Forms XVII 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.
Form XVII is the annual return, in four parts. Form XVIII is the contractor's half-yearly return. Form XIX is the register of accidents and dangerous occurrences, and Form XX is the register for leave with wages.
Form XVII (rule 72(5) read with rule 74): upload on or before the 28th or 29th day of February after each calendar year. Part I all establishments; Part II mines; Part III principal employers using contractors; Part IV self-declaration for EPF and ESI. Form XVIII (rules 72(5) and 98(7)): contractor, half-yearly. Form XIX (rule 75) and Form XX (rule 76): registers.
The rules behind the forms
Rule 72(5) of the Occupational Safety, Health and Working Conditions (Central) Rules, 2026 requires an employer to upload a return in Forms XVII and XVIII on the designated portal on or before the 28th or 29th day of February following the end of each calendar year. Rule 74 says the annual return in Form XVII, relating to categories of employees, health and welfare facilities, retrenchment or layoffs, bonus, maternity benefits and the like, is sent to the Inspector-cum-Facilitator electronically so as to reach on or before the last day of February. Rule 72(6) adds a closing return in Forms XVII and XVIII when an establishment is sold, abandoned or discontinued: within one month of sale or abandonment, or four months of discontinuance. Our rules 73-74 article and rule 72 article cover these.
The Central Rules apply where the Central Government is the appropriate Government. Where the State Government is the appropriate Government, the State's own OSH rules and forms apply. Our labour law compliance team can prepare and review these returns.
Form XVII: annual return
The form is for the year ending 31 December. Its instructions say: file on or before the 28th or 29th day of February every year; Part I is for all establishments; Part II is for mines in addition to Part I; "establishment" and "mines" have the meanings in the Code; and the return is to be filled in by a contractor or manpower supplier who has engaged more than 50 workers, and for mines even where one worker was employed during the relevant period.
Part I (all establishments)
| Section | What is reported |
|---|---|
| A. General information | LIN (from EPFO, ESIC, MCA, MoLE); return period (calendar year); name; employer email, telephone and mobile; premises name, sub-locality, district, state, pin code, geo co-ordinates |
| B. Hours | Hours of work in a day; number of shifts and hours in a shift |
| C. Manpower | Maximum and average employees on any day in the year; maximum migrant workers (section 59 of the Code); number of fixed term employees; split by directly employed and through contractor, by skill category (highly skilled, skilled, semi-skilled, unskilled), and by male, female and transgender |
| D. Contractors | Name with LIN of each contractor and contract labour engaged |
| E. Health and welfare amenities | Canteen (section 24(v)), crèche, ambulance room, safety committee (section 22(1)), safety officer (section 22(2)), qualified medical practitioner (section 12(2)), each with the establishment size to which it applies as stated in the form's instruction column |
| F. Industrial relations | Works committee, safety redressal committee, registered unions, negotiating union or council, workers dismissed, retrenched or discharged, man-days lost by strike or lockout, retrenchment and lay-off details |
| G. Maternity benefit | Female employees, those who availed maternity leave, those paid medical bonus, deductions from wages |
| H. Bonus | Employees covered, total bonus paid, date of payment |
| I. Accidents | Accidents keeping a person from work for 48 hours or more (section 10), fatal accidents with names of the deceased, dangerous occurrences (section 11), notifiable diseases in the Third Schedule with affected persons |
| J. Loss | Man-days and production lost due to accidents or dangerous occurrences |
Part II (mines only) has eight sections: A general information (organisation, ownership, mineral and mine type, mine code, depth); B statutory personnel required and employed as on 31 December; C method of working against safety parameters (production, voids, slopes, fire area, embankments, fencing, mock drills, explosives, horsepower); D medical examinations (IME and PME numbers); E vocational training (basic, refresher, special); F accidents, dangerous occurrences and occupational diseases; G Safety Management Plan and principal hazards; and H mines rescue station, filled by the mine owner and by the station superintendent.
Part III (principal employer) is headed "See rule 98(9)" and is submitted by the principal employer on the Shram Suvidha Portal: name, establishment, LIN, and for each month the contractors' names, addresses and LIN, name of work, maximum contract labour, amounts paid against the wage bill to the contractor, dates, and wages paid directly to contract labour by the principal employer if the contractor failed to pay. Rule 98(9) requires it to reach on or before the last day of February, except in contracts to produce a given result.
Part IV (self-declaration) is headed "See rule 72(8)" and applies to every establishment to which Chapters III (EPF) and IV (ESI) of the Code on Social Security, 2020 apply. It is a self-declaration for EPFO and ESIC contribution for the year with PAN, LIN, EPF and ESI code numbers, a month-wise statement of employees eligible and not eligible for membership, wages and contributions, a list of non-enrolled but eligible employees, contractor details, details of a tax benefit claimed for employer contribution under section 36(1)(iv) of the Income Tax Act (printed on the form; see our income-tax guides), and uploads of the balance sheet, Form 26AS and Form 26Q, which are marked mandatory.
