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Sections 120-122 of the Occupational Safety, Health and Working Conditions Code, 2020: Overriding Effect, Inquiry After Accident and Publication of Reports

Section 120: the Code has effect notwithstanding any inconsistent law, award, agreement or contract of service, but an employee keeps any more favourable benefit and may agree to...

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Labour Laws
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October 1, 2026
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Last updated: October 2026Verified against: Government sources

Sections 120 to 122 of the Occupational Safety, Health and Working Conditions Code, 2020 (the OSH Code) deal with three different things. Section 120 says the Code overrides inconsistent laws and contracts, but never at the cost of a more favourable benefit. Section 121 lets the appropriate Government order an inquiry or survey after a serious accident or an epidemic of an occupational disease. Section 122 lets it publish board reports. If you are unsure how these sections touch your contracts or a live inquiry, our legal consultation team can advise.

Sections 120 to 122 at a glance

SectionSubjectKey point
120(1)Overriding effectCode prevails over inconsistent law, award, agreement or contract of service, made before or after the Code
120(1) provisoBetter benefits protectedEmployee continues to get the former benefit, even if he gets other benefits under the Code
120(2)Better agreements allowedNothing stops an employer granting more favourable rights or privileges
121(1)Inquiry by assessors or competent personsSerious-danger accident, or Third Schedule disease suspected in epidemic proportions
121(2)SurveyDirect a Chief Inspector-cum-Facilitator or a committee to survey safety or health at a workplace
121(3)PowersCivil court powers; Inspector-cum-Facilitator powers as necessary
121(4)ProcedureCentral Government may make rules
122PublicationAppropriate Government may publish board reports or extracts

Section 120: the Code overrides, but only upward

Section 120(1) says the provisions of the Code "shall have effect notwithstanding anything inconsistent therewith contained in any other law for the time being in force or in the terms of any award, agreement or contract of service whether made before or after the commencement of this Code". An employment contract cannot reduce a protection that the Code gives, for example daily hours or welfare facilities.

The proviso protects the employee. Where an award, agreement, contract of service or otherwise gives an employee benefits in any matter that are more favourable than the Code, the employee continues to get the former, "notwithstanding that he receives benefits in respect of other matters under this Code". So the comparison is matter by matter. An employer cannot argue that a worker who now gets a Code benefit in one matter loses a better contractual benefit in another.

Section 120(2) adds that nothing in the Code precludes an employee from entering into an agreement with an employer granting him rights or privileges in any matter more favourable than the Code.

Example. A contract gives a worker an annual leave entitlement better than the Code's. The Code comes into force. The employer cannot cut the leave to the Code level; the worker keeps the better leave and, separately, receives Code benefits on other matters such as the registers and notices the Code requires.

Section 121: inquiry into accidents and diseases

Section 121(1) applies where there is:

  • an accident in an establishment that has caused, or had the potentiality to cause, serious danger to employees and other persons within and in the vicinity of the workplace, whether immediate or delayed; or
  • any occupational disease specified in the Third Schedule that has been, or is suspected to have been, contracted in epidemic proportions.

The appropriate Government may then appoint one or more persons possessing legal or special knowledge to act as assessors or competent persons. Their job is to inquire into the causes of the accident and disease, fix responsibilities, suggest a plan of action to prevent such accidents or diseases in future and submit the report to the appropriate Government.

Section 121(2) is a separate survey power. The appropriate Government may direct a Chief Inspector-cum-Facilitator or any other officer under its control, or appoint a committee, to survey safety or health at work at any workplace or class of workplaces, or the effect of work activity on the health of employees and other persons in and near the workplace. The manner of the survey is prescribed by the appropriate Government.

Section 121(3) gives the officer or committee the powers of a civil court under the Code of Civil Procedure, 1908 for enforcing attendance of witnesses and compelling production of documents and material objects. They may also exercise such powers of an Inspector-cum-Facilitator as are necessary for the inquiry. Section 121(4) lets the Central Government make rules for the procedure of inquiry and survey.

What the Central Rules add

Rules 179 to 181 of the Central Rules, 2026 supply the procedure where the Central Government is the appropriate Government. Rule 179 says the competent person identifies the hazardous condition that caused the accident and the persons believed to be responsible, and the report must give conclusive findings and recommendations. Rule 180 lists who may appear at the inquiry, including the employer of the premises and any person injured, and says the inquiry or survey must be completed and submitted within three months of the order constituting it (rule 180(10)). Rule 181 covers surveys. For more detail see our article on rules 178 and 179. For State-sphere establishments, check the State's own rules.

For employers: an inquiry can lead to findings on responsibility, so preserve records, maintenance logs, training records and the accident notice you filed under sections 10 and 11. If a notice requires you to attend or produce documents, treat it as a court summons. Our legal consultation team can help you prepare.

Section 122: publication of reports

Section 122 is short: the appropriate Government "may, if it thinks fit, cause to be published any report submitted to it by the National Board or State Advisory Board or any extracts from any report submitted to it under this Code". The power is discretionary. It covers reports of the boards (see section 16) and, through the words "any report submitted to it under this Code", can extend to reports such as those under section 121.

Need help with inquiries and inconsistent contract terms?

If an accident has triggered a notice, or you are not sure whether your contracts and policies fall below the Code, our legal consultation team can review the documents, advise on the position and help you respond to an inquiry.

Key takeaways

  • The Code overrides inconsistent laws, awards, agreements and contracts, whenever made.
  • Better existing benefits survive, matter by matter, and better agreements are always allowed.
  • The appropriate Government can order an inquiry into a serious-danger accident or an epidemic Third Schedule disease, and order surveys of workplaces.
  • Inquiry officers have civil court powers over witnesses and documents.
  • Under the Central Rules, the inquiry or survey is to be completed within three months of the order.
  • Board reports may be published at the Government's discretion.

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 Sections 120-122

  • 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.

Can an employment contract give less than the Code?

No. Section 120(1) gives the Code overriding effect over inconsistent contracts of service and agreements.

Can I keep a better benefit under my old contract?

Yes. The proviso to section 120(1) says the employee continues to get the former, more favourable benefit.

What is not written down will be remembered differently by everyone involved.

— TaxClue Compliance Desk

Sections 120-122: 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. Section 120(1) gives the Code overriding effect over inconsistent contracts of service and agreements.

Yes. The proviso to section 120(1) says the employee continues to get the former, more favourable benefit.

After an accident causing or potentially causing serious danger, or where a Third Schedule occupational disease is contracted, or suspected, in epidemic proportions.

Assessors or competent persons with legal or special knowledge, or an officer or committee directed under section 121(2) for surveys.

Yes. Section 121(3) gives civil court powers to enforce attendance and compel production of documents and material objects.

No. Under section 122 publication is at the appropriate Government's discretion.