Govt. Notifies Authorities for Gratuity and Maternity Benefits Under the Code on Social Security

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  • Last Updated on 17 May, 2026

gratuity maternity benefit

Notification No. S.O. 2418(E); Dated: 12.05.2026

The Ministry of Labour and Employment has issued a notification appointing competent authorities for matters relating to ‘Gratuity’ and ‘Maternity Benefit’ under Chapters V and VI of the applicable labour code framework.

The appointments have been made for administration, enforcement and adjudication of matters relating to gratuity and maternity benefit provisions in establishments where the Central Government is the appropriate Government.

1. Jurisdiction of Assistant Labour Commissioners (Central)

The notification provides that all Assistant Labour Commissioners (Central) in the Office of the Chief Labour Commissioner (Central), New Delhi, shall exercise jurisdiction across India for matters covered under the relevant provisions relating to gratuity and maternity benefits.

These authorities will handle functions connected with:

  • Enforcement of gratuity provisions
  • Administration of maternity benefit provisions
  • Adjudication and related proceedings
  • Compliance monitoring under the Code

2. Special Jurisdiction for Gujarat and Dadra & Nagar Haveli

The notification further specifies that the following authorities shall exercise jurisdiction over Gujarat and Dadra & Nagar Haveli:

  • Regional Labour Commissioner (Central), Vadodara
  • Assistant Labour Commissioners (Central) in the Ahmedabad Region

These authorities will discharge powers and functions relating to gratuity and maternity benefit matters within the specified territorial jurisdiction.

3. Scope of Powers and Functions

The appointed competent authorities will be responsible for implementation and enforcement of provisions relating to:

  • Payment of gratuity
  • Maternity benefits and related entitlements
  • Resolution of disputes and claims
  • Compliance verification and enforcement actions

The appointments are intended to facilitate efficient administration of labour welfare provisions under the Code.

4. Objective of the Notification

The notification seeks to operationalise the framework relating to gratuity and maternity benefits under the labour codes regime by designating jurisdiction-specific authorities for enforcement and adjudication purposes.

The move is aimed at ensuring effective compliance, faster resolution of claims and improved administration of employee welfare provisions across establishments governed by the Central Government.

Click Here To Read The Full Notification

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Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.

The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:

  • The statutory material is obtained only from the authorized and reliable sources
  • All the latest developments in the judicial and legislative fields are covered
  • Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
  • Every content published by Taxmann is complete, accurate and lucid
  • All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
  • The golden rules of grammar, style and consistency are thoroughly followed
  • Font and size that's easy to read and remain consistent across all imprint and digital publications are applied