Code on Social Security 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.
The Code on Social Security (Arunachal Pradesh) Rules, 2021 are the State's rules under sections 154, 156 and 158 of the Code on Social Security, 2020. For an employer in Arunachal Pradesh this article covers the two Boards, the building workers' cess and its appeal fee, the records and unified annual return, compounding and the reporting of vacancies to Career Centres, with figures exactly as printed.
The rules extend to the whole of Arunachal Pradesh and come into force from the date of effect of the Code on Social Security, 2020. Delayed cess carries interest at one per cent for every month or part of a month (rule 74). An appeal on cess needs a non-refundable fee of half percent of the amount in dispute, not exceeding rupees twenty five thousand (rule 75). Employers to whom Chapters V and VI apply upload a unified annual return in Form XXXIV on or before the last day of February (rule 79). Vacancies go to a Career Centre at least fifteen days (Regional) or forty days (Central) before the last date for applications (rule 81).
Which rule set this is
This article covers the Code on Social Security (Arunachal Pradesh) Rules, 2021, as notified on 17 December 2021 in the Arunachal Pradesh Gazette Extraordinary No. 285 of 23 December 2021 (notification No. LAB(W)17/2021). Later amendments and State notifications under these rules should be checked in the State Gazette.
Draft rules were published in September 2021 and objections within forty-five days were considered. The notification supersedes, "except as respects things done or omitted to be done before such supersession", the Arunachal Pradesh Unorganised Workers' Social Security Rules, 2015 and its First Amendment Rules, 2015, and the Arunachal Pradesh Building and Other Construction Workers (RE&CS) Rules, 2006 and its 1st Amendment Rules, 2016.
Rule 1(3) reads: "These rules shall come into force from the date of effect of the Code on Social Security, 2020." The four Labour Codes were brought into force from 21 November 2025. The Central counterpart for short title and definitions is in our post on rules 1 and 2 of the Central Social Security Rules, and for registration of establishments see rule 5.
Rule 2 defines terms specific to the State: the Assessing Officer is the Labour Officer (or an equivalent officer of a local authority) notified for assessment of cess; the Cess Collector is the Labour Officer notified to collect cess; "Electronically" includes email, other electronic media, the designated portal or digital payment; and "year" means the financial year from the first of April to the thirty-first of March.
For help mapping these duties to your sites and payroll, see our labour law compliance service.
The two Boards (Chapter II, rules 3 to 22)
State Social Security Board for Unorganised Workers (rule 3). Called the Arunachal Pradesh Unorganised Workers' Social Security Board. The Minister of Labour and Employment is the Chairperson ex-officio, the Principal Secretary or Secretary of the Labour Department the Vice Chairperson, and the Labour Commissioner the Member-Secretary. A member other than an ex-officio member holds office for a period not exceeding three years and not for more than two terms in total. The Board meets at least once in a quarter, with ordinarily two weeks' notice, a special meeting on three days' notice in an emergency, and a quorum of at least ten members. A non-official member is paid a sitting fee of "Rupees Two Thousand only". Resignation takes effect on acceptance or on the expiry of thirty days from intimation, whichever is earlier. The State Government initiates reconstitution six months before the term ends.
Building and Other Construction Workers' Welfare Board (rule 5). The Chairperson is nominated by the State Government. The Board has one Central Government nominee, four State Government members, four members from registered building workers (at least one a woman) and four members representing employers of building workers. The Secretary is a Labour Department officer not below the rank of Labour Commissioner. The Chairperson and non-official members serve three years, with not more than two terms in total, and a member absent for more than three consecutive meetings without leave may be removed.
The Welfare Fund and benefits (rules 6 to 20). The Board constitutes the Arunachal Pradesh Building and Other Construction Workers' Welfare Fund under section 108 of the Code. Cess deposited with the State Government is transmitted to the Board "within thirty days of its receipt by the Government" (rule 6(3)). Registration and cessation of beneficiaries follow sections 106 and 107 of the Code (rule 17), and arrears are recovered under sections 129 to 132 (rule 18). Rule 20 prints three benefits, each applied for in Form II:
- group insurance, with premium paid by the Board under the State's policy;
- financial assistance for educational expenses of children of registered beneficiaries up to twenty-one years of age, to regular students only, at the rates in Schedule I;
- medical expenses for major ailments such as cancer, renal failure, cardiac diseases, major surgeries and organ transplant, up to "Rupees Five lakhs only" or the actual expenses, whichever is less, in a financial year, decided within thirty days of a complete application.
Rule 21 allows the State Government to supersede a Board after giving it an opportunity to show cause. Employers are not directly affected by the Board's internal procedure; the points above are what a contractor with registered building workers will meet.
The cess (Chapter VII, rules 74 and 75)
Our Central posts on collection and refund of cess and on time limit, penalty and appeal on cess give the Central position. The State text prints:
| Point | Rule | As printed |
|---|---|---|
| Date of payment | 74(1) | The date the amount is deposited with the Cess Collector, or the date of deduction at source, or the date of deposit with the local authority, "at such rates as per rules framed by the Central Government" |
| Interest on delay | 74(2) | One per cent for every month or part of a month from the due date until payment, where the employer fails to pay within the time in the assessment order |
| Appeal fee | 75 | Non-refundable, "half percent, but not exceeding rupees twenty five thousand, of the amount in dispute or penalty or both"; deposited to Head of Account "B" Non-Tax Revenue 0230 Labour and Employment |
The rules print no cess rate of their own; the rate comes from the Central rules and the Code.
