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Showing posts with label NEWS. Show all posts

EPFO Circular dated 13 October 2026: Extension of September 2026 ECR Filing and PF Contribution Due Date


The Employees’ Provident Fund Organisation (EPFO), through its circular dated 13 October 2026, has extended the due date for filing the Electronic Challan-cum-Return (ECR) and remitting statutory contributions for the wage month of September 2026.

Key Compliance Update

  • Original due date: 15 October 2026
  • Extended due date: 31 October 2026
  • Applicable period: Wage month of September 2026
  • Coverage: Filing of ECR and remittance of corresponding statutory contributions for September 2026.

The extension has been granted in view of the payroll and compliance-system changes required following the revision of the wage ceiling effective from 17 September 2026.

Important: This extension applies exclusively to the September 2026 wage month. It does not extend statutory timelines for any other wage month or waive other compliance obligations.

Employers, HR professionals, payroll teams and compliance practitioners should review the circular and complete the required filing and payment within the extended deadline.

Official Circular: Employees’ Provident Fund Organisation (EPFO), dated 13 October 2026.

Source: Official EPFO circular attached below. Please refer to the original circular for complete details.

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EPFO Wage Ceiling Increased to ₹25,000 Per Month - w.e.f 17th Sep'2026

OFFICIAL GAZETTE NOTIFICATION
S.O. 5109(E) ● 17 Sep 2026

EPFO Wage Ceiling Increased to ₹25,000 Per Month

The Ministry of Labour & Employment, Government of India has officially notified ₹25,000 per month as the statutory wage ceiling for Chapter III of the Code on Social Security, 2020, replacing the earlier ₹15,000 ceiling.

⚡ Key Statutory Update: The Ministry of Labour and Employment has notified ₹25,000 per month as the wage ceiling for the purposes of Chapter III of the Code on Social Security, 2020. Issued vide Notification No. S.O. 5109(E) dated 17 September 2026, this revision takes effect immediately from the date of its publication in the Official Gazette.
Earlier Wage Ceiling ₹15,000 In effect since 01 Sep 2014
Notification Date 17 Sep 2026 Ministry of Labour & Emp.
Gazette S.O. Number S.O. 5109(E) Supersedes S.O. 2702(E)

📌 Overview of the Wage Ceiling Revision

The Government of India has formally enhanced the statutory wage ceiling from ₹15,000 to ₹25,000 per month under the powers conferred by clause (89) of Section 2 of the Code on Social Security, 2020 (36 of 2020).

This landmark decision comes after over a decade (the previous hike from ₹6,500 to ₹15,000 was notified on 1 September 2014). The revision broadens the net of mandatory social security benefits, bringing millions of formal sector workers under the EPF, EPS, and EDLI umbrellas.

📜 Official Gazette Notification Details

🏛️ Government of India – Extraordinary Gazette Particulars
Particular Official Details
Administrative Ministry Ministry of Labour and Employment, Government of India
Notification Number S.O. 5109(E)
Date of Notification 17 September 2026
Enabling Legal Provision Clause (89) of Section 2 of the Code on Social Security, 2020 (36 of 2020)
Revised Statutory Wage Ceiling ₹25,000 per month (Rupees Twenty-Five Thousand per month)
Statutory Scope & Purpose For the purposes of Chapter III of the Code on Social Security, 2020
Earlier Notification Superseded Notification No. S.O. 2702(E) dated 29 May 2026
Effective Date Date of publication of notification in the Official Gazette
Ministry File Reference R-12025/01/2026-SS-II
Signatory Authority Tejaswi S. Naik, Joint Secretary to Government of India
Gazette Identification Gazette of India – Extraordinary, Part II, Section 3, Sub-section (ii) [CG-DL-E-17092026-276299]

📑 What Does Notification S.O. 5109(E) State?

Statutory Text extract:

"In exercise of the powers conferred by clause (89) of section 2 of the Code on Social Security, 2020 (36 of 2020) and in supersession of the notification of the Government of India in the Ministry of Labour and Employment, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii), vide number S.O. 2702(E), dated the 29th May, 2026... the Central Government hereby notifies twenty-five thousand rupees per month as the wage ceiling for the purposes of Chapter III of the said Code..."

Effective from the date of its publication in the Official Gazette.

