Contents of the SS Rules (Mizoram)

The Code on Social Security (Mizoram) Rules, 2026

Rule 2. Definitions

Chapter I — PreliminaryMade under The Code on Social Security, 2020No. B.14015/6/2019-LESDE, 29 Jul 2026

Official text

(1) In these rules, unless the subject or context otherwise requires, —

(a) “agency” means any corporation, body or institution, established under an Act of Parliament or Central Public Sector Undertaking as notified by the Central Government or the Government of Mizoram.

(b) “appellate authority” means the State Government or the authority specified by the State Government under sub-section (8) of section 56 or an officer, senior in rank to the Assessing Officer for the purposes of section 105 of the Code, appointed by the State Government, as the case may be;

(c) “Assessing Officer” means a gazetted officer of a State Government appointed by the State Government for assessment of Cess under the Code;

(d) “Average daily wages during a wage period” under chapter IV of the Code means-

(i) In respect of an employee who is employed on time-rate basis, the amount of wage which would have been payable to him for the complete wage period had he worked on all the working days in that wage period, divided by 26 if he is monthly rated, 12 if he is fortnightly rated, 6 if he is weekly rated and 1 if he is daily rated;

(ii) In respect of an employee employed on any other basis, the amount of wages earned during the complete wage period in the Contribution period divided by the number of days in full or part for which he has worked for wages in that wage period : Provided that where an employee receives wages without working on any day during such wage period, he shall be deemed to have worked for 26, 12, 6 or 1day(s) if the wage period be a month, a fortnight, a week or a day respectively.

Explanation - Where any night shift continues beyond midnight, the period of the night shift after midnight shall be counted for reckoning the day worked as part of the day preceding;

(e) “benefit period” means the period not exceeding six consecutive months corresponding to the contribution period, as may be specified in the Regulations;

(f) “career centre” means that career centre as notified by the State Government;

(g) “cess collector” means an officer appointed by the State Government for collection of cess under the Code ;

(h) “chartered engineer” means a person having an engineering degree and the corporate membership of Institute of Engineers India;

(i) “Code” means the Code on Social Security, 2020 (36 of 2020);

(j) “electronically” means any information or communication submitted by email or uploading on the designated portal or digital payment in any mode for the purpose of Code;

(k) “excluded vacancies” means those vacancies which have been excluded from the purview of the section 139 as per the provisions of sub-sections (1)and (2) of section 140;

(l) “Form” means a form appended to these rules;

(m) “fund” means the Employees’ State Insurance Fund, the Employees’ Provident Fund, the Employees’ Pension Fund, the Employees’ Deposit-Linked Insurance Fund or the Social Security Fund, as the case may be;

(n) “Government Securities” means Government Securities as defined in the Government Securities Act, 2006 (38 of 2006);

(o) “immovable property” includes land, benefits to arise out of land, things attached to the earth, or permanently fastened to anything attached to the earth;

(p) “movable property” means property of every description except immovable property;

(q) “nodal officer” means a person designated by Building and Other Construction Workers’ Welfare Board or the State Government not below the rank of Joint Labour Commissioner under the department of Labour, Employment, Skill Development & Entrepreneurship (LESDE) to facilitate the registration, renewal and updating electronically or otherwise or any such other function of Building Workers working in the Private Sector, State Government, Central Government and Public Sector Undertakings of the Central and the State Governments or local authority. The Nodal officer shall also supervise and monitor functions of the Beneficiary Registering Officers designated by Appropriate Government;

(r) “nomination” means nomination made under section 55 of the code;

(s) “register of women employees” means a register of women employees maintained under sub-rule (1) of rule 27;

(t) “schedule” means the schedule of the Code;

(u) “section” means a section of the Code;

(v) “Shram Suvidha Portal” means portal of Ministry of Labour and Employment.

(w) “specified” means specified by an order of the Central Government or any State Government or any officer so authorised by such Government;

(x) “standard benefit rate” means average daily wages obtained by dividing the total wages paid during the Contribution period by the number of days for which these wages were paid ;

(y) “year” shall mean the financial year, beginning from the first of April and ending with the thirty first of March of the year following.

(2) The words and expressions used in these rules which are not defined therein, but are defined in the Code, shall have their respective meaning as assigned to them in the Code.

Source: The Code on Social Security (Mizoram) Rules, 2026, No. B.14015/6/2019-LESDE — Mizoram Gazette Extraordinary, Vol. LV, Issue No. 639, 30 July 2026, pp. 1–3 of the PDF. Open our copy at p. 1 · official download · all sources