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Rules 34-35 of the Code on Social Security (Central) Rules, 2026: Competent Authority and Certificate and Notice of Claim for Maternity Benefit

The competent authority is appointed by the Central Government, by notification, from its gazetted officers having experience in labour matters (rule 34). A woman proves...

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Labour Laws
Published
September 30, 2026
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Last updated: October 2026Verified against: Government sources

Rule 34 says who the competent authority is for the gratuity and maternity chapters. Rule 35 tells a woman how to prove her entitlement (the Form X certificate), how to claim (the Form XI notice), and how quickly the employer must pay, including when the woman dies before receiving the amount.

Rule 34: the competent authority

Rule 34 is one sentence: the competent authority is appointed by the Central Government by notification, from its gazetted officers having experience in labour matters. It appears in Chapter V (Gratuity) but the competent authority also decides matters in Chapter VI. Section 58 of the Code is the parent provision; see our article on sections 57 and 58. Where the State Government is the appropriate Government, its own rules decide who performs this role.

Rule 35(1): proving the facts (Form X)

The law asks for a prescribed form of proof because the benefit depends on medical facts. Under rule 35(1) the following are proved as shown:

FactAccepted proof
Pregnancy, delivery, miscarriage, medical termination of pregnancy, tubectomy, or illness arising out of pregnancy, delivery, premature birth, miscarriage, MTP or tubectomyA certificate in Form X from a registered medical practitioner, an Accredited Social Health Activist, or a qualified Auxiliary Nurse and Midwife
Confinement (alternative proof)Birth certificate from the municipality or gram panchayat; extract from a birth register; or a certificate signed by an ASHA, a qualified ANM, Gram Pradhan, Village Administrative Officer or an authorised municipal officer
Miscarriage (alternative proof)A certificate signed by a qualified ANM
Death of a woman or childA Form X certificate from any of the authorities above, from the Gram Pradhan, Village Administrative Officer or authorised municipal officer, or a certified extract from a death register

Employers should accept these alternatives rather than insist on a hospital certificate alone, which helps women in rural areas and smaller towns. For the right to the benefit itself, see our article on sections 59 and 60. Employers who want their maternity policy and claim process reviewed can talk to our employment and labour law advisory team.

Rule 35(2): notice and payment (Form XI)

  • A woman employed in an establishment and entitled to maternity benefit gives notice to her employer in Form XI.
  • The employer pays the maternity benefit and any other amount due under the Code to her; if she has died before receiving it, or where the employer is liable under the second proviso to section 60(3), to the person she nominated in Form XI, and if there is no nominee, to her legal representative.
  • The employer may accept an application on plain paper or electronically with relevant particulars instead of Form XI, and no claim is invalid merely because the woman did not use the specified form.
  • The Aadhaar details of the nominee must be provided by the woman at the time of filling in the nomination.

Doubt about who is entitled

In case of doubt, the amount due to a woman who has died is deposited by the employer with the competent authority within two months of her death. The competent authority makes such enquiries as he thinks fit and pays it to the person he considers entitled. The proviso says the enquiry must be completed within three months of the deposit, extendable for reasons recorded in writing by not more than three months. The competent authority gives the employer a receipt; when the employer pays directly, the employer obtains a receipt in Form XI from the payee.

Time limits for payment

PaymentDeadline
Maternity benefit or other amount under section 63 where the woman has diedWithin two months of her death (rule 35(2)(e))
Wages under section 65 (leave for miscarriage etc.)Within forty-eight hours of the woman producing the Form X certificate (rule 35(2)(f))
Medical bonusPaid along with the maternity benefit (rule 35(2)(d))

Section 65 is covered in our article on sections 65 and 66, and sections 61 to 64 (notice, claim and medical bonus) in this article.

Example

Sunita, an employee, delivers a child. Her doctor gives a Form X certificate and she gives notice in Form XI, naming her sister as nominee. The employer pays the maternity benefit and the medical bonus together. Had Sunita died before receiving the benefit, the employer would pay her sister within two months of the death. If there were a doubt about who should receive it, the employer would deposit the amount with the competent authority within those two months, who would hold an enquiry. (Illustrative.)

Practical checklist

  • Keep Form X and Form XI templates ready, and supply them to any woman who asks. Rule 40(2) requires this without charge.
  • Record the date the certificate is produced; the forty-eight-hour clock for leave wages starts then.
  • Do not reject a claim because it came on plain paper or by email.
  • Note the nominee's Aadhaar details on the form.

Need help with maternity benefit claims?

A clear process for certificates, notices and payment timelines avoids disputes and complaints. Our employment and labour law advisory practice can help you set up policies and forms consistent with these rules.

Key takeaways

  • The competent authority is a gazetted officer with labour experience, appointed by the Central Government (rule 34).
  • Proof is by Form X, from a registered medical practitioner, ASHA or qualified ANM; alternatives exist for birth, miscarriage and death.
  • The woman notifies in Form XI; plain paper or electronic applications may be accepted and no claim is invalid for wrong form.
  • Medical bonus is paid with the benefit; section 65 wages within forty-eight hours of Form X.
  • If the woman dies, payment goes to the nominee or legal representative within two months; in doubt, deposit with the competent authority.

Read next

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.

Quick recapKey facts & short answers

Key Facts About Rules 34-35

  • Applies in: All states across India, under the relevant central law.
  • Mode: Mostly online via the official government portal.
  • Typical timeline: Ranges from a few days to a few weeks depending on the case.
  • Non-compliance: May attract penalties, interest or late fees.
  • Expert help: TaxClue completes the entire process end to end for you.

Who is the competent authority?

A gazetted officer of the Central Government with experience in labour matters, appointed by notification (rule 34).

Who can issue the Form X certificate?

A registered medical practitioner, an Accredited Social Health Activist, or a qualified Auxiliary Nurse and Midwife.

Good labour compliance is noticed only when it is absent.

— TaxClue Labour Law Desk

Rules 34-35: a key compliance topic in Indian tax and corporate law that businesses and individuals must understand to remain compliant.

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Disclaimer: This article is for general informational purposes only and does not constitute professional tax, legal or financial advice. Laws, rates and due dates change and can vary by individual case — always verify with the relevant government source (e.g. mca.gov.in, incometax.gov.in) or consult a qualified professional before acting. TaxClue accepts no liability for decisions taken based on this content.

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Questions, answered

Short, direct answers to the 6 questions readers ask most on this topic.

A gazetted officer of the Central Government with experience in labour matters, appointed by notification (rule 34).

A registered medical practitioner, an Accredited Social Health Activist, or a qualified Auxiliary Nurse and Midwife.

The employer may accept a plain paper or electronic application with relevant particulars, and no claim is invalid merely for not using the form.

Along with the maternity benefit (rule 35(2)(d)).

Within forty-eight hours of production of the Form X certificate.

The employer pays the nominee named in Form XI, or the legal representative if there is none, within two months of her death; in case of doubt, it deposits the amount with the competent authority.