators must maintain all supporting documents — including audited statements, contribution proofs, and refund correspondence — for inspection and audit purposes.
Aggregators specified in the Seventh Schedule to the Code are required to contribute between one and two percent of their annual turnover to the Social Security Fund for gig and platform workers, subject to a cap of five percent of the total amount paid or payable to such workers. Provisional contributions are assessed and paid on Form XX by 30th June, and a final return is filed in Form XXI by 31st October following completion of audited accounts. Any excess contribution may be claimed as a refund through Form XXI.
Penalty & Punishment
Failure or refusal to submit any return, report, statement or any other information required under this Code or any rules, regulations or schemes made or framed thereunder shall be punishable with fine which may extend to fifty thousand rupees.
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