THE CODE ON SOCIAL SECURITY (ANDHRA PRADESH) RULES, 2026 FINAL FINAL NOTIFICATION • 07 JULY 2026 • G.O.Rt.No. 126

THE CODE ON SOCIAL SECURITY (ANDHRA PRADESH) RULES, 2026

Gratuity • Maternity Benefits • Social Security Boards • ESI Society — Quick HR & Compliance Reference Guide

FINAL NOTIFICATION • 07 JULY 2026 • G.O.Rt.No. 126

The Government of Andhra Pradesh has issued the final The Code on Social Security (Andhra Pradesh) Rules, 2026 [Rule 1(1)] under the Code on Social Security, 2020 (Central Act No. 36 of 2020). These Rules supersede earlier state rules under the Workmen's / Employees' Compensation Act, Maternity Benefit Act, Payment of Gratuity Act, and Unorganised Social Security Act.

The Rules apply throughout Andhra Pradesh and came into force on the date of their publication in the Official Gazette [Rule 1(2)].

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07 Jul 2026

Final Notification

🇮🇳

Andhra Pradesh

State-wide Applicability

🛡️

Social Security

Gratuity • Maternity • Boards

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01 February

Annual Return Due Date

📄 Official Gazette Notification PDF

Download the official PDF copy of The Code on Social Security (Andhra Pradesh) Rules, 2026.

📥 Download Gazette Notification (PDF)

◆ What HR & Compliance Teams Should Know

🏢 Common Registration

Registration is integrated electronically using Form-I of AP OSH Rules, 2026 as a common form on the State Labour Portal [Rule 3(1)(a)].

💰 Gratuity Rules & Fixed Term

Fixed-term employees rendering at least 1 year of service are eligible for gratuity [Rule 19(1)(a)]. Nominations submitted in Form-I [Rule 18(1)].

🤱 Maternity & Crèche Rules

Crèche required for establishments with 50+ employees [Rule 24(1)] or crèche allowance (min ₹500/month/child) by agreement [Rule 24(2)(viii)].

🏥 AP ESI Society

Establishes ESI Society chaired by Chief Secretary to oversee ESI healthcare and managerial services [Rule 13(1)-(4)].

🪵 Social Security Boards

Governs Unorganised Workers Board [Rule 4] and Building & Other Construction Workers (BOCW) Welfare Board [Rule 9].

📑 Unified Annual Return

Unified Annual Return in Form-XIII to be filed online on or before 1st February every year [Rule 28(5)(a)].

01 Registration & Cancellation Requirements [Rule 3]

Every employer seeking registration must apply electronically on the Designated Portal of the State Labour Department [Rule 3(1)(a)].

✓ Common Form: Uses Form-I under AP OSH Rules, 2026 as common registration form [Rule 3(1)(a)].

✓ Verification: Online PAN or unique identifier verification required [Rule 3(1)(d)].

✓ Deemed Registration: Issued within 7 days; auto-generated if not processed within timeline [Rule 3(1)(e)].

✓ Expiry & Revocation: Expires after 24 months if no compliance is reported on portal [Rule 3(4)].

✓ Updating Particulars: Existing establishments must update portal details within specified period [Rule 3(3)].

✓ Display: Copy of Registration Certificate must be displayed at conspicuous places [Rule 3(10)].

Cancellation Notice: Applications for cancellation of registration due to business closure are decided within 90 days, provided all returns, dues, and self-certifications are filed [Rule 3(8)-(9)].

02 Payment of Gratuity Rules [Rules 17 – 21]

Specific timelines and operational processes govern nomination, claims, dispute handling, and trustee management for gratuity.

Aspect	Rule & Key Requirement
Nomination Submission	Form-I (in duplicate) submitted within 90 days of completing 1 year of service [Rule 18(1)].
Fixed Term Eligibility	Eligible if service rendered is at least 1 year (excess of 6 months rounded to 1 year) [Rule 19(1)(a)].
Claim Application	Form-II submitted within 30 days (employee/nominee) or 1 year (legal heir) [Rule 19(1)].
Employer Notice	Notice in Form-III issued within 15 days of receiving claim application [Rule 19(2)(a)].
Dispute / Appeals	Apply in Form-IV to Competent Authority within 180 days [Rule 19(4)]. Appeals to Appellate Authority within timelines [Rule 19(12)].
Gratuity Trust	Board of Trustees must have equal employer/employee representation & meet quarterly [Rule 20].
Minor's Gratuity	Invested by competent authority in SBI or nationalised bank term deposit [Rule 17].

Wage Exclusion Clarification [Rule 19(2)(a) Explanation]: Performance/productivity bonuses on an annual basis, medical reimbursements, stock options, crèche allowance, telephone/internet reimbursements, and meal voucher values are excluded from gratuity wage calculations.

03 Maternity Benefits & Provisions [Rules 22 – 27]

Outlines claim documentation, nursing allowances, crèche specifications, and gross misconduct exceptions.

📜 Certificate & Notice

Pregnancy/delivery certified in Form-VIII by RMP, ASHA, or ANM [Rule 22(1)(a)]. Notice given in Form-IX [Rule 22(2)(a)].

☕ Nursing Breaks

Two breaks of 15 minutes each + up to 15 minutes extra journey time to/from crèche [Rule 23(1)].

💵 Tubectomy & Medical Bonus

Tubectomy wages paid within 48 hours of Form-X production [Rule 22(2)(f)]. Medical bonus paid with 2nd installment [Rule 22(2)(d)].

Crèche Facilities [Rule 24]

✓ Mandatory for establishments employing 50 or more employees [Rule 24(1)].

✓ Located within 1 km radius (relaxed for notified industrial parks with common facilities) [Rule 24(2)(i)].

