Goa notifies the Goa Social Security Rules, 2026 on gratuity, cess and annual return (gazetted 12 November)
TaxByKK · Compliance News · taxbykk.com23 Oct 2026
In short
The Government of Goa has notified the Goa Social Security Rules, 2026 under sections 154 and 156 of the Code on Social Security, 2020 (notification 24/26/2026-LAB/VOL-I/486 dated 23 October 2026), printed in the Official Gazette, Series I No. 33, Supplement 2, of 12 November 2026. They come into force on publication in the Gazette and supersede six sets of old Goa rules, on gratuity, employees' state insurance, maternity benefit, workmen's compensation, unorganised workers and building workers.
- Authority
- Government of Goa, Department of Labour
- Notification
- 24/26/2026-LAB/VOL-I/486 dated 23 October 2026
- Gazette
- Official Gazette, Series I No. 33, Supplement 2, 12 November 2026
- Made under
- Sections 154 and 156 of the Code on Social Security, 2020
- Effective from
- Date of publication in the Official Gazette
- Supersedes
- Goa, Daman and Diu Payment of Gratuity Rules 1977; ESI Rules 1976; Maternity Benefit Rules 1976; Workmen's Compensation Rules 1965; Goa Un-organised Workers Social Security Rules 2014; Goa Building and Other Construction Workers Rules 2008 (except things already done)
- Draft
- Pre-published 30 April 2026 (gazette of 2 May 2026) for 45 days
What changed
| Item | Before | Now |
|---|---|---|
| Gratuity claim (rule 67) | - | Employee applies in Form XII ordinarily within 30 days of it becoming payable (may apply earlier if the retirement date is known); nominee within 30 days; legal heir within one year; late claims entertained for sufficient cause |
| Gratuity payment (rules 68, 69) | - | Within 15 days of the application the employer issues a Form XIII notice fixing a payment date not later than the 30th day; paid by demand draft or bank credit |
| Fixed-term employees (rule 67) | - | Eligible after at least one year under the contract; a later period above six months but under a year counts as one more year |
| Building cess (rule 83) | - | Paid to the cess collector within 60 days of completing the project or of the assessment being finalised, whichever is earlier |
| Cess appeal fee (rule 84) | - | Non-refundable fee of half a per cent of the amount in dispute, capped at Rs 25,000 |
| Register of women employees (rule 86) | - | Form XXXI, electronic or hard copy, kept three years |
| Unified annual return (rule 86) | - | Form XXXII on the Goa Labour Department portal on or before 28/29 February each year for the preceding year; a further return within one month of sale or abandonment or four months of discontinuance |
| Compounding (rule 89) | - | Notice in Form XXXV; apply and deposit within fifteen days; certificate within ten days of payment |
The rules above were read in full for this story. The document also sets up the Boards, ESI court procedure (application fee Rs 10), compensation and medical-review procedure and the Social Security Fund; read the Official PDF for these. It does not state contribution rates, which come from the Code and central schemes.
Who it applies to
- Employers in Goa, including construction employers liable to cess
- Employees, nominees and legal heirs claiming gratuity
- Payroll, HR, CA, CS and labour-law advisers
What to do
- Update the gratuity claim register to the 30-day and 15-day steps and the Form XII and XIII formats.
- Diarise 28/29 February for the unified annual return on the Goa portal.
- Construction employers: track the 60-day cess payment.
- Retire references to the 1977, 1976, 1965, 2014 and 2008 rules.
Reference
Government of Goa, Department of Labour, Notification No. 24/26/2026-LAB/VOL-I/486 dated 23 October 2026, Goa Social Security Rules, 2026, Official Gazette Series I No. 33, Supplement 2, 12 November 2026.
Issued by Goa
Read the official PDF: Goa Gazette 12 Nov 2026Written by TaxByKK from the official notification. Check the official text before you act on it.
Frequently asked questions
When do the rules apply?
From publication in the Official Gazette, 12 November 2026.
How long does an employer have to respond to a gratuity claim?
Fifteen days to issue the Form XIII notice, with payment fixed no later than the thirtieth day after the application.
When is the annual return due?
On or before 28 or 29 February each year, in Form XXXII on the Goa Labour Department portal.
Which old rules go?
Six: gratuity, ESI, maternity benefit, workmen's compensation, unorganised workers and building workers rules.