Irrecoverable dues write-off under social security rules depends on closure, untraceable employers, asset shortfall, or scheme-specific provision. Writing off irrecoverable dues under the Social Security (Central) Rules, 2026 is permitted only when contribution, cess, interest or damages have become irrecoverable and specified conditions are met, including prolonged closure of the establishment, inability to trace the employer, unsuccessful execution of a decree for want of assets, or shortfall in recovery through liquidation or government takeover proceedings. For the Provident Fund, Pension Fund and Insurance Fund, the writing off must be specified in the relevant Scheme.