The Social Security (Central) Rules, 2026 Chapter VII Social Security and Cess in Respect of Building and Other Construction Workers Rules 7 · rules 41 to 47 Text as on As notified 08 May 2026 Rule 41 Collection and refund of cess Rule 42 Time limit for payment of cess and rate of interest Rule 43 Penalty Rule 44 Appeal Rule 45 Registration of building worker Rule 46 Benefits of beneficiary Rule 47 Recovery of due and exemption