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Section 26 of the Occupational Safety, Health and Working Conditions Code, 2020: Weekly and Compensatory Holidays

No worker shall be allowed to work for more than six days in any one week (section 26(1)). In a motor transport undertaking, an employer may require work on a weekly holiday 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

Section 26 of the Occupational Safety, Health and Working Conditions Code, 2020 (the OSH Code) says that no worker may be allowed to work in an establishment for more than six days in any one week. The appropriate Government can exempt workers, and where an exemption deprives a worker of a weekly holiday, the worker must be given compensatory holidays in the month or the two months that follow.

The three sub-sections

Sub-sectionContent
26(1)No worker allowed to work in an establishment for more than six days in any one week
Proviso to 26(1)In a motor transport undertaking, the employer may, to prevent dislocation of the service, require a worker to work on a weekly holiday that is not so arranged that the worker does not work for more than ten days consecutively without a holiday for a whole day intervening
26(2)The appropriate Government may, by notification, exempt such workers as it thinks fit from 26(1), subject to prescribed conditions
26(3)Where an order or rule under the Code exempting an establishment or its workers from 26(1) deprives a worker of weekly holidays, he must be allowed, within the month in which the holidays were due or within the two months immediately following, compensatory holidays of equal number

The Code does not say which day of the week must be the holiday. It sets the outer limit of six working days in a week. Employers that run continuous operations or rotating off-days, and need to confirm which exemptions and notices apply, can get help from our payroll compliance audit service.

How 26(3) works in payroll terms

  1. A notification or rule exempts the establishment, or a class of workers, from the six-day limit.
  2. A worker works on a weekly holiday because of that exemption.
  3. The employer owes one compensatory holiday for each holiday lost, equal in number.
  4. The compensatory holidays must be given in the month in which the holiday was due, or in the two months immediately following that month.

The compensatory holiday is not an extra payment; it is time off. How wages are treated on the day worked, including overtime, depends on the wage and overtime provisions; see sections 27 and 28. Note that section 26(3) speaks of an exemption by "an order or rule", which is wider than the notification in 26(2).

Night shifts (section 28)

Where a shift extends beyond midnight, section 28 says that for section 26 a weekly holiday for a whole day means twenty-four consecutive hours beginning when his shift ends, and the hours worked after midnight count in the previous day. Read sections 27 and 28 with this section.

What the Central Rules, 2026 add

Where the Central Government is the appropriate Government, Rules 67 and 68 fill in the practice. Where a State is the appropriate Government, use the State's rules.

Rule 67: weekly holiday.

  • The employer must post a notice at conspicuous places of every establishment showing the weekly holiday, including by digital means such as electronic notice boards.
  • If the weekly holiday is not the same day for all employees, the notice must show the holiday allowed to each relay, set or individual, in Hindi or English and in the local language.

Rule 68: compensatory holidays.

  • Except for workers engaged in work that must, for technical reasons, be carried on continuously throughout the day, compensatory holidays are to be spaced so that not more than two compensatory holidays are given in one week.
  • The employer must display, on or before the end of the month in which holidays are lost, a notice of workers allowed compensatory holidays in the following month and the dates, at the place where the notice of periods of work is displayed.
  • Any later change to that notice must be made not less than three days before the holiday date.
  • A compensatory holiday due must be given before the worker is discharged or dismissed and is not counted as part of any period of notice required.

See our articles on Rules 67 and 68 and section 31 on the notice of periods of work.

Practical points for HR and payroll

  • Roster check. Count each worker's working days in a week; a seventh working day needs a notified exemption behind it.
  • Track lost holidays. Keep a simple register of holidays lost and compensatory holidays given, with dates, so the month-and-two-months window is provable.
  • Final settlement. Under Rule 68(4), a compensatory holiday owed cannot be pushed into the notice period; clear it before discharge or dismissal, as the rule reads.
  • Motor transport. The ten-day limit in the proviso is absolute: a whole-day holiday must intervene before the eleventh consecutive day.
  • For the old-law comparison, see our guide on weekly and festival holidays in factories.

Example. A factory is exempted from the six-day limit by a notification for a seasonal peak. A worker works on his weekly holiday on the 6th of the month. The employer owes a compensatory holiday by the end of the second month after the month in which the holiday was due, that is, within the same month or the next two months. Under Rule 68 (if the Central Rules apply), the employer displays a notice by the end of the month of loss showing the next month's compensatory holidays, and changes any date at least three days ahead.

Need help with holiday and rest-day compliance?

Weekly off, compensatory off and overtime interact in payroll, and small errors repeat every month. Our payroll compliance audit team can review your roster, leave and overtime records against section 26, the Rules and any exemption notification that applies to you.

Key takeaways

  • No worker may work more than six days in any one week.
  • Motor transport workers may be asked to work a weekly holiday, but not more than ten days consecutively without a whole-day holiday.
  • The appropriate Government may exempt workers by notification on prescribed conditions.
  • Lost weekly holidays must be made up by equal compensatory holidays within the month due or the two following months.
  • Rule 67 requires a notice of weekly holidays; Rule 68 governs spacing, notice and timing of compensatory holidays.

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 26

  • 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.

How many days can a worker work in a week?

Not more than six days in any one week.

Can the Government exempt some workers?

Yes, by notification, subject to prescribed conditions (26(2)).

Compliance is cheapest on the day it falls due and gets more expensive every day after.

— TaxClue Compliance Desk

Section 26: 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.

Not more than six days in any one week.

Yes, by notification, subject to prescribed conditions (26(2)).

Within the month in which the holidays were due or within the two months immediately following.

The employer may require work on a weekly holiday to prevent dislocation, but not more than ten days consecutively without a whole-day holiday.

Under Rule 67 of the Central Rules, yes, by notice, including electronic boards.

Rule 68(4) says it must be given before discharge or dismissal and is not reckoned as part of the notice period.