Finance and write-off (Chapter VIII, rules 76 and 77)
Boards may invest in nationalised banks or in the securities in clauses (a) to (d) of section 20 of the Indian Trusts Act, 1882, and may receive loans from the State Government. Under rule 77, irrecoverable contribution, cess, interest and damages may be written off if the establishment has been closed for more than five years and the employer cannot be traced despite all possible efforts, a decree could not be executed for want of assets, or the claim is not met by an Official Liquidator or Competent Authority.
Records, returns and compounding (Chapters IX and X, rules 78 to 80)
- Register of women employees (rule 79(1)). The employer of every establishment employing women prepares and maintains this register in Form XXXIII, electronically or in hard copy, with particulars of all women workers, and keeps it available for inspection by the Inspector-cum-Facilitator.
- Preservation (rule 79(2)). Records under the Code and the rules are preserved for five years from the date of preparation.
- Unified annual return (rule 79(3)). An employer to which Chapters V and VI of the Code apply uploads a unified annual return in Form XXXIV "on or before the last day of February in each year" on the State Government's web portal or otherwise, for the preceding year. If the establishment is sold or abandoned, a further return is uploaded within one month; on discontinuance, within four months. Our Central posts on records and registers and the register and annual return forms show the Central version.
- Compounding (rule 80). The authorised officer issues a compounding notice in Form XXXV. The person noticed applies in Part III and deposits the entire compounding amount "within fifteen days of the receipt of the notice". The 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. A Court may compound after a complaint is filed. The Central rule is in our post on compounding of offences.
The Code's penalty provisions apply to offences; the rules print no fine of their own.
Reporting of vacancies (Chapter XI, rule 81)
Rule 81 follows the Code's employment information scheme. Public sector employers report vacancies before filling them to the Career Centre specified. Private sector employers do so from the date the Government notifies, and a "private sector" establishment means one with "ordinarily 20(twenty) or more employees or such number of employees as may be notified by the Government". Excluded vacancies are as the Code provides.
| Item | Rule | As printed |
|---|---|---|
| Format | 81(3) | In writing, by official email or digitally, in Form XXXVI |
| Unique Vacancy Reporting Number | 81(1)(c) | Conveyed to the employer "not later than three working days" from receipt |
| Regional Career Centre | 81(4)(a) | At least fifteen days before the last date for applications |
| Central Career Centre | 81(4)(b) | At least forty days before the last date for applications |
| Records on 31 March | 81(5) | Total employees, recruits in the year, occupational details, vacancies unfilled, expected vacancies |
| Yearly return | 81(6) | Form EIR (Form XXXVII), within thirty days of the due date, 31 March |
Private sector record-keeping under rule 81(5)(b) applies only from the date the State Government notifies. See our Central post on career centres and reporting of vacancies.
Miscellaneous (Chapter XII, rules 82 to 88)
The Arunachal Pradesh Unorganised Workers' Social Security Fund is administered through an Agency designated by the State Government and audited by the Comptroller and Auditor General of India (rule 82). An exempted establishment must keep records of exempted employees and file returns, and its exemption is deemed cancelled on a change of legal status such as merger or sale (rule 83). The Board or Corporation forwards its views on an exemption proposal within six months (rule 84). Exempt trusts follow rule 85, with the employer as Chairperson of the Board of Trustees that meets at least once every three months. A copy of Form XVI (gratuity claim notice) and Form XXXIV is shared with the Director General, Labour Bureau (rule 87). The State Government may amend the rules by notification (rule 88).
A worked example
Siang Constructions, an invented contractor in Pasighat, is assessed for cess and is told to pay within the period in the assessment order. It pays two months late. Under rule 74(2) interest runs at one per cent for each month or part of a month from the due date to payment. If it appeals against a disputed amount, the appeal fee is half percent of the amount in dispute, capped at rupees twenty five thousand.
Common lapses
- Treating the cess rate as a State figure: the rules print no rate.
- Not uploading Form XXXIV by the last day of February.
- Keeping no register of women employees in Form XXXIII.
- Reporting a vacancy after the fifteen-day or forty-day minimum has run.
- Missing the fifteen-day window after a compounding notice.
Need help with cess and returns?
If your sites carry building workers or you file the unified annual return for the first time, our labour law compliance team can review your cess, register and return position against these rules.
Key takeaways
- The rules come into force from the date of effect of the Code on Social Security, 2020.
- Delayed cess carries one per cent interest for every month or part of a month; the appeal fee is half percent, capped at rupees twenty five thousand.
- Keep Form XXXIII for women employees and preserve records for five years.
- Upload the unified annual return (Form XXXIV) by the last day of February.
- Report vacancies at least fifteen days (Regional) or forty days (Central) ahead, in Form XXXVI.
Read next
- Code on Social Security (Arunachal Pradesh) Rules, 2021: gratuity, maternity benefit and employees' compensation
- Code on Wages (Arunachal Pradesh) Rules, 2022: minimum wages, working hours and weekly rest
- Collection and refund of cess under the Central Social Security Rules, 2026
- Reporting of vacancies under the Central Social Security Rules, 2026
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.