📄 Official Gazette Notification – Embedded PDF

The complete, original Government Gazette notification document is embedded below for direct reference, reading, and downloading.

📄 Notification S.O. 5109(E) dated 17 September 2026 Government of India Gazette

⚖️ Earlier vs Revised Wage Ceiling Comparison

Parameter Earlier Provision Revised Provision (S.O. 5109(E)) Net Impact
Statutory Wage Ceiling ₹15,000 per month ₹25,000 per month +₹10,000 (+66.7%)
Max Mandatory Employee PF (12%) ₹1,800 per month ₹3,000 per month +₹1,200/mo into PF account
Employer Matching PF (3.67%) ₹550 per month ₹918 per month +₹368/mo towards EPF
EPS-95 Pension Contribution (8.33%) ₹1,250 per month ₹2,083 per month Substantially higher pension corpus
EDLI Life Insurance Cover Base Capped at ₹15,000 base Capped at ₹25,000 base Enhanced dependent assurance

💡 Key Clarification for HR & Payroll Teams

Important Distinction: Statutory Wage Ceiling vs Actual Wage Base

The Gazette notification notifies ₹25,000 per month as the statutory wage ceiling for the purposes of Chapter III of the Code on Social Security, 2020.

HR and payroll professionals should note that:

  • Mandatory Coverage: Employees with Basic + DA up to ₹25,000 must now be mandatorily enrolled as PF members upon joining.
  • Existing Excluded Employees: Employees earning between ₹15,001 and ₹25,000 who were earlier treated as 'excluded employees' will now qualify for mandatory coverage.
  • Voluntary Higher Contribution: Establishments and employees already contributing on full actual wages (above ₹15,000 or ₹25,000) under joint declaration may continue as per existing rules.

📋 Action Checklist for Employers & Payroll Administrators

  • Audit Salary Bands: Identify and extract the list of employees earning between ₹15,000 and ₹25,000 (Basic + DA).
  • Update HRMS & Payroll Software: Reconfigure statutory wage ceiling limits in your ERP/Payroll engines from ₹15,000 to ₹25,000.
  • ECR Filing Readiness: Ensure electronic challan cum return (ECR) mapping matches EPFO portal validation parameters.
  • CTC & Net Pay Communication: Inform affected staff about the increase in mandatory retirement savings and the resulting change in monthly take-home salary.
  • Employer Contribution Budgeting: Factor in the increased matching contribution (up to ₹3,000/employee/month) in company statutory compliance budgets.
  • Statutory Record Maintenance: Keep documented copies of Gazette S.O. 5109(E) in labor compliance audit files.

❓ Frequently Asked Questions (FAQs)

1. What is the new statutory EPFO wage ceiling?
The revised wage ceiling is ₹25,000 per month for the purposes of Chapter III of the Code on Social Security, 2020, as notified by the Ministry of Labour and Employment on 17 September 2026.
2. What was the previous ceiling and when was it fixed?
The previous ceiling was ₹15,000 per month, which had been in effect since 1 September 2014 (raised from ₹6,500).
3. What is the maximum monthly PF deduction under the ₹25,000 ceiling?
At the standard 12% statutory rate, the maximum monthly employee PF contribution on the ₹25,000 ceiling is ₹3,000 per month (up from ₹1,800/month under the ₹15,000 ceiling).
4. Does this affect EPS-95 pension calculations?
Yes. The pensionable salary ceiling aligns with the statutory wage ceiling (₹25,000), resulting in an increased pension contribution base (8.33% up to ₹2,083/mo) and enhanced future pension benefits upon superannuation.
5. Is ₹25,000 a mandatory maximum cap on PF contribution?
No. ₹25,000 is the statutory threshold for mandatory coverage. Employers and employees can voluntarily choose to contribute on actual higher wages under the applicable provisions of the EPF Scheme.

🏛️ Official Sources & References

1. Official Gazette Notification: S.O. 5109(E) dated 17 September 2026, Ministry of Labour & Employment, New Delhi.

2. Gazette Identification: CG-DL-E-17092026-276299 (Extraordinary, Part II, Section 3, Sub-section (ii)).

3. Ministry File Reference: R-12025/01/2026-SS-II.

4. Press Information Bureau (PIB): Official release by the Ministry of Labour & Employment, Government of India.

⚠️ Disclaimer: This post is published for educational and general statutory awareness purposes. For specific compliance and audit implementation, readers are advised to refer to the official Gazette notification published by the Government of India and subsequent operational guidelines issued by the EPFO.

