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Rule 47 of the Occupational Safety, Health and Working Conditions (Central) Rules, 2026: latrine and urinal accommodation

The employer of every factory, mine, building or other construction work, beedi and cigar premise, motor transport undertaking, dock work and plantation must provide sufficient...

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Labour Laws
Published
October 1, 2026
Last updated
Oct 1, 2026
Reading time
6 min
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Last updated: October 2026Verified against: Government sources

Rule 47 sets the toilet standard for workplaces. It requires separate latrines and urinals for male, female, transgender and disabled employees, fixes numbers per headcount, requires sanitary napkins without charge in women's toilets, and lays down finish, privacy, water and signage rules.

The Code source

Section 24 of the Occupational Safety, Health and Working Conditions Code, 2020 (the OSH Code) deals with welfare facilities in the establishment, and rule 47 puts the sanitation part of those facilities into numbers. Read the section in our section 24 explainer.

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 apply. For a sanitation audit of your sites, see our labour law compliance service.

The sub-rules at a glance

Sub-ruleDuty
(1)(i)Sufficient latrine and urinal accommodation at conveniently accessible places, separately for male, female, transgender and persons with disabilities
(1)(ii)Sufficiently lighted and ventilated; kept clean and sanitary at all times
(2)(i)Floors of latrines, urinals and sanitary blocks kept non-slippery
(2)(ii)Internal walls in glazed tiles, or finished with a smooth, polished, impervious surface
(2)(iii)Sanitary pans of latrines and urinals kept washed and clean at all times
(3)At least one separate latrine for every 25 male and 15 female employees; at least one separate latrine each for persons with disabilities and for transgender employees; at least one urinal for every 15 males employed at the same time; sufficient water in every latrine and urinal
(4)"Cleaning in progress" signage, in English or Hindi and the local language, outside during cleaning
(5)Washbasin with tap water
(6)Sanitary napkins in sufficient quantity, without charge, kept in women's toilets and replenished daily
(7)Lidded disposable bins in women's toilets for used napkins, safely disposed of; lidded bins also in toilets for men, transgender and disabled persons
(8)Every latrine under cover and partitioned for privacy, with a proper door, fastenings and exhaust
(9)Where male, female, transgender and disabled employees are employed, notice outside each block: "For men only", "For women only", "For transgender persons only" or "For persons with disabilities only", in Hindi or English and the local language
(10)Waste or sullage water from latrines and urinals treated and safely disposed of
(11)Water taps in or near latrines where piped supply exists; otherwise water by tap or otherwise, conveniently accessible in or near the latrines and urinals

Reading the numbers in sub-rule (3)

The text says "at least one separate latrine accommodation, for every 25 male and 15 female employees". The sense is one latrine per 25 male employees and one per 15 female employees. The urinal ratio is one per 15 males "employed at the same time", so use the shift's headcount, not total roll strength.

Workforce on one shiftLatrines (minimum)Urinals (minimum)
50 men24 (50 / 15, rounded up)
30 women2Not applicable
1 or more transgender employees1 separateNot stated
1 or more employees with disabilities1 separateNot stated

The rule does not say how fractions are handled. Rounding up is the safer reading for compliance, but the text is silent. It also does not set a latrine ratio for transgender or disabled employees beyond "at least one separate" each.

Mobile toilets

The proviso at the end says that in building or other construction work, plantation and dock works, facilities of mobile toilets are provided wherever required. A road crew, an estate field gang or a quayside gang can therefore meet the rule with mobile units, but the other sub-rules (separation, napkins, water, privacy, signage) are still read as applicable. The text does not say they are relaxed.

Practical points

  • Sanitary napkins without charge are a statutory duty under (6), replenished daily, not a welfare gesture.
  • Bins are required in every toilet type under (7), not only women's.
  • Signage must name each category if all four are employed (9).
  • Sullage treatment under (10) links to rule 48 on waste and effluents; see our rule 48 article.

Consequences

Rule 47 states no penalty of its own. Contravention is dealt with under the Code's penalty provisions; see our section 94 explainer. For the older factory-only framework, see our guide to welfare provisions under the Factories Act.

Practical examples

Example 1. A garment factory has 60 women on one shift. At one latrine per 15 women it needs at least four latrines for women, with a lidded bin, daily napkin stock and a washbasin with tap water.

Example 2. A construction contractor puts mobile toilets on a highway stretch. It places signs for each category, schedules daily cleaning with a "cleaning in progress" sign and arranges treated disposal of sullage.

Example 3. A plant employs one transgender employee. It must provide at least one separate latrine for transgender employees, with the matching notice outside.

Need help with workplace sanitation compliance?

Headcount ratios, napkin stock, signage and sullage disposal are all checkable on a walk-through. Our labour law compliance team can help you build a site checklist from rule 47 and work out the numbers for each shift.

Key takeaways

  • Rule 47 applies to seven kinds of workplace, including plantation, dock and construction work.
  • Latrines and urinals must be separate for male, female, transgender and disabled employees.
  • Minimum: one latrine per 25 male and 15 female employees, one each for transgender and disabled employees, one urinal per 15 males employed at the same time.
  • Sanitary napkins are supplied without charge and replenished daily; lidded bins are required.
  • Construction, plantation and dock work must provide mobile toilets wherever required.
  • State rules apply where the State is the appropriate Government.

Read next

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.

Quick recapKey facts & short answers

Key Facts About Rule 47

  • 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.

Must employees pay for sanitary napkins?

No. Sub-rule (6) says they are provided without charge, in sufficient quantity, replenished daily.

How many toilets does a 100-man shift need?

At least four latrines at one per 25 male employees, and at least seven urinals at one per 15 males employed at the same time, rounding up. The text does not mention rounding.

Keep the acknowledgement. A filing you cannot prove is a filing you may have to defend.

— TaxClue Compliance Desk

Rule 47: 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.

People also ask

Questions, answered

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

No. Sub-rule (6) says they are provided without charge, in sufficient quantity, replenished daily.

At least four latrines at one per 25 male employees, and at least seven urinals at one per 15 males employed at the same time, rounding up. The text does not mention rounding.

Sub-rule (3) requires at least one separate latrine for them.

Glazed tiles, or a smooth, polished and impervious surface.

The proviso requires mobile toilet facilities wherever required for construction, plantation and dock work.

Hindi or English and the local language.