2.9.18:Insolvency and Bankruptcy Board of India (Voluntary Liquidation Process) Regulations, 2017
18. Claims by workmen and employees.
(3) The existence of dues to workmen or employees may be proved by them, individually or collectively, on the basis of-
(a) records available in an information utility; or
(b) other relevant documents which adequately establish the dues, including any or all of the following –
(i) a proof of employment such as contract of employment for the period for which such workman or employee is claiming dues;
(ii) evidence of notice demanding payment of unpaid amount and any documentary or other proof that payment has not been made; and
(iii) an order of a court or tribunal that has adjudicated upon the non-payment of dues, if any.
(4) The liquidator shall admit the claims of a workman or an employee on the basis of the books of account of the corporate person if such workman or employee has not made a claim.