Drafting slips and gaps in Form XVII.
- Instruction (2) says the return "consists of two parts", although the form prints four.
- Part I item 2a refers to "Rule.." of the Social Security Code with the number left blank.
- Part I section F speaks of a "Safety Redressal Committee (Section 4 of IR Code, 2020)"; the printed wording is as given and may be intended for a grievance committee. Check the Industrial Relations Code before answering.
- Part IV asks for salary sheets "as per Form-VIIIB (Register of Wages, Overtime & Dedcution)", a reference that does not match this Rules' Form XV.
- Rule 74 says "reach on or before the last day of February" and rule 72(5) says "28th or 29th" day; they describe the same date.
Form XVIII: half-yearly return by the contractor
Headed "See rule 72(5) and 98(7)", it is submitted electronically by the contractor to the Deputy Chief Labour Commissioner (Central) for January to June and July to December. It records the contractor's name and address, the principal employer and LIN, the contractor's LIN, licence number if applicable, the contract work with location, and a month-wise table: number of contract labour employed, total wages paid in the month, overtime, bonus, date and amount of wage bill received from the principal employer, ECR numbers of ESIC and EPF, whether wages were paid by the 7th of the month or the due date as applicable, and remarks.
Rule 98(7) requires it not later than thirty days from the close of the half year. Rule 72(5) separately requires Forms XVII and XVIII uploaded by 28 or 29 February after the calendar year. The two timings differ, and the text does not reconcile them; the contractor should meet the earlier date for each half year and file the second half within the February window, and ask the Deputy Chief Labour Commissioner's office if the portal shows something different.
Form XIX: register of accidents and dangerous occurrences
Headed "See rule 75", it implements rule 75, which refers to the registers required by section 33(a)(v) of the Code. Its seven columns: name of injured or deceased person (if any); date of accident or dangerous occurrence; date of report to the Inspector-cum-Facilitator; nature of accident or dangerous occurrence; date of return of the injured person to work; number of days the person was absent; and signature of the employer or representative. Our rules 75-76 article covers the rule.
Form XX: register for leave with wages
Headed "See rule 76", in Part I (adults) and Part II (adolescents), with a separate page for each worker. Fields: serial number; serial number in the register of workers; date of entry into service; interruptions (sickness and accidents, authorised leave, lock-out or legal strike, involuntary unemployment, others); leave due with effect from; whether leave was not desired during the next twelve months; date from which the worker is allowed leave; wages for leave paid in advance; discharged worker's date of discharge; date and amount of payment made in lieu of leave due; accumulated carry-forward leave; and remarks. Rule 76 requires one record for every employee, electronically or otherwise, shared once in a calendar year on demand, and preserved for five years after the last entry.
Practical examples
Example 1. A mine files Form XVII Part I and Part II, including the Safety Management Plan section, by the last day of February.
Example 2. A principal employer with three contractors files Part III with each contractor's monthly wage bill and any wages it paid directly.
Example 3. A contractor files Form XVIII for January to June within thirty days of 30 June.
Compliance checklist
- Diarise the last day of February and the thirty-day half-yearly date.
- Collect data for Part I from payroll, safety and HR systems throughout the year.
- Keep Forms XIX and XX up to date as events occur.
- For contractors, align LINs and ECR numbers before filing.
Need help with annual and half-yearly returns?
These returns draw on data from many departments, and the portal fields are detailed. Our team can build the data pack, review your draft and file on time. Start with our labour law compliance service.
Key takeaways
- Form XVII is the annual return, due by the last day of February after the calendar year.
- Part I applies to all, Part II to mines, Part III to principal employers, Part IV to EPF and ESI establishments.
- Form XVIII is the contractor's half-yearly return to the Deputy Chief Labour Commissioner (Central).
- Forms XIX and XX are registers of accidents and of leave with wages.
- The forms contain printed gaps and cross-reference slips; follow the portal and ask the office when in doubt.
Read next
- Rules 73-74: display on notice board and annual return
- Rules 75-76: register of accidents and register of leave with wages
- Rules 98-99: payment of wages and payment from security deposit
- Forms XIII to XVI: employee, attendance and wage registers and wage slip
Disclaimer: Based on the Occupational Safety, Health and Working Conditions Code, 2020 (as enacted) and, where noted, the Occupational Safety, Health and Working Conditions (Central) Rules, 2026 (G.S.R. 345(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.