Forms XIV 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.
These are the last three forms in the Schedule. Form XIV is the application to the Central Government for permission to lay off, continue a lay-off, retrench or close under Chapter X of the Code. Form XV is the compounding officer's notice to a first-time offender. Form XVI is the section 91 complaint by an aggrieved employee. This article explains who uses each, when, and what each contains as printed.
Form XIV (rules 30, 31, 33 and 35) is filed online by the employer, with a note on timing: lay-off at least 15 days before; continuation of lay-off at least 15 days before expiry of the earlier lay-off; retrenchment at least 60 days before; closure at least 90 days before. Form XV (rule 38) is a notice asking the offender to deposit the compounding amount within fifteen days, failing which prosecution under section 87 follows. Form XVI (rule 40) is a complaint of contravention of section 90.
Legal background
Chapter X of the Industrial Relations Code, 2020 requires prior permission for lay-off (s.78), retrenchment (s.79) and closure (s.80) for establishments it covers; see our articles on section 78, section 79 and section 80. Section 89 allows composition of offences by a specified Gazetted Officer, and section 91 allows a complaint of contravention of section 90 (section 89, sections 91-92).
These forms apply to Central-sphere establishments. Where the State Government is the appropriate Government, the State's rules apply. If you are planning a lay-off, retrenchment or closure that needs permission, our labour law compliance team can help you prepare Form XIV and its annexures. For compounding notices and complaints, our legal dispute resolution team can assist.
At a glance
| Form | Rules | Who | Purpose | Timing printed on the form |
|---|---|---|---|---|
| XIV | 30, 31, 33, 35 | Employer | Permission to lay off, continue lay-off, retrench, close | Lay-off 15 days; continuation 15 days before expiry; retrenchment 60 days; closure 90 days |
| XV | 38 | Compounding Officer to the offender | Notice of allegation and compounding amount | Deposit within 15 days of receipt |
| XVI | 40 | Aggrieved employee | Complaint under s.91 | None printed |
Form XIV: application for permission (Chapter X)
Mode and header
"To be submitted online. In case of exigencies on paper in the specified format." It opens with the establishment name and the Labour Identification Number, is dated, and is addressed to the Secretary to the Government of India, Ministry of Labour and Employment. The printed Note gives the service periods above.
The four options in paragraph 1
- (a) Lay-off: permission under section 78(2) to lay off a number of workers out of the total, from a date, for reasons in Annexure I.
- (b) Continuation of lay-off: permission under section 78(3).
- (c) Retrenchment: permission under section 79(2) for intended retrenchment.
- (d) Closure: under section 80(1), intention to close the undertaking, with the number of workers affected.
Notice and declarations
- For lay-off or continuation: a statement that notice in writing was given under section 78(2) or 78(3).
- For retrenchment or closure: that three months' notice in writing was given under section 79 or 80, or three months' pay in lieu.
- Paragraph 2: affected workers' details at Annexure II.
- Paragraph 3 (retrenchment): declaration of compliance with sections 71 and 72.
- Paragraph 4: dues and compensation paid or to be paid under section 67 read with section 78(10), 79 or 80 before or on expiry of the notice period; or an insolvency-proceedings statement.
- Paragraph 5: no court case pending, or details annexed.
- Paragraph 6: truth and sole responsibility declaration.
- Signed by the employer or authorised representative with seal; authorisation letter enclosed; numbers in figures and words.
Annexure I (please reply against each item)
Nine items, as printed: name and complete address with contact details; status of the undertaking (public or private, company or firm, licensing or registration details); Corporate Identification Number and GSTIN; annual production item-wise for three years and month-wise for twelve months; audit report with balance sheets and profit and loss accounts for the last three years (to be annexed); names of inter-connected companies or companies under the same management; reasons; details of earlier lay-off or retrenchment in the last three years; any other relevant details.
Annexure II: affected workers
A table with: serial number; UAN/CMPFO; name; category (highly skilled, skilled, semi-skilled, unskilled); date from which in service; wage as on the date of application; remark.
See rules 30-32, rules 33-34 and rules 35-36.
Example
An establishment covered by Chapter X plans to close a unit. It gives workers three months' notice or pay in lieu, fills Form XIV online at least 90 days before the intended date, completes Annexure I with three years of figures and Annexure II with each worker's UAN, and files. Retrenching a few workers needs a separate option (c) and a 60-day lead.
Form XV: notice to a first-time offender
Purpose and who
It is a notice from the Compounding Officer informing a person that an allegation of violating provisions of the Code has been made. It relates to rule 38 (see rule 38).
Contents as printed
- Part I: name and address of the offender; address of the establishment; particulars of the offence; section of the Code; compounding amount to be paid.
- Part II: advice to deposit the amount within fifteen days from receipt, with an application in Part III. If the amount is not deposited, "no further opportunity shall be given" and steps will be taken to file prosecution under section 87.
- Part III (applicant's part): name and address; particulars of offence; section; details of amount deposited with the electronically generated receipt; details of any prosecution; whether it is a first offence or earlier offences, with full details; other information; name and signature.
Part I of the printed form shows item numbers 1, 2, 4, 5 and 6 (there is no 3); use the form as printed.
Form XVI: complaint under section 91
Addressed to the conciliation officer, arbitrator, Tribunal or National Industrial Tribunal, with matter and reference number, complainant(s) and opposite party(ies). The complaint states a contravention of section 90, with particulars and grounds, a prayer, a line that the copies required under rule 40 are submitted, signature and a verification. See rules 40-43.
Need help with permission, compounding or complaints?
Permission applications need complete annexures, and compounding notices have a short deadline. Our legal dispute resolution team can help with compounding applications and section 91 complaints, and can work alongside your compliance team on Form XIV.
Key takeaways
- Form XIV is online, with timing notes of 15, 15, 60 and 90 days for the four options.
- It needs two annexures: establishment and financial particulars, and a worker-wise list with UAN/CMPFO.
- Form XV asks for the compounding amount within fifteen days; otherwise prosecution under section 87.
- Form XVI is a complaint of contravention of section 90, with verification.
- State-sphere establishments follow their State's rules.
Read next
- Section 80: prior permission for closing down an undertaking
- Section 89: composition of offences
- Rule 38: manner of composition of offence
- Forms 11, 12 and 13: notice of strike, lock-out and retrenchment or closure
Disclaimer: Based on the Industrial Relations Code, 2020 (as enacted) and, where noted, the Industrial Relations (Central) Rules, 2026 (G.S.R. 342(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.