The Code on Social Security (Mizoram) Rules, 2026
Rule 27. Form and manner for maintenance of records and registers and other particulars and details under clause (a), manner and form for display of notices at the workplaces of the employees under clause (b) and the manner and period of filing returns to the officers or authority under clause (d) of section 123 of the Code
Official text
(1) Register of Women Employees.—
(a) The employer of every establishment in which women are employed shall prepare and maintain a register of women employees in Form XXI electronically or in hard copy and shall enter therein particulars of all women workers in the establishment. Further, it shall always be available for inspection under notified inspection scheme for the Inspector-cum-Facilitator;
(b) The employer may enter in the register of women employees such other particulars as may be required for any other purpose of the Code.
(2) Display of Notices.—
(a) Every employer shall display at a conspicuous place in the establishment, accessible to all employees, the notices required under the provisions of Chapter V of the Code and the rules framed thereunder;
(b) Such notices shall be displayed either in electronic form on digital boards or computers accessible to workers, or in hard copy, or in both forms, as may be suitable to the establishment;
(c) The notices shall be displayed in English and in the local language understood by the majority of the employees of the establishment;
(d) The employer shall keep the notices up-to-date and replace any damaged, illegible or outdated notices without delay;
(e) Where notices are displayed electronically, the employer shall ensure that they are continuously accessible during working hours and are protected against unauthorized alteration.
(3) Records,— Records kept under the provisions of Chapter V of the Code and the rules framed thereunder shall be preserved for a period of two years from the date of their preparation.
(4) Annual returns.—
(a) The employer to which the provisions of Chapter V of the Code applies, on or before the 1st day of February in each year, upload a unified annual return in Form-XXII electronically or manually, giving information as to the particulars specified, in respect of the preceding year:
Provided that during inspection, the Inspector-cum-Facilitator may require the production of accounts, books, register and other documents maintained in electronic form or otherwise;
(b) Every employer shall file such returns electronically or otherwise to such officer or authority as may be fixed by State Government by general or special order.
Explanation.— (a) For the purposes of this sub-rule, the expression “electronic form” shall have the same meaning as assigned to it in clause (r) of section 2 of the Information Technology Act, 2000 (21 of 2000);
(c) If the employer to which the Code applies sells, abandons or discontinues the working of the establishment, then he shall, within one month of the date of such sale or abandonment or four months of the date of such discontinuance, as the case may be, upload online, on the web portal of the Government a further unified return in Form XVIII referred to in clause (a) in respect of the period between the end of the preceding year and the date of the sale, abandonment or discontinuance.