Section 33 explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
Section 33 of the Occupational Safety, Health and Working Conditions Code, 2020 (the OSH Code) lists four duties of every employer: maintain a register of workers, display notices, issue wage slips and file returns with the Inspector-cum-Facilitator. Registers and returns can be electronic.
An employer of an establishment must (a) maintain a register in the prescribed form, electronically or otherwise, with particulars of workers, (b) display notices at the workplace, (c) issue wage slips, in electronic form or otherwise, and (d) file returns, electronically or otherwise, with the Inspector-cum-Facilitator in the prescribed manner and periods (section 33). Under the Central Rules, registers are kept for five years, and the annual return is due by the end of February following each calendar year.
The four duties
| Clause | Duty | Detail |
|---|---|---|
| 33(a) | Register | In prescribed form, electronically or otherwise, with particulars of workers prescribed by the appropriate Government |
| 33(b) | Notices | Displayed at the work place, in the manner and form prescribed |
| 33(c) | Wage slips | Issued to workers, in electronic forms or otherwise |
| 33(d) | Returns | Filed electronically or otherwise with the Inspector-cum-Facilitator, in the manner and during such periods as prescribed |
What the register must cover
Clause (a) says the prescribed particulars include (i) work performed, (ii) the number of hours of work constituting normal working hours in a day, (iii) the day of rest allowed in every period of seven days, (iv) wages paid and receipts given, (v) leave, leave wages, overtime work, attendance and dangerous occurrences, and (vi) employment of adolescents. The word "including" shows this list is a minimum, and the appropriate Government can prescribe more.
Teams that need a single checklist of these registers for their establishment can use our labour law compliance service to map each one to the Code and the rules that apply.
The Central Rules, 2026: who uses what
Where the Central Government is the appropriate Government, the Occupational Safety, Health and Working Conditions (Central) Rules, 2026 (G.S.R. 345(E), 8 May 2026) prescribe the forms. Where a State is the appropriate Government, use the State's own rules.
| Rule | Item | Form |
|---|---|---|
| 72(1)(i) | Employee register | FORM XIII |
| 72(1)(ii) | Attendance register-cum-muster roll | FORM XIV |
| 72(1)(iii) | Register for wages, overtime and deduction | FORM XV |
| 72(2) | Wage slip, issued electronically on or before the day of payment of wages | FORM XVI |
| 72(5), 74 | Annual return | FORM XVII and XVIII (Rule 72(5)); FORM XVII (Rule 74) |
| 75 | Register of accidents and dangerous occurrences | FORM XIX |
| 76 | Register of leave with wages | FORM XX |
| 71 | Notice of periods of work | FORM XII |
Rule 72: how to keep them
- Registers are maintained electronically or otherwise, with entries in English or Hindi and in the local language.
- The employer must produce records and registers on demand before the Inspector-cum-Facilitator or a person authorised by the Central Government.
- Registers and records are to be preserved in original for five calendar years from the date of the last entry (Rule 72(1)(vii)); manual registers are preserved for five years after the last entry, and if the original is lost or destroyed, true copies are preserved (Rule 72(7)).
- Records must be complete and up to date and kept at an office or the nearest convenient building within the precincts of the work place, or within a radius of three kilometres (Rule 72(4)).
- Where an establishment already keeps registers and wage slips under the Code on Wages, 2019 and its rules, those are deemed to be maintained under these rules (Rule 72(3)).
Notices, annual return and closure returns
- Rule 73 requires notices at conspicuous places showing the name and address of the establishment, hours of work, wage period, date of payment of wages, details of accidents and dangerous occurrences for the last five years, the name and address of the Inspector-cum-Facilitator, and the date of payment of unpaid wages, in English or Hindi and the local language.
- Annual return. The return in FORM-XVII and XVIII is uploaded on the designated portal on or before the 28th or 29th day of February following the end of each calendar year (Rule 72(5)). Rule 74 says the annual return in FORM-XVII (covering category of employees, health and welfare facilities, retrenchment or layoffs, bonus and maternity benefits, among other things) must reach the Inspector-cum-Facilitator on or before the last day of February.
- Sale, abandonment or discontinuance. The employer must upload a further return: within one month of a sale or abandonment, or four months of a discontinuance (Rule 72(6)).
- Provident fund and ESI establishments. An establishment to which Chapter III (EPF) and Chapter IV (ESIC) of the Code on Social Security, 2020 apply submits a self-declaration in Part IV of FORM XVII electronically (Rule 72(8)).
Our explainers on Rule 72, Rules 73 and 74 and Rules 75 and 76 go through each in turn, and the forms are covered in Forms XIII to XVI and Forms XVII to XX.
Practical points
- Map each clause to a document. One file for each of the registers, the notice board display, wage slips and the annual return.
- Date and language. Check that entries are in the language the rules require and that the register is signed where a manual register is used.
- Wage slips every cycle. Issue the slip on or before the day wages are paid.
- Calendar the return. The return runs on the calendar year and falls due at the end of February.
- Keep for five years. Do not destroy a register until five years after the last entry, and then only after transfer to a new register where Rule 76 applies.
- Missing registers. Failure to maintain registers attracts the offences provisions; see Sections 95 and 96.
Example. A manufacturing unit with 120 workers keeps the employee register, attendance-cum-muster roll and wage register in electronic form, issues wage slips by email on the day of payment, displays the notice on a digital board, and uploads the annual return for the calendar year by the last day of February. On inspection it produces the registers electronically on demand.
For the old-law comparison, see our guide on registers under the Factories Act and on registers under the Contract Labour Act.
Need help with registers and returns?
A missing register or a late annual return is an easy finding and can be avoided with a calendar and a clean file. Our labour law compliance team can set up the register set for your establishment, align it with the forms under the rules and plan the return cycle.
Key takeaways
- Four duties: register, notices, wage slips, returns (section 33).
- Registers and wage slips can be electronic.
- Central Rules: Forms XIII to XX; wage slip on or before the payment day; preservation for five years.
- Annual return due by the end of February following the calendar year.
- Where the State is the appropriate Government, use the State's rules.