Andhra Pradesh explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
Chapters VI to IX and XI of the Code on Social Security (Andhra Pradesh) Rules, 2026 list the registers and the annual return an employer keeps, the compounding steps for offences, two short cess rules for building work, the career centre and vacancy reporting rules, and the conditions for exemption under section 143.
For a full review of what a Andhra Pradesh establishment files each year, our labour law compliance service is a practical starting point.
The rules are the Code on Social Security (Andhra Pradesh) Rules, 2026, as notified by G.O.Rt.No.126 dated 7 July 2026. Registers are preserved five calendar years from the last entry and a unified annual return in Form-XIII is uploaded on or before 1 February each year (rule 28). Compounding uses Form-XIV, with payment within fifteen days and a certificate within ten days (rule 29). Vacancies are reported to the career centre at least fifteen days before the last date for applications (rule 33).
Notification and commencement
The rules are the Code on Social Security (Andhra Pradesh) Rules, 2026, as notified by G.O.Rt.No.126 dated 7 July 2026. Later amendments and State notifications under these rules should be checked in the State Gazette. Rule 1(2) says they come into force on the date of their publication in the Official Gazette; the four Labour Codes were brought into force from 21 November 2025. The registration chapter is in our first article. The full forms list is in our article on forms and returns.
Records, registers, wage slip and annual return (rule 28)
The Central rule is rule 53 of the Social Security Central Rules. The Andhra Pradesh text:
- Registers. Every employer maintains the register of employees in Form-I, the attendance-cum-muster roll in Form-IX and the register of wages, overtime, advances, fines and deductions in Form-IV, all of the Code on Wages (Andhra Pradesh) Rules, 2026, and a register of women employees in Form-XX. An establishment governed by the Code on Wages or the OSH Code that keeps the first three registers is deemed to maintain them under these rules too.
- Manner. Electronically or otherwise; entries in English and Hindi or the language understood by the majority of persons employed; produced on demand before the Inspector-cum-Facilitator or an authorised person.
- Preservation. In original for "five calendar years from the date of last entry".
- Wage slip. Issued, electronically or otherwise, "before 24 hours of payment of wages", in Form-V of the Code on Wages (Andhra Pradesh) Rules, 2026.
- Place. Complete and up to date, kept at an office or the nearest convenient building within the workplace precincts or within a radius of three kilometres.
- Notice. A notice at or near the main entrance in bold letters in English, Hindi and the language of the majority, naming the officer authorised to receive notices.
- Unified annual return. An employer to which Chapters V and VI of the Code apply uploads a unified annual return in Form-XIII on the State web portal "on or before the 1st day of February in each year", for the preceding year. If the establishment is sold, abandoned or discontinued, a further return goes in within one month of sale or abandonment or four months of discontinuance.
Registers under the wage rules are explained in our wage-rules article on registers.
Compounding of offences (rule 29)
The Central rule is rule 54. The officer authorised by notification under section 138(1) issues a compounding notice electronically in Form-XIV. The person noticed applies in Part III of Form-XIV and deposits "the entire compounding amount by electronic transfer or otherwise, within fifteen days of the receipt of the notice". The Compounding Officer issues a composition certificate in Part IV within ten days of receiving the amount. If the amount is not deposited in time, prosecution is instituted before the competent court. For compounding after prosecution has begun, section 138(6) applies.
Building workers' cess (rules 30 and 31)
- Time limit (rule 30). The time limit for delay in section 101 of the Code is "as may be notified by the State Government or the Commissioner of Labour". The rules print no period.
- Appeal fee (rule 31). The fee under section 105(2) is "1% of the Cess payable or as may be notified by the State Government from time to time".
The Central posts are rule 41 on collection and refund of cess and rules 42 to 44 on time limit, penalty and appeal. The Assessing Officer is a gazetted officer, and the appellate authority is an officer senior in rank to the Assessing Officer appointed by the State Government (rule 2).
Career centres and vacancy reporting (rules 32 and 33)
The Central rule is rules 55 and 56.
- Career centres (rule 32). The State Government may establish career centres, or declare an existing employment exchange or portal as one, by notification. Until then the existing local Employment Exchanges are the career centres (Regional). Their functions include collecting information on employers, job seekers and vacancies, career counselling, job fairs, surveys and employability activities.