The Occupational Safety, Health and Working Conditions (Andhra Pradesh) Rules, 2026 Final Notification

ANDHRA PRADESH OSH & WC RULES, 2026

Occupational Safety, Health and Working Conditions — Quick HR & Compliance Reference Guide
FINAL NOTIFICATION • 06 AUGUST 2026 • ANDHRA PRADESH
The Government of Andhra Pradesh has issued the final Occupational Safety, Health and Working Conditions (Andhra Pradesh) Rules, 2026 under the Occupational Safety, Health and Working Conditions Code, 2020.

The Rules apply throughout Andhra Pradesh and come into force on the date of their final publication in the Official Gazette.
📜
06 Aug 2026
Final Notification
🇮🇳
Andhra Pradesh
State-wide Applicability
🦺
OSH & WC
Safety • Health • Working Conditions
📅
01 February
Annual Return Due Date
◆ What HR & Compliance Teams Should Know

🏢 Establishment Registration (Rule 4)

Establishments covered by the Rules must hold a valid registration certificate. Applications are made electronically in Form-I within the prescribed period.

🩺 Annual Health Examination (Rule 12)

Employers in specified establishments must arrange free annual medical examination for employees/workers who have completed 40 years of age.

📄 Appointment Letter (Rule 8)

No employee shall be employed without an appointment letter containing the prescribed particulars.

⚠️ Accident Reporting (Rule )

Death, specified injuries, dangerous occurrences and occupational diseases trigger prescribed reporting requirements and timelines.

🦺 Safety Committee (Rule 22)

Specified factories and construction establishments must constitute Safety Committees with equal employer and worker representation.

⏱ Working Hours (Rule 24)

The Rules prescribe a maximum of 48 working hours in a week, together with provisions on daily spread, rest intervals, weekly rest and overtime.

01 Registration of Establishments (Rule 4)

No establishment shall function without holding a valid registration certificate granted by the Registering Officer.

Workers Registration Fee
10 – 50 ₹1,000
51 – 100 ₹1,500
101 – 150 ₹2,000
151 – 250 ₹3,000
251 – 500 ₹5,000
501 – 1,000 ₹10,000
1,001 – 5,000 ₹20,000
Above 5,000 ₹30,000
Important: Late registration attracts an additional fee of 10% of the applicable registration fee for each month or fraction thereof of delay.

A complete application is to be issued a registration certificate within seven days. If the certificate is not issued within that period, the establishment is deemed to have been registered and the certificate is auto-generated.

02 Appointment Letter — Mandatory Particulars

No employee shall be employed unless an appointment letter is issued in the prescribed format.

✓ Employee name & date of birth
✓ Father's / Mother's name
✓ Aadhaar number — after obtaining consent
✓ LIN of establishment
✓ UAN / ESIC Insurance Number
✓ OSH & WC registration number
✓ Designation & skill category
✓ Date of joining
✓ Wages, Basic Pay & DA
✓ Other applicable allowances
✓ Social Security applicability
✓ Health check-up details
✓ Broad nature of duties
✓ Other prescribed information
Transition provision: Employees who did not previously receive an appointment letter containing the required particulars are to be issued the prescribed appointment letter within three months from the coming into force of the Rules.
03 Annual Health Examination — 40+ Employees (Rule 12)
Employers of specified establishments including factories, motor transport undertakings, plantations, beedi & cigar, sales promotion, working journalist and building & other construction establishments must arrange free-of-cost annual medical examination for every employee/worker who has completed 40 years of age.

The examination is to be conducted by a qualified medical practitioner in the prescribed Form-V format. The Rules also permit employers to avail the applicable ESIC medical examination facility where available under the relevant Social Security Rules.

04 Accident & Dangerous Occurrence Reporting

Death due to accident

Immediate electronic notice in Form-VI and telephone information to the specified authorities, with written confirmation within 12 hours.

Injury causing 48+ hours inability to work

Form-VI notice is to be sent within 12 hours after completion of the 48-hour period.

