Returns · Social Security Code
Unified annual return
- Every year, by the last day of February
- Employer
What to do
Upload a unified annual return in Form XXIII on the web portal of the Central Government in the Ministry of Labour and Employment, with the particulars specified for the preceding year rule 53(5)(a).
Who it applies to
An employer to whom the gratuity Chapter and the maternity benefit Chapter of the Code on Social Security apply rule 53(5)(a). Both 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
On or before the 28th or 29th day of February in each year rule 53(5)(a).
How
Online, on the web portal of the Central Government in the Ministry of Labour and Employment rule 53(5)(a).
During an inspection, the Inspector-cum-Facilitator may ask to see the accounts, books, registers and other documents rule 53(5)(a), proviso.
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.