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Section 23 of the Occupational Safety, Health and Working Conditions Code, 2020: Employer Responsibility for Maintaining Health, Safety and Working Conditions

The employer shall be responsible to maintain in his establishment such health, safety and working conditions for employees as the Central Government prescribes (section 23(1))...

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Labour Laws
Published
October 1, 2026
Last updated
Oct 10, 2026
Reading time
6 min
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Last updated: October 2026Verified against: Government sources

Section 23 of the Occupational Safety, Health and Working Conditions Code, 2020 (the OSH Code) makes the employer responsible for maintaining the health, safety and working conditions that the Central Government prescribes. It is an enabling section: the detail comes from a list of ten matters on which the Centre may make rules, which the Central Rules, 2026 have now used.

Sub-sections at a glance

ProvisionContent
23(1)The employer is responsible to maintain in his establishment the health, safety and working conditions for employees as prescribed by the Central Government
23(2)(i)Cleanliness and hygiene
23(2)(ii)Ventilation, temperature and humidity
23(2)(iii)Environment kept clear of dust, noxious gas, fumes and other impurities
23(2)(iv)Adequate standard of humidification (artificially increasing air humidity), ventilation and cooling of air in work rooms
23(2)(v)Potable drinking water
23(2)(vi)Adequate standards to prevent overcrowding and provide sufficient space to employees or other persons employed
23(2)(vii)Adequate lighting
23(2)(viii)Sufficient arrangement for latrine and urinal accommodation for male, female and transgender employees separately, and maintaining hygiene in them
23(2)(ix)Effective arrangements for treatment of wastes and effluents
23(2)(x)Any other arrangement the Central Government considers appropriate

Two features stand out. First, the section names the Central Government as the prescribing authority. Where the State Government is the appropriate Government, check the State's OSH rules for how these conditions are applied to your establishment. Second, clause (vi) speaks of "employees or other persons" employed, so space standards are not limited to one class of staff.

Employers who need to map these ten heads to day-to-day site checks can get help from our labour law compliance service.

How the Central Rules, 2026 use section 23

The Rules give each head its own rule or rules, frequently split by type of establishment. The plan of the Rules, as we read the English text, runs like this:

Section 23(2) headCentral Rules
Cleanliness and hygiene; ventilation, temperature and humidityRules 22 and 23 (factory)
Dust, fumes and humidificationRules 24 and 25 (factory); further rules for mines, construction work, beedi and cigar premises, motor transport, dock work and plantations
Potable waterRule 44
Overcrowding and lightingRules 45 and 46
Latrines and urinalsRule 47
Waste and effluentsRule 48

We have confirmed the content of Rules 22 and 23. For example, Rule 22 requires the employer of every factory to keep workplaces, passageways, stairs and storerooms sanitary and hygienic; keep walls, ceilings, windows and skylights clean; keep floors clean and, so far as reasonably practicable, dry and non-slippery; where wet processes are carried on, provide effective drainage, false floors or dry standing places, and anti-skid footwear and protective gear without expense to employees; and arrange daily collection, storage and disposal or treatment of every type of waste under effective supervision.

Rule 23 requires, for a factory, suitable atmospheric conditions by natural or artificial means, adequate ventilation to clear smoke, fumes, steam and dust and to dilute inflammable or noxious gases, mechanical ventilation where natural ventilation is inadequate, protection from extreme weather conditions by changing working hours or providing protective clothes or other provisions at no cost to employees, and protection against heat radiation and excessive temperature from hot surfaces.

Read our separate articles for the rest: Rules 22 and 23 and Rule 44 on potable water.

Why section 23 matters beyond factories

Section 23 speaks of "his establishment". It is not limited to factories, though many of the Rules are written per type of establishment. The Code defines "establishment" in section 2; see establishment, factory and manufacturing process. Whether a rule applies to your establishment depends on the wording of each rule, so check each rule's opening words, such as "Employer of every factory" or "Employer of every factory, mine...".

Relationship to welfare facilities

Section 23 covers working conditions; section 24 covers welfare facilities such as washing, canteen, first aid, crèche and shelters. See section 24. The two are often inspected together.

Relationship to standards and employee duties

Standards declared under section 18 work alongside section 23, and employees must comply with them under section 13.

Example. A garment factory with a wet-finishing section has slippery floors and no standing mats, and the workers use their own footwear. Under Rule 22(iv), where the Central Rules apply, the employer should provide effective drainage, dry standing places and anti-skid footwear without expense to the employees. A separate issue in the same factory, such as a single toilet block used by all, would be checked against section 23(2)(viii) and the rule on latrines, which contemplates separate accommodation for male, female and transgender employees.

Consequences

Section 23 states no penalty. General penalty provisions begin at section 94; read them with the rule you are alleged to have breached.

Need help with working conditions compliance?

Turning the ten heads of section 23 into a site checklist, with rule references for your type of establishment, reduces surprises at inspection. Our labour law compliance team can help you build that checklist and keep the evidence.

Key takeaways

  • Section 23 makes the employer responsible for maintaining the prescribed health, safety and working conditions.
  • The Centre may prescribe ten matters, from hygiene and ventilation to potable water, lighting, separate latrines and urinals, and waste treatment.
  • The Central Rules, 2026 give effect to these, for example Rules 22 and 23 for factories.
  • Separate latrine and urinal accommodation is required for male, female and transgender employees.
  • Where the State is the appropriate Government, check the State's rules.

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 Section 23

  • 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.

Who is responsible under section 23?

The employer, in his establishment.

Who prescribes the conditions?

The Central Government, under section 23(1) and (2).

Keep your documents in an order a stranger could follow — one day an officer or auditor will have to.

— TaxClue Compliance Desk

Section 23: 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.

The employer, in his establishment.

The Central Government, under section 23(1) and (2).

Yes, clause (v) lists potable drinking water.

Clause (viii) requires sufficient latrine and urinal accommodation for male, female and transgender employees separately.

No. General penalty provisions apply; see section 94 onwards.

No. Many rules are drafted for specific types such as factory, mine or construction work.