Section 44: Payment of various undisbursed dues in case of death of employee
Provides for payment or deposit of undisbursed dues when an employee dies or the amount cannot be paid to the employee.
Statutory identity
What the provision requires
Provides for payment or deposit of undisbursed dues when an employee dies or the amount cannot be paid to the employee.
Implementation control: Obtain a valid nomination, verify identity, document payment or deposit and preserve the succession/escheat trail where relevant.
Provision-level reading sequence
- Read each subsection, clause, proviso and explanation in the official text.
- Apply section 2 definitions before testing the obligation or exception.
- Identify the appropriate Government and the applicable Central or State rule.
- Check commencement, section-specific notifications and saved predecessor-law instruments.
- Document the factual test and the evidence supporting the conclusion.
Provision map — subsection, clause and qualification
This map decomposes the section into its operative tests. Use the linked India Code text for exact numbering and wording.
Nomination
Pay an employee’s undisbursed dues to the valid nominee where the conditions are met.
Deposit route
Where payment cannot be made, deposit with the prescribed authority.
No nominee
Apply the statutory succession/escheat route.
Rules
Central Rules 45–47 and Form VII govern nomination/deposit handling in the central sphere.
Linked Code on Wages (Central) Rules, 2026
Authority, form and filing map
Evidence pack
- claim/appeal forms and orders
- wage/bonus records and proof
- nomination/deposit records
- statutory registers and returns
Compliance consequence
Apply the specific claims, recovery, adjudication, penalty and appeal provisions; do not infer a penalty solely from the section heading.
Remedy path: identify the claims authority, appellate authority, adjudicating officer, Inspector-cum-Facilitator or criminal court applicable to the issue.
Worked example
Before acting on payment of various undisbursed dues in case of death of employee, the employer records the applicable Government, employee category, operative instrument, calculation or procedural step, reviewer approval and evidence of completion.
Illustrative only. Apply actual wage notifications, contracts, dates, State rules and evidence.
Practical Q&A
Can an employment contract override this section?
Not where the contract reduces a statutory entitlement. Sections 60 and 61 must be considered, including any more favourable award, agreement or contract.
What should be checked before payroll or HR action?
Confirm coverage, appropriate Government, operative rate/order, the exact subsection and proviso, linked rule, evidence, approval and payment/filing deadline.
Primary sources
India Code — exact Section 44 text ↗
India Code — official consolidated Act PDF ↗
Ministry of Labour — Codes, Rules, notifications and FAQs ↗
Last official-source review: 16 July 2026.