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Compounding of offences under labour rules requires electronic notice, timely payment, certificate issuance, and prosecution if payment is delayed. Compounding of offences under the Social Security (Central) Rules, 2026 begins with an electronically issued compounding notice in Form-XXIV for offences compoundable under section 138. The noticed person may apply electronically in Part III of Form-XXIV and deposit the full compounding amount within fifteen days. On receipt of the amount, the Compounding Officer must issue a composition certificate in Part IV within ten days. If the amount is not deposited in time, prosecution is to be instituted after one month from the last date of the specified period. Compounding after prosecution is governed by section 138(6).
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Compounding of offences under labour rules requires electronic notice, timely payment, certificate issuance, and prosecution if payment is delayed.
Compounding of offences under the Social Security (Central) Rules, 2026 begins with an electronically issued compounding notice in Form-XXIV for offences compoundable under section 138. The noticed person may apply electronically in Part III of Form-XXIV and deposit the full compounding amount within fifteen days. On receipt of the amount, the Compounding Officer must issue a composition certificate in Part IV within ten days. If the amount is not deposited in time, prosecution is to be instituted after one month from the last date of the specified period. Compounding after prosecution is governed by section 138(6).
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