The Code on Social 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.
Forms IV, V and VI carry a gratuity claim from start to dispute. The employee, nominee or legal heir applies in Form-IV; the employer answers in Form-V with either a payment notice or a rejection; and if the claimant is unhappy or the employer is silent, Form-VI goes to the competent authority for a direction.
Apply in Form-IV, ordinarily within thirty days of the gratuity becoming payable (employee or nominee) or one year (legal heir). The employer must reply in Form-V within fifteen days, fixing payment not later than the thirtieth day after receipt of the application, or giving reasons for rejection with a copy to the competent authority. A dispute goes to the competent authority in Form-VI within one hundred eighty days of the cause (rule 33).
The three forms in one path
Rule 33 of the Central Rules is headed "Application for gratuity and appeal etc." and uses Forms IV to IX. This article covers the first three; the rest are in Forms VII, VIII and IX. The Central Rules apply where the Central Government is the appropriate Government; State-sphere employers follow State rules. The Code side is in section 53 and sections 55 and 56. For help with gratuity processes in payroll, our payroll compliance audit team can assist.
| Form | Rule | Who | Purpose | Time |
|---|---|---|---|---|
| IV | 33(1) | Employee, nominee or legal heir | Application for gratuity | Ordinarily within 30 days (employee, nominee); one year (legal heir) |
| V | 33(2) | Employer | Notice for payment or rejecting the claim | Within 15 days of receipt of the application |
| VI | 33(4) | Claimant | Application for direction to the competent authority | Within 180 days of the cause |
Form-IV: the application
Time limits under rule 33(1). An eligible employee (or a person authorised in writing) applies ordinarily within thirty days from the date the gratuity became payable; if the date of superannuation or retirement is known, the employee may apply before thirty days of that date. A nominee applies ordinarily within thirty days; a legal heir ordinarily within one year. A late application is still entertained if the applicant shows sufficient cause, and no claim is invalid merely because it was late; disputes on this go to the competent authority. An application may be presented electronically, by personal service or by speed post (with registration). A plain paper application with relevant particulars from a nominee is also accepted.
Content of Form-IV. It is addressed to the establishment. The applicant states the basis of the claim under section 53(1): superannuation, retirement or resignation after not less than five years of continuous service; total disablement due to accident or disease; termination of contract period under fixed term employment; death of the employee (with or without a nomination). Then come the particulars: employee's name, marital status and address; or, for a nominee or legal heir, their name, marital status, relationship, address, date of death and proof of death, and reference number of a recorded nomination; department, post, date of appointment, date and cause of termination, date of death, total period of service, total wages last drawn, total gratuity payable or the share claimed, and bank account for crossed cheque or credit. It closes with the applicant's signature or thumb impression.
For fixed term employees, the proviso to rule 33(1)(a) says eligibility follows service of at least one year under the contract, with a period over six months but under one year rounded up to an additional year.
Form-V: the employer's notice
Within fifteen days of receiving the application, the employer must issue Form-V:
- If the claim is admissible: a notice stating the amount payable and fixing a date for payment, not later than the thirtieth day after receipt of the application (rule 33(2)(a)(i)).
- If not admissible: a notice with reasons, a copy going to the competent authority (rule 33(2)(a)(ii)).
For a nominee or legal heir, the employer may ask for witnesses or evidence of identity or maintainability; the time then runs from when that evidence is furnished (rule 33(2)(c)). The notice is served personally after taking a receipt, by speed post (with registration) or electronically. Payment is by demand draft or credit to the bank account of the claimant (rule 33(3)).
Form-V itself has two alternative paragraphs, to be struck out as needed: (a) claim not admissible, for reasons stated; or (b) a sum of a stated amount is payable as gratuity or as the claimant's share under a nomination. It carries the collection arrangements and a brief statement of calculation: date of appointment, date of termination, superannuation, resignation, disablement or death, total period of service in years and months, wages last drawn, proportion payable, and amount payable. It is signed by the employer or authorised officer, with a copy to the competent authority.
Form-VI: going to the competent authority
Under rule 33(4)(a), the claimant may apply in Form-VI to the competent authority for a direction under section 56(5), with a copy to the opposite party, if the employer:
- refuses to accept a nomination under rule 32 or to entertain an application;
- issues a notice offering an amount the claimant considers less than due, or rejecting eligibility; or
- fails to issue Form-V within the time limit.
The period is one hundred eighty days from the occurrence of the cause, and the competent authority may accept a later application on sufficient cause. It can be presented in person, sent by speed post (with registration) or filed electronically.
Form-VI as printed is an "Application for Direction" before the Competent Authority for Chapter V. The applicant identifies themselves as employee, nominee or legal heir, states the ground (superannuation, retirement, resignation after continuous service, disablement, death), describes the application made and the employer's refusal, short offer or rejection (with the notice enclosed), states the dispute, and asks the authority to determine the gratuity and direct payment. An annexure lists eighteen items: applicant's name and address, basis of claim, employee's and employer's details, department, post, date of appointment, date and cause of termination, service period, last wages, date and cause of death, evidence of death, nomination number and date, evidence as legal heir, total gratuity, percentage claimed and amount claimed.
Example. An employee retires on 31 March and applies in Form-IV on 15 March. The employer does not issue Form-V within fifteen days. The employee may, within one hundred eighty days of that failure, file Form-VI with the competent authority, attach the Form-IV acknowledgement, and list the wages and service details in the annexure.
Need help with a gratuity claim or payout?
Missed Form-V deadlines and incomplete service records are where gratuity disputes start. Our payroll compliance audit team can review your gratuity workflow against rule 33.
Key takeaways
- Form-IV: ordinarily thirty days for employee and nominee, one year for a legal heir; late claims are not invalid.
- Form-V: employer replies within fifteen days; payment date not later than the thirtieth day after the application.
- Form-VI: direction sought within one hundred eighty days of the cause.
- Payment is by demand draft or bank credit.
- State-sphere employers follow State rules.
Read next
- Forms VII, VIII and IX: gratuity proceedings and recovery
- Rule 33: application for gratuity and appeal
- Form III: nomination for gratuity
- Appeal to the controlling authority in a gratuity dispute
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.