- Who reports (rule 33(1)). Public sector establishments report a vacancy before filling it; private sector establishments report from the date specified in a notification of the appropriate Government. A "private sector" establishment, for this rule, is one with ordinarily 50 or more employees or the number notified by the Central Government.
- Vacancy number. The State provides a mechanism, including digital, for receipt and gives a unique vacancy reporting number within three working days in States other than the north-eastern States, which the appropriate Government may extend to seven working days.
- Which career centre (rule 33(2)). Technical and scientific vacancies in Central-sphere establishments, and vacancies the employer wants circulated outside the State, go to the career centre (Central). Others go to the career centre (Regional). Vacancies for recruitment on State, inter-State or all-India basis also go to the Central career centre or the specified portal.
- How and when (rule 33(3), (4)). In writing, through official email or digitally, in Form-XV, with changes reported likewise. Reporting to the Regional centre is at least fifteen days before the last date for applications; to the Central centre, at least forty days. The result of selection goes to the centre within thirty days from the date of selection.
- Records and return (rule 33(5), (6)). Public sector employers maintain records of total employees at 31 March, persons recruited, occupational details, vacancies with no suitable candidates and likely vacancies; private sector employers do so from the date notified. A yearly Employment Information Return in Form-XVII goes to the Career Centre (Regional) within thirty days of the due date of 31 March.
- Enforcement (rule 33(7), (8)). District "Executive Officers" are declared in writing, and the Director of Employment or equivalent is the competent authority to approve the institution of a penalty for an offence under section 133.
Exemption under section 143 (rule 49)
To be eligible to seek exemption, an establishment's employees must be in receipt of benefits "substantially similar or superior" to those under the schemes framed under Chapter III or the benefits under Chapter IV (gratuity) of the Code, and the application is made electronically or otherwise.
At a glance
| Subject | Rule | Period or form as printed |
|---|---|---|
| Preservation of registers | 28(1)(e) | Five calendar years from last entry |
| Register of women employees | 28(1)(iv) | Form-XX |
| Unified annual return | 28(5) | Form-XIII; on or before 1 February |
| Compounding | 29 | Form-XIV; fifteen days to pay; certificate in ten days |
| Cess appeal fee | 31 | 1% of the cess payable or as notified |
| Vacancy reporting | 33(4) | Form-XV; fifteen days (Regional) / forty days (Central) |
| Result of selection | 33(4)(c) | Within thirty days |
| Employment Information Return | 33(6) | Form-XVII; within thirty days of 31 March |
A worked example
Rayalaseema Logistics, an invented private employer in Chittoor, ordinarily employs more than fifty people. Before hiring two drivers it reports both vacancies in Form-XV to the career centre, at least fifteen days before the last date for applications, and receives a vacancy number. It reports the selection result within thirty days. On 1 February it uploads the unified annual return in Form-XIII, and it keeps its registers, including Form-XX, for five calendar years after the last entry.
Common lapses
- Uploading the annual return after 1 February.
- Skipping Form-XX for women employees.
- Reporting a vacancy less than fifteen days before the closing date.
- Missing the Employment Information Return date.
- Ignoring a Form-XIV notice beyond fifteen days.
Need help with annual returns and vacancy reporting?
Returns and reports under the Codes have fixed dates that repeat every year. Our labour law compliance team can set up a calendar and templates for your Andhra Pradesh units.
Key takeaways
- Registers are kept five calendar years; Form-XX is the women employees' register.
- Unified annual return in Form-XIII by 1 February.
- Compounding in Form-XIV: fifteen days to pay, certificate within ten days.
- Cess appeal fee: 1% of the cess payable or as notified; time limit as notified.
- Vacancy reporting in Form-XV; return in Form-XVII.
Read next
- Code on Social Security (Andhra Pradesh) Rules, 2026: the forms, registers and returns
- Code on Social Security (Andhra Pradesh) Rules, 2026: notification, registration and Unorganised Workers Board
- Andhra Pradesh G.O.Ms.No.7 of 2026: officers appointed as authorities under the four Labour Codes
- Rules 55 and 56 of the Social Security Central Rules, 2026: career centres and vacancies
Disclaimer: Based on the State or Union territory rules named above, as notified under the Labour Codes and consulted on 4 October 2026. Later amendments, State notifications, fees and forms should be checked in the State Gazette and on the State labour department website. This article is general information, not legal advice; check the official text before acting.