Rules 39-40 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.
If maternity benefit is withheld or a woman is discharged, what can she do, and what will an inspector look for? Rule 39 gives a written complaint in Form XIII-A, an order within 45 days and an appeal in Form XIII-B. Rule 40 lists what the Inspector-cum-Facilitator checks, the 15-day rectification order, and the employer's duties on forms and notices.
A woman complains in writing in Form XIII-A to the Inspector-cum-Facilitator having jurisdiction (rule 39(1)), who examines the records, takes statements and, if satisfied the benefit was improperly withheld or she was discharged or dismissed, directs payment and passes an order immediately but not exceeding 45 days. An appeal in Form XIII-B lies to the competent authority, decided within three months (extendable by up to three). On inspection the Inspector-cum-Facilitator can order irregularities rectified within fifteen days (rule 40).
Rule 39: complaint and appeal
The complaint is made under sub-section (1) of section 72 of the Code; see our article on sections 71 and 72. Central Rules apply where the Central Government is the appropriate Government; otherwise State rules apply. Employers who want a review of how they would respond to a maternity complaint can turn to our employment and labour law advisory team.
Stage 1: complaint to the Inspector-cum-Facilitator (rule 39(1))
| Step | Detail |
|---|---|
| Who and how | A complaint in writing in Form XIII-A to the Inspector-cum-Facilitator having jurisdiction |
| Enquiry | The Inspector-cum-Facilitator examines the relevant records kept by the employer, examines any person employed in the establishment and takes down statements |
| Satisfaction test | He must be satisfied that maternity benefit or any amount has been improperly withheld, or that the woman has been discharged or dismissed |
| Order | He directs the employer to pay the complainant, or the person claiming under section 63, and passes such order as he deems fit, immediately but not exceeding 45 days |
The reference to section 63 covers the case where someone other than the woman claims the benefit, for example after her death; see rules 34 and 35.
Stage 2: appeal to the competent authority (rule 39(2))
- An appeal against the decision of the Inspector-cum-Facilitator lies to the competent authority.
- The aggrieved person files it in writing in Form XIII-B with supporting documents.
- The competent authority calls for the record from the Inspector-cum-Facilitator before fixing the hearing, records statements of the aggrieved person and the Inspector-cum-Facilitator if necessary and seeks clarifications.
- He decides on the documents, evidence and facts, within three months of receipt, extendable by not more than three months for reasons recorded in writing.
Note that the rule says "the aggrieved person", so either side may appeal: the woman if she loses, or the employer if directed to pay.
Rule 40: duties and inspection
Administration (rule 40(1)(a) and (b))
- The competent authority is responsible for administering these rules in the areas notified by the Central Government.
- Every Inspector-cum-Facilitator works within the area assigned by the Central Government, under the supervision and control of the competent authority.
What an inspector checks at each inspection (rule 40(1)(c))
| Check | Item |
|---|---|
| (i) | Whether due action has been taken on every notice given under section 62 |
| (ii) | Whether the register of women employees under rule 53 is correctly maintained |
| (iii) | Any discharge or dismissal, or notice of it, in contravention of section 68 since the last inspection |
| (iv) | Compliance with section 59(1), section 62(5) and (6) and sections 64, 65, 66, 67, 69 and 71, and whether amounts due were paid in time |
| (v) | Any deprival of maternity benefit or medical bonus referred to in section 68(2) |
| (vi) | How far irregularities pointed out earlier have been remedied and orders complied with |
The employer can use this list as a self-audit checklist. The register in item (ii) is explained in our article on rule 53.
Rectification order (rule 40(1)(d))
If the Inspector-cum-Facilitator sees an irregularity against the Code or rules, he issues a written order, electronically or otherwise, asking the employer to rectify it within fifteen days of receipt and report compliance to him.
Forms and notices (rule 40(2) to (4))
- The employer must supply every woman employee, at her request and without charge, copies of Forms X, XI, XII, XIII-A and XIII-B.
- A woman's right to maternity benefit or other amounts is not affected if she fails to submit a notice, appeal or complaint in the specified form under rule 35(2) or rule 39(1) and (2).
- If she uses a different form, the authority may, within fifteen days of receipt, require her to submit it in the specified form.
- The abstract of Chapter VI of the Code and the Central Rules required to be exhibited under section 71 is in Form XIV, exhibited as the competent authority requires.
Example
A woman is not paid her maternity benefit and writes to the Inspector-cum-Facilitator on plain paper. Under rule 40(3) her right is not lost; the authority may within fifteen days require her to use Form XIII-A. The Inspector-cum-Facilitator examines the employer's records, hears the staff and, if satisfied that the amount has been improperly withheld, directs payment by an order passed within 45 days. The employer, unhappy, files Form XIII-B before the competent authority. (Illustrative.)
Practical tips
- Keep the register of women employees current; it is a named inspection item.
- Put up the Form XIV abstract where employees can see it.
- Answer a rectification order in writing inside fifteen days.
- Have Forms X to XIII-B available at the HR desk.
Need help preparing for a maternity-benefit inspection?
An inspection looks at notices, registers, dismissals and payment timing together. Our employment and labour law advisory practice can help employers build a simple checklist and respond to complaints in the prescribed way.
Key takeaways
- Complaint in Form XIII-A to the Inspector-cum-Facilitator; order within 45 days directing payment where benefit is improperly withheld.
- Appeal in Form XIII-B to the competent authority; decision within three months plus up to three.
- Inspections cover section 62 notices, the women's register, dismissals, section 68(2) deprivals and earlier irregularities.
- Fifteen days to rectify an irregularity and report compliance.
- Employer supplies Forms X to XIII-B on request, and exhibits the Form XIV abstract.
Read next
- Sections 71 and 72: Duties of employer and power of Inspector-cum-Facilitator
- Rule 38: Gross misconduct
- Rules 34 and 35: Competent authority and maternity benefit claims
- Employer obligations under maternity benefit law
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.