Rules 73 and 74 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.
Rule 73 lists what an employer must display at the workplace: the establishment's name and address, hours of work, wage period, date of wage payment, accident details for five years, the Inspector-cum-Facilitator's name and address, and the date of payment of unpaid wages. Rule 74 requires an annual return in Form XVII to reach the Inspector-cum-Facilitator by the last day of February.
Rule 73: display at conspicuous places, in English or Hindi and the local language, the name and address of the establishment, hours of work, wage period, date of payment of wages, details of accidents and dangerous occurrences for the last five years, the name and address of the jurisdictional Inspector-cum-Facilitator and the date of payment of unpaid wages. Rule 74: send the annual return in Form XVII electronically so as to reach the Inspector-cum-Facilitator on or before the last day of February following each calendar year.
Parent provisions in the Code
Section 33(b) of the Occupational Safety, Health and Working Conditions Code, 2020 (the OSH Code) requires an employer to display notices at the workplace in such manner and form as the appropriate Government prescribes. Section 33(d) requires the employer to file a return electronically or otherwise to the Inspector-cum-Facilitator in the manner and during the periods prescribed. Rules 73 and 74 are those prescriptions. Our section 33 explainer covers the whole section.
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 apply. A labour law compliance review can help you place each establishment and build a single calendar of displays and returns.
Rule 73: what the notice board must show
Rule 73 says every employer shall display, or cause to be displayed, at conspicuous places of the workplace of the establishment under their control, notices showing:
| Item | Detail |
|---|---|
| Name and address of the establishment | As stated |
| Hours of work | The periods of work |
| Wage period | The period for which wages are paid |
| Date of payment of wages | The regular pay date |
| Accidents and dangerous occurrences | Details for the last five years |
| Inspector-cum-Facilitator | Name and address of the one with jurisdiction |
| Unpaid wages | Date of payment of unpaid wages to such workers |
The notices are "in English or Hindi and in the local language".
Practical reading. The rule is a single board list. You can keep all items on one board or on several notices, provided each is at a conspicuous place. Review the board when any detail changes, for example a new pay date, a new Inspector-cum-Facilitator jurisdiction, or a fresh accident.
Accident details for five years. The rule asks for "details of accident and dangerous occurrence in the establishment for the last five years". It does not say how much detail. A dated summary of each event, in the same terms as your accident register (see our rules 75 and 76 article), is a sensible approach, but no personal data beyond what is needed for the summary. The notice of accidents to the authorities is separate; see our rule 7 article.
Hours of work. The hours on the board should agree with the notice of periods of work in Form XII; see our rules 70 and 71 article. A mismatch invites questions.
Unpaid wages. The rule asks for the date of payment of unpaid wages to such workers. The text does not explain the mechanics; read it with the wage provisions of the Code on Wages, 2019 and your payroll practice.
Electronic display. Rule 73 does not mention electronic boards, unlike rules 67 and 71. The safer course is a physical board, with an electronic copy as an addition.
Rule 74: the annual return
Rule 74 says every employer of an establishment "shall send an annual return relating to such establishment in FORM-XVII related to category of employees, health and welfare facilities, retrenchment or layoffs, bonus, maternity benefits etc. to the Inspector-cum-Facilitator having jurisdiction so as to reach on or before the last day of February following the end of each calendar year electronically".
| Element | Rule 74 |
|---|---|
| Who | Every employer of an establishment |
| Form | Form XVII, the annual return |
| Content | Category of employees, health and welfare facilities, retrenchment or layoffs, bonus, maternity benefits, etc. |
| To whom | Inspector-cum-Facilitator having jurisdiction |
| When | So as to reach on or before the last day of February following the end of each calendar year |
| How | Electronically |
The date. Rule 74 says "so as to reach" by the last day of February. Rule 72(5) says upload on the designated portal on or before the 28th or 29th day of February in Forms XVII and XVIII. Both point to the same month-end: 28 February, or 29 February in a leap year. Treat the return as due by then and file early rather than on the last day. Our rule 72 article covers the broader return rules, including the further return on sale or closure and the PF and ESI self-declaration in Part IV of Form XVII.
Calendar year. The return runs by calendar year, not financial year. A return for calendar year 2026 is due by the last day of February 2027.
Form XVIII. The List of Forms describes Form XVIII as a half-yearly return for a contractor to the Deputy Chief Labour Commissioner (Central). Rule 72(5) refers to both forms. Read each form in the Rules to see which applies to your role.
Failure to file. Omission to furnish a return has a penalty provision in the Code; see our sections 97 to 99 explainer.
Practical examples
Example 1. A packaging company with a plant and a warehouse, in separate Inspector-cum-Facilitator jurisdictions, prepares one board for each. Each shows its own address, hours, pay date, the local Inspector-cum-Facilitator and accident details for five years.
Example 2. An employer's accident board has entries for the last six years. Rule 73 asks for the last five, so the oldest entry is removed.
Example 3. A company collects the data for Form XVII in January from its HR, payroll and welfare teams and files it in the second week of February for the previous calendar year, leaving a buffer before the month-end.
Compliance checklist
- List every establishment and its jurisdictional Inspector-cum-Facilitator.
- Build a notice board with all rule 73 items in English or Hindi and the local language.
- Keep the five-year accident summary current.
- Align hours on the board with Form XII.
- Collect Form XVII data each January and file early.
- Keep proof of submission.
Need help with displays and annual returns?
A missed return or an outdated board is a simple error that is easy to avoid with a calendar. Our team can set up a yearly compliance calendar and review your returns against the Code and the Central Rules. Start with our labour law compliance service.
Key takeaways
- Rule 73 lists seven items for the notice board, in English or Hindi and the local language.
- Accident and dangerous occurrence details cover the last five years.
- Rule 74 requires the annual return in Form XVII to reach the Inspector-cum-Facilitator by the last day of February.
- The return is for the calendar year and is filed electronically.
- Rule 72(5) refers to Forms XVII and XVIII on the designated portal.
- State rules apply where the State is the appropriate Government.
Read next
- Section 33 of the OSH Code: maintenance of registers, records and filing of returns
- Rule 72: registers, reports and records
- Rule 7: notice of accidents and dangerous occurrences
- Sections 97 to 99: contravention, falsification of records and omission to furnish returns
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.