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Rule 66 of the Occupational Safety, Health and Working Conditions (Central) Rules, 2026: holidays and leave for sales promotion employees and working journalists

A working journalist or sales promotion employee is entitled to ten holidays in a calendar year with full wages. Earned leave is one month for every eleven months on duty...

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Labour Laws
Published
October 1, 2026
Last updated
Oct 9, 2026
Reading time
8 min
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Last updated: October 2026Verified against: Government sources

Rule 66 is a long rule with 22 sub-rules that set out holidays and leave for two groups: sales promotion employees and working journalists. It covers ten holidays a year, compensatory holidays, the procedure for applying for leave, earned leave, medical leave, quarantine leave, casual leave and cash compensation on exit.

Parent provision in the Code

Section 25(3) of the Occupational Safety, Health and Working Conditions Code, 2020 (the OSH Code) says a sales promotion employee or working journalist, in addition to such holidays, casual leave or other kinds of leave as the Central Government prescribes, shall be granted on request earned leave on full wages for not less than one-eleventh of the period spent on duty, and leave on medical certificate on half wages for not less than one-eighteenth of the period of service. The Code lets the Central Government set the accumulation ceiling, the encashment limit and conditions for cash compensation, and gives the heirs of an employee who dies in service the cash value of unavailed earned leave. Rule 66 fills in these blanks. See our section 25 explainer.

The Central Rules apply where the Central Government is the appropriate Government. Where the State Government is the appropriate Government, the State's own rules apply. If you employ medical representatives or journalists and want your leave policy checked, our employment and labour law advisory service can help.

Sub-rules grouped by subject

SubjectSub-rulesWhat they say
Holidays(1)-(4)Ten holidays in a calendar year; compensatory holiday within thirty days if required to attend on a holiday; wages on all holidays and on the weekly day of rest as if on duty
Procedure(5)-(10)Competent officers designated; written application to the competent officer; application for leave (other than casual, medical certificate and quarantine leave) not less than one month before, except in urgent or unforeseen cases; reasons recorded if refused or postponed, with a copy to the employee; holidays other than weekly rest days not prefixed or suffixed without prior sanction; holidays intervening during leave count as leave
Recall and fitness(11)-(13)Establishment may recall an employee on leave, with travelling allowance if the employee is away from headquarters, worked out under the establishment's travel rules; fitness certificate may be required after health leave from the designated qualified medical practitioner; establishment may designate such practitioners
Earned leave(14)-(15)One month on full wages for every eleven months on duty; stops accruing at 120 days due; period on duty includes the weekly holiday, holidays, casual leave and quarantine leave; wages on leave equal average monthly wages of the preceding twelve complete months (or the shorter period if less)
Cash compensation(16)On voluntary relinquishment or retirement at superannuation: up to 120 days of unavailed earned leave; leave refused by the employer is compensated; heirs are paid if the employee dies in service; termination other than as disciplinary punishment also qualifies; amount not less than the wages due for the period
Medical certificate leave(17)Half wages, not less than one month for every eighteen months of service, stops at 90 days; certificate from a qualified medical practitioner (with provisos for illness away from headquarters and for a second examination at the employer's cost); can be combined with earned leave up to 120 days at a time unless a Medical Board recommends more; option to convert to half the amount on full wages; ceilings relaxable for lingering illness such as tuberculosis
Quarantine leave(18)Full wages on the certificate of the designated practitioner (or a district or municipal health officer where none), up to 21 days or, in exceptional circumstances, 30 days; any excess adjusted against other leave due
Other leave(19)-(22)Extraordinary leave without wages, other leave and study leave at the discretion of the establishment; casual leave fifteen days a year at the establishment's discretion, at most five days at a time, not combined with other leave and not carried forward

Key points to read carefully

Both groups in one rule. Rule 66 treats a "working journalist or sales promotion employee" alike. The definitions sit in section 2 of the Code; see our definitions article for working journalist.

