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Sections 139–140 of the Code on Social Security, 2020: Reporting of Vacancies and Exclusions

The appropriate Government may notify that employers in every establishment, or a class of establishments, must report a vacancy to a specified career centre before filling it...

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Labour Laws
Published
September 30, 2026
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Oct 13, 2026
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Last updated: October 2026Verified against: Government sources

Sections 139 and 140 form Chapter XIII of the Code (Employment Information and Monitoring). Section 139 lets the appropriate Government require employers to report vacancies to a career centre before filling them, and section 140 lists the vacancies and employers left out.

Why it matters

Chapter XIII replaces the old scheme for compulsory notification of vacancies (the Employment Exchanges (Compulsory Notification of Vacancies) Act, 1959, repealed by s.164(1)). The duty is not automatic: it starts only from the date a notification specifies. Employers with 20 or more employees should watch for notifications by their appropriate Government and keep recruitment records ready. Our labour law compliance service can help you map which notifications and returns apply to your establishments.

Section 139: the vacancy-reporting duty

Sub-sectionContent
139(1)The appropriate Government may by notification, from a date specified, require the employer in every establishment or class or category of establishments, before filling up any vacancy, to report it to the career centre specified, and the employer must comply
139(2)The appropriate Government may prescribe the manner of reporting (electronically or otherwise), the form of the report and the manner and form of the employer's return to the career centre
139(3)Nothing imposes an obligation to recruit through the career centre merely because a vacancy was reported
139(4)The executive officer may access records or documents, enter at a reasonable time premises where he believes they are kept, inspect or copy them and ask necessary questions

Section 140: exclusions

Under s.140(1), section 139 does not apply to vacancies:

  • (a) in employment in agriculture (including horticulture) in a private sector establishment, other than plantation;
  • (b) in domestic service;
  • (c) connected with the staff of Parliament or a State Legislature;
  • (d) in employment whose total duration is less than ninety days;
  • (e) in a class or category of establishments notified by the Central Government;
  • (f) in an establishment (other than a Government establishment) with less than twenty employees or such number as the Central Government notifies; and
  • (g) in any other employment the Central Government notifies.

Under s.140(2), unless the Central Government directs otherwise by notification, the Chapter does not apply to (a) vacancies to be filled by promotion, by absorption of surplus staff of the same establishment, or through independent recruitment agencies such as the UPSC, Staff Selection Commission or a State Public Service Commission (or others notified); or (b) vacancies carrying a monthly remuneration below the amount the appropriate Government notifies.

Central Rules, 2026: rules 55 and 56

The rules apply where the Central Government is the appropriate Government; where the State Government is the appropriate Government, the State's own rules apply.

Rule 55 lets the appropriate Government establish, run and maintain a career centre, or declare an existing office or employment exchange or a portal to be a career centre. The rules speak of Career Centre (Central) and Career Centre (Regional).

Rule 56 covers reporting:

  • Public sector employers report vacancies, before filling them, to the career centre notified by the appropriate Government. Private sector employers, or a notified class, report to the Career Centre (Regional) from the date in the notification. A private sector establishment, for this rule, is one with 20 or more employees or the number the Central Government notifies.
  • The appropriate Government must provide a digital mechanism and a unique vacancy reporting number, conveyed within three working days (seven working days in north-eastern States; the three-day limit may be extended up to seven by notification).
  • Vacancies are reported in Form XXV, separately for each type of vacancy, and changes in particulars are also reported.
  • Timelines: report to a Regional centre at least fifteen days before the last date for applications; to the Central centre at least forty days before. Results of selection go to the career centre within thirty days of selection.
  • Certain vacancies go to the Career Centre (Central): technical and scientific posts above a notified pay level in Central Government establishments, and vacancies an employer wants circulated outside its State or Union territory. An employer with branches in several States may choose central or regional reporting.
  • Records: public sector employers keep records of employees on 31 March, persons recruited, occupational details, vacancies for which suitable candidates were not found, and approximate vacancies expected in the next financial year. The same can be required of private employers from a notified date.
  • Yearly return in Form XXVI (Employment Information Return) to the concerned Regional career centre, within thirty days of 31 March, in the manner the State specifies.

A worked example

A private company with 60 employees in a State where the State Government has notified private-sector vacancy reporting from a set date plans to hire an accounts manager. Before filling the post it reports the vacancy in Form XXV to the Career Centre (Regional), at least fifteen days before the last date for applications, and receives a unique vacancy number. It may hire anyone it chooses, since s.139(3) imposes no duty to recruit through the centre, but must report the selection result within thirty days and file Form XXVI after 31 March. A three-month summer contract role, however, falls under the ninety-day exclusion in s.140(1)(d). (Illustrative.)

Need help with vacancy reporting and returns?

Whether Chapter XIII applies to you depends on a notification, your employee count and the nature of each vacancy. Our labour law compliance team can help you set up a reporting calendar, prepare the forms and keep the yearly record.

Key takeaways

  • The duty starts only when the appropriate Government notifies it.
  • Employers must report before filling a vacancy but need not hire through the career centre.
  • Excluded: agriculture (non-plantation), domestic service, under 90 days, under 20 employees, promotions and notified categories.
  • Rule 56: Form XXV for vacancies, Form XXVI yearly return, result of selection in 30 days.
  • Reporting lead times: 15 days (Regional) or 40 days (Central) before the last date.

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 Sections 139

  • 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.

Is every employer required to report vacancies today?

No. Section 139(1) works through a notification by the appropriate Government specifying the date and the establishments.

Must I hire the candidates the career centre sends?

No. Section 139(3) says reporting a vacancy does not oblige the employer to recruit through the career centre.

A contractor's default can become the principal employer's liability; check their compliance too.

— TaxClue Labour Law Desk

Sections 139: 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.

People also ask

Questions, answered

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

No. Section 139(1) works through a notification by the appropriate Government specifying the date and the establishments.

No. Section 139(3) says reporting a vacancy does not oblige the employer to recruit through the career centre.

A private establishment with fewer than twenty employees (or the notified number) is excluded under section 140(1)(f).

Employment with a total duration of less than ninety days is excluded (s.140(1)(d)).

Form XXV for reporting vacancies and Form XXVI for the yearly Employment Information Return (rule 56).

Yes. The executive officer has access to records and may enter premises at a reasonable time (s.139(4)).