Uttarakhand proposes Social Security Code Rules, 2026 covering gratuity, maternity benefit, employee compensation, welfare boards and compliance framework

The Government of Uttarakhand has published the draft Uttarakhand Social Security Code Rules, 2026 (“Draft Rules”) under the Code on Social Security, 2020, inviting objections and suggestions from stakeholders. The Draft Rules propose the State-level framework for implementing various provisions of the Code relating to unorganised workers, building and other construction workers, gratuity, maternity benefit, employee compensation, social security fund, cess administration and employer compliance requirements. The Draft Rules will come into force only upon their final publication in the Official Gazette.

Key Highlights:

1. The Draft Rules propose the constitution, composition, tenure, powers, meetings and functioning of the Uttarakhand Unorganised Workers Social Security Board and the Uttarakhand Building and Other Construction Workers Welfare Board, including provisions relating to appointment, resignation, disqualification, supersession and reconstitution of the Boards.
2. The Draft Rules propose a detailed framework for gratuity administration, including timelines and forms for nomination, fresh nomination and modification of nominations, procedures for claiming gratuity, appointment of competent authorities and adjudication of gratuity disputes.
3. The Draft Rules propose an appellate mechanism under the maternity benefit provisions, including the authority before whom appeals against orders of the Inspector-cum-Facilitator may be filed.
4. The Draft Rules propose detailed procedures for employee compensation matters, including payment of funeral expenses, medical examination, reporting of fatal accidents, appointment and jurisdiction of competent authorities, disposal of compensation applications and recording of compensation agreements.
5. The Draft Rules propose timelines and procedures relating to the payment of building and other construction workers’ welfare cess, assessment, appeals and applicable fees.
6. The Draft Rules propose employer obligations relating to maintenance of registers and records, preservation of records, issuance of wage slips, filing of unified annual returns and production of records before the Inspector-cum-Facilitator.
7. The Draft Rules propose procedures for compounding offences, establishment and administration of a Social Security Fund for unorganised workers, and repeal of specified existing State rules upon final notification.

The notification is attached herewith for your ease of reference.

Source: Uttarakhand Labour Department