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Uttar Pradesh Code on Social Security Rules, 2026: the notification, commencement, what it supersedes, and the State Boards for unorganised workers and for building and other construction workers

The rules replace seven older Uttar Pradesh rule sets, including the 1975 workmen's compensation and gratuity rules and the 2009 building workers rules. The Unorganized Workers...

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Labour Laws
Published
October 4, 2026
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Oct 4, 2026
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Last updated: October 2026Verified against: Government sources

The Uttar Pradesh Code on Social Security Rules, 2026 are the State's rules under the Code on Social Security, 2020. Chapter I carries the title, extent and commencement and the definitions. Chapter II constitutes two State bodies: the Uttar Pradesh Unorganized Workers Social Security Board and the Uttar Pradesh Building and Other Construction Workers Welfare Board. An employer meets these Boards mainly through the Social Security Fund and the schemes they notify.

The notification and what it supersedes

The rules are 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.

The notification records that the draft was published on 10 March 2026 under sections 154(1) and 156(1) of the Code, inviting objections within forty-five days, and that the objections received were considered. It supersedes, "except as respects things done or omitted to be done before such supersession":

  • the Uttar Pradesh Workmen's Compensation Rules, 1975;
  • the Uttar Pradesh Workmen's Compensation (Occupational Diseases) Rules, 1964;
  • the Uttar Pradesh Maternity Benefit Rules, 1983;
  • the Uttar Pradesh Payment of Gratuity Rules, 1975;
  • the Uttar Pradesh Building and Other Construction (Regulation of Employment and Conditions of Service) Rules, 2009;
  • the Uttar Pradesh Unorganized Workers Social Security Rules, 2016; and
  • the Uttar Pradesh Code on Social Security Rules, 2021.

Rule 1(2) extends the rules to the whole of the State of Uttar Pradesh. Rule 1(3) reads: "They shall come into force with effect from the date of its publication in the official Gazette." The text gives no other date; read the Gazette of 27 August 2026 for the publication date. The Central companion posts are rules 1 and 2 of the Central social security rules and the post on sections 154 and 155 of the Code.

Employers who run payroll in more than one State, or who want to know which of the old Uttar Pradesh rule sets still matter for old events, can ask our labour law compliance team to map them.

Registration of establishments

The Central position on registering establishments is explained in rule 5 of the Central social security rules. The Uttar Pradesh chapters on the Boards (rules 3 to 37) do not print a separate registration procedure for employers; they deal with how the Boards are formed and run, and the fund that finances the schemes. For unorganised workers, rule 18(iii) lists as a source of the Fund "amount received for registration and renewal of unorganised workers registered on portal of the Board and their contribution".

Part I: the Unorganized Workers Social Security Board (rules 3 to 20)

Rule 3 has the State Government constitute the Board by notification under section 6(9) of the Code. The Minister of Labour and Employment is ex officio Chairperson and the Additional Chief Secretary, Principal Secretary or Secretary of Labour and Employment is ex officio Vice-Chairperson. The Welfare Commissioner of the Government of India is a Member. Thirty-one members are nominated: seven representing unorganized workers from a panel of fourteen; seven representing employers of unorganized workers (three from employers' associations in the unorganized sector, three from State-level traders' organizations and one from registered contractors or service providers); two elected members of the State Legislative Assembly; five eminent persons from civil society; and ten members from State departments (Social Welfare, Medical and Health, Urban Development, Housing, Panchayati Raj, Finance, Primary Education, Vocational Education and Training, Rural Development and Planning). An officer nominated by the State Government is Member-Secretary. A proviso calls for adequate representation of Scheduled Castes, Scheduled Tribes, Minorities and Women.

The main working rules are:

SubjectRuleAs printed
Term of the Board4(1)Three years from constitution; continues till reconstitution
Renomination4(7)Not more than two terms
Meetings7(2)At least once in three months
Notice of meeting8(1)Ordinarily fifteen days
Quorum9At least ten members
Committees14Headed by the Chairperson; equal numbers of workers, employers' representatives and State members
Headquarters15Lucknow
Administrative expenses19(5)Not more than five percent of total expenditure on schemes
Audit20By the Comptroller and Auditor General of India annually

Rule 11 adds to the Board's functions under section 6(15) of the Code: recommending better implementation of schemes for unorganised workers, advising on welfare projects, referring differences with the administrative department to the State Government, and, under sub-rule (2), administering the Fund, sending the annual budget to the State Government for sanction, collecting contributions, hearing complaints and investing the Fund in nationalised banks or institutions owned or controlled by the State or Central Government. Rule 13 requires the State Government to start reconstitution six months before the term ends and permits an Administrator for not more than six months.

