Rules 75 and 76 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 75 fixes the form of the register of accidents and dangerous occurrences: Form XIX. Rule 76 requires a record of leave with wages for every employee in Form XX, to be shared with the employee once a calendar year on demand and kept for five years.
Rule 75: the registers of accidents and dangerous occurrences required by section 33(a)(v) of the Code are maintained in Form XIX. Rule 76: the employer of every establishment keeps a record of leave with wages for every employee, electronically or otherwise, in Form XX, and shares the employee's leave record once in a calendar year, on demand. The register is preserved for five years after the last entry and is not destroyed even after that unless properly transferred to the new register.
The Code behind the rules
Section 33(a) of the Occupational Safety, Health and Working Conditions Code, 2020 (the OSH Code) requires a register in the prescribed form, electronically or otherwise, with particulars of workers including "leave, leave wages, overtime work, attendance and dangerous occurrences" (sub-clause (v)). Rules 75 and 76 fix the forms for two of those particulars. Rule 72 deals with the other registers; see our rule 72 article.
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. An accurate set of records depends on knowing which rules apply to each unit, and a payroll compliance audit is a practical way to test that.
Rule 75: register of accidents and dangerous occurrences
Rule 75 is a single sentence: the registers of accident and dangerous occurrences required by sub-clause (v) of clause (a) of section 33 "shall be maintained in FORM-XIX". The List of Forms calls Form XIX the "Register of accidents and dangerous occurrences".
Points to note:
- Form XIX. The form is in the Forms part of the Rules. This article does not reproduce it; read it for the columns.
- Separate from notice. The notice of accidents to the authorities is a different duty; see our rule 7 article and our sections 10 and 11 article. The register is the employer's own record.
- Electronic or otherwise. Section 33(a) allows an electronic register, and the Code's register includes "dangerous occurrences". Whatever medium you use, entries should be made promptly and be consistent with the notice board summary that rule 73 requires for the last five years; see our rules 73 and 74 article.
- Retention. Rule 75 does not state a separate retention period. The general rule in rule 72(1)(vii) and (7)(ii) is five years from the last entry; read rule 72 for the period that applies to Form XIX.
- Accidents that cause death or serious injury. These carry separate consequences under the Code; see our sections 102 and 103 article.
Rule 76: register of leave with wages
Rule 76 has two sub-rules.
| Sub-rule | Requirement |
|---|---|
| 76(1) | The employer of every establishment maintains, for every employee, a record of leave with wages, electronically or otherwise, in Form XX, and shares the employee's leave record once in a calendar year, on demand |
| 76(2) | The register is preserved for five years after the last entry and is not destroyed even after the expiry of that period unless properly transferred to the new register |
Form XX. The List of Forms describes Form XX as the "Register for leave with wages".
Every employee. The rule says "every employee", not only workers. Section 32 of the Code gives annual leave with wages to workers; see our section 32 explainer. The rule's wording is wider, so keep a record for all employees in the establishment. The Code's definition of "employee" decides who is covered; see our definitions article.
Sharing once a year. The employer shares the employee's leave record "once in a Calendar year, on demand". Two points follow. The duty arises on demand; the employer need not push the record out unasked. And the rule speaks of once in a calendar year, so a second request in the same year is not clearly covered. Treat a reasonable request as one to honour.
What the record supports. Annual leave with wages under section 32 depends on counting days worked, such as 180 days or more in a calendar year and one day of leave for every twenty days of work; carry-forward up to thirty days; encashment; and payment on exit. A sound Form XX makes those calculations checkable.
Five years, and not destroyed. Sub-rule (2) adds a safeguard. Even after five years, the register is not to be destroyed unless it has been properly transferred to the new register. In practice: when a register is closed and a new one opened, carry forward the balances and record the transfer before archiving the old register.
Working journalists and sales promotion employees
These groups have their own leave scheme in rule 66; see our rule 66 article. Rule 76 applies to "every employee" and does not exclude them, so keep their earned, medical and casual leave in the same record.
Practical examples
Example 1. An employee asks for her leave record in October. The employer extracts Form XX, shows days worked, leave earned, leave taken and the balance carried forward, and gives it to her. The employer records the date it shared the record.
Example 2. A company migrates to new payroll software. Before archiving the old leave register it transfers all balances to the new register and records the transfer, so the old register can be kept safely and not destroyed prematurely.
Example 3. A construction firm has a minor accident with no injury but a dangerous occurrence. It records it in Form XIX, adds it to the notice board summary and files any required notice separately.
Compliance checklist
- Adopt Form XIX and Form XX in your HR or safety system.
- Enter accidents and dangerous occurrences promptly and align with the notice board.
- Keep leave records for every employee and update each leave event.
- Share an employee's leave record once a calendar year on demand and log the date.
- Preserve registers for five years and transfer balances before closing a register.
Need help with leave and accident records?
Leave balances and accident entries are often kept in separate places and do not match. Our team can review how your registers map to the prescribed forms and check leave calculations against the Code. Start with our payroll compliance audit service.
Key takeaways
- Rule 75: registers of accidents and dangerous occurrences in Form XIX.
- Rule 76: leave with wages record for every employee in Form XX, electronic or otherwise.
- The employee's leave record is shared once in a calendar year on demand.
- The register is preserved for five years and not destroyed unless transferred to a new register.
- State rules apply where the State is the appropriate Government.
Read next
- Rule 72: registers, reports and records
- Section 32 of the OSH Code: annual leave with wages
- Rule 7: notice of accidents and dangerous occurrences
- Rule 66: holidays and leave for sales promotion employees and working journalists
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.