Punjab makes its Social Security Rules, 2026: gratuity timelines, cess and a unified annual return due by February
TaxByKK · Compliance News · taxbykk.com31 Oct 2026
In short
The Government of Punjab has made the Punjab Social Security Rules, 2026 (G.S.R. 62 dated 31 October 2026, Extraordinary Gazette of 5 November 2026) under the Code on Social Security, 2020. They take effect on publication in the Official Gazette. The rules cover the state boards, Employees' Insurance Court appeals, gratuity, maternity benefit, employee compensation, building-worker cess, records and returns, and employment information.
- Authority
- Government of Punjab, Department of Labour
- Notification
- G.S.R. 62/C.A.36/2020/Ss.154 and 156/2026 dated 31 October 2026 (Punjab Government Gazette Extraordinary, 5 November 2026)
- Type
- Rules
- Made under
- Sections 154 and 156 of the Code on Social Security, 2020
- Effective from
- Date of publication in the Official Gazette
- Applies to
- Establishments and employees in Punjab covered by the Code on Social Security
What changed
| Item | Before | Now |
|---|---|---|
| Gratuity nomination (rule 19) | — | Form IV within 90 days of the rules for employees already one year in service, and within 30 days of completing one year thereafter; a late nomination is still accepted |
| Gratuity claim (rule 20) | — | Application in Form VII ordinarily within 30 days of becoming payable (one year for a legal heir); employer replies in Form VIII within 15 days and fixes payment by the 30th day from receipt; dispute goes to the competent authority within 180 days |
| Fixed-term employees (rule 20) | — | Gratuity after one year of contract service at 15 days' wages for each completed year or part above six months |
| Gratuity of a minor (rule 18) | — | Invested in a term deposit with a nationalised bank in the minor's name until age 18 |
| Unified Annual Return (rule 39) | — | One Form XXIV on the state labour portal by 28 or 29 February each year, common to the four Labour Codes; an extra return within one month of sale or abandonment, or four months of closure |
| Building worker cess (rule 34 and chapter VII) | — | Cess paid within 30 days of project completion or of assessment, whichever is earlier; projects over a year pay yearly; appeal fee half a per cent of the amount in dispute, capped at ₹25,000 |
| Employment returns (rule 41) | — | Public sector employers report vacancies to the Career Centre and file Form XXXI within 30 days from 31 March each year |
The rules lay down procedure, forms and time limits. The document does not state contribution rates, benefit amounts under the Code (other than a minimum deposit of ₹15,000 towards funeral expenses where an injured employee dies) or a separate commencement date. The Code itself fixes the benefits.
Who it applies to
- Employers in Punjab, including contractors and establishments employing women
- Building and construction employers liable to pay cess
- Employees, nominees and legal heirs claiming gratuity
- HR, payroll teams, CAs, CSs and labour lawyers
What to do
- Collect gratuity nominations (Form IV, with the nominee's Aadhaar details) from eligible staff within the 90-day or 30-day windows.
- Set up the 15-day reply and 30-day payment timeline for gratuity claims.
- Plan the Unified Annual Return (Form XXIV) for 28 or 29 February.
- Keep Chapter V (maternity) records for three years and display the monthly notices in Forms XXV and XXVI.
- Construction employers should track the 30-day cess payment dates.
Reference
Government of Punjab, Department of Labour, notification G.S.R. 62/C.A.36/2020/Ss.154 and 156/2026, 31 October 2026, Punjab Social Security Rules, 2026, under sections 154 and 156 of the Code on Social Security, 2020 (published in the Punjab Government Gazette Extraordinary of 5 November 2026).
Read the official PDF: Punjab notification G.S.R. 62Written by TaxByKK from the official notification. Check the official text before you act on it.
Frequently asked questions
How long does an employer have to answer a gratuity claim in Punjab?
Within 15 days of receiving the application, by a notice in Form VIII; payment is fixed for a date not later than the 30th day after receipt.
When is the Unified Annual Return due under the Punjab rules?
On or before 28 or 29 February each year, in Form XXIV through the state labour portal.
How long to appeal a gratuity decision?
The employee, nominee or legal heir may apply to the competent authority within 180 days, and a later application can be accepted for sufficient reason.
Do the rules say how much gratuity is payable?
No. They set procedure and time limits; the amount follows the Code on Social Security, 2020.