Rules 45-47 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.
Rule 45 makes the employer or contractor responsible for registering building workers within thirty days, and sets up portability across States. Rule 46 provides for benefits to a worker who has been a beneficiary for three years before turning sixty. Rule 47 covers recovery of cess arrears, the assessing officer's powers, complaints and how to seek exemption from cess under section 102.
Every employer or contractor must register eligible building workers on the muster roll on the State, Board or designated Central portal within 30 days of their becoming eligible, seeded with Aadhaar and the Universal Account Number or another unique number (rule 45(1)). A worker is eligible if aged 18 to under 60 and engaged in building work for not less than ninety days in the preceding twelve months (rule 45(2) proviso). Cess arrears are recovered as arrears of land revenue (rule 47(1)). An employer seeking exemption under section 102 applies to the Director General of Labour Welfare.
Rule 45: registration
The Code's provisions on the building workers' welfare fund and beneficiaries are in sections 106 to 108; see our article on those sections. Chapter VII applies where the Central Government is the appropriate Government, but the Board is a State body, so check the State's notifications as well. If you employ construction workers and want your registration process reviewed, our labour law compliance team can help.
| Sub-rule | Provision |
|---|---|
| (1) | The employer or contractor registers eligible workers on the muster roll on the portal of the State Government, the State Building Workers' Welfare Board or the designated Central portal, within 30 days of eligibility, seeded with Aadhaar and the UAN or other unique number |
| (2) | The Board must provide the portal and register any other eligible worker in the State. Eligibility: completed eighteen years and less than sixty, and engaged in building or other construction work for not less than ninety days in the preceding twelve months |
| (3) | The Central portal lets Boards, employers and contractors generate a UAN; the Board shares details of registered workers with the Central portal quarterly or as the Central Government decides |
| (4) and (5) | Registration may use Department of Posts business correspondents, Common Service Centres, e-sewa kendras or other agencies; the Board may hold camps in labour-intensive areas |
| (6) | Every registered worker gets a digital identity card with photograph, downloadable from the portal |
| (7) | A registered worker is entitled to benefits from the Board's fund during the validity period of registration |
| (8) | Welfare schemes may be delivered electronically on the registration number, and cash assistance only by direct benefit transfer |
Moving between States (sub-rules (9) and (10))
- If a worker moves to another State, the employer or contractor must obtain the unique registration number from the worker and make the changes on the destination State Board's portal within thirty days of the worker joining the muster roll.
- If the worker has no number, the employer or contractor registers him under sub-rule (1).
- A registered mover is entitled to the benefits applicable to other workers of the destination State. An eligible worker on the muster roll shall not be denied benefits merely because the employer or contractor failed to update his registration on the destination portal.
Board duties (sub-rules (11) and (12))
The Board submits an annual report to the State Government with a copy to the Central Government, and provides a grievance redress mechanism including a telephone helpline for registration, renewal, updating, portability and delivery of schemes.
Rule 46: benefits at sixty
If a building worker has been a beneficiary for at least three years continuously immediately before attaining sixty, the Central Government may formulate schemes, as notified, under which he is eligible for the benefit applicable to him. The rule itself does not name a benefit or amount; it enables notified schemes. Check the notified scheme before advising a worker.
Rule 47: recovery, powers and exemption
Recovery (sub-rule (1))
For unpaid cess, interest, overdue payment or penalty, the assessing officer prepares a signed certificate of the amount due and sends it to the recovery officer of the district, who recovers it as an arrear of land revenue or under another law in force in that State. For the Code's recovery scheme see section 129.
Powers for the purposes of section 103 (sub-rule (2))
The assessing officer may: enter a construction site only with the prior approval of the Secretary of the State Board; make an inventory of materials, machinery and articles; enquire about the number of workers; require production of registers and documents; seize or copy records; make a general assessment of the stage of work; take measurements, notes or photographs; and exercise other powers absolutely necessary for a reasonable assessment of the cost.
Complaints (sub-rule (3))
An assessing officer or Inspector-cum-Facilitator, on learning of a failure to furnish a return, false information, or wilful evasion of cess, may make a written complaint with evidence to the State Government, with a copy to the Board.
Exemption under section 102 (sub-rule (4))
| Step | Detail |
|---|---|
| Who applies | An employer or class of employers in a State seeking exemption |
| To whom | The Director General of Labour Welfare, Ministry of Labour and Employment |
| Contents | Details of works undertaken, the corresponding State law under which cess is payable for construction workers, the cess actually paid, date and proof |
| Copies | Endorsed to the assessing officer and the Board |
| Government action | May seek a State report; may, by notification, exempt from the cess under the Code where the same cess is already levied and payable under the corresponding law |
| Effect on assessment | Assessment proceedings stop for thirty days from the assessing officer's receipt of the application, or until the Central Government's order reaches the employer, whichever is earlier |
Example
A contractor engages 40 workers who are on its muster roll for more than ninety days in the year and are aged between 18 and 60. It must register each on the portal within 30 days of eligibility, seeded with Aadhaar and UAN. One worker moves to another State; the contractor obtains his unique number and updates the destination Board's portal within thirty days of his joining the muster roll there. If it fails to update, the worker still cannot be denied benefits for that reason alone. (Illustrative.)
Need help with building worker registration?
Registration, portability and cess exemption each have their own deadlines and proofs. Our labour law compliance practice can help contractors and builders set up a checklist and keep records ready for the Board and the assessing officer.
Key takeaways
- Register eligible building workers within 30 days, with Aadhaar and UAN (rule 45(1)).
- Eligible: 18 to under 60, at least 90 days of work in the preceding twelve months.
- On an inter-State move, update the destination Board within thirty days; benefits cannot be denied for the employer's delay.
- Cess arrears are recovered as arrears of land revenue (rule 47(1)).
- Exemption under section 102 is sought from the Director General of Labour Welfare; assessment stops for thirty days.
Read next
- Sections 106, 107 and 108: Building worker beneficiaries and welfare fund
- Rule 41: Collection and refund of cess
- Rules 42, 43 and 44: Time limit, penalty and appeal on cess
- ESI for construction workers: special provisions
Disclaimer: Based on the Code on Social Security, 2020 (as enacted) and, where noted, the Code on Social Security (Central) Rules, 2026 (G.S.R. 344(E), 8 May 2026), as on 30 September 2026. The Code is in force from 21 November 2025; some provisions may be notified later, and State Governments make their own rules for establishments where the State is the appropriate Government. Verify the current position before acting.