Dangerous occurrence

Specified dangerous occurrences require Form-VI reporting within 12 hours, whether or not personal injury occurs.

Fitness before return

An injured person shall not be allowed to return to work without a fitness certificate from a qualified medical practitioner.

HR / EHS Alert: Accident reporting should not be treated merely as an EHS activity. HR, Plant Administration, Security, Medical and Legal teams should have a clearly documented escalation mechanism.
05 Safety Committee — Who Must Constitute?
Establishment / Condition Threshold
Factory 250 or more persons
Major Accident Hazard Installation As specified under applicable MSIHC provisions
Factory engaged in hazardous process 50 or more persons
Factory engaged in dangerous operations 50 or more persons
Building & Other Construction Work 250 or more persons

The Safety Committee must have equal representation of employers and employees/workers. Adequate representation of women workers is also prescribed.

Meeting frequency: The Safety Committee shall meet as often as necessary and at least once every quarter.

The employer is required to act on Safety Committee recommendations within 15 days and submit a compliance report to the Inspector-cum-Facilitator.

06 Safety Officer — Applicability & Scale
No. of Safety Officers Hazardous Process / BOCW Other Factories
1 250 – 500 500 – 1,000
2 501 – 1,000 1,001 – 2,000
3 1,001 – 1,500 2,001 – 3,000
4 1,501 – 2,000 3,001 – 4,000
Additional 1 for every additional 1,000 or fraction 1 for every additional 2,000 or fraction

The Rules prescribe qualifications, practical experience, industrial safety qualification and language requirements for Safety Officers.

07 Working Hours, Weekly Rest & Overtime

⏱ Weekly Limit

Maximum 48 hours in a week.

☕ Rest Interval

Work should not exceed six hours without an interval of at least half an hour.

🕐 Daily Spread

The period of work including rest intervals should not spread over more than 12 hours in a day.

Overtime — Key Points

Overtime wages are payable at twice the rate of wages for overtime work covered by the Rule.
Overtime Limit Maximum
Per Day 8 hours
Per Week 24 hours
Per Month 48 hours
Per Quarter 144 hours
08 Annual Leave with Wages

Employers are required to maintain the prescribed leave-with-wages records. On request, a worker must be provided with an abstract showing leave earned, leave allowed and balance standing to credit for the relevant period.

📋 Leave Record

Maintain prescribed leave-with-wages record.

🏥 Medical Certificate

Medical certificate may be required where prescribed.

💰 Exit / Death

Rules prescribe payment of the applicable leave balance in specified situations.

09 Registers, Records & Annual Returns
Record / Register Prescribed Form
Register of Employees Form VIII
Attendance / Muster Roll Form VIII(A)
Workers, Wages, Overtime & Fine Form IX
Leave with Wages Form X
Accidents & Dangerous Occurrences Form XI
Annual Return Form XII
Record retention: Reports, registers and records are required to be preserved for five calendar years after the date of the last report or entry, subject to the Rules.
Annual Return: The employer's annual return in Form-XII is to be submitted online so as to reach the Inspector-cum-Facilitator not later than 1 February following the end of each calendar year.
10 Employment of Women — Night Work

The Rules prescribe conditions for employment of women during night hours / before 6:00 a.m. and beyond 7:00 p.m.

✓ Written consent of the woman employee
✓ Adequate transportation facility
✓ Well-lit workplace and access routes
✓ Convenient toilet, washroom and drinking facilities
✓ CCTV surveillance on the route to specified facilities
✓ Adequate sanitary napkins and safe disposal arrangements
✓ Safe, secure and healthy working conditions
✓ Emergency contact numbers displayed
✓ POSH Act compliance, wherever applicable
11 Contract Labour — Key Compliance

📄 Licensing

Contract labour / inter-state migrant worker licensing is provided through prescribed electronic applications.

🏭 Principal Employer

Specified welfare facilities at the principal employer's premises are to be provided by the principal employer.

💵 Minimum Wages

Contractors must pay wages in accordance with the applicable Code on Wages provisions.

🏦 Wage Payment

Contract labour wages are to be paid through bank transfer or electronic mode.

🛡 Social Security

EPFO / ESIC coverage applies subject to applicability under the Social Security Code.

