Form III explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
Form-III is the single form in the Central Rules for three acts of nomination: a nomination, a fresh nomination and a modification of nomination for gratuity under Chapter V of the Code. It is filed by the employee with the employer, and the employer certifies and returns a copy.
The employee files Form-III in duplicate with the employer, ordinarily within ninety days of completing one year of service (or within ninety days of the rules' commencement if already employed for a year or more without nominating). The employer must verify the service particulars and return an attested duplicate within thirty days (rule 32). A nomination takes effect from the date the employer receives it. A late nomination is not invalid merely for being late.
Where Form-III comes from
Form-III carries the heading "See rules 32(1), (2), (3) and (4)" and "For the purpose of Chapter-V". It is used for gratuity under section 55 of the Code on nomination; see sections 55 and 56 and rules 31 and 32. The Central Rules apply where the Central Government is the appropriate Government; State-sphere employers follow their State's rules. For an older view of nomination, compare our post on nomination under the Gratuity Act, Form F. If you need help setting up a nomination process in payroll or HR, our payroll compliance audit team can assist.
When and how to file (rule 32)
| Situation | Rule 32 |
|---|---|
| Already employed one year or more on commencement and has not nominated | Ordinarily within ninety days of commencement of the Rules |
| Completes one year of service after commencement | Ordinarily within ninety days of completing one year |
| Late filing | The employer accepts a nomination after the period; none is invalid merely because it is late |
| No family at the time | Submit a fresh nomination within ninety days of acquiring a family |
| Change | A notice of modification in Form-III, including where a nominee predeceases the employee |
| Mode | Personal service after taking a receipt, speed post (with registration) or electronically, in duplicate |
| Signature | Signed by the employee; if illiterate, thumb impression in the presence of two competent witnesses who sign a declaration |
| Aadhaar | Details of the nominee's Aadhaar are provided by the employee at the time of filling the form |
| Effect | From the date of receipt by the employer |
| Employer's duty | Within thirty days of receipt, verify service particulars against records and return the duplicate, duly attested, after taking a receipt |
What Form-III records
The form has a title that reads "Nomination/Fresh Nomination/Modification of Nomination (strike out the words not applicable)". As printed, it has these parts.
Employee details. Name in full; father's or spouse's name; date of birth; Universal Account Number (if available); sex; religion; whether unmarried, married, widow or widower; department, branch or section; post held with ticket or serial number; date of appointment; date of superannuation; permanent address (village, post office, thana, sub-division, district, state, pin code) with email ID and mobile number.
Addressee. The establishment's name or description with full address.
The nomination text. The employee nominates the persons named to receive the gratuity payable after death, as well as any gratuity standing to credit if death occurs before the amount became payable, or became payable but was not paid, and directs that it be paid in the proportions shown. One limb is for a fresh nomination when the employee has acquired a family within the meaning of clause (33) of section 2 of the Code with effect from a stated date. The alternative limb is a notice that a nomination filed on a date and recorded under a reference number stands modified in the stated manner.
Nominee table. For each nominee: name in full with address, relationship with the employee, age, Aadhaar number, and the proportion in which the gratuity will be shared.
Declaration. Five alternative statements: the nominees are members of the employee's family within clause (33) of section 2; the employee has no family within that clause; father, mother or parents are not dependent (and, for a woman, husband's parents are not dependent on the husband); the husband has been excluded from the family by a notice dated a stated date to the competent authority under clause (33); and the nomination invalidates the previous nomination.
Manner of acquiring a family. Details of how the family was acquired: marriage, parents becoming dependent, or other process such as adoption.
Signatures. Place, date, signature or thumb impression of the employee; certificate by the employer that the particulars have been verified and recorded, with the employer's reference number, signature of the employer or authorised officer, designation, name and address or rubber stamp; and an acknowledgement by the employee of receiving the duplicate copy certified by the employer.
Practical points for HR
- Collect at the one-year mark. Diary the ninety days from the date an employee completes one year.
- Do not reject a late form. Rule 32(1) says a late nomination is accepted and is not invalid.
- Verify and return within thirty days. The attested duplicate is the employee's proof; keep the receipt.
- Record Aadhaar of nominees. The rule requires it at the time of filling.
- Handle change events. Marriage, a new dependant, or the death of a nominee calls for a fresh nomination or a modification in Form-III.
Example. An employee completes one year on 10 April. By ordinary practice she files Form-III within ninety days, naming her husband and mother in stated proportions. HR verifies her service particulars, attests the duplicate within thirty days, and returns it against her receipt. If her mother later passes away, a modification in Form-III is filed, and it takes effect from the date HR receives it.
Need help building a gratuity nomination process?
A missed or unrecorded nomination is a common source of disputes at the time of payout. Our payroll compliance audit team can review how nominations are collected, verified and stored.
Key takeaways
- Form-III covers nomination, fresh nomination and modification for gratuity.
- File in duplicate, ordinarily within ninety days of completing one year of service.
- The employer verifies and returns an attested duplicate within thirty days.
- A nomination is effective from the date the employer receives it; late filing does not invalidate it.
- Nominee Aadhaar details are required.
Read next
- Sections 55 and 56: nomination and determination of gratuity
- Rules 31 and 32: gratuity for minors and nomination
- Forms IV, V and VI: application, notice and dispute
- Gratuity under the new labour codes
Disclaimer: Based on the Code on Social Security, 2020 (as enacted) and, where noted, the Code on Social Security (Central) Rules, 2026 (G.S.R. 344(E), 8 May 2026), as on 30 September 2026. The Code is in force from 21 November 2025; some provisions may be notified later, and State Governments make their own rules for establishments where the State is the appropriate Government. Verify the current position before acting.