Section 88: Power to require from employers statements regarding fatal accidents
Reviewed by Finin2min Editorial Desk · Last reviewed 30 August 2026
Section 88 — Defines the statutory power concerning require from employers statements regarding fatal accidents and the conditions attached to its exercise. Key operative text: (1) Where a competent authority receives information from any source that an employee has died as a result of an accident arising out of and in the course of his employment, he may send by registered post or where possible,…
The Code was commenced in stages: section 142 had earlier commencement, S.O. 5319(E) brought the specified provisions into force from 21 November 2025, and later commencement instruments must be read with the current India Code footnotes for the remaining clauses.
Provision / India Code ↗ · Official Act PDF ↗ · 2026 Central Rules ↗
Finin2min analysis — what the section actually does
Operative clauses
- (1) Where a competent authority receives information from any source that an employee has died as a result of an accident arising out of and in the course of his employment, he may send by registered post or where possible, electronically a notice to the employee's employer requiring him to submit, within thirty days of the service of the notice, a statement, in such form as may be prescribed by the State…
- (2) If the employer is of the opinion that he is liable to deposit compensation, he shall make the deposit within thirty days of the service of the notice.
- (3) If the employer is of the opinion that he is not liable to deposit compensation, he shall in his statement indicate the grounds on which he disclaims liability.
- (4) Where the employer has so disclaimed liability, the competent authority, after such inquiry as he may think fit, may inform any of the dependants of the deceased employee, that it is open to the dependants to prefer a claim for compensation, and may give them such other further information as he may think fit.
- (5) Where in the opinion of the competent authority, a dependant of the deceased employee is not in a position to engage an advocate to file a claim for compensation, the competent authority may provide an advocate to such dependant, from the panel of advocates maintained by the State Government.
Provisos, explanations & qualifications
- No proviso/explanation was separately extracted from this section text.
Thresholds and timelines in the text
- Power to required from employers statements regarding fatal accidents.—(1) Where a competent authority receives information from any source that an employee has died as a result of an accident arising out of and in the course of his employment, he may send by registered post or where possible, electronically a notice to the employee's employer requiring…
- (2) If the employer is of the opinion that he is liable to deposit compensation, he shall make the deposit within thirty days of the service of the notice.
Actors expressly appearing in the text
Employer, Employee / worker, State Government, Authority / officer
Full statutory text — Section 88
88. Power to required from employers statements regarding fatal accidents.—(1) Where a
competent authority receives information from any source that an employee has died as a result of an
accident arising out of and in the course of his employment, he may send by registered post or where
possible, electronically a notice to the employee's employer requiring him to submit, within thirty days of
the service of the notice, a statement, in such form as may be prescribed by the State Government, giving
the circumstances attending the death of the employee, and indicating whether, in the opinion of the
employer, he is or is not liable to deposit compensation on account of the death and a copy of such notice
shall also be sent by the competent authority in the same manner to the dependants of such employee
ascertained by the competent authority.
(2) If the employer is of the opinion that he is liable to deposit compensation, he shall make the deposit
within thirty days of the service of the notice.
(3) If the employer is of the opinion that he is not liable to deposit compensation, he shall in his
statement indicate the grounds on which he disclaims liability.
(4) Where the employer has so disclaimed liability, the competent authority, after such inquiry as he
may think fit, may inform any of the dependants of the deceased employee, that it is open to the dependants
to prefer a claim for compensation, and may give them such other further information as he may think fit.
(5) Where in the opinion of the competent authority, a dependant of the deceased employee is not in a
position to engage an advocate to file a claim for compensation, the competent authority may provide an
advocate to such dependant, from the panel of advocates maintained by the State Government.How to apply this provision
- Primary statutory test — (1) Where a competent authority receives information from any source that an employee has died as a result of an accident arising out of and in the course of his employment, he may send by registered post or where possible, electronically a notice to the employee's employer requiring him to submit, within thirty days of the service of the notice, a statement, in such form as may be prescribed by the State…
- Additional operative limb — (2) If the employer is of the opinion that he is liable to deposit compensation, he shall make the deposit within thirty days of the service of the notice.
- Numerical or timing control — Power to required from employers statements regarding fatal accidents.—(1) Where a competent authority receives information from any source that an employee has died as a result of an accident arising out of and in the course of his employment, he may send by registered post or where possible, electronically a notice to the employee's employer requiring…
- Evidence file — retain facts and records proving the role/status of: Employer, Employee / worker, State Government, Authority / officer.
Rules, forms and cross-references
Direct 2026 Central Rule mapping
Forms mapped
No prescribed form is directly mapped in the current concordance.
Other sections cited in this text
Related Labour Hub resources
A direct concordance is not exhaustive. Central/State jurisdiction, schemes, authority appointments, saved instruments and later notifications may change the practical route without changing the section wording.
Worked example
For a worker/member seeking a benefit connected with power to require from employers statements regarding fatal accidents, the file should show coverage, service/contribution facts, the rule/scheme and prescribed form, and the calculation/payment. One statutory point to test is: “Power to required from employers statements regarding fatal accidents.—(1) Where a competent authority receives information from any source that an employee has died as a result of an accident arising out of and in the course of his employment, he may send by registered post or w”
Illustration only; it is not statutory text or a substitute for applying the actual facts, jurisdiction, current rule/scheme and official instrument.
Q&A — Section 88
What does Section 88 of the Social Security Code cover?
Section 88 — Defines the statutory power concerning require from employers statements regarding fatal accidents and the conditions attached to its exercise. Key operative text: (1) Where a competent authority receives information from any source that an employee has died as a result of an accident arising out of and in the course of his employment, he may send by registered post or where possible,…
What is the main legal requirement or power in Section 88?
The first operative clause identified from the official text is: “(1) Where a competent authority receives information from any source that an employee has died as a result of an accident arising out of and in the course of his employment, he may send by registered post or where possible, electronically a notice to the employee's employer requiring him to submit, within thirty days of the service of the notice, a statement, in such form as may be prescribed by the State…” Read it with the remaining subsections and any proviso below.
Does Section 88 contain a proviso or explanation?
No standalone proviso or explanation was extracted from this section text. Check the full text below for clause-level qualifications.
What time limit, percentage or amount appears in Section 88?
The provision contains this numerical/time expression: “Power to required from employers statements regarding fatal accidents.—(1) Where a competent authority receives information from any source that an employee has died as a result of an accident arising out of and in the course of his employment, he may send by registered post or where possible, electronically a notice to the employee's employer requiring…” Apply it only in the clause and context in which it appears.
Which 2026 Central Rules are linked to Section 88?
No direct Central Rule is recorded in the current concordance. That does not exclude a relevant scheme, notification, State rule or enabling provision.
Is Section 88 currently operative?
The Code was commenced in stages: section 142 had earlier commencement, S.O. 5319(E) brought the specified provisions into force from 21 November 2025, and later commencement instruments must be read with the current India Code footnotes for the remaining clauses.
Source & verification trail
Act: Code on Social Security, 2020 — official India Code PDF ↗
Central Rules: Social Security (Central) Rules, 2026 — G.S.R. 344(E), 8 May 2026 ↗
Official library: Ministry of Labour & Employment — Labour Codes ↗
Source check: 20 August 2026. Individual professional interpretation should be re-reviewed when the section, rules, notification, scheme, State overlay or controlling judgment changes.