Next due
11 OCTGSTR-1 · Outward supplies · Sep 2026tomorrow 15 OCTPF & ESI · Contributions · Sep 2026in 5 days 20 OCTGSTR-3B · Summary return · Sep 2026in 10 days 21 OCTTax Audit Report · Form 3CA/3CB · AY 2026-27 · extended from 30 Sepin 11 days 30 OCTAOC-4 · Financial statements · FY 2025-26in 20 days 7 NOVTDS / TCS deposit · Deducted in Oct 2026in 28 days 21 NOVITR filing · Audit cases · AY 2026-27 · extended from 31 Octin 42 days 29 NOVMGT-7 / 7A · Annual return · FY 2025-26in 50 days
All due dates

Rules 93 and 94 of the Occupational Safety, Health and Working Conditions (Central) Rules, 2026: responsibility of contractor and intimation of work order

Rule 93: wages not less than the Code on Wages, 2019 rates (or agreed rates); where contract labour does the same or similar work as the principal employer's direct workers...

Published
Updated
Reading time
8 min
Views
8
Questions
6 answered
  • Expert Reviewed
  • High Complexity
  • In-Depth Guide
Topic
Labour Laws
Published
October 1, 2026
Last updated
Oct 9, 2026
Reading time
8 min
0:00
Last updated: October 2026Verified against: Government sources

Rule 93 lists the contractor's standing responsibilities: wages at or above the Code on Wages rates, parity with the principal employer's direct workers doing similar work, EPFO and ESIC membership, and reporting changes on the Shram Suvidha Portal. Rule 94 requires the contractor to intimate each contract work order on the portal within fifteen days of receiving it.

The Code provisions behind the rules

Section 48(4) of the Occupational Safety, Health and Working Conditions Code, 2020 (the OSH Code) says the licence shall contain the responsibility of the contractor as may be prescribed by the appropriate Government. Rule 93 supplies that content. Section 50(1) says that when a contractor receives a work order to supply contract labour to, or execute a contract through contract labour in, an establishment, the contractor shall, "within such time and in such manner as may be prescribed", intimate the designated authority. Section 50(2) lets the designated authority, after giving the licence holder an opportunity of showing cause, suspend or cancel the licence if the contractor fails to give the intimation. See our section 50 explainer.

The Central Rules apply where the Central Government is the appropriate Government. Where the State is the appropriate Government, State rules prescribe the time and manner. If you have contracts across both regimes, a labour law compliance review will help you work out which applies where.

Rule 93: responsibility of contractor

Sub-ruleResponsibility
93(1)Wages payable to workers not less than the rates fixed under the Code on Wages, 2019, and where fixed by agreement, settlement or award, not less than those rates
93(2)Where contract labour performs the same or similar kind of work as workers directly employed by the principal employer, the holidays, hours of work and other conditions of service shall be the same as for those direct workers
93(3)In a dispute whether the work is of similar kind, the matter is referred to the concerned Deputy Chief Labour Commissioner (Central), whose decision is final
93(4)All contract labour shall be made members of the Employees' Provident Fund Organisation and the Employees' State Insurance Corporation, subject to applicability under the Code on Social Security, 2020 (36 of 2020)
93(5)The contractor shall notify any change in the number of contract labour or conditions of work on the Shram Suvidha Portal

Reading sub-rule (2): parity of conditions

The parity rule is about holidays, hours of work and other conditions of service. It does not by its words promise equal wages; wages are covered by sub-rule (1), which sets a floor at Code on Wages rates and agreed rates. The text says "other conditions of service", a phrase it does not define. The test is "same or similar kind of work" as direct workers of the same establishment. A principal employer that uses contractors for work its own staff also do should compare shift length, weekly off and holidays.

Sub-rule (3): who decides

The Deputy Chief Labour Commissioner (Central) decides the "similar kind of work" question and the decision is "final". The text does not give a procedure or time limit for that decision, and does not say whether a writ or other remedy remains available. The text is silent; take advice before relying on the word "final".

Sub-rule (4): EPFO and ESIC

All contract labour must be enrolled, "subject to applicability". The rule leaves the thresholds and coverage tests to the Code on Social Security, 2020 and the schemes under it. Employers should not read it as extending those schemes to workers outside their coverage; nor should they treat "contract" status as a reason to skip enrolment. See our payroll compliance audit service for a statutory payroll check.

