Vacancy Reporting 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 VIII to XI of the Code on Social Security (Gujarat) Rules, 2023 (rules 82 to 91) carry the employer's record-keeping and returns, the compounding procedure, vacancy reporting to the Career Centre and a set of miscellaneous rules. Thirty-six Forms are appended; this article lists them with the rule each serves.
The rules are the Code on Social Security (Gujarat) Rules, 2023, as notified on 30 December 2023 (No. GR/2023/158/PGA/172021/24659/M3) and amended by the Code on Social Security (Gujarat) (Amendment) Rules, 2026 dated 28 January 2026, in force from the commencement of the Code on Social Security, 2020. The unified annual return in Form XXXIII is uploaded on or before 1 February (rule 82(3)); vacancies are reported at least fifteen days before the last date of applications (rule 84(4)); the yearly Employment Information Return is due up to 31st May (rule 84(6)).
Later amendments and State notifications under these rules should be checked in the State Gazette.
Commencement and Central rules
Rule 1(3) reads: "They shall come into force from the commencement of the Code on Social Security, 2020." The four Labour Codes were brought into force from 21 November 2025. The Central rules are in rule 53 (records and registers), rule 54 (compounding), rules 55 and 56 (career centres and vacancies) and Forms XXII and XXIII. A labour law compliance review can set up your Gujarat return calendar.
What the employer must do
| Obligation | Rule | Form or register | Time limit as printed | Authority |
|---|---|---|---|---|
| Register of women employees | 82(1) | Form XXXII, electronically with read receipt or otherwise, or hard copy | Kept available for inspection | Inspector-cum-Facilitator |
| Preserve Chapter V records | 82(2) | Records | Two years from preparation | Employer |
| Unified annual return | 82(3)(a) | Form XXXIII, uploaded online | On or before 1st February each year | State Labour, Skill Development and Employment Department portal |
| Return on sale, abandonment or discontinuance | 82(3)(b) | Form XXXIII | Within one month of sale or abandonment, or four months of discontinuance | Same portal |
| Respond to a compounding notice | 83 | Part III of Form XXXIV; deposit | Within fifteen days of receipt | Compounding officer |
| Report vacancies | 84 | Form XXXV, through the Employment portal | At least fifteen days before the last date of receipt of applications, interview or test, whichever is earlier | Career Centre |
| Employment Information Return | 84(6) | Form XXXVI (EIR) | Up to 31st May of the year | Career Centre |
Records, registers and annual return (rule 82)
Rule 82 is the whole of Chapter VIII. The register of women employees is in Form XXXII and the employer may add other particulars needed for the Code. Records kept under Chapter V of the Code and the rules are preserved for two years from preparation. Where Chapter V of the Code applies, the employer uploads the unified annual return in Form XXXIII on the web portal of the State Labour, Skill Development and Employment Department on or before 1 February each year for the preceding year, and the Inspector-cum-Facilitator may call for accounts, books, registers and documents in electronic form or otherwise at inspection.
Compounding (rule 83)
The officer authorised by the State Government issues a compounding notice in Form XXXIV, electronically with read receipt or otherwise, for offences compoundable under section 138. The person noticed applies in Part III of the Form and deposits the entire compounding amount by electronic transfer or otherwise within fifteen days of 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. After prosecution has begun, the Court may compound any compoundable offence, and section 320 of the Code of Criminal Procedure, 1973 applies.
Reporting vacancies to the Career Centre (rule 84)
- Who reports. Public-sector establishments, and private-sector establishments or classes notified by the State Government, report each vacancy to the Career Centre through the Employment portal of the State Government before filling it. "Public sector" covers establishments owned, controlled or managed by the Government or a Department, a Government company, a corporation or authority established under a Central or State Act that the Government owns, controls or manages, and a local authority; "private sector" means an establishment notified by the State Government from time to time.
- Acknowledgement. The Career Centre gives a unique vacancy reporting number in writing, by email or digitally within ten working days of receipt.
- Form and manner. In writing, by valid official email or digitally, in Vacancy Notification Form XXXV, separately for each type of vacancy; changes are reported the same way.
- Time limit. At least fifteen days before the last date for receipt of applications or taking the interview or test, whichever is earlier.
- Records. Public-sector employers keep records of total employees on 31st March, persons recruited in the year, vacancies for which suitable candidates were not found, and the likely vacancies of the next two financial years; the State may by notification require the same of notified private-sector establishments.
