Social Security Rules 2026 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.
Chapters IX to XIII of the Uttar Pradesh Code on Social Security Rules, 2026 (rules 85 to 97) set the day-to-day compliance duties of an employer in Uttar Pradesh: who inspects, which records and notices must be kept, the unified annual return, how an offence is compounded, how vacancies are reported to the career and counseling centre, and the conditions on exempted establishments.
Records are preserved for five years from the last entry, and a register of women employees is kept in Form-XXXVI. The unified annual return in Form-XXXVIII is uploaded online on or before 1 February each year for the preceding year. A compounding amount must be deposited within fifteen days of the notice. Vacancies are reported at least forty days before the last date for applications.
The rule set
This article covers the Uttar Pradesh Code on Social Security Rules, 2026, as notified by notification no. 1431/XXXVI-3-2026-1399661 dated 27 August 2026. Later amendments and State notifications under these rules should be checked in the State Gazette. Rule 1(3) says the rules "shall come into force with effect from the date of its publication in the official Gazette". The earlier chapters are in our article on cess and finance.
The Central equivalents are explained in rule 53, rule 54, rules 55 and 56 and the register and annual return forms. The Uttar Pradesh numbering differs. A labour law compliance review can help build the annual calendar these rules require.
Chapter IX: authorities and compliance (rules 85 to 90)
Inspector-cum-Facilitators (rule 85). The State Government appoints its officers by Gazette notification as Inspector-cum-Facilitators for provisions where the State is the appropriate Government, with local limits; each is a public servant under section 2(28) of the Bharatiya Nyaya Sanhita, 2023.
Inspection scheme (rule 86). The Labour Commissioner, Uttar Pradesh, with the State Government's approval, frames a scheme providing for web-based inspection and electronic calling of information under section 122 of the Code; each inspection follows the scheme. Rule 87 leaves the Inspector-cum-Facilitator's powers to be determined by the State Government from time to time.
Records and registers (rule 88). An employer maintains the records and registers required under section 123(a) in accordance with the Code on Wages, 2019 and its rules and preserves them for five years from the date of the last entry. Wage slips go electronically or physically in Form-IX of the Uttar Pradesh Code on Wages Rules, 2026 (see our article on wage registers and forms). Every establishment employing women keeps a register of women employees in Form-XXXVI, electronically or otherwise, available at all times for inspection under the notified scheme. An employer of building or construction work, for whom the State is the appropriate Government and to whom Chapter VIII of the Code applies, keeps a record of cess paid in Form-XXXVII(B).
Display of notices (rule 89). Notices and information required by the Code and rules are displayed in the form appended to the rules at a conspicuous place and the notice board where employees can easily see them.
Unified annual return (rule 90). An employer to whom Chapters V and VI of the Code apply uploads a unified annual return in Form-XXXVIII on the web portal of the Labour Commissioner, Uttar Pradesh on or before the 1st day of February in each year for the preceding year. If the employer sells, abandons or discontinues the establishment, a further return in Form-XXXVIII for the period from the end of the preceding year to that date is uploaded within one month of the sale or abandonment, or four months of the discontinuance. Every employer files returns electronically on the portal, or otherwise to the Competent Authority.
Chapter X: compounding (rule 91)
The officer authorised by the State Government for compounding under section 138(1) issues a compounding notice electronically in Form-XXXIX for compoundable offences. The person noticed may apply in Part-III of Form-XXXIX and deposit the entire compounding amount by electronic transfer or otherwise within fifteen days of receiving the notice. The Compounding Officer issues a composition certificate within ten days of receiving the amount, which the rule describes as in Part-IV of Form-XL. If the amount is not deposited in time, prosecution is instituted before the Competent Court. Compounding after prosecution is governed by section 138(6) of the Code. The rules print no composition amount; the Code's own provisions fix it.