The Uttar Pradesh Social Security Fund (rules 18 and 19)

Rule 18 lists what goes into the Uttar Pradesh Social Security Fund in addition to the sources named in section 141(5) of the Code: a lump sum from the State Government, grants, amounts received for registration and renewal of unorganised workers on the Board's portal and their contribution, amounts for implementing schemes notified by the Government of India or the State Government, contributions or donations from employers, their association or CSR funds as the State Government determines by general or special order, any other source approved by Gazette notification, and interest. Rule 19 requires the funds to be kept in a separate bank account in a nationalised bank, administered by the Board, and spent on the Board's expenses, salaries, welfare schemes and objects authorised by the Code.

Part II: the Building and Other Construction Workers Welfare Board (rules 21 to 37)

Rule 21 has the State Government constitute the Uttar Pradesh Building and Other Construction Workers Welfare Board under section 7(1). The Chairperson is an officer not below Principal Secretary or Secretary rank. The Board has a member nominated by the Central Government, a Secretary or Chief Executive Officer not below Special Secretary, four official members (Social Welfare, Finance, Basic Education and the department engaged in building and construction work), four persons representing employers of the industry (one a woman) and four representing building workers (one a woman). The term is three years, with continuation after expiry limited to one year and no non-official member continuing beyond four years from appointment unless re-appointed (rule 22).

Rule 27 adds duties to those in section 7(6): management of the Fund, accounts and annual audit, collection of contributions, committees, complaints, contracts, investment in nationalised banks and government securities, the budget and annual report. Rule 36 requires the Board to formulate and notify social security schemes and welfare measures with the prior approval of the State Government (or the prior concurrence of the Central Government for clause (i) of section 7(6)); the Board determines eligibility limit, rates of benefits, application procedure and sanctioning procedure and forwards them for approval. Cess is dealt with in our article on building workers cess and finance.

A worked example

A contractor in Lucknow employs masons and helpers on a building project. It tracks which of its workers are registered with the Board, keeps proof of any contribution it makes under a notified scheme, and checks the Board's notified scheme before promising any benefit. The contractor does not treat internal Board procedure (meetings, quorum, committees) as its own compliance duty; those rules bind the Boards.

Common lapses

  • Relying on the repealed 1975 or 2009 Uttar Pradesh rules for events after the new rules.
  • Promising a benefit to workers before the Board has notified the scheme (rule 36).
  • Treating Board meeting rules as employer obligations.
  • Ignoring the "things done before supersession" saving when an old claim is still open.

Need help with Uttar Pradesh social security compliance?

If your business engages unorganised or building workers in Uttar Pradesh, or is unsure how the new rules treat events under the older sets, our labour law compliance service can review the position and the registers. The rules are new; early alignment is easier than correcting later.

Key takeaways

  • The rules are notified by no. 1431/XXXVI-3-2026-1399661 dated 27 August 2026 and come into force from the date of publication in the Official Gazette.
  • Seven earlier Uttar Pradesh rule sets are superseded, except for things done before supersession.
  • Two Boards: the Unorganized Workers Social Security Board and the Building and Other Construction Workers Welfare Board, each with a three-year term.
  • The Social Security Fund spends not more than five percent of scheme expenditure on administration.
  • Board procedure binds the Boards; employers deal with them through schemes, registration and contributions.

Read next

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.

Quick recapKey facts & short answers

Key Facts About Social Security Rules 2026

  • 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.

Which older rules do the Uttar Pradesh social security rules replace?

The workmen's compensation rules of 1975 and 1964, the maternity benefit rules of 1983, the gratuity rules of 1975, the building workers rules of 2009, the unorganized workers rules of 2016 and the 2021 social security rules, except for things done before supersession.

When did the rules come into force?

Rule 1(3) says from the date of publication in the official Gazette; the notification is dated 27 August 2026.

An honest "we were late" filed today is better than a perfect return filed next quarter.

— TaxClue Compliance Desk

Social Security Rules 2026: 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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Questions, answered

Short, direct answers to the 7 questions readers ask most on this topic.

The workmen's compensation rules of 1975 and 1964, the maternity benefit rules of 1983, the gratuity rules of 1975, the building workers rules of 2009, the unorganized workers rules of 2016 and the 2021 social security rules, except for things done before supersession.

Rule 1(3) says from the date of publication in the official Gazette; the notification is dated 27 August 2026.

Three years from constitution; it continues until reconstitution (rules 4 and 22, with the limits printed there).

In Lucknow, at a place determined by the State Government (rule 15).

The Fund, with administrative expenses not more than five percent of total expenditure on schemes (rule 19(5)).

The Board formulates and notifies them with State Government approval or Central Government concurrence as rule 36 states.

No. The meeting, quorum and committee rules apply to the Boards.