Maharashtra publishes Draft Maharashtra Code on Social Security Rules, 2026 inviting objections and suggestions by 19.06.2026

The Government of Maharashtra has published the Draft Maharashtra Code on Social Security Rules, 2026 (“Draft Rules”) under the Code on Social Security, 2020 (“Code”), in supersession of the Bombay Employees’ Insurance Courts Rules, 1959, Maharashtra Maternity Benefit Rules, 1965, Payment of Gratuity (Maharashtra) Rules, 1972 and Maharashtra Unorganised Workers’ Social Security Rules, 2013. The Draft Rules prescribe the procedural and operational framework for implementation of various provisions of the Code in the State, including employee insurance courts, gratuity administration, reporting of vacancies and maintenance of records. The Draft Rules are proposed to be taken into consideration after expiry of forty-five (45) days from the date of publication of the notification in the Maharashtra Government Gazette, i.e. 19^th June 2026.

Stakeholders may submit objections or suggestions to the Commissioner of Labour, Maharashtra State, Kamgar Bhawan, C-20, E Block, Bandra-Kurla Complex, Bandra (East), Mumbai – 400051 or by email at mh.labourcodes.rules@gmail.com. The objections and suggestions should be sent in a proforma containing column (i) specifying the name and address of the person or organization, column (ii) specifying the rule or sub-rule proposed to be modified and column (iii) specifying the revised rule or sub-rule proposed to be substituted along with reasons thereof.

Key Highlights:

1. The Draft Rules propose procedures relating to claims, adjudication, appeals and recovery proceedings under the gratuity provisions of the Code.
2. Formats and procedural requirements have been proposed for filing gratuity applications by employees, nominees and legal heirs before the competent authority.
3. A framework has been proposed for issuance of notices, summons and appearance before the competent authority in gratuity-related disputes and proceedings.
4. Provisions relating to determination and payment of gratuity by competent and appellate authorities have been proposed, including timelines for payment and recovery procedures in case of non-payment.
5. The Draft Rules seek to introduce procedural requirements for proceedings before Employees’ Insurance Courts, including filing of applications, settlement of issues, examination of witnesses and ex-parte proceedings.
6. Registers and forms relating to proceedings before Employees’ Insurance Courts, including witness summons and execution applications, have been proposed under the Draft Rules.
7. The Draft Rules propose requirements for employers in public and private sector establishments to maintain records, manually or electronically, relating to employee strength, recruitment details, occupational particulars, unfilled vacancies and anticipated vacancies for the next financial year.
8. A mechanism is proposed for reporting vacancies to District Skill Development, Employment and Entrepreneurship Guidance Centres or Career Centre (Central), as applicable, through written communication, official email or designated digital portals including the Mahaswayam portal.
9. The Draft Rules also propose timelines for reporting vacancies, requiring employers to notify vacancies at least forty (40) days prior to the last date for receipt of applications or conduct of interviews/tests and furnish selection results within thirty (30) days from the date of selection.
10. Maintenance of employment-related records by establishments in both public and private sectors, including details of regular, contractual and fixed-term employees, has been proposed.
11. The Draft Rules further propose definitions and functions of various authorities under the Code, including the Appellate Authority and Assessing Officer, for administration and enforcement of provisions relating to social security and cess assessment.
12. Various statutory forms, notices and procedural formats relating to gratuity claims, employee insurance proceedings, appeals, recovery proceedings and compliance obligations under the Code have also been proposed.statutory forms and registers relating to registration, manufacture, accidents, adjudication, appeals and reporting obligations under the Act.

Source: Maharashtra Gazette