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:
a) Factory, mine, oilfield, plantation, port and Railway Company,
b) Shop or establishment having 10 or more employees on any day of preceding 12 months, 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 employer must maintain an employment register under Section 123(a) in the format prescribed by Form XXIX.
Every employer must file a return in Form XXXI with the Assessing Officer within sixty days of commencing work or commencing payment of cess, as required under clause (d) of Section 123 of the Code.
Any change or modification in the information filed under sub-rule (1) must be communicated to the Assessing Officer immediately and in any case not later than thirty days from the date on which the modification or change takes effect.
Every employer must: (a) display notices at the workplaces of employees in such manner and form as prescribed by the appropriate Government; (b) issue wage slips to employees, in electronic or physical form; and (c) file returns in the manner and for the periods prescribed. In respect of matters covered under Chapter III, the relevant requirements are prescribed through the Provident Fund Scheme, Pension Scheme, or Insurance Scheme as applicable.
Every employer must issue wage slips — electronically or otherwise — to all employees on or before payment of wages, in Form V of the Wages (Central) Rules, 2026. All registers and other records must be preserved in original for a period of five calendar years from the date of the last entry. Records must be maintained complete and up-to-date and kept at an office or the nearest convenient building within three kilometers of the workplace.
The employer of every establishment in which women are employed must prepare and maintain a register of women employees in Form XXXII, electronically or in hard copy, recording particulars of all women workers in the establishment. The register must be kept available at all times for inspection by the Inspector-cum-Facilitator under the notified inspection scheme, and must be complete, up-to-date, and maintained at the establishment’s office or a building within three kilometers of the workplace.
Every employer must maintain a register of employees electronically or otherwise in Form I of the Wages (Central) Rules, 2026. Entries must be made in English and Hindi or in the language understood by the majority of persons employed. Establishments governed by the Code on Wages, 2019 or the Occupational Safety, Health and Working Conditions Code, 2020 that maintain specified registers under those laws are deemed to comply with this requirement. All registers must be preserved for five calendar years from the date of the last entry and kept within three kilometers of the workplace.
Employers are prohibited from reducing the wages or benefits of employees covered under this Code or its schemes solely because of their liability for social security contributions. Employees are entitled to receive their full wages and benefits as per their employment terms, whether express or implied.
Every employer must maintain a Register of Attendance-cum-Muster Roll in Form IX of the Wages (Central) Rules, 2026, electronically or otherwise. Entries must be made in English and Hindi or in the language understood by the majority of employees. Establishments governed by the Code on Wages, 2019 or the Occupational Safety, Health and Working Conditions Code, 2020 that already maintain specified muster roll registers are deemed to comply. All records must be preserved for five calendar years and maintained within three kilometers of the workplace.
Every employer must maintain a Register of Wages, Overtime, Advances, Fines, and Deductions for Damages and Losses in Form IV of the Wages (Central) Rules, 2026, electronically or otherwise. Entries must be made in English and Hindi or in the language understood by the majority of employees. Establishments complying with equivalent registers under the Code on Wages, 2019 or the Occupational Safety, Health and Working Conditions Code, 2020 are deemed to comply. All records must be preserved for five calendar years and maintained within three kilometers of the workplace.
The employer must display a conspicuous notice at or near the main entrance of the establishment, in bold letters in English, Hindi, and in the language understood by the majority of employees, specifying the name and designation of the officer authorised by the employer to receive, on the employer’s behalf, any notices issued under the Code and the rules framed thereunder.
If an employer sells or abandons an establishment, the employer must, within one month of the date of such sale or abandonment, upload a unified return in Form XXXIII on the web portal of the Labour, Skill Development and Employment Department, Government of Gujarat, covering the period from the end of the preceding year to the date of sale or abandonment.
Where an employer discontinues the working of an establishment, the employer must, within four months of the date of discontinuance, upload a unified return in Form XXXIII on the web portal of the Labor, Skill Development and Employment Department, Government of Gujarat, covering the period from the end of the preceding year to the date of discontinuance.
Public and private sector employers must report notified vacancies to the designated Career Centre in Form XXXV — through writing, email, digital mode, or portal — at least fifteen days before the last date for receipt of applications from prospective candidates for the purposes of appointment or interview or test against the notified vacancies.
Vacancies requred to be reported to the Career Centre (Regional) must be reported at least fifteen days before the last date for receipt of applications from prospective candidates for appointment, interview, or test against the reported vacancies.
Public sector establishments in Gujarat must maintain — manually, electronically, or digitally — recordsof: (i) the total number of employees (regular, contractual, or fixed-term) as of 31st March each year; (ii) persons recruited during the year ending 31st March; (iii) vacancies for which suitable candidates were not available during the year ending 31st March; and (iv) occupational details and approximate numbers of vacancies likely to arise in the next two financial years, together with the skill requirements thereof.
The State Government may, by notification, require that private sector establishments or specified classes of establishments maintain records — manually, electronically, or digitally — of total employees, yearly recruitment, unfilled vacancies, and expected vacancies with skill requirements for the next two financial years.
Every employer must furnish to the concened Career Centre a yearly Employment Information Return (EIR) in Form XXXVI, manually or electronically, on or before 31st May of each year.
Penalty & Punishment
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