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 Social Security (Bihar) Rules, 2026 end with twenty-seven numbered Forms (and two lettered variants). Most are claim, notice or court Forms used between a claimant and an authority; a few are the employer's own registers and returns. This article gives one table of all of them by rule, then lists the ones an employer files or keeps.
The rules are the Social Security (Bihar) Rules, 2026, as notified on 30 June 2026 and published in the Bihar Gazette (Extraordinary) No. Patna 697 of 1 July 2026. Rule 1(3) says they come into force from the date of its publication in official gazette. The employer's own documents are the nomination records (Forms IV to VI), the gratuity notice (Form VIII), the notice book (Form XVI), the fatal accident statement (Form XVII), the women employees register (Form XXI), the unified annual return (Form XXII), the compounding application (Form XXIV), and the vacancy and employment returns (Forms XXVI and XXVII).
Later amendments and State notifications under these rules should be checked in the State Gazette. A payroll compliance audit can check each of these against your files.
All Forms of the Bihar rules
| Form | Title as printed | Rule | Who files or issues |
|---|---|---|---|
| I | Appeal to Employees' Insurance Court | 5 | Insured Person or the Corporation |
| II | Application before the Employees' Insurance Court | 6(2) | Applicant |
| III | Register of applications (of the Court) | 6(2)(iv) | The Court |
| IV | Nomination | 7(2) | Employee, to the employer |
| V | Fresh nomination | 7(2)(3) | Employee, to the employer |
| VI | Modification of nomination | 7(2)(4) | Employee, to the employer |
| VII | Application for gratuity by an employee, nominee or legal heir | 8(1) | Claimant, to the employer |
| VIII | Notice for payment or rejecting claim of gratuity | 8(2) | Employer |
| IX | Application for direction | 8(4) | Claimant, to the competent authority |
| X | Notice for appearance before the competent authority or summons | 8(5), 8(8) | Competent authority |
| XI | Notice for payment of gratuity as determined by competent or appellate authority | 8(11), 8(12) | Competent authority |
| XII | Application for recovery of gratuity | 8(13) | Claimant, to the competent authority |
| XIII | Application for registration of an establishment under section 57(3) | 9(3) | Employer, electronically |
| XIV | Complaint to the Inspector-cum-Facilitator (maternity) | 11(1)(a) | Woman or claimant |
| XV | Appeal (maternity) | 11(2)(b) | Aggrieved person |
| XVI | Notice book of accidents | 14 | Employer keeps |
| XVII | Statement of fatal accidents | 16 | Employer files |
| XVIII, XVIII-A, XVIII-B | Memorandum of agreement | 17 | Parties, to the competent authority |
| XIX | Notice of agreement | 17(2) | Competent authority |
| XX | Register of agreement | 17(5) | Competent authority |
| XXI | Register of women employees | 27(1)(a)(iv) | Employer keeps |
| XXII | Unified annual return | 27 | Employer uploads online |
| XXIII | Notice for compounding of offence | 28(1) | Compounding officer |
| XXIV | Application for compounding of offence | 28(2) | Person noticed |
| XXV | Composition certificate | 28(3) | Compounding officer |
| XXVI | Form for reporting vacancies to career centres | 29(3)(b) | Employer |
| XXVII | Form EIR (Employment Information Return) | 29(6) | Employer |
What an employer keeps or files, by topic
Gratuity (Forms IV to VIII, XI, XII). The employer receives nominations in Forms IV, V and VI, returns the attested duplicate within thirty days, and issues the Form VIII notice within fifteen days of an application. If the competent authority directs payment, the employer pays on a Form XI notice. The step-by-step periods are in our article on gratuity nomination, application and appeal. The Central Forms are explained in our post on Forms IV, V and VI of the Central Rules, gratuity application, notice and dispute.
Establishment registration for an approved gratuity fund (Form XIII). Registration is electronic under rule 9(3); the manner is to be notified by the Labour Resources and Migrant Workers Welfare Department.
Compensation (Forms XVI to XX). The employer keeps the notice book (Form XVI) and files the statement of fatal accident (Form XVII). Forms XVIII to XX are used when a memorandum of agreement on compensation is presented to the competent authority. The rules for these are in our article on maternity benefit, employee's compensation and the Employees Insurance Court.
Registers and the annual return (Forms XXI and XXII). Rule 27 requires the register of women employees in Form XXI alongside Forms I, IV and IX of the Bihar wage rules, kept for five calendar years. The unified annual return in Form XXII is uploaded online on or before the 1st day of February; records under Chapter V are preserved for ten years.
Compounding (Forms XXIII to XXV). The notice, application and certificate follow rule 28, with fifteen days to respond and ten days for the certificate.
Employment information (Forms XXVI and XXVII). Vacancies are reported in Form XXVI and the yearly return is made in Form XXVII.
Who must file what: a quick guide
| If you are... | You will handle |
|---|---|
| Any establishment under the Code | Form XXI, Form XXII; wage-rule registers I, IV, IX |
| A construction employer paying cess | The cess rules in rules 22 and 23, plus Form XXII |
| An employer with a retiring or deceased employee | Forms IV to VIII, and XI to XII if disputed |
| An employer after a workplace death or injury | Forms XVI, XVII; XVIII to XX if an agreement is presented |
| A public sector employer | Forms XXVI and XXVII |
| An employer who receives a compounding notice | Forms XXIII, XXIV, XXV |
Notes on use
The Form XXII printed in the rules cites rule 27(3)(a) for the unified annual return, while the rule's text places it in rule 27(5)(a); the return is the one the rule describes, uploaded online on the web portal provided for the purpose. The Form VIII heading covers both payment and rejection notices. The Central records rule is explained in our post on rule 53 of the Central Rules, records and registers.
A worked example
Pataliputra Hospitals Pvt Ltd, Patna, runs a payroll team. Early in January it prepares the Form XXII unified annual return for the preceding year, to be uploaded by 1 February. It checks that the Form XXI register of women employees is current alongside the wage-rule registers. When an employee retires, the team uses the Form VII application and the Form VIII notice. In the new financial year it sets reminders for the Form XXVII return, thirty days after 31 March, if it is covered by the vacancy rules.
Need help with Social Security forms in Bihar?
Missing a form on this list usually means a missing register, a late return or an unanswered notice. Our payroll compliance audit team can map your establishment to the Forms above, test the registers and prepare a dated filing calendar.
Key takeaways
- The Bihar rules carry Forms I to XXVII, plus XVIII-A and XVIII-B.
- Employer-side documents: Forms IV to VIII, XIII, XVI, XVII, XXI, XXII, XXIV, XXVI and XXVII.
- Form XXI (women employees) is kept for five calendar years; Form XXII is uploaded by 1 February.
- Compounding notices, applications and certificates are Forms XXIII, XXIV and XXV.
- The Form XXII heading cites rule 27(3)(a); the rule text itself is in rule 27(5)(a).
Read next
- Social Security (Bihar) Rules, 2026: gratuity nomination, application and appeal
- Social Security (Bihar) Rules, 2026: reporting vacancies to career centres
- Rule 53 of the Central Rules: records and registers
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.