Sections 71 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.
Section 71 makes the employer display an abstract of Chapter VI and its rules in every part of the establishment where women work. Section 72 lets a woman, or anyone claiming a withheld payment, complain to the Inspector-cum-Facilitator, who can order payment or pass orders on a dismissal; there is an appeal in thirty days.
The employer must exhibit an abstract of the Chapter and its rules, in the language or languages of the locality, at a conspicuous place in every part of the establishment where women are employed (s.71). A woman, or any person claiming that payment due has been improperly withheld, or a woman who says she was discharged or dismissed on account of her absence, may complain to the Inspector-cum-Facilitator (s.72(1)). He inquires and may direct payment or pass just and proper orders. Anyone aggrieved has thirty days to appeal to the authority prescribed by the appropriate Government (s.72(3)); the final decision is binding (s.72(4)).
Why it matters
Section 72 is the quickest route for a woman who has not been paid, and it does not involve a court. The employer's side is record keeping: a display, a register and the ability to show payment dates. Our labour law compliance team helps employers prepare for inspections and complaints of this kind. See also sections 68 to 70 on the dismissal protection that feeds s.72(1)(b), and our post on employer obligations under maternity benefit.
Section 71: the abstract
An abstract of the provisions of this Chapter and the rules relating thereto must be exhibited in a conspicuous place by the employer, in the language or languages of the locality, in every part of the establishment in which women are employed. Under rule 40(4) of the Central Rules, 2026 the abstract is in Form XIV and is exhibited in the manner the competent authority requires. A multi-site employer needs a copy at each location, and in the local language.
Section 72(1): who may complain, and about what
| Complainant | Ground |
|---|---|
| A woman claiming maternity benefit or any other amount under the Chapter | Payment improperly withheld (s.72(1)(a)) |
| Any person claiming that payment due under the Chapter has been improperly withheld | Same (s.72(1)(a)), for example a nominee |
| A woman | Employer discharged or dismissed her during or on account of her absence in accordance with the Chapter (s.72(1)(b)) |
The complaint is made to the Inspector-cum-Facilitator. The text does not set a time limit for making the complaint.
Section 72(2): what he can do
On receipt, the Inspector-cum-Facilitator may make, or cause to be made, an inquiry. If satisfied that:
- payment has been wrongfully withheld, he may direct the payment in an order in writing; or
- the woman has been discharged or dismissed on account of her absence in accordance with the Chapter, he may pass such orders as he deems just and proper according to the circumstances.
Under section 62(6) he may also order payment where no notice was given.
Section 72(3) and (4): appeal and finality
Any person aggrieved by the order may, within thirty days of its communication, appeal to the authority prescribed by the appropriate Government. The decision of that authority, or of the Inspector-cum-Facilitator where no appeal is preferred, is final.
Central Rules: rules 39 and 40
Rule 39 of the Central Rules sets the procedure in the Central sphere:
- Complaint in writing in Form XIII-A to the Inspector-cum-Facilitator having jurisdiction.
- He examines the employer's records, examines persons employed in the establishment, records statements and, if satisfied, directs payment to the complainant or to the person claiming under section 63, and passes such order as he deems fit, immediately but not exceeding 45 days.
- Appeal lies to the competent authority in Form XIII-B, with supporting documents. The competent authority calls for the record, may record statements, and decides; it disposes of the appeal within three months, which it may extend for reasons recorded in writing by a further period not exceeding three months.
Rule 40 describes the inspector's duties. At each inspection he must see:
- whether due action has been taken on every notice given under section 62;
- whether the register of women employees (Form XXII, rule 53) is correctly maintained;
- whether any discharge or dismissal, or notice of it, contravened section 68 since the last inspection;
- compliance with s.59(1), s.62(5) and (6) and sections 64, 65, 66, 67, 69 and 71, and whether amounts have been paid on time;
- any deprival of benefit or bonus under s.68(2); and
- how far earlier irregularities and orders have been remedied or complied with.
If he observes an irregularity he issues a written order, electronically or otherwise, to rectify it within fifteen days and report compliance. The employer must also supply, on request and at no cost, copies of Forms X, XI, XII, XIII-A and XIII-B (rule 40(2)). The Central Rules apply where the Central Government is the appropriate Government; where the State Government is, the State's own rules apply.
Rule 53 requires the employer to keep the register of women employees in Form XXII, electronically or otherwise, produce it on demand to the Inspector-cum-Facilitator, and preserve registers in original for five calendar years from the last entry.
A worked example
Fatima's employer has not paid the post-delivery instalment within 48 hours of her proof of delivery. She files a Form XIII-A complaint. The Inspector-cum-Facilitator checks the payroll and the Form XXII register, finds the amount withheld, and directs payment by a written order, within 45 days under the Central Rules. The employer, unhappy with the order, appeals within thirty days. If neither side appeals, the inspector's order is final under s.72(4). The employer's clean display of Form XIV and complete register would have supported a quicker inspection. (Illustrative.)
Need help preparing for a maternity benefit inspection?
An inspection looks at notices, payment dates, the register and the display. If you would like a pre-inspection review of your records against sections 71 and 72 and the Central Rules, our labour law compliance team can help.
Key takeaways
- Display the abstract of Chapter VI (Form XIV in the Central Rules) in local language(s) at every part of the establishment employing women.
- A woman, or any person with a withheld claim, may complain to the Inspector-cum-Facilitator.
- He may direct payment or pass just and proper orders on dismissal.
- Appeal in 30 days to the authority prescribed by the appropriate Government; the decision is final.
- Central Rules: complaint in Form XIII-A, order within 45 days, appeal in Form XIII-B.
- Keep the Form XXII register and be ready to rectify irregularities within 15 days of an order.
Read next
- Sections 68 to 70: Dismissal during absence, deduction of wages and forfeiture
- Sections 73 to 75: Reports of accidents and employer's liability for compensation
- Employer obligations under maternity benefit
- Maternity benefit compliance checklist for employers
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.