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Section 24 of the Occupational Safety, Health and Working Conditions Code, 2020: Welfare Facilities in the Establishment

The employer must provide and maintain prescribed welfare facilities, including separate washing facilities, bathing places and locker rooms, a place for keeping and drying...

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Labour Laws
Published
October 1, 2026
Last updated
Oct 8, 2026
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Last updated: October 2026Verified against: Government sources

Section 24 of the Occupational Safety, Health and Working Conditions Code, 2020 (the OSH Code) makes the employer responsible for providing and maintaining the welfare facilities the Central Government prescribes. Sub-section (1) lists the core facilities, sub-section (2) lists further matters the Centre may prescribe with head-count thresholds, and sub-section (3) deals with the crèche.

Section 24(1): core facilities

ClauseFacility
(i)Adequate and suitable washing facilities for male and female employees separately
(ii)Bathing places and locker rooms for male, female and transgender employees separately
(iii)A place for keeping clothing not worn during working hours and for drying wet clothing
(iv)Sitting arrangements for all employees obliged to work in a standing position
(v)Canteen for employees where 100 or more workers including contract labourers are ordinarily employed
(vi)In mines, medical examination of employees employed or to be employed, before employment and at specific intervals
(vii)Adequate first-aid boxes or cupboards with contents readily accessible during all working hours
(viii)Any other welfare measures the Centre considers required for a decent standard of life of employees

Note that clause (i) on washing names male and female employees, while clause (ii) on bathing and lockers adds transgender employees. Follow the text as printed.

The canteen threshold counts contract labourers in the head-count. That is explicit in clause (v), so a site with 60 regular staff and 50 contract workers reaches 100.

Employers and contractors sharing a site, and trying to settle who provides what, can get help from our labour law compliance service.

Section 24(2): further matters the Centre may prescribe

ClauseMatterThreshold in the text
(i)Ambulance room in every factory, mine, building or other construction workMore than 500 workers ordinarily employed
(ii)Medical facilities at operating centres and halting stations, uniforms, raincoats and similar amenities for motor transport workersNo threshold
(iii)Separate shelters or rest-rooms for male, female and transgender employees, and a lunch-room, in every factory and mine; and in a motor transport undertaking where an employee must halt at nightMore than 50 workers (factory, mine)
(iv)Welfare officer in every factory, mine or plantation, with qualifications, conditions of service and duties250 or more workers
(v)Temporary living accommodation, without charge, within the work site or as near as possible, for all building workers employed by the employer, and its removal or demolition and return of land obtained from a municipal board or local authorityNo threshold
(vi)Payment by the principal employer of expenses of providing accommodation to the contractor, where construction is done through a contractorNo threshold
(vii)Any other matter prescribed

Section 24(3): crèche

The Central Government may make rules for a crèche with suitable room or rooms for children under the age of six years of employees, at a suitable location and distance, separately or along with common facilities, in establishments where more than fifty workers are ordinarily employed.

Proviso: an establishment may use a common crèche facility of the Central Government, State Government, municipality, a private entity, an NGO or any other organisation, or a group of establishments may pool resources to set up a common crèche in the manner they agree.

What the Central Rules, 2026 say

Where the Central Government is the appropriate Government, the Rules turn these into specific rules: Rule 49 onwards on washing, bathing and locker rooms; Rule 53 on the canteen; Rule 54 on first aid; Rule 55 on the ambulance room; Rule 56 on shelter and rest room; Rule 57 on the welfare officer; Rule 58 on the crèche; and Rules 60 to 63 on medical examination and accommodation. We have read two of them closely.

Rule 53 (Canteen) applies to the employer of every factory, mine, building or other construction work, industrial premises for beedi and cigar manufacture, motor transport undertaking, dock work and plantation. Where 100 or more workers including contract labourers are ordinarily employed, a canteen in or adjacent to the precincts must be provided and maintained to provide nutritious, wholesome and healthy food. It may also be provided through a common canteen. The rule sets design points: suitable distance from latrines, urinals and process areas; a dining hall, kitchen, store room, pantry and separate washing places; separate entry and exit doors; a dining hall separated from places where hazardous substances may contaminate food; sitting arrangements; and a portion of the dining hall and service counter reserved for women employees and employees with disabilities.

Rule 54 covers first-aid and medical appliances for factories, mines and construction work, among others; see Rule 53 and Rule 54 for our articles. Where a State Government is the appropriate Government, the State's rules apply.

Practical points

  • Count contract labour for the canteen threshold; other thresholds speak of workers "ordinarily employed".
  • Section 24(2) is framed as what the Centre may prescribe. The binding detail is in the Rules or State rules, so confirm that the threshold in the rule matches the one in the section.
  • The employer of the establishment is responsible. Where a contractor supplies labour, settle in the contract who runs the canteen or crèche; the employer's duty is not removed by contract. Check section 6 duties of employer and our article on contract labour definitions.
  • For the old-law comparison, see our guides on welfare provisions under the Factories Act and crèche requirements. The OSH Code's thresholds differ from those old guides, so do not carry numbers across.

Example. A plantation employs 260 workers. Section 24(2)(iv) contemplates a welfare officer for a plantation with 250 or more, and Rule 57 (Central Rules) sets the requirement where the Centre is the appropriate Government. The plantation also has more than 50 workers, so a crèche is contemplated under 24(3), which it may provide jointly with neighbouring estates under the proviso.

Need help with welfare facility compliance?

Thresholds differ by facility, and the binding detail sits in rules that vary by type of establishment and by State. Our labour law compliance team can help you build a facility-by-facility checklist for each site, covering head-counts, contract labour and shared arrangements.

Key takeaways

  • The employer must provide and maintain prescribed welfare facilities (section 24(1)).
  • A canteen is contemplated where 100 or more workers including contract labour are ordinarily employed.
  • Other thresholds: ambulance room above 500, rest rooms above 50, welfare officer at 250 or more, crèche above 50.
  • Building workers may be given temporary living accommodation, at no charge, at or near the site.
  • A common crèche or pooled arrangement is allowed.
  • Central Rules 49 onwards give the detail; State rules apply where the State is the appropriate Government.

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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 24

  • 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.

When is a canteen required?

Where 100 or more workers, including contract labourers, are ordinarily employed.

How many workers trigger a crèche?

More than fifty workers ordinarily employed, for children under six years of age.

Do not copy last year's filing without checking whether last year's law still applies.

— TaxClue Compliance Desk

Section 24: 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.

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Questions, answered

Short, direct answers to the 6 questions readers ask most on this topic.

Where 100 or more workers, including contract labourers, are ordinarily employed.

More than fifty workers ordinarily employed, for children under six years of age.

Yes, the proviso permits a common crèche or pooled resources by a group of establishments.

Section 24(2)(iv) refers to every factory, mine or plantation with 250 or more workers.

Clause (v) speaks of temporary living accommodation without charge within or near the work site.

No. General penalty provisions apply.