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Rules 36-37 of the Code on Social Security (Central) Rules, 2026: Duration of Nursing Breaks and Crèche Facility

Each of the two nursing breaks under section 66 is of 15 minutes, plus up to 15 minutes of extra time for the journey to and from the crèche (rule 36). In every establishment...

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Last updated: October 2026Verified against: Government sources

For employers with women on the rolls, these two rules turn sections 66 and 67 of the Code into checklists. Rule 36 fixes the length of the two nursing breaks. Rule 37 sets the crèche threshold, location, space, staffing, equipment and the alternative of a monthly crèche allowance.

Rule 36: nursing breaks

Section 66 gives a woman two nursing breaks in the course of the working day (see our article on sections 65 and 66 and the older explainer on nursing breaks under the Maternity Benefit Act). Rule 36 adds the detail:

  • Each of the two breaks is 15 minutes long.
  • An extra sufficient period, depending on the distance to be covered, is allowed for the journey to and from the crèche or the place where the children are left while the women are on duty, but that extra period is up to 15 minutes.
  • If a dispute arises about the extra period, it is referred to the competent authority for decision.

The employer should therefore schedule each break with the journey time. Where the crèche is across an industrial park, for example, the extra time may be needed in full.

Rule 37: crèche facility

The threshold and the basic duty

In every establishment where fifty or more employees are ordinarily employed, a crèche must be provided and maintained for children under the age of six years of such employees. It must have adequate accommodation, lighting and ventilation and be kept clean and sanitary. The statutory obligation is in section 67 (see section 67). If you are unsure whether your headcount attracts the duty, our labour law compliance team can help you assess it.

The criteria at a glance

CriterionRequirement
LocationWithin one kilometre of the establishment and conveniently accessible to employees whose children are accommodated
Industrial parksThe competent authority may relax the one-kilometre limit for establishments in notified industrial parks or areas where a common crèche is provided and easily accessible
BuildingSafe and rain-proof
SpaceAt least ten square feet of floor area per child, and a suitably fenced play area
HoursMatching the working hours of employees; may work in shifts
StaffIn the charge of a woman with midwifery qualification or training as crèche attendant; if children exceed ten, she is assisted by female ayahs, one for every ten children up to six years
FurnishingsSufficient cots, beds, cotton sheets, rubber sheets, blankets, pillows, toys and like items
FeedingSuitable arrangement for female employees to feed children below fifteen months during the intervals
SanitationAdequate bathrooms, toilets, washbasins, clean towels and soap
HealthFirst aid in proper condition under trained female staff
Kitchen and foodA kitchen with utensils for boiling milk and preparing refreshments; drinking water, milk and wholesome refreshments for the children

The crèche allowance alternative (rule 37(2)(viii))

A crèche need not be built where an agreement provides otherwise:

  • Where there is a sole negotiating union or a negotiating council under section 14 of the Industrial Relations Code, 2020, that union or council may agree with the employer that the crèche facility under section 67 shall be provided, and if not provided, a crèche allowance shall be paid every month.
  • Where there is no such union or council, the majority of the employees of the establishment may make that agreement with the employer.
  • The agreement covers women, widower or single-parent employees who have children below the age of six and are eligible.
  • The amount shall not be less than Rs 500 per month per child, or such amount as the Central Government may notify from time to time.
  • The allowance is admissible for two children only, except where the number of children exceeds two because a second child's birth results in multiple births.

The rule's wording makes the allowance a consequence of the agreement and of the crèche not being provided. Employers should read the agreement carefully and confirm the notified amount, if any, before fixing the monthly figure.

Worked example

A factory employs 120 people, including women with small children. The crèche must be within one kilometre of the factory gate, have at least ten square feet per child, a fenced play area and a midwifery-trained attendant. With 25 children enrolled (more than ten), the attendant must be assisted by female ayahs at the rate of one ayah for every ten children. If the majority of employees and the employer instead agree on an allowance in lieu, an eligible employee with three children under six can claim it for two of them, at not less than Rs 500 per month per child. (Illustrative.)

Practical tips

  • Count employees ordinarily employed, not only women, when testing the fifty threshold.
  • Match the crèche hours to shift timings.
  • For an industrial park, ask the competent authority for the one-kilometre relaxation in writing.
  • Document any agreement with the union, council or majority of employees.
  • Central Rules apply where the Central Government is the appropriate Government; where a State is, its own rules apply.

Need help with crèche and maternity compliance?

Checking headcount, premises and agreements before an inspection saves time and disputes. Our labour law compliance practice can help you review your crèche arrangements against these rules.

Key takeaways

  • Two 15-minute nursing breaks, plus up to 15 minutes of travel time (rule 36).
  • Crèche duty starts at fifty or more employees; children under six (rule 37(1)).
  • Within one kilometre, ten square feet per child, fenced play area, midwifery-trained attendant, one ayah per ten children above ten.
  • Crèche allowance: not less than Rs 500 per month per child, for two children, by agreement.
  • Disputes about extra break time go to the competent authority.

Read next

Disclaimer: Based on the Code on Social Security, 2020 (as enacted) and, where noted, the Code on Social Security (Central) Rules, 2026 (G.S.R. 344(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.

Quick recapKey facts & short answers

Key Facts About Rules 36-37

  • 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.

How long is each nursing break?

Fifteen minutes, with an extra period of up to fifteen minutes for the journey to and from the crèche.

Who decides a dispute about the extra period?

The competent authority (rule 36(2)).

An appointment letter that states the terms prevents most of the disputes that follow.

— TaxClue Labour Law Desk

Rules 36-37: 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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Short, direct answers to the 6 questions readers ask most on this topic.

Fifteen minutes, with an extra period of up to fifteen minutes for the journey to and from the crèche.

The competent authority (rule 36(2)).

Where fifty or more employees are ordinarily employed.

It must be within one kilometre, but the competent authority can relax this for establishments in notified industrial parks or areas with a common crèche.

Not less than Rs 500 per month per child, or such amount as the Central Government may notify, for two children only.

It applies where a sole negotiating union, negotiating council or the majority of employees agree with the employer and the crèche is not provided.