- Returns. The yearly EIR in Form XXXVI goes to the Career Centre up to 31st May.
- Officers. The Assistant Director / Employment Officer holding the responsibility of the Career Centre is the Executive Officer for each district; the Director of Employment or an officer of equivalent or higher rank is the competent authority to sanction levy of penalty under Chapter XIII (rule 84(7), (8)).
Miscellaneous rules (rules 85 to 91)
- Rule 85: labour statistics are collected through the Office of the Labour Commissioner.
- Rule 86: the Unorganised Workers' Board may write off irrecoverable dues of contribution, cess, interest and damages if the establishment has been closed for more than five years and the employer cannot be traced, a decree could not be executed, or the claim is not met by the Official Liquidator or the Commissioner of payments.
- Rule 87: the Gujarat Social Security Fund is credited with the receipts listed, including contractors' contributions, donations, grants and workers' registration and membership fees, and is administered through the Commissioner/Director of Labour.
- Rules 88 and 89: the Board holds and invests property with the State Government's prior permission; rule 89A was added in 2026.
- Rules 90 and 91: the Central Board or the Corporation forwards its views on an exemption application within six months; the Board of Trustees of an exempted establishment meets at least once in every three months, with the employer as Chairperson.
The Forms
| Form | Rule | Purpose |
|---|---|---|
| I | 3 | Appeal to the Employees' Insurance Court |
| II | 4(1)(i) | Appeal under section 49, in triplicate |
| III | 4(1)(iv) | Register of appeals |
| IV | 6 | Nomination, fresh nomination, modification (substituted 2026) |
| V | 7(1) | Application for gratuity |
| VI | 7(2) | Notice for payment or rejection of gratuity |
| VII | 7(4) | Application for direction |
| VIII | 7(5), (8) | Notice for appearance or summons |
| IX | 7(11), (12) | Notice for payment of gratuity as determined |
| X | 7(13) | Application for recovery of gratuity |
| XI | 9(b) | Maternity appeal |
| XII | 13 | Abstract for maternity benefit |
| XIII | 22(1)(a) | Notice to the employer on a fatal accident |
| XIV | 22(1)(a), (2) | Employer's statement |
| XV | 22(1)(b) | Register of notices |
| XVI | 23 | Report of fatal accidents |
| XVII, XVIII, XIX | 25 | Memorandum of agreement |
| XX | 26(1) | Notice of date for recording an agreement |
| XXI | 26(3), 27(4) | Notice of refusal to register |
| XXII, XXIII | 27(2) | Notice before refusal |
| XXIV | 29 | Register of agreements |
| XXV | 31(1) | Application for compensation |
| XXVI | 31(1), 50(4) | Application for commutation |
| XXVII, XXVIII | 50(1), (3) | Notice to a person claimed to indemnify |
| XXIX | 58 | Register of beneficiaries |
| XXX | 68 | Annual report of the Board |
| XXXI | 71 | Return to the Assessing Officer |
| XXXII | 82(1)(a) | Register of women employees |
| XXXIII | 82(3) | Unified annual return |
| XXXIV | 83 | Compounding notice |
| XXXV | 84(3)(b) | Vacancy notification |
| XXXVI | 84(6) | Employment Information Return |
A worked example
Anand Agro Pvt Ltd, a private establishment in Gujarat notified for vacancy reporting, advertises a vacancy for a quality manager with applications closing on a set date. It must report the vacancy in Form XXXV through the Employment portal at least fifteen days before that date, or the interview or test date if earlier. In the same year it uploads its Form XXXIII by 1 February and submits Form XXXVI by 31 May.
Need help with returns and vacancy reporting?
Missed return dates and unreported vacancies are easy to avoid with a calendar. Our labour law compliance team can set up the dates, forms and portal submissions for your Gujarat establishment.
Key takeaways
- Form XXXIII is due on or before 1 February; Form XXXVI by 31 May.
- Report vacancies at least fifteen days before the last date for applications.
- Compounding notice response is due within fifteen days; the certificate follows within ten days.
- Keep Chapter V records for two years; keep the register of women employees in Form XXXII.
- Thirty-six Forms (I to XXXVI) are appended.
Read next
- Code on Social Security (Gujarat) Rules, 2023: building workers cess and welfare board
- Code on Social Security (Gujarat) Rules, 2023: notification, Employees' Insurance Court and Board
- Rules 55 and 56 of the Central Rules: career centres and reporting of 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.