Earned leave. Sub-rule (14) follows the Code's one-eleventh figure: one month for every eleven months on duty. Accrual stops when the leave due reaches 120 days. The period "spent on duty" expressly includes weekly holidays, other holidays, casual leave and quarantine leave, so taking those does not reduce accrual. The wage during earned leave is the average monthly wage over the twelve complete months before the leave begins.

Cash compensation. Sub-rule (16) sets the Code's blank: a maximum of 120 days. It applies on voluntary relinquishment of the post, retirement on superannuation, and termination for any reason except as disciplinary punishment. Leave that the employer refused is compensated even if the limit looks reached. The amount cannot be less than the wages that would have been payable had the employee proceeded on leave on the day before the event.

Medical certificate leave. Sub-rule (17) lets an employee convert leave on half wages into half the number of days on full wages, and allows the employee to take it at request even when earned leave is due. The combined cap of earned leave plus medical leave is 120 days at one time, subject to a Medical Board recommendation.

Casual leave. Sub-rule (22) says "eligible ... at the discretion of the establishment for fifteen days in a calendar year", at most five at a time, not combined with other leave, lapsing at year end. Note that the word "discretion" means it is not an absolute entitlement as written.

Recall. An establishment may recall an employee from leave when it considers necessary. The employee then gets travelling allowance if away from headquarters.

Interaction with annual leave in section 32

General workers get annual leave with wages under section 32 of the Code at one day for every twenty days worked, among other conditions; see our section 32 explainer. Rule 66 is a separate, more generous scheme for working journalists and sales promotion employees. Section 25(3) applies "notwithstanding" sub-sections (1) and (2) of section 25 and is specific to these two groups. Read section 32 for other workers and confirm how it applies, if at all, to journalists and sales promotion employees before you merge the two leave schemes in your policy.

Practical examples

Example 1. A medical representative (sales promotion employee) has 22 months on duty and no leave taken. Earned leave accrued is two months. She applies in writing one month before the intended date. The competent officer records a reason if leave is refused or postponed and sends a copy of the order.

Example 2. A journalist retires with 130 days of earned leave unavailed. Cash compensation is capped at 120 days, at not less than the wages due for that period.

Example 3. A sub-editor falls ill while away from headquarters with the employer's permission. Under sub-rule (17)(ii), a certificate from any qualified medical practitioner will do, though the employer may arrange a check at its own expense.

Compliance checklist

  • Identify employees who fall in the two groups.
  • Designate competent officers and medical practitioners in writing.
  • Build a leave ledger for earned, medical, quarantine and casual leave.
  • Cap earned leave at 120 days accrued and compute cash compensation on exit.
  • Record reasons for any refusal or postponement and give a copy.

Need help with leave policy and payroll?

Leave rules for journalists and sales promotion staff are detailed, and encashment on exit is a common dispute. Our team can test your policy and ledger against the Code and the Central Rules. Start with our employment and labour law advisory service.

Key takeaways

  • Rule 66 covers working journalists and sales promotion employees together.
  • Ten holidays a year, with wages as if on duty.
  • Earned leave accrues at one month for every eleven months on duty, up to 120 days.
  • Medical certificate leave on half wages accrues at one month for every eighteen months, up to 90 days.
  • Casual leave is fifteen days a year at the establishment's discretion.
  • Cash compensation for unavailed earned leave is up to 120 days on exit, retirement or death.

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 66

  • 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 many holidays do they get?

Ten in a calendar year, under sub-rule (1).

What if they work on a holiday?

A compensatory holiday within thirty days following, on a mutually agreed day.

When in doubt, read the provision itself rather than a summary of it — including this one.

— TaxClue Compliance Desk

Rule 66: 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.

Ten in a calendar year, under sub-rule (1).

A compensatory holiday within thirty days following, on a mutually agreed day.

One month on full wages for every eleven months spent on duty, stopping at 120 days due.

Half-wage leave of not less than one month for every eighteen months of service, up to 90 days, on a qualified practitioner's certificate.

Sub-rule (22) says eligibility is at the discretion of the establishment, for fifteen days a year.

Cash compensation for earned leave not availed of, under the provisos to sub-rule (16).