The Central Labour Codes Rules, including the Social Security (Central) Rules, 2026, have been implemented/notified with effect from 08th May 2026. The Establishments which are falling under the Central Government purview for Payment of Gratuity ( The Establishments having offices in more than one-states ) may include changes in Forms under the gratuity and intimations under the Gratuity.
In this regard, please note that the notice for payment of gratuity under the Social Security (Central) Rules, 2026 has been revised, and Form V to be implemented for Gratuity settlement intimation to the employees / Copying with Gratuity Authority in place of Form L and we will make the changes from settlement cases from May’26 onwards. Formats for both the Application for Gratuity and the Notice for Payment of Gratuity are enclosed herewith for your reference.
The relevant statutory provisions and compliance requirements under the Code and Rules are reproduced below for reference.
Section 56(2) of the Code on Social Security, 2020:
“As soon as gratuity becomes payable, the employer shall, whether an application referred to in sub-section (1) has been made or not, determine the amount of gratuity and give notice in writing to the person to whom the gratuity is payable and also to the competent authority specifying the amount of gratuity so determined.”
Section 33(2) of the Social Security (Central) Rules, 2026:
(d) A notice in Form V shall be served on the applicant either by personal service after obtaining acknowledgement, or by speed post (with registration), or electronically.
(e) A notice under sub-section (2) of section 56 shall be in Form
- Form III – Nomination/Fresh Nomination/Modification of Nomination
- Form IV – Application for Gratuity by an Employee/Nominee/Legal Heir
- Form V – Notice for Payment/Rejecting claim of Gratuity