✓ Min 10 sq. ft. floor area per child with fenced play area & kitchen facilities [Rule 24(2)(iii)].

✓ Staffed by trained female attendant; 1 female ayah for every 10 children [Rule 24(2)(v)].

✓ Crèche Allowance: By agreement, min ₹500/month/child (max 2 children) if facility isn't directly provided [Rule 24(2)(viii)].

Gross Misconduct [Rule 25(1)]: Maternity benefit may be withheld under section 68 only for gross misconduct like willful destruction of property, assault, theft/fraud, moral turpitude conviction, or safety interference. Appeal lies in Form-X [Rule 25(2)].

04 AP ESI Society & Social Security Boards [Rules 4 – 16]

Establishes specialized state governance bodies for health insurance administration and unorganised worker welfare.

AP ESI Society [Rule 13]

Registered body serving as managerial and healthcare operator. Governing Body chaired by Chief Secretary [Rule 13(4)], Executive Committee chaired by ACS/Secretary Labour or Health [Rule 13(6)]. Governing Body meets twice a year; Executive Committee meets quarterly [Rule 13(8)].

Unorganised Workers Social Security Board [Rule 4]

Reconstituted with nominated non-official members (max 3-year term, max 2 terms) including representation for SC, ST, Minorities, and Women [Rule 4(1)].

BOCW Welfare Board & Schemes [Rules 9 – 11]

Formulates Group Insurance, Educational Schemes for children, and Major Ailment Medical Expense schemes [Rule 9].

Employees' Insurance Court [Rule 16]

State establishes specialized EI Courts for local areas with Labour Court qualified judges to decide ESI disputes [Rule 16(6)].

05 Registers, Records & Annual Return [Rule 28]

Record / Register	Prescribed Form / Reference
Register of Employees	Form-I (Code on Wages AP Rules, 2026) [Rule 28(1)(a)(i)]
Attendance / Muster Roll	Form-IX (Code on Wages AP Rules, 2026) [Rule 28(1)(a)(ii)]
Wages, Overtime, Fines & Deductions	Form-IV (Code on Wages AP Rules, 2026) [Rule 28(1)(a)(iii)]
Register of Women Employees	Form XX [Rule 28(1)(a)(iv)]
Wage Slips	Form-V (Code on Wages AP Rules, 2026) issued 24 hrs prior to wage payment [Rule 28(2)]
Unified Annual Return	Form XIII (Uploaded online by 1st February) [Rule 28(5)(a)]

Record Retention [Rule 28(1)(e)]: All registers and records (electronic or physical) must be preserved in original for a period of five calendar years from the date of the last entry.

06 Offences & Compounding Procedures [Rule 29]

Framework for compounding offences prior to prosecution under Section 138 of the Code.

✓ Compounding Notice: Issued electronically in Form-XIV (Part I/II) by designated Compounding Officer [Rule 29(1)].

✓ Payment Timeline: Noticee must apply in Part III of Form-XIV and deposit amount within 15 days [Rule 29(2)].

✓ Certificate: Composition Certificate issued in Part IV of Form-XIV within 10 days of payment [Rule 29(3)].

✓ Prosecution: Failure to deposit within specified time results in prosecution in Competent Court [Rule 29(4)].

07 HR Social Security Action Checklist

☐ Update establishment registration on AP Labour Portal using OSH Form-I [Rule 3(1)].

☐ Audit gratuity nominations (Form-I) for all employees completing 1 year of service [Rule 18(1)].

☐ Review fixed-term employment contracts for gratuity eligibility compliance [Rule 19(1)(a)].

☐ Setup/Review Gratuity Board of Trustees with equal employee representation [Rule 20].

☐ Verify crèche availability or execute written agreement for Crèche Allowance [Rule 24].

☐ Maintain Register of Women Employees in Form XX [Rule 28(1)(a)(iv)].

☐ Issue electronic wage slips (Form-V) at least 24 hours before wage payout [Rule 28(2)].

☐ Prepare Annual Return calendar for online submission of Form-XIII by Feb 1st [Rule 28(5)].

08 Important Forms — At a Glance

Form I — Establishment Registration (OSH) / Gratuity Nomination Form II — Application for Gratuity Form III — Employer Gratuity Notice Form IV — Direction Application to Competent Authority Form V — Notice / Summons by Authority Form VI — Notice for Payment of Gratuity Form VII — Application for Recovery of Gratuity Form VIII — Maternity Medical Certificate Form IX — Maternity Benefit Notice & Receipt Form X — Tubectomy Certificate / Misconduct Appeal Form XI — Maternity Complaint / Appeal Form XII — Abstract of Maternity Provisions Form XIII — Unified Annual Return Form XIV — Compounding Notice & Certificate Form XX — Register of Women Employees

09 HRINFO Key Takeaway

Social Security rules establish strict statutory timelines and unified digital reporting.

HR, Payroll, and Legal teams must integrate these rules into operational workflows immediately.

Priority focus items: Portal Registration • Gratuity Form-I Nominations • Fixed-Term Gratuity • Crèche / Allowance Agreements • Form XX Register • Unified Annual Return (Form XIII)

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Primary Source:
Government of Andhra Pradesh — Labour, Factories, Boilers and Insurance Medical Services Department, G.O.Rt.No. 126 dated 07.07.2026 — Final Notification of The Code on Social Security (Andhra Pradesh) Rules, 2026.

Parent Legislation:
Code on Social Security, 2020 (Central Act No. 36 of 2020).

Disclaimer: This HRINFO post is prepared as a quick-reference knowledge resource based on the final Andhra Pradesh Rules, 2026. It is not a substitute for the Gazette notification, the Code on Social Security, 2020, applicable notifications, orders or professional legal advice. Employers should verify exact applicability, thresholds, forms, procedures, and exemptions for their establishment.