📑 Work Order Intimation

Contractors must intimate prescribed work-order details within 15 days of receipt of the work order.

Principal Employer Risk: Where a contractor fails to pay minimum wages to contract labour, the principal employer is liable to make the payment and recover the amount from the contractor as provided under the Rules.
12 Contract Labour Licence — Fee Snapshot
Contract Labour Licence Fee
Up to 49 Nil
50 – 100 ₹5,000
101 – 200 ₹10,000
201 – 300 ₹15,000
301 – 400 ₹20,000
401 – 500 ₹25,000
501 – 600 ₹30,000
601 – 1,000 ₹40,000
Above 1,000 ₹50,000

The Rules also prescribe a security deposit of ₹1,000 per contract labour / inter-state migrant worker for the applicable licence.

13 Inter-State Migrant Workers

🚆 Journey Allowance

Eligible inter-state migrant workers who have worked for at least 180 days in the preceding 12 months are entitled to the prescribed lump-sum journey fare once in 12 months.

📊 Data Reporting

Employers are required to submit prescribed statistics and occupational safety and health data relating to inter-state migrant workers through the designated portal.

☎️ Helpline

The Rules provide for a toll-free helpline mechanism for addressing queries and grievances of inter-state migrant workers.

14 HR / EHS Action Checklist
☐ Review establishment registration
☐ Update registration particulars
☐ Audit appointment letters
☐ Identify employees aged 40+
☐ Plan annual health examinations
☐ Review accident reporting SOP
☐ Check Safety Committee applicability
☐ Verify Safety Officer requirement
☐ Review working-hour arrangements
☐ Review overtime controls
☐ Update leave records
☐ Review statutory registers
☐ Review contractor licences
☐ Verify contract labour welfare facilities
☐ Review migrant worker compliance
☐ Prepare annual return calendar
15 HRINFO Quick Reference
Area Key Requirement
Registration Valid registration certificate
Appointment Letter Mandatory prescribed particulars
Health Examination Annual free medical examination for specified employees/workers aged 40+
Working Hours Maximum 48 hours/week
Overtime Twice wages, subject to prescribed conditions and limits
Safety Committee Specified establishments / thresholds
Annual Return Form XII — by 1 February
Records Preserve prescribed records for 5 calendar years
Women Night Work Written consent + prescribed safety/security conditions
Contract Labour Licensing, welfare, wage and social security compliance
Migrant Workers Data, journey allowance and welfare provisions
16 Important Forms — At a Glance
Form I — Registration Form II — Registration Certificate Form IV — Commencement / Cessation Form V — Medical Examination Form VI — Accident / Dangerous Occurrence Form VII — Notice of Work Periods Form VIII — Employee Register Form VIII(A) — Attendance Form IX — Wages / Overtime / Fine Form X — Leave Form XI — Accident Register Form XII — Annual Return Form XIII — Licence Application Form XIV — Contractor Undertaking Form XV — Principal Employer Certificate Form XVI — Licence
17 HRINFO Key Takeaway
OSH compliance is no longer only an EHS responsibility.

HR, Administration, EHS, Plant Operations, Medical, Security, Procurement and Contractor Management teams should jointly review their processes against the Andhra Pradesh OSH & WC Rules, 2026.

The immediate focus should be on: Registration • Appointment Letters • Health Examination • Accident Reporting • Safety Committee • Safety Officer • Working Hours • Overtime • Registers • Annual Return • Contract Labour • Migrant Workers
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Primary Source:
Government of Andhra Pradesh — Labour, Factories, Boilers and Insurance Medical Services Department, G.O.Rt.No.146 dated 06.08.2026 — Final Notification of the Occupational Safety, Health and Working Conditions (Andhra Pradesh) Rules, 2026.

Parent Legislation:
Occupational Safety, Health and Working Conditions Code, 2020 (Central Act No.37 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 OSH & WC Code, applicable notifications, orders or professional legal advice. Employers should verify the exact applicability, thresholds, forms, procedures, exemptions and subsequent amendments applicable to their establishment.

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)].
📜
07 Jul 2026
Final Notification
🇮🇳
Andhra Pradesh
State-wide Applicability
🛡️
Social Security
Gratuity • Maternity • Boards
📅
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.
KVJ Raghunath ✓
KVJ Raghunath
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