The Code on Social Security (Gujarat) Rules, 2021 have been framed by the Government of Gujarat in exercise of the powers conferred under the Code on Social Security, 2020. These Rules operationalise and give procedural effect to the provisions of the Code within the State of Gujarat.
The Rules lay down detailed mechanisms for implementation, administration, and enforcement of social security benefits relating to employment injury, medical benefits, sickness, maternity, disablement, dependants’ benefits, gratuity, and other allied matters. They supplement the substantive provisions of the Code by prescribing conditions, forms, timelines, eligibility criteria, and compliance requirements for employers, employees, and authorities.
Applicability
These Rules apply to the following as per Chpater VIII of the Code:
Establishments covered under the Code, employing Unorganised worker, gig worker or platform worker in Gujarat
The Rules shall be read in conjunction with the Code on Social Security, 2020 and the Code on Social Security (Central) Rules, 2020.
Compliance Requirements under the Rules in Accordance with the Code
Every unorganised worker shall be required to be registered only if he:—
a) has completed 16 years or such age as prescribed by Central Govt
b) has submitted self-declaration electronically or in such form & manner as may be prescribed by Central Government
Every eligible unorganised worker shall be required to be registered with Aadhaar, on self-declaration basis in the form on the portal as specified by Central Govt.(CG)
Imp. points for reg. of unorganised workers:
i) A Unique Registration Number shall be issued on completion of registration
ii) CG may provide facility of mobile app, web portal, etc to facilitate registration
iii) For self registration, identity shall be checked through OTP or any other procedure
iv) For availing any benefit under any of the social security scheme(s) framed under Code, registration on portal required
v) Current address, occupation, mobile number, etc to be kept updated
vi) Responsibility of registration lies with State Govt/Building workers welfare Board/employer/contractors/aggregators
vii) Charges, if any, for registration/updation of particulars may be borne by CG or State Governments or unorganised worker either partly or fully as may be specified by the appropriate Government.
1)Every eligible gig worker or platform worker shall be required to be registered with Aadhaar, on self-declaration basis on the portal specified
2)Aggregators must periodically share info about such workers electronically to generate Unique Registration Number(URN)/temporary registration number on government-specified portal. Workers to authenticate their identity using Aadhaar
3)Aggregators to link their databases with URN to facilitate registration of workers
4)Gig/platform workers aged 16 to 60 for at least 90 days in the past 12 months are eligible for registration.
(5) Registration process shall follow same procedures as those for unorganized workers
6) For availing any benefit under any of social security scheme(s), registration on portal required
7) Current address, occupation, mobile number, etc to be kept updated on portal to remain eligible for social security benefits
8) Charges for registration/updation may be borne by CG, aggregators, or workers partly or fully, as specified.
Every aggregator shall assess contribution payable under Section 114(4) in the Form-XX and pay provisional contribution as assessed in the designated account of the Social Security Fund, for the preceding year not later than 30th June, of the current year in which the contribution is payable
Contribution of aggregator, shall be at such rate not exceeding two per cent, but not less than one per cent., as may be notified by the Central Government, of the annual turnover of every such aggregator who falls within a category of aggregators, as are specified in the Seventh Schedule. Provided that the contribution by an aggregator shall not exceed five per cent. of the amount paid or payable by an aggregator to gig workers and platform workers. The date of commencement of contribution from aggregator under this section shall be notified by the Central Government.
After completion of audited financial statements under applicable laws, the aggregator must submit final contribution return in Form-XXI on or before 31st Oct.
The return must include details of provisional contributions already paid and outstanding contribution for the previous financial year.
If excess contribution has been paid, the aggregator may claim a refund by indicating the excess amount in Form-XXI.
The authority designated by the Central Government will verify and scrutinize the Form-XXI and supporting details.
Once verified, any excess amount shall be refunded electronically to the bank account provided in Form-XXI.
Refund must be processed within 90 days from the date the refund claim is received.
Aggregators must maintain documents supporting calculations, audited statements, contribution proofs, and refund correspondence for inspection and audit purposes.
Penalty & Punishment
Failure or refusal to submit any return, report, statement or any other information required under this Code or any rules, regulations or schemes made or framed thereunder shall be punishable with fine which may extend to fifty thousand rupees.
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