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Gujarat Occupational Safety, Health and Working Conditions Rules, 2025: hours of work, weekly and compensatory holidays, overtime, annual leave with wages and the conditions for employing women

The rules are the Gujarat Occupational Safety, Health and Working Conditions Rules, 2025, as notified on 6 June 2025 (Gujarat Government Gazette, Extraordinary, 12 June 2025), in...

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Labour Laws
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October 4, 2026
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Oct 4, 2026
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Last updated: October 2026Verified against: Government sources

Chapter V (rules 24 to 28) and Chapter VIII (rule 45) of the Gujarat Occupational Safety, Health and Working Conditions Rules, 2025 govern weekly holidays, compensatory holidays, overtime, the notice of periods of work and the conditions for women working at night. Leave with wages appears in the chapter heading, and the register and card for it are in rules 32 and 33.

Later amendments and State notifications under these rules should be checked in the State Gazette.

Commencement and Central rules

Rule 1(4) reads: "They shall come into force from the date on which the Occupational Safety, Health and Working Conditions Code, 2020, come into force." The four Labour Codes were brought into force from 21 November 2025. The Central rules on the same subjects are in rule 64 (working hours), rules 67 and 68 (weekly and compensatory holidays), rule 69 (overtime wages) and rules 83 and 84 (women and dangerous operations). The hours rules under the Code on Wages are in our article on the Gujarat wage rules on hours. A payroll compliance audit can test your overtime computation against the figures below.

The rules at a glance

ObligationRuleForm or registerTime limit or rate as printedAuthority
Work on the first day of the week (factory)24(A)Notice to the Inspector-cum-Facilitator's office and displayed in the factoryBefore the day or the substituted day, whichever is earlierInspector-cum-Facilitator
Register of compensatory holidays (factory)24(A)(2)(4)Form 10Preserved three years after the last entryInspector-cum-Facilitator
Overtime wages25Overtime slips in duplicateTwice the ordinary rate for work beyond eight hours a day or forty-eight a weekEmployer
Muster roll for exempted factories25(A)(5)Form 11Always availableInspector
Notice of periods of work28Form 12Copy in duplicate sent before the day work beginsInspector-cum-Facilitator
Leave with Wages Register32Form 19Preserved three years after the last entryInspector-cum-Facilitator
Leave card33Form 20Not kept by the Manager more than a week at a timeWorker

Weekly holidays and compensatory holidays (rule 24)

Factories. No adult worker is required or allowed to work in a factory on the first day of the week unless he has or will have a whole-day holiday on one of the three days immediately before or after, and the manager, before the first day or the substituted day (whichever is earlier), has delivered a notice at the Inspector-cum-Facilitator's office of the intention and of the substituted day, and displayed a notice in the factory. No substitution may result in a worker working more than ten days consecutively without a whole-day holiday. The notice may be cancelled by a notice delivered and displayed not later than the day before the first day or the holiday to be cancelled, whichever is earlier. Compensatory holidays are spaced so that not more than two holidays are given in one week, except for work that must be carried on continuously for technical reasons. The manager displays, on or before the end of the month in which holidays are lost, a notice of the compensatory holidays in the following month with dates; later changes are made at least three days in advance. A compensatory holiday due must be given before discharge or dismissal and is not part of any notice period. The Form 10 register is preserved for three years.

Building and construction work. Each building worker gets a weekly rest day, ordinarily Sunday, which the employer may change on a displayed notice at the place specified by the Inspector-cum-Facilitator. Work on a rest day needs a substituted whole-day rest within the five days before or after, and never more than ten consecutive days without rest. Wages for the rest day are at the rate of the preceding day; where a worker works on the rest day and gets a substitute, he is paid at the overtime rate for the day worked and at the preceding day's rate for the substitute. The compensatory-holiday spacing and notice rules match those for factories.

Overtime (rule 25)

Factories. A worker who works more than eight hours in a day or forty-eight hours in a week is entitled to overtime wages at twice his ordinary rate of wages. "Ordinary rate of wages" means basic wages plus the allowances the worker is entitled to, including the cash equivalent of the concessional sale of food grains and other articles, but not bonus or overtime wages. For piece-rate workers, the time rate is the daily average of full-time earnings for the days actually worked on the same or identical job in the preceding calendar month. Overtime is entered in overtime slips in duplicate, and a signed copy goes to the worker immediately after the overtime; the Chief Inspector-cum-Facilitator may permit weekly slips where daily slips are not possible. Exempted factories and exempted workers are on a muster roll in Form 11.

Construction. Overtime beyond eight hours a day or forty-eight a week is paid at twice the ordinary rate at the end of each wage period; in counting, a fraction of 15 to 30 minutes counts as 30 minutes and more than 30 minutes counts as an hour; for a monthly-paid worker the daily wage is 1/26th of the monthly wage. Spread-over may exceed twelve hours for the listed works (urgent repairs, preparatory work, intermittent work, continuous technical work, and others), subject to a limit that no worker works overtime exceeding one hundred twenty-five hours in any quarter of a year.