Sub-rule (5): changes on the portal

Changes in the number of contract labour or conditions of work are notified on the Shram Suvidha Portal. If the number goes above the licence maximum, an amendment is also needed under rule 96; see our rules 95 and 96 article.

Rule 94: intimation of work order

Sub-ruleWhat it says
94(1)Every contractor shall, within fifteen days of receipt of a contract work order, intimate the work order through the Shram Suvidha Portal, with details: name of the principal employer, address of the premises where work is undertaken, date of commencement, number of contract labour employed under that work order, and duration of the work order
94(2)The details are sent by the contractor or an authorised representative
94(3)The intimation is sent electronically on the Shram Suvidha Portal

Rule 86(3) repeats the fifteen-day requirement as a condition of licence.

Consequences

Section 50(2) of the Code lets the designated authority suspend or cancel the licence after a show-cause opportunity if the intimation is not given. Rule 95 sets the revocation and suspension procedure for breaches of conditions and the Code's contract labour Part; see our rules 95 and 96 article. The text of rule 94 itself does not state a separate penalty or a late fee.

Practical points

  • Clock. Fifteen days from "receipt" of the work order. Record the date of receipt on the work order file.
  • One intimation per work order. The details refer to a single work order, with its own principal employer, premises, start date, headcount and duration.
  • Authorised representative. A consultant or employee can file if authorised; the contractor remains responsible.
  • Principal employer's interest. An unlicensed or non-compliant contractor can expose the principal employer under section 54 of the Code (employment from a non-licensed contractor is deemed a contravention). See our sections 53 and 54 explainer.

Practical examples

Example 1. A contractor receives a work order from a plant on 10 March for 120 workers for eight months. By 25 March it files the intimation on the portal with the principal employer's name, plant address, start date, number of workers and duration.

Example 2. Contract workers at a warehouse do the same picking work as the principal's own staff but get no weekly off. Rule 93(2) says their holidays and hours should match those of the direct workers. A dispute on "similar kind of work" goes to the Deputy Chief Labour Commissioner (Central).

Example 3. A contractor's headcount rises mid-contract. It notifies the change on the portal under rule 93(5) and, if the licence maximum is exceeded, applies for amendment.

Compliance checklist

  • Log the date each work order is received and file the intimation within fifteen days.
  • Check wages against the Code on Wages rates and any agreement, settlement or award.
  • Compare holidays and hours with the principal employer's direct workers on similar work.
  • Confirm EPFO and ESIC enrolment where applicable.
  • Update the portal when headcount or conditions change.

Need help with contractor obligations and work order filings?

Work order intimations, wage floors and statutory enrolment are routine but easy to miss across many sites. Our team can build a filing calendar and check payroll and statutory enrolment for your contractors. Start with our labour law compliance service.

Key takeaways

  • Rule 93 sets the contractor's responsibilities: wage floor, parity of holidays and hours with direct workers on similar work, EPFO and ESIC enrolment, and portal updates.
  • The Deputy Chief Labour Commissioner (Central) decides disputes on similar work, and the decision is final.
  • Rule 94 requires intimation of each work order within fifteen days of receipt, electronically on the Shram Suvidha Portal.
  • Failure to intimate can lead to suspension or cancellation after show cause (section 50(2)).
  • 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 Rules 93 and 94

  • 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.

By when must a contractor intimate a work order?

Within fifteen days of receipt (rule 94(1)).

What details must the intimation carry?

Name of the principal employer, address of the premises, date of commencement, number of contract labour under the work order and duration of the work order.

Provident fund and insurance contributions belong to the employee from the day they are deducted.

— TaxClue Labour Law Desk

Rules 93 and 94: a key compliance topic in Indian tax and corporate law that businesses and individuals must understand to remain compliant.

Related Services & Guides

Was this article helpful?
About the author
13,350 articles
Vikas Sharma Verified expert Tax & Compliance Expert

Experienced in company registration, GST, trademark, and compliance. Helping Indian businesses stay compliant.

Last reviewed: Live

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.

Within fifteen days of receipt (rule 94(1)).

Name of the principal employer, address of the premises, date of commencement, number of contract labour under the work order and duration of the work order.

If they do the same or similar kind of work, holidays, hours of work and other conditions of service are the same as for the direct workers (rule 93(2)).

The concerned Deputy Chief Labour Commissioner (Central); the decision is final under rule 93(3).

Yes, subject to applicability under the Code on Social Security, 2020.

Yes, an authorised representative under rule 94(2).