To bring the livelihood security in the lives of rural poor, there have been several employment schemes in the past like Employment Assurance Schemes (EAS), National Rural Employment Programme (NREP), Jawahar Rozgar YoJana (JRY), Sampoorna Grameen Rozgar Yojana (SGRY) etc. However the MGNREGA was passed on 23^rd August 2005 by Indian Parliament with an aim to enhance the livelihood security in rural areas byrnproviding at least 100 days of employment in a financial year to the rural households who are volunteer to do unskilled manual works. The State Jammu and Kashmir also adopted MGNERAGA as an instrument of rural development and employment generation from the beginning of Eleventh Five Year Plan. The Act was extended to the state Jammu and Kashmir from 11^th May 2007 and was implemented in various phases; however in April 2008 the Act covered the whole state. The present study throws the light by adopting descriptive research design on the employment provided by MGNREGA and its impact in the Kahipora Panchayat of Kupwara district, state Jammu & Kashmir.