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Rules 55-56 of the Code on Social Security (Central) Rules, 2026: Career Centres and Reporting of Vacancies

The appropriate Government may set up career centres, or declare existing employment exchanges or a portal to be one; until then, existing Employment Exchanges function as career...

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Labour Laws
Published
September 30, 2026
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Oct 9, 2026
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Last updated: October 2026Verified against: Government sources

Chapter XIII of the Code replaces the old compulsory notification of vacancies regime with "career centres". Rule 55 says how career centres are set up and what they do. Rule 56 tells employers when and how to report vacancies and selection results, what records to keep, and the yearly Employment Information Return in Form XXVI.

Where the rules fit

Sections 139 and 140 of the Code deal with reporting of vacancies and exclusions; see our article on sections 139 and 140. The old Employment Exchanges (Compulsory Notification of Vacancies) Act, 1959 is one of the nine Acts repealed by section 164(1). The "appropriate Government" for a career centre is the Central Government for a Career Centre (Central) and the State Government for a career centre (Regional) (Explanation to rule 55). Employers that operate in several States and want to know which portals and dates apply can turn to our labour law compliance team.

Rule 55: establishing career centres

  • The appropriate Government may establish, run and maintain a career centre, or modify and declare an existing office or employment exchange, or both, or a portal, or authorise any other centre, by notification.
  • Until notification, existing local Employment Exchanges function as career centres (Regional) and Central Employment Exchanges as career centres (Central).
  • It may also agree with an institution, local authority, local body or private body to run a centre.

The functions of a career centre include:

FunctionDetail
InformationCollecting and furnishing information, manually, digitally or virtually as the Central Government notifies, on employers, job seekers, vacancies and persons seeking vocational guidance or self-employment guidance
CounsellingCareer counselling and vocational guidance
EventsJob-fairs and job drives
ResearchEmployment related surveys and studies
SkillsEmployability enhancement activities
OtherOther services decided by the appropriate Government

Rule 56: reporting of vacancies

Who must report, and from when (sub-rule (1))

EmployerDuty
Public sector establishment in any State or areaOn commencement of the Code, report the vacancy to the career centre specified by notification, before filling it
Private sector establishment (or class or category)Report before filling a vacancy, to the career centre (Regional), from the date specified in the notification of the appropriate Government

"Public sector" means an establishment owned, controlled or managed by the Government or a department, a Government company, a corporation (including a co-operative society), autonomous organisation, authority or body established by or under a Central or State enactment and owned, controlled or managed by the Government, or a local authority. "Private sector" means an establishment that is not public sector and in which 20 or more employees (or such number as the Central Government notifies) are employed.

A State with no career centre or portal may direct reporting to the Central Government's portal or centre.

What the Government must provide

The appropriate Government provides a digital mechanism for receiving vacancies. It generates a unique vacancy reporting number and conveys it to the employer immediately, but not later than three working days from receipt (seven working days in the north-eastern States); the three-day limit may be extended by notification up to seven working days for geographical or local reasons. Regional centres share information with the Central centre in Form XXV, Form XXVI and Form XXVI(A), and a State tells the Central centre of any new or closed regional centre within 15 days.

Which centre (sub-rule (2))

  • Central: Technical and Scientific posts carrying a notified minimum pay or pay level, in establishments where the Central Government is the appropriate Government, and vacancies the employer wants circulated outside the State or Union territory.
  • Employers with branches in more than one State or Union Territory may choose to report centrally to the Career Centre (Central) or separately to each Regional centre, as specified.
  • Regional: all other vacancies.

How and when (sub-rules (3) and (4))

PointRequirement
ModeIn writing, through official email or digitally, as the Central Government notifies
FormForm XXV, with as many details as practicable, separately for each type of vacancy
ChangesReported to the same centre in the same way
Regional centre lead timeAt least fifteen days before the last date for receipt of applications
Central centre lead timeAt least forty days before the last date for receipt of applications
Selection resultsTo the career centre within thirty days from the date of selection

Records and yearly return (sub-rules (5) and (6))

Public sector employers (and private employers once notified) maintain records manually, electronically or digitally of: total employees (regular, contractual or fixed term) on 31 March; persons recruited during the year ending 31 March; occupational details on 31 March; vacancies for which suitable candidates were not available; and the approximate number of vacancies likely next financial year.

An employer files the yearly Employment Information Return in Form XXVI with the career centre (Regional) in the manner the State notifies, within thirty days of the due date, 31 March.

Officers and guidelines (sub-rules (7) and (8))

Officers are declared as Executive Officers for each district (State) and for the Central centre to exercise the rights and duties under section 139. The Central Government may issue explanatory guidelines, which States can supplement.

Example

A private sector company with 45 employees, in a State that has notified private-sector reporting from a given date, plans to hire an accountant, with applications closing on 30 June. It must report the vacancy in Form XXV to the Regional career centre at least fifteen days earlier, that is by 15 June, and will receive a unique vacancy reporting number within three working days. After selection, it reports the result within thirty days. If the post were a notified technical or scientific post under the Central Government's sphere, the report would go to the Career Centre (Central) at least forty days before the closing date. (Illustrative.)

Practical tips

  • Check the State notification: private sector reporting starts only from the notified date.
  • Count 20 employees unless a different number is notified.
  • Report before filling, not after.
  • Keep the vacancy reporting number.
  • Diary 31 March (records date) and 30 days after for Form XXVI.

Need help with vacancy reporting obligations?

Who must report, to which centre and from when depends on sector, size and State notification. Our labour law compliance practice can help you build a reporting routine and keep the returns in order.

Key takeaways

  • Existing Employment Exchanges act as career centres until new ones are notified.
  • Public sector: report vacancies before filling; private sector with 20 or more employees: from the notified date.
  • Form XXV; at least 15 days (Regional) or 40 days (Central) before the last date for applications.
  • Selection results within 30 days; Form XXVI yearly return within 30 days of 31 March.
  • A unique vacancy reporting number is issued within 3 working days (7 in the north-eastern States).

Read next

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.

Quick recapKey facts & short answers

Key Facts About Rules 55-56

  • Applies in: All states across India, under the relevant central law.
  • Mode: Mostly online via the official government portal.
  • Typical timeline: Ranges from a few days to a few weeks depending on the case.
  • Non-compliance: May attract penalties, interest or late fees.
  • Expert help: TaxClue completes the entire process end to end for you.

Who must report vacancies?

Public sector establishments, and private sector establishments with 20 or more employees (or a notified number), once the appropriate Government notifies the date.

Which form is used to report a vacancy?

Form XXV.

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Rules 55-56: a key compliance topic in Indian tax and corporate law that businesses and individuals must understand to remain compliant.

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Disclaimer: This article is for general informational purposes only and does not constitute professional tax, legal or financial advice. Laws, rates and due dates change and can vary by individual case — always verify with the relevant government source (e.g. mca.gov.in, incometax.gov.in) or consult a qualified professional before acting. TaxClue accepts no liability for decisions taken based on this content.

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Short, direct answers to the 6 questions readers ask most on this topic.

Public sector establishments, and private sector establishments with 20 or more employees (or a notified number), once the appropriate Government notifies the date.

Form XXV.

At least fifteen days before the last date of receipt of applications for a Regional centre, and forty days for the Central centre.

Within thirty days from the date of selection.

The Employment Information Return, filed yearly with the career centre (Regional) within thirty days of 31 March.

Until the appropriate Government notifies otherwise, they function as career centres.