Other Chapter V rules (rules 26 to 28)

  • Newspaper printing presses (rule 26): exempted from the overlapping-shift provision on conditions: distinct-colour badges for each relay, the colour in the notice of periods of work, a flag or light of the colour of the relay at work, and an identity card without charge with photograph.
  • Double employment (rule 27): the Inspector-cum-Facilitator may allow an adult worker to work in more than one factory on the same day if he has not worked more than forty-eight hours in a week and has weekly holidays under rule 24, with a note in the register.
  • Notice of periods of work (rule 28): Form 12, shown at conspicuous places on a notice board or electronic board, with every day's periods; a copy in duplicate by registered post or electronically goes to the Inspector-cum-Facilitator before work begins.

Leave with wages: register and card (rules 32 and 33)

Chapter V does not print rules on the amount of annual leave with wages. The Gujarat OSH Rules require the factory Manager to keep the Leave with Wages Register in Form 19, preserved for three years after the last entry, and to give each worker a leave card in Form 20 that is the worker's property and is not kept by the Manager for more than a week at a time. A lost card is replaced within fifteen days.

Women at night (rule 45)

Women may be employed at night, or before 6.00 a.m. and beyond 7.00 p.m., on these conditions: her consent; no employment against the maternity benefit provisions of the Social Security Code, 2020; adequate transport to and from her residence; a well-lit workplace including passages; toilet, washroom and drinking facilities near the workplace; safe, secure and healthy conditions; and compliance with the Sexual Harassment of Women at Workplace Act, 2013 and its rules.

A worked example

Saraswati Textiles Pvt Ltd, Surat, needs its weavers on a Sunday (the first day of the week). Before the Sunday, the manager delivers a notice at the Inspector-cum-Facilitator's office naming the substituted holiday, within the three days before or after, and displays it in the factory. A weaver works nine hours one day; for the extra hour the company pays twice his ordinary rate (basic wages plus allowances, excluding bonus) and gives him a signed overtime slip.

Need help with overtime and holiday compliance?

Overtime at twice the ordinary rate depends on what counts as ordinary wages and on the slips kept. Our payroll compliance audit team can test your computations and registers against rules 24, 25, 28, 32 and 33.

Key takeaways

  • Overtime is twice the ordinary rate for work beyond eight hours a day or forty-eight a week.
  • Work on the first day of the week needs a substituted holiday within three days and prior notice.
  • Compensatory holidays: not more than two in a week; notice by month end; changes three days ahead.
  • Keep Form 10, Form 19 and Form 20 records; display Form 12.
  • Night work by women needs consent, transport, lighting and nearby facilities.

Read next

Disclaimer: Based on the State or Union territory rules named above, as notified under the Labour Codes and consulted on 4 October 2026. Later amendments, State notifications, fees and forms should be checked in the State Gazette and on the State labour department website. This article is general information, not legal advice; check the official text before acting.

Quick recapKey facts & short answers

Key Facts About Gujarat

  • Applies in: All states across India, under the relevant central law.
  • Mode: Mostly online via the official government portal.
  • Typical timeline: Ranges from a few days to a few weeks depending on the case.
  • Non-compliance: May attract penalties, interest or late fees.
  • Expert help: TaxClue completes the entire process end to end for you.

What is the overtime rate in a Gujarat factory?

Twice the ordinary rate of wages for work beyond eight hours in a day or forty-eight hours in a week (rule 25(A)(1)).

What is included in the ordinary rate?

Basic wages plus allowances, including the cash equivalent of concessional food grains, excluding bonus and overtime wages (rule 25(A)(2)).

Read the notice the day it arrives; most of the damage is done by the weeks it sits unopened.

— TaxClue Compliance Desk

Gujarat: a key compliance topic in Indian tax and corporate law that businesses and individuals must understand to remain compliant.

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Disclaimer: This article is for general informational purposes only and does not constitute professional tax, legal or financial advice. Laws, rates and due dates change and can vary by individual case — always verify with the relevant government source (e.g. mca.gov.in, incometax.gov.in) or consult a qualified professional before acting. TaxClue accepts no liability for decisions taken based on this content.

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Questions, answered

Short, direct answers to the 6 questions readers ask most on this topic.

Twice the ordinary rate of wages for work beyond eight hours in a day or forty-eight hours in a week (rule 25(A)(1)).

Basic wages plus allowances, including the cash equivalent of concessional food grains, excluding bonus and overtime wages (rule 25(A)(2)).

15 to 30 minutes counts as 30 minutes; more than 30 minutes counts as an hour (rule 25(B)(2)).

Not more than ten consecutively (rule 24).

Form 12 (rule 28).

Consent, transport, a well-lit workplace, facilities near the workplace, safe conditions and compliance with the 2013 Act (rule 45).