Returns · Social Security Code
Unified return on sale, abandonment or discontinuance
- Closure or sale: within 1 month
- Employer
What to do
Upload a further unified return in Form XXIII on the web portal of the Central Government in the Ministry of Labour and Employment, for the period between the end of the preceding year and the date of the sale, abandonment or discontinuance rule 53(5)(b).
Who it applies to
An employer to whom the gratuity and maternity benefit Chapters apply, if they sell, abandon or discontinue the establishment rule 53(5)(b). Both Chapters cover every factory, mine and plantation, and every shop or establishment in which ten or more employees are employed, or were employed on any day of the preceding twelve months First Schedule.
In the checklist: Gratuity (Code on Social Security Chapter V), Maternity benefit (Code on Social Security Chapter VI).
When
Within one month of the sale or abandonment, or four months of the discontinuance rule 53(5)(b).
Forms
- Form XXIII of the SS (Central) Rules · official PDF, p. 233
Forms lose their layout when extracted; use the official PDF to fill them in.