Forms XXII 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-XXII is the register of women employees that every employer with women on its rolls keeps under rule 53. Form-XXIII is the single annual integrated return filed online under four Labour Codes, due on or before 28th or 29th February for the preceding year.
Employers maintain a register of women employees in Form-XXII, in ink or electronically, available for inspection by the Inspector-cum-Facilitator. An employer to whom Chapters V (gratuity) and VI (maternity benefit) apply uploads Form-XXIII online on or before the 28th or 29th day of February for the preceding calendar year, and files a further return within one month of sale or abandonment, or four months of discontinuance (rule 53(5)). Registers and records are preserved for five calendar years from the last entry (rule 53(1)(e)).
Where the forms come from
Both forms are cited under rule 53 of the Central Rules ("Form and manner for maintenance of records and registers etc."). See rule 53 and, on the Code side, sections 123 and 124. The Central Rules apply where the Central Government is the appropriate Government; State-sphere employers follow State rules. If you need a records and returns review for your establishment, our payroll compliance audit team can help.
| Form | Rule | Who | Purpose | Time |
|---|---|---|---|---|
| XXII | 53(1)(a)(iv) | Employer of every establishment | Register of women employees | Kept up to date; produced on demand |
| XXIII | 53(5) | Employer to whom Chapters V and VI apply | Unified annual return, filed online | On or before 28th or 29th February |
Form-XXII: register of women employees
Rule points. Rule 53(1)(a) lists four registers: employees (Form-I of the Wages (Central) Rules, 2026), attendance-cum-muster roll (Form-IX of those Rules), wages, overtime, advances, fines and deductions (Form-IV) and women employees in Form-XXII. An establishment governed by the Code on Wages, 2019 or the OSH Code is deemed to maintain the first three for these rules too. Registers may be kept electronically or otherwise, in English and Hindi or the language understood by most employees, produced on demand before the Inspector-cum-Facilitator, kept at the office or nearby within three kilometres (53(3)) and preserved for five calendar years from the last entry. The Form-XIV abstract adds that entries are made in ink, kept up to date and available for inspection during working hours.
Content as printed. The register has 23 items, including: name of establishment; woman's name and father's (or husband's) name; date of appointment; ESIC insurance number and EPFO provident fund registration number if covered; nature of work; a monthly table of days employed, laid off and not employed with remarks; date of notice under section 62; date of discharge or dismissal; date of proof of pregnancy; date of birth of child; date of proof of delivery, miscarriage, MTP, tubectomy, death or adoption; date of proof of illness under section 65; maternity benefit paid in advance and subsequent payment with dates and amounts; bonus under section 64; wages for leave under section 65(1), (2) and (3) and leave granted; name of the person nominated under section 62; particulars if the woman dies and whether a child survives; the employer's authenticating signature; and a remarks column for the Inspector-cum-Facilitator.
It is a good audit tool: if Form-XXII shows the dates of notice, proof and payment, it answers most maternity benefit queries in one place. See Forms X, XI and XII for the documents that feed it.
Form-XXIII: the unified annual return
Rule 53(5). The employer to which the provisions of Chapter V and Chapter VI apply uploads a unified annual return in Form-XXIII online, on the web portal of the Central Government in the Ministry of Labour and Employment, on or before the 28th or 29th day of February in each year, for the preceding year. If the employer sells, abandons or discontinues the establishment, a further return is uploaded within one month of sale or abandonment, or four months of discontinuance, covering the period from the end of the preceding year to that date. During inspection the Inspector-cum-Facilitator may require books, registers and documents in electronic form or otherwise.
What it is. Titled "Annual Return for the year ... ending 31st December", it is described as a single annual integrated return under the OSH Code, the Industrial Relations Code, the Code on Social Security and the Code on Wages. Instructions as printed: furnish on or before 28th or 29th February; Part-I is for all establishments; Part-II is for mines in addition; terms have the meaning in the respective Codes; and the return is to be filled in by a contractor or manpower supplier who has engaged more than 50 workers, and in the case of mines even where one worker was employed.
| Part | Who | Main content |
|---|---|---|
| I | All establishments | General information (LIN, period as calendar year, contact and location details); hours and shifts; manpower directly and through contractors by skill category and sex, maximum and average numbers, migrant workers, fixed term employees; contractors and contract labour; health and welfare amenities (canteen, crèche, ambulance room, safety committee, safety officer, qualified medical practitioner) with applicability thresholds printed; industrial relations (works committee, grievance redressal, unions, negotiating union or council, dismissals, retrenchment, strikes and lockouts, man-days lost, lay-off); maternity benefit details (women employees, those who took maternity leave, medical bonus paid, deductions from wages); bonus payment; accidents, dangerous occurrences and notifiable diseases; man-days and production lost |
| II | Mines only | Mine identity and type; statutory personnel; method of working and safety parameters; medical examinations; vocational training; accidents and occupational diseases; Safety Management Plan; Mines Rescue Station |
| III | Principal employer, on the Shram Suvidha Portal | Contractors, wages paid against wage bill, dates of payment, wages paid directly by the principal employer if a contractor fails to pay |
| IV | Shram Suvidha Portal self-declaration for EPFO/ESIC contribution | Year; PAN; auto-populated LIN and EPF and ESI codes; month-wise statement of employees, wages and contribution payable and paid, balance; employees eligible but not enrolled; contractor details; details of tax benefit claimed under the Income Tax Act for contribution to a recognised provident fund or approved superannuation fund; uploads of balance sheet, Form 26AS and Form 26Q (mandatory) |
Part IV reproduces the text of section 36(1)(iv) of the Income Tax Act; for tax treatment, see our income-tax guides rather than this article.
Practical steps. Keep a calendar-year data file by 31 December; reconcile the manpower table with payroll and with ESIC and EPFO data; make sure the maternity benefit figures tie to Form-XXII; and capture contractor names with their LIN. File before 28 February, and set a one-month and four-month reminder for any sale, abandonment or discontinuance.
Example. A company with a factory and contract workers collects attendance, wage and contractor data for the calendar year. On the first week of February, HR fills Part I, the principal employer team fills Part III from contractor bills, and the payroll team fills Part IV from month-wise EPFO and ESIC challans. The return is uploaded online before 28 February.
Need help with the annual return?
The return pulls together data from payroll, contractors, safety and HR, and mismatches are visible across fields. Our payroll compliance audit team can help you reconcile the inputs and plan the February filing.
Key takeaways
- Form-XXII: register of women employees, electronic or paper, preserved five calendar years.
- Form-XXIII: unified annual return, online, on or before 28th or 29th February, for the preceding calendar year.
- A further return is due within one month of sale or abandonment, or four months of discontinuance.
- Four parts: general (all), mines, principal employer and contractors, and EPFO/ESIC self-declaration.
- State-sphere employers follow State rules.
Read next
- Rule 53: records and registers
- Sections 123 and 124: maintenance of records and employers' duties
- Forms XXV, XXVI and XXVI(A): vacancy and job seeker forms
- Compliance due dates under ESI, EPF and other statutory laws
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.