Rule 4: Income of dependent parents of employee

Reviewed by Finin2min Editorial Desk · Last reviewed 30 August 2026

Rule 4 — Governs income of dependent parents of employee and the rights, duties, powers or procedure expressly stated in this rule. Key operative text: For the purposes of sub-clause (e) of clause (33) of section 2 of the Code, the income from all sources, for the purposes of Chapter IV of the Code shall not exceed fourteen thousand rupees in a month or such amount as may be…

Full notified rule textG.S.R. 344(E), 8 May 2026Source checked: 20 August 2026

Rule status

Social Security (Central) Rules, 2026 were finally notified under G.S.R. 344(E), 8 May 2026. The Central Rules must be read with the Code and any later amendment/corrigendum.

Official Gazette

Open the notified Rules ↗

Finin2min analysis — operative rule mechanics

Operative clauses

For the purposes of sub-clause (e) of clause (33) of section 2 of the Code, the income from all sources, for the purposes of Chapter IV of the Code shall not exceed fourteen thousand rupees in a month or such amount as may be specified by notification.

Provisos / explanations

No proviso/explanation was separately extracted from this rule.

Thresholds & timelines

Income of dependent parents of employee.–For the purposes of sub-clause (e) of clause (33) of section 2 of the Code, the income from all sources, for the purposes of Chapter IV of the Code shall not exceed fourteen thousand rupees in a month or such amount as may be specified by notification.

Mapped Code sections

Section 2

Full notified text — Rule 4

English rule text transcribed from the final official 2026 Gazette PDF; layout is normalised for web reading. The Gazette controls.

4. Income of dependent parents of employee.–For the purposes of sub-clause (e) of clause (33) of
section 2 of the Code, the income from all sources, for the purposes of Chapter IV of the Code shall
not exceed fourteen thousand rupees in a month or such amount as may be specified by notification.

Application and evidence

Primary statutory test — For the purposes of sub-clause (e) of clause (33) of section 2 of the Code, the income from all sources, for the purposes of Chapter IV of the Code shall not exceed fourteen thousand rupees in a month or such amount as may be specified by notification.
Numerical or timing control — Income of dependent parents of employee.–For the purposes of sub-clause (e) of clause (33) of section 2 of the Code, the income from all sources, for the purposes of Chapter IV of the Code shall not exceed fourteen thousand rupees in a month or such amount as may be specified by notification.
Code Section mapping — 2. Read the mapped provision together with this text rather than treating the concordance as a substitute for it.
Evidence file — retain facts and records proving the role/status of: Employee / worker.

Cross-references & prescribed forms

Sections cited/mapped

Section 2

Forms

No form is directly mapped in the current rule register.

Worked example

For a worker/member seeking a benefit connected with income of dependent parents of employee, the file should show coverage, service/contribution facts, the rule/scheme and prescribed form, and the calculation/payment. One statutory point to test is: “Income of dependent parents of employee.–For the purposes of sub-clause (e) of clause (33) of section 2 of the Code, the income from all sources, for the purposes of Chapter IV of the Code shall not exceed fourteen thousand rupees in a month or such amount as may be specified by ” Reconcile the mapped Code Section(s) 2.

Illustrative only. Use the exact notified rule, prescribed form and competent authority.

Q&A — Rule 4

What is Rule 4 of the Social Security (Central) Rules, 2026?

What does Rule 4 require or permit?

A principal operative clause extracted from the notified rule is: “For the purposes of sub-clause (e) of clause (33) of section 2 of the Code, the income from all sources, for the purposes of Chapter IV of the Code shall not exceed fourteen thousand rupees in a month or such amount as may be specified by notification.” Read it with all sub-rules and provisos below.

Does Rule 4 contain a proviso or explanation?

No standalone proviso or explanation was extracted from this rule text. Check the complete rule below for clause-level conditions.

What deadline, period, percentage or amount appears in Rule 4?

The rule contains this numerical/time expression: “Income of dependent parents of employee.–For the purposes of sub-clause (e) of clause (33) of section 2 of the Code, the income from all sources, for the purposes of Chapter IV of the Code shall not exceed fourteen thousand rupees in a month or such amount as may be specified by notification.” Apply it only in its notified context.

Which Code sections are linked to Rule 4?

The current concordance maps Rule 4 to Section(s) 2.

When did Rule 4 come into force?

The final Central Rules were notified as G.S.R. 344(E), 8 May 2026; Rule 1 states that the Rules come into force on publication. Check any later amendment or corrigendum before reliance.

Primary sources

Social Security (Central) Rules, 2026 — official Gazette PDF ↗

Code on Social Security, 2020 — India Code ↗

Source check: 20 August 2026.

Jurisdiction note: This is the Central Rule corpus. Check State rules/notifications where the State Government is the appropriate Government and check later Gazette amendments before acting.