Rules 60-62 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.
Rules 60, 61 and 62 of the Code on Social Security (Central) Rules, 2026 set out how compensation money and compensation proceedings move. Rule 60 lets a competent authority transfer a lump sum to a person living abroad through an Authorised Officer; rule 61 says what happens to proceedings after a matter is transferred; rule 62 lets an authority call for records or money, using Form-XXX.
Where compensation deposited with a competent authority is payable to a person residing or about to reside in another country, the authority may order transfer of the sum to that country, through the Authorised Officer, with a certified memorandum of facts (rule 60). After a transfer of a matter, the new authority may start afresh or continue the earlier proceedings if the parties' interests are not prejudiced (rule 61). An authority handling a matter from another area may call for a detailed report in Form-XXX, with any records or money (rule 62).
Context
These rules belong to Chapter XIII (Employee's Compensation) of the Rules and support sections 92 and 159 of the Code. Section 92 deals with where an application may be made and transferred; section 159 is the rule-making power for arrangements with other countries. The Central Rules apply where the Central Government is the appropriate Government; for State-sphere establishments, the State's rules apply. You can read the Code side in sections 91 and 92 and the preceding rules in rules 57 to 59. If a family or an employer needs advice on a cross-border or cross-area claim, our legal consultation team can help.
| Rule | Subject | Key point |
|---|---|---|
| 60(1) | Cost of transmission | The transmitting authority may deduct transmission costs from the sum |
| 60(2) | Transfer abroad | For a lump sum payable to a person residing or about to reside in another country |
| 60(3) | Memorandum | Certified statement of facts, orders and name and address of each payee |
| 60(4)-(9) | Via Authorised Officer | Memorandum in duplicate; remittance to the authority named for that country |
| 60(10)-(12) | Disposal and report | Dispose per the Code; report back; return undisbursed balance |
| 61 | Proceedings after transfer | Start afresh or continue earlier proceedings |
| 62(1) | Call for report | Form-XXX, with records or money |
| 62(2) | Money deposited under section 81 | Remittance receipt, e-transfer, net banking or demand draft |
Rule 60: sending compensation abroad
Rule 60(1) lets a competent authority that sends a sum to another competent authority by remittance transfer receipt, e-transfer, net banking or demand draft deduct the cost of transmission from that sum.
Rule 60(2) to (12) covers the case where the whole or part of a lump sum deposited with a competent authority for compensation is payable to someone living, or about to live, in another country. The steps as printed:
- The competent authority may order the transfer of the sum to that country.
- Having ordered it, the authority prepares and certifies a memorandum with a brief statement of the facts, the orders passed, and the name and address of each person to be paid.
- If the competent authority is not the Authorised Officer, it forwards the memorandum in duplicate to him and either remits the sum to him or keeps it and disposes of it on his directions.
- The Authorised Officer, satisfied the memorandum is complete, forwards it and remits the sum by a safe means to the authority appointed for that country or, if none, to the authority the State Government directs by general or special order. He asks that authority to arrange payment as the memorandum says and to report the action taken, returning any sum that cannot be paid.
- Reports go back to the originating competent authority; returned sums are disposed of under the Code.
- The Authorised Officer is the proper authority to receive money from transferring authorities; any other officer who receives it forwards it or takes instructions.
- Sums received are disposed of as far as possible under the Code and the rules, subject to the transferring authority's directions on how to administer the sum. A report on disposal is sent back, and any undisbursed part is returned after the proceedings are completed.
The rules do not name any country or list agreements; they set only the mechanics.
Example. A worker's dependant lives abroad and the competent authority holds a deposited lump sum for that dependant. The authority orders the transfer, certifies a memorandum with the dependant's name and address and the orders passed, and sends it to the Authorised Officer, who remits the sum to the authority for that country and asks for a report.
Rule 61: proceedings after transfer
Rule 61 is short. The competent authority under clause (b) or (c) of section 92(1) may initiate proceedings afresh, or continue the previous proceedings begun under section 91(1)(a) as if they or any part of them had been taken before him, if he is satisfied that the interests of the parties will not thereby be prejudiced. The test is prejudice to the parties. Parties should record any objection at the start.
Rule 62: transfer of records or money
Under rule 62(1), if a matter is to be processed by a competent authority other than the one having jurisdiction over the area of the accident, the former may, for proper disposal, call for in Form-XXX a detailed report, including transfer of any records or money remaining with the latter. The latter must comply.
There is a proviso: if further enquiry is needed in the accident area to frame issues or determine the amount of compensation, the authority before whom the application was filed may ask the authority of the accident area to conduct enquiries and serve notices or orders.
Rule 62(2): money deposited with one competent authority under section 81 moves to another by remittance transfer receipt, e-transfer, net banking or demand draft.
Form-XXX, as printed, is a report about an accident that resulted in death or disablement. It asks for the employee's name, sex and age, monthly wages, nature of employment, employer's name, postal addresses of the employee or dependants and of the establishment, the time, place, manner of employment and cause of the accident, money deposited under section 81, details of compensation paid and money invested for dependants, and the documents forwarded in original: death certificate, disablement certificate, receipt of deposit, statement of disbursement, receipt of compensation, and any memorandum of agreement. See our forms article.
Need help with a transfer or records request?
Cross-area and cross-border compensation files are document heavy, and a missing receipt or certificate can hold up payment. Our legal consultation team can help assemble the file and read the applicable Central or State Rules for your case.
Key takeaways
- A competent authority may deduct the cost of transmitting money to another authority (rule 60(1)).
- Transfers abroad go via a certified memorandum and the Authorised Officer (rule 60).
- The authority after a transfer may start afresh or continue earlier proceedings if parties are not prejudiced (rule 61).
- Records or money can be called for in Form-XXX (rule 62(1)).
- These are Central Rules; State-sphere matters follow State rules.
Read next
- Sections 91 and 92: competent authority and venue
- Sections 79 to 81: review, commutation and distribution of compensation
- Rules 63 and 64: informing employees and the Social Security Fund
- Workmen compensation vs ESI: which applies
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.