| Item | Rule | Form | Period as printed |
|---|---|---|---|
| Register of women employees | 88(3) | Form-XXXVI | Kept at all times for inspection |
| Record of cess paid | 88(4) | Form-XXXVII(B) | Maintained by building and construction employers |
| Unified annual return | 90(1) | Form-XXXVIII | On or before 1 February for the preceding year |
| Return on sale, abandonment | 90(2) | Form-XXXVIII | Within one month |
| Return on discontinuance | 90(2) | Form-XXXVIII | Within four months |
| Compounding amount | 91(2) | Form-XXXIX Part-III | Deposit within fifteen days of the notice |
| Composition certificate | 91(3) | Part-IV of Form-XL as printed | Within ten days of receipt |
Chapter XI: employment information (rules 92 and 93)
Rule 92 lets the State Government set up or declare Career and Counseling Centres (existing local employment exchanges function as Career and Counseling Centre (Regional) until a notification), with functions such as collecting information on employers, job seekers and vacancies, career counselling, job fairs, surveys and employability activities.
Rule 93 is the employer's duty on vacancies. After the Code's commencement in Uttar Pradesh, public sector establishments must report a vacancy before filling it to the centre the State Government specifies. Private sector establishments, or classes of them, report from the date the State Government notifies; for this purpose a private sector establishment ordinarily has 50 or more employees, or the number the Central Government notifies. The centre gives a unique vacancy reporting number in writing, by email or digitally, not later than three working days from receipt. Vacancies are reported in Form-XLI in writing, by valid official email or digitally, separately for each type, and changes are reported the same way. Reporting is at least forty days before the last date for receipt of applications, interview or test. Establishments keep records of total employees (regular, contractual or fixed term) on 31st March, persons recruited in the year ending 31st March, occupational details, vacancies for which suitable candidates were not found and the approximate vacancies expected next year; public sector establishments do so after commencement and private sector ones from the date the State Government notifies. Yearly returns in Form-XLII go to the Career and Counseling Centre (Regional) within thirty days of 31st March. The State's rule does not print a penalty; the Code's penalty provisions apply.
Chapter XIII: miscellaneous (rules 94 to 97)
Rule 94 requires the Board or Corporation to forward its advice on an exemption application under section 143 within three months, after which the State Government may extend the time or act. Rule 95 sets conditions for exempted establishments: records and returns to the Board or Corporation as specified in the regulations; exemption is deemed cancelled on a change of legal status such as merger or acquisition, requiring a fresh application; the Provident Fund or Pension scheme terms apply; and a Board of Trustees with equal employer and employee representatives meets at least once every three months. Disputes about trust administration go to the Regional Provident Fund Commissioner whose jurisdiction covers the head office, whose decision is final and binding. Rule 96 lets the State Government, on recommendation, notify the deprivation of benefits for misuse after giving a hearing. Rule 97 requires a copy of the Form-XIII gratuity notice to be shared with the Competent Authority and the Director General, Labour Bureau.
A worked example
A private logistics firm in Agra with more than fifty employees plans to hire dispatch supervisors. If the State has notified private establishments for reporting, the HR head reports the vacancy to the career and counseling centre on Form-XLI at least forty days before the last date for applications, notes the unique vacancy number the centre sends within three working days, and uploads the Form-XXXVIII return before 1 February.
Common lapses
- Missing the 1 February date for the unified annual return.
- Not keeping a Form-XXXVI register of women employees.
- Paying a compounding amount after the fifteen-day period, which opens prosecution.
- Reporting a vacancy less than forty days before the last application date.
Need help with returns and vacancy reporting?
If you are not sure whether the vacancy-reporting duty has been notified for your class of establishment, or you want the 1 February return built into your compliance calendar, our labour law compliance service can map the duties and the dates for your Uttar Pradesh units. The dates are printed in the rules; the notifications that switch them on are not.
Key takeaways
- Records are preserved five years; a women employees register in Form-XXXVI.
- Unified annual return in Form-XXXVIII on or before 1 February.
- Compounding amount deposited within fifteen days of the Form-XXXIX notice.
- Vacancy reports in Form-XLI at least forty days before the application deadline; yearly return in Form-XLII within thirty days of 31 March.
- Exempted establishments keep trust, record and return obligations.
Read next
- Uttar Pradesh Code on Social Security Rules, 2026: building workers cess and finance
- Uttar Pradesh Code on Social Security Rules, 2026: forms, registers and returns
- Central rules 55 and 56: career centres and reporting of vacancies
- Central rule 54: compounding of offences
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.