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 (Gujarat) Rules, 2023 apply the Code on Social Security, 2020 in Gujarat. This article covers the notification, the commencement clause, the 2026 Amendment Rules, the Employees' Insurance Court (Chapter II) and the Gujarat State Unorganised Workers' Social Security Board (Chapter VII).
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. Rule 1(3) says they come into force from the commencement of the Code on Social Security, 2020. A second appeal to the Employees' Insurance Court is due within ninety days (rule 3); the fee on an appeal under section 49 is hundred rupees (rule 4(3)). The Board must meet at least once in three months after the amendment (rule 79(1)).
Later amendments and State notifications under these rules should be checked in the State Gazette.
The notification and commencement
The notification is dated 30 December 2023 and appears in the Gujarat Government Gazette, Extraordinary, Part IV-A, Extra No. 306. It recites that draft rules were published on 20 November 2021 with forty-five days for objections, and that the objections or suggestions received were considered. It supersedes the Gujarat Maternity Benefit Rules, 1964, the Payment of Gratuity (Gujarat) Rules, 1973, the Gujarat State Unorganized Worker's Social Security Rules, 2011 and the Gujarat Workmen's Compensation Rules, 1967, except as respects things done or omitted to be done before the supersession.
Rule 1(2) extends them to the whole of Gujarat. 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. For the Central rule on short title and definitions, see rules 1 and 2 of the Central Social Security Rules. Rule 2(1)(f) defines "electronically" as information submitted by email, by uploading on the designated portal or by digital payment in any mode.
The Amendment Rules of 28 January 2026
The Code on Social Security (Gujarat) (Amendment) Rules, 2026 (No. GR/2026/14/PGA/172021/24659/M3) follow draft rules published on 18 August 2025, for which no objection or suggestion was received. Rule 1(2) of the Amendment Rules says they "shall come into force on the date of their publication in the Official Gazette". The Gazette date is not printed in the notification text and this article states none. The changes are:
| Amendment rule | Change |
|---|---|
| 2 | Rule 7(a), second proviso: "Five years" replaced by "One year" |
| 3 | Rule 14 substituted (deposit of funeral expenses) and rule 14A inserted (review without medical certificate) |
| 4 | Rule 70 substituted (powers of the Building Workers' Board to implement State schemes) |
| 5 | Rule 79(1): "four months" replaced by "three months" |
| 6 | Rule 89A added (borrowing of funds and benefit funds for staff) |
| 7 | Form IV (nomination) substituted |
Our article on the Amendment Rules goes through them rule by rule, and the gratuity article is here. Employers who want the rules checked against their policies can use our labour law compliance service.
The Employees' Insurance Court (Chapter II)
The Central rules on court proceedings are in rules 29 and 30. Gujarat prints:
| Matter | Rule | Form | Time limit or figure as printed |
|---|---|---|---|
| Second appeal by the insured person or the Corporation against the Medical Board or Medical Appeal Tribunal | 3 | Form I | Within ninety days of receipt of the copy of the order; the Court may entertain a later appeal on sufficient reasons |
| Appeal under section 49 | 4(1) | Form II, in triplicate | Within three years from the day the cause of action arose or the claim became due (rule 4(2)(i)) |
| Register of appeals | 4(1)(iv) | Form III, kept by the Court | Not stated |
| Fee on an appeal under section 49 | 4(3) | Court fee stamps | Hundred rupees |
An appeal states the court, the names and addresses of the parties, details of any minor or person of unsound mind and their guardian, the cause of action and its date, the facts showing jurisdiction and the relief claimed; it is verified as a civil pleading, with the documents listed. The Court follows the Code of Civil Procedure, 1908 on summons, hearing, issues and evidence, and sends an appeal to the proper Court if it belongs elsewhere.
The Unorganised Workers' Social Security Board (Chapter VII)
| Matter | Rule | As printed |
|---|---|---|
| Advisory committee | 72 | The Board may constitute a committee on specific issues and co-opt experts |
| Term | 73 | A non-ex-officio member holds office not exceeding three years from nomination; eligible for re-nomination |
| Representation | 73(3) | Of seven persons nominated under section 6(10)(d)(i), one each from Scheduled Castes, Scheduled Tribes, Minorities and Women |
| Resignation | 74 | By letter to the Chairperson; the seat falls vacant on acceptance or after thirty days, whichever is earlier |
| Meetings | 79(1), as amended | At least once in three months |
| Notice | 80 | Ordinarily two weeks, or a longer period not exceeding one month; special meeting in urgency |
| Quorum | 81 | At least one-third of members; an adjourned meeting may proceed whatever the number present |
| Debarment | 81(2) | The State Government may debar a member absent from three consecutive meetings without consent, or who has ceased to represent the interest |
Salaries and allowances of Board staff must not be higher than those of State Government employees of equivalent status (rule 73(5)).
A worked example
A worker of Rudra Metals Pvt Ltd, Rajkot, who is an insured person, disputes an order of the Medical Board. He presents his second appeal to the Employees' Insurance Court in Form I within ninety days of receiving the copy of the order. For a claim under section 49, he files Form II in triplicate, pays the hundred-rupee fee in court fee stamps, and does so within three years from the day the claim became due.
Need help with social security compliance in Gujarat?
An employer in Gujarat deals with these rules through gratuity, compensation, maternity and ESI matters. Our labour law compliance team can map each to the notified rules and the Amendment Rules.
Key takeaways
- The rules are as notified on 30 December 2023 and amended by the Rules of 28 January 2026; commencement is tied to the Code.
- The Amendment Rules come into force on publication in the Official Gazette; no Gazette date is printed.
- A second appeal to the Employees' Insurance Court is due within ninety days; a section 49 appeal within three years.
- The fee on a section 49 appeal is hundred rupees by court fee stamps.
- The Unorganised Workers' Board meets at least once in three months after the amendment.
Read next
- Code on Social Security (Gujarat) Rules, 2023: gratuity nomination, application and recovery
- Code on Social Security (Gujarat) (Amendment) Rules, 2026: what changed
- Rules 29 and 30 of the Central Rules: Employees' Insurance Court
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.