Code on Social Security (Gujarat) (Amendment) Rules, 2026

The Government of Gujarat has published the Code on Social Security (Gujarat) (Amendment) Rules, 2026, which introduces significant changes to worker welfare and compliance requirements under the state’s labor framework. These rules amend the 2023 regulations and take effect from their date of publication in the Official Gazette on February 13, 2026.​​

Key Amendments for Employers

Gratuity Eligibility Period Reduced

The most notable change for employers is the reduction in the continuous service requirement for gratuity. The amendment replaces the “Five years” threshold with “One year,” making fixed-term employees eligible for pro-rated gratuity much earlier.​

Funeral Expenses Deposit Mandate

In the event of a fatal workplace injury, employers are now mandated to deposit ₹15,000 (or a higher amount as notified by the Central Government) with the competent authority within 48 hours. This deposit is strictly for funeral expenses and is required in addition to any regular compensation. Furthermore, employers must cover the actual transport charges for the deceased employee’s body from the place of death to their native place or desired location for rituals.​

Streamlined Compensation Review

The introduction of Rule 14A allows employers and employees to apply for a review of half-monthly compensation payments without a medical certificate under specific conditions, such as a change in the employee’s wages or if payments have ceased without justification.​​

Changes for State Boards

The Gujarat Building and Other Construction Workers Welfare Board has been granted expanded powers. The Board is now authorized to pay premiums for group insurance schemes, frame educational initiatives for beneficiaries’ children, and cover medical treatment for major ailments. Additionally, the Gujarat State Unorganised Workers’ Social Security Board is now required to meet more frequently, with the interval between meetings reduced from four months to three months.​​

Updated Forms and Nominations

Form-IV, used for the nomination, fresh nomination, or modification of nomination for gratuity, has been completely substituted. The new format includes a specific section for witnesses to declare and sign, strengthening the authenticity and record-keeping of employee nominations.

Coss Gujarat Amendment Rules