Compliance Requirements under the Rules in Accordance with the Code

1. Registration under Code on Social Security, 2020 (Section 3(1), Rule 5(1) of Code on Social Security (Central) Rules, 2020)

Employers must electronically apply on Shram Suvidha Portal with establishment details and necessary documents for registration under the Code of Social Security 2020. Registration is issued promptly or auto-generated within 7 days for complete application.

2. Submission of an Application for cancellation of registration (Section 3(2),(3), Rule 5(8)(9) of Code on Social Security (Central) Rules, 2020)

Employers covered by Chapter III (EPF) or Chapter IV (ESIC) closing their establishments must apply for registration cancellation via the Shram Suvidha Portal, providing full establishment details and the status of all contributions and dues.

Cancellation requests will be accepted only if the employer has:

1. Filed all required statutory returns
2. Paid all statutory dues under the Code
3. Submitted a self-certification confirming the above along with the application

All conditions must be met before the application is entertained.

3. Registration number to be quoted on all the documents in Gujarat (Rule 5(6) of Code on Social Security (Central) Rules, 2020)

The employer shall quote the Registration Number on all documents prepared or completed by him in connection with the Code or the Scheme or the Rules or the Regulations, as the case may be, and in all correspondence with the offices concerned.

4. Change in registration particulars of the establishment (Rule 5(7) of Code on Social Security (Central) Rules, 2020)

Employers must update any changes in registration details submitted via the designated portal within thirty days of change.

5. Display of Registration Certificate at Work Premises in Gujarat (Section 3, Rule 5(10) of Code on Social Security (Central) Rules, 2020)

A copy of the certificate of registration shall be displayed at the conspicuous places at the premises where the work is being carried out.

6. Deposit of contributions to Employees’ Provident Fund (Section 16(1)(a), 17, 20)

Contributions payable by the employer shall be 10% (12% w.r.t. such class of establishments as the C.G. may specify) of wages payable to each employee. Employees can contribute 10% or more but the employer is not obligated to match the same.

1) PF contribution shall be for all employs whether employed by him directly or by or through a contactor
2) The employer can recover , the employer’s contribution as well as the employee’s contribution in pursuance of any scheme and the employer’s contribution in pursuance of the Insurance Scheme) and any charge for meeting the cost of administering the fund paid or payable by an employer in respect of an employee employed by or through a contractor, from the contractor. This can be done either by deducting from any amount payable to the contractor or as a debt payable by contractor
3) This Section will not apply to establishment registered under Co-operative Societies Act, 1912 or any such State law employing less than 50 & working without aid of power or any Central/State Govt establishment whose employees are entitled to contributory PF or old age pension & to establishment where employees were receiving benefits of PF under any Central/State enactment before commencement of Code

7. Contributions to Pension Scheme (Section 16(1)(b), 17, 20)

The Central Government may establish a Pension Fund for the Pension Scheme. Employers must contribute up to 8.33% of wages (or as notified), including contributions for exempted establishments, and the Central Government may also credit sums as specified by law

8. Contribution to Employees’ Deposit-Linked Insurance Scheme (Section 16(1)(c), 17, 20)

Employers must contribute up to 1% of employees’ wages to a Deposit-Linked Insurance Fund and may also be required to pay an additional amount, up to 0.25% of their contribution, for administrative expenses as determined by the Central Government.

1) The employer can recover the employer’s contribution in pursuance of the Insurance Scheme and any charge for meeting the cost of administering the fund paid or payable by an employer in respect of an employee employed by or through a contractor, from the contractor. This can be done either by deducting from any amount payable to the contractor or as a debt payable by the contractor.
2) This Section will not apply to establishment registered under Co-operative Societies Act, 1912 or any such State law employing less than 50 & working without aid of power or any Central/State Govt establishment whose employees are entitled to contributory PF or old age pension & to establishment where employees were receiving benefits of PF under any Central/State enactment before commencement of Code

9. Application by employer to Central Government for maintenance of Provident Fund Account in Gujarat (Section 21)

Central Government may authorize employer having 100 or more employees upon application and with majority employee consent, to maintain a PF account. This is subject to prescribed conditions, provided employer has not defaulted on PF contributions/committed any offense under this Code in past 3 years. Employer so authorized shall maintain the account, submit return, deposit contribution, provide facilities for inspection, pay administrative charges & abide by terms and conditions as specified in PF Scheme.

10. Form I: Appeal to the tribunal against order passed by the authority under provident fund (Section 23, Rule 14)

The appeal shall be submitted in Form-I, duly completed and signed by the appellant.

Filing can be done in person, through an authorized agent, or by a duly authorized legal practitioner representing the appellant.

The appeal must be presented to the Registry of Tribunal, or to a officer authorized by the Registrar to receive appeals.

1. 1. The appeal may be sent by registered post with acknowledgement due, addressed to Registrar of the Tribunal, ensuring proof of dispatch and delivery.
   2. Supporting documents, evidence and required fee/payment instruments must be attached as prescribed.
   3. The date of receipt by the Registry/authorized officer/ date of postal acknowledgement is considered as the official date of filing.
   4. Non-compliance with filing format, submission mode, or incomplete documentation may lead to defects being noted, requiring correction before registration of appeal.

11. Supply of Forms – IX, X, XI, XII to women employees in Gujarat (Rule 10)

The employer shall supply to every woman employed by him at her request free of cost copies of Forms IX, X, XI and XII appended to the Code on Social Security Central Rules, 2020 made by the Central Government.