Rule 46: Deposit of undisbursed dues in case of death of employee

Rule 46 — Governs deposit of undisbursed dues in case of death of employee and the rights, duties, powers or procedure expressly stated in this rule. Key operative text: :–– (1) Where any amount payable to an employee under clause (b) of sub-section (1) of section 44 remains undisbursed since no nomination has been made by such employee or for any other reason, such amounts could not be paid…

Full notified rule textG.S.R. 343(E), 8 May 2026Source checked: 20 August 2026

Rule status

Code on Wages (Central) Rules, 2026 were finally notified under G.S.R. 343(E), 8 May 2026. The Central Rules must be read with the Code and any later amendment/corrigendum.

Official Gazette

Open the notified Rules ↗

Finin2min analysis — operative rule mechanics

Operative clauses

:–– (1) Where any amount payable to an employee under clause (b) of sub-section (1) of section 44 remains undisbursed since no nomination has been made by such employee or for any other reason, such amounts could not be paid to the nominee of employee, all such amounts shall be deposited by the employer after the expiry of six-months from the date the amount become payable, with the Deputy Chief Labour…
(2) The amount to be deposited under sub-clause (1) shall be through bank transfer or through a crossed demand draft obtained from any scheduled bank in India drawn in favour of such Deputy Chief Labour Commissioner (Central).

Provisos / explanations

No proviso/explanation was separately extracted from this rule.

Thresholds & timelines

Deposit of undisbursed dues in case of death of employee:–– (1) Where any amount payable to an employee under clause (b) of sub-section (1) of section 44 remains undisbursed since no nomination has been made by such employee or for any other reason, such amounts could not be paid to the nominee of employee, all such amounts shall be deposited by the…

Mapped Code sections

Section 44

Full notified text — Rule 46

English rule text transcribed from the final official 2026 Gazette PDF; layout is normalised for web reading. The Gazette controls.

46. Deposit of undisbursed dues in case of death of employee:–– (1) Where any amount payable
 to an employee under clause (b) of sub-section (1) of section 44 remains undisbursed since no
 nomination has been made by such employee or for any other reason, such amounts could not be paid
 to the nominee of employee, all such amounts shall be deposited by the employer after the expiry of
 six-months from the date the amount become payable, with the Deputy Chief Labour Commissioner
 (Central) having jurisdiction before the expiry of the ﬁfteenth day after the last day of the said period of
 six months.

(2) The amount to be deposited under sub-clause (1) shall be through bank transfer or through a crossed
demand draft obtained from any scheduled bank in India drawn in favour of such Deputy Chief Labour
Commissioner (Central).

Application and evidence

Primary statutory test — :–– (1) Where any amount payable to an employee under clause (b) of sub-section (1) of section 44 remains undisbursed since no nomination has been made by such employee or for any other reason, such amounts could not be paid to the nominee of employee, all such amounts shall be deposited by the employer after the expiry of six-months from the date the amount become payable, with the Deputy Chief Labour…
Additional operative limb — (2) The amount to be deposited under sub-clause (1) shall be through bank transfer or through a crossed demand draft obtained from any scheduled bank in India drawn in favour of such Deputy Chief Labour Commissioner (Central).
Numerical or timing control — Deposit of undisbursed dues in case of death of employee:–– (1) Where any amount payable to an employee under clause (b) of sub-section (1) of section 44 remains undisbursed since no nomination has been made by such employee or for any other reason, such amounts could not be paid to the nominee of employee, all such amounts shall be deposited by the…
Code Section mapping — 44. Read the mapped provision together with this text rather than treating the concordance as a substitute for it.
Evidence file — retain facts and records proving the role/status of: Employer, Employee / worker.

Cross-references & prescribed forms

Sections cited/mapped

Section 44

Forms

No form is directly mapped in the current rule register.

Worked example

An employer configuring payroll for deposit of undisbursed dues in case of death of employee should first identify the employee and wage period, then apply the exact provision and any linked rule. The system rule should be tested against a sample payslip and bank/payment record. A text point to test is: “Deposit of undisbursed dues in case of death of employee:–– (1) Where any amount payable to an employee under clause (b) of sub-section (1) of section 44 remains undisbursed since no nomination has been made by such employee or for any other reason, such amounts could not be paid” Reconcile the mapped Code Section(s) 44.

Illustrative only. Use the exact notified rule, prescribed form and competent authority.

Q&A — Rule 46

What is Rule 46 of the Code on Wages (Central) Rules, 2026?

What does Rule 46 require or permit?

A principal operative clause extracted from the notified rule is: “:–– (1) Where any amount payable to an employee under clause (b) of sub-section (1) of section 44 remains undisbursed since no nomination has been made by such employee or for any other reason, such amounts could not be paid to the nominee of employee, all such amounts shall be deposited by the employer after the expiry of six-months from the date the amount become payable, with the Deputy Chief Labour…” Read it with all sub-rules and provisos below.

Does Rule 46 contain a proviso or explanation?

No standalone proviso or explanation was extracted from this rule text. Check the complete rule below for clause-level conditions.

What deadline, period, percentage or amount appears in Rule 46?

The rule contains this numerical/time expression: “Deposit of undisbursed dues in case of death of employee:–– (1) Where any amount payable to an employee under clause (b) of sub-section (1) of section 44 remains undisbursed since no nomination has been made by such employee or for any other reason, such amounts could not be paid to the nominee of employee, all such amounts shall be deposited by the…” Apply it only in its notified context.

Which Code sections are linked to Rule 46?

The current concordance maps Rule 46 to Section(s) 44.

When did Rule 46 come into force?

The final Central Rules were notified as G.S.R. 343(E), 8 May 2026; Rule 1 states that the Rules come into force on publication. Check any later amendment or corrigendum before reliance.

Primary sources

Code on Wages (Central) Rules, 2026 — official Gazette PDF ↗

Code on Wages, 2019 — India Code ↗

Source check: 20 August 2026.

Jurisdiction note: This is the Central Rule corpus. Check State rules/notifications where the State Government is the appropriate Government and check later Gazette amendments before acting.