Rule 67: Terms and conditions for compliance of exempted establishment
Reviewed by Finin2min Editorial Desk · Last reviewed 30 August 2026
Rule 67 — Governs terms and conditions for compliance of exempted establishment and the rights, duties, powers or procedure expressly stated in this rule. Key operative text: (1) The establishment to which exemption has been granted from the provisions of Chapter IV of the Code – (a) shall maintain such records regarding the exempted employees and submit such returns and other information to the…
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.
Finin2min analysis — operative rule mechanics
Operative clauses
- (1) The establishment to which exemption has been granted from the provisions of Chapter IV of the Code – (a) shall maintain such records regarding the exempted employees and submit such returns and other information to the Corporation as may be specified in the regulations made under section 157; and (b) in case of change of legal status of an establishment which has been granted exemption under section 143, due…
- (2) For the purposes of Chapter III, the establishment and/or employer, after the grant of exemption, shall comply with all such terms and conditions as may be specified in the Provident Fund Scheme or the Pension Scheme or the Insurance Scheme, as the case may be, framed under section 15.
Provisos / explanations
- No proviso/explanation was separately extracted from this rule.
Thresholds & timelines
- No explicit day/month/year/hour/percentage/rupee expression was detected in this rule text.
Mapped Code sections
Full notified text — Rule 67
67. Terms and conditions for compliance of exempted establishment.–(1) The establishment to
which exemption has been granted from the provisions of Chapter IV of the Code –
(a) shall maintain such records regarding the exempted employees and submit such returns and other
information to the Corporation as may be specified in the regulations made under section 157; and
(b) in case of change of legal status of an establishment which has been granted exemption under
section 143, due to merger, demerger, acquisition, sale, amalgamation, formation into a subsidiary,
whether wholly owned or not, etc., the exemption shall be deemed to be cancelled and the
establishment shall be required to apply afresh for exemption to the appropriate Government.
(2) For the purposes of Chapter III, the establishment and/or employer, after the grant of
exemption, shall comply with all such terms and conditions as may be specified in the Provident Fund
Scheme or the Pension Scheme or the Insurance Scheme, as the case may be, framed under section 15.Application and evidence
- Primary statutory test — (1) The establishment to which exemption has been granted from the provisions of Chapter IV of the Code – (a) shall maintain such records regarding the exempted employees and submit such returns and other information to the Corporation as may be specified in the regulations made under section 157; and (b) in case of change of legal status of an establishment which has been granted exemption under section 143, due…
- Additional operative limb — (2) For the purposes of Chapter III, the establishment and/or employer, after the grant of exemption, shall comply with all such terms and conditions as may be specified in the Provident Fund Scheme or the Pension Scheme or the Insurance Scheme, as the case may be, framed under section 15.
- Code Section mapping — 143. 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: Employer, Employee / worker, Appropriate Government, Corporation / EPFO / Board.
Cross-references & prescribed forms
Sections cited/mapped
Forms
No form is directly mapped in the current rule register.
Worked example
For a worker/member seeking a benefit connected with terms and conditions for compliance of exempted establishment, the file should show coverage, service/contribution facts, the rule/scheme and prescribed form, and the calculation/payment. One statutory point to test is: “(1) The establishment to which exemption has been granted from the provisions of Chapter IV of the Code – (a) shall maintain such records regarding the exempted employees and submit such returns and other information to the Corporation as may be specified in the regulations made ” Reconcile the mapped Code Section(s) 143.
Illustrative only. Use the exact notified rule, prescribed form and competent authority.
Q&A — Rule 67
What is Rule 67 of the Social Security (Central) Rules, 2026?
Rule 67 — Governs terms and conditions for compliance of exempted establishment and the rights, duties, powers or procedure expressly stated in this rule. Key operative text: (1) The establishment to which exemption has been granted from the provisions of Chapter IV of the Code – (a) shall maintain such records regarding the exempted employees and submit such returns and other information to the…
What does Rule 67 require or permit?
A principal operative clause extracted from the notified rule is: “(1) The establishment to which exemption has been granted from the provisions of Chapter IV of the Code – (a) shall maintain such records regarding the exempted employees and submit such returns and other information to the Corporation as may be specified in the regulations made under section 157; and (b) in case of change of legal status of an establishment which has been granted exemption under section 143, due…” Read it with all sub-rules and provisos below.
Does Rule 67 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 67?
No explicit day/month/year/hour/percentage/rupee expression was detected in this rule text.
Which Code sections are linked to Rule 67?
The current concordance maps Rule 67 to Section(s) 143.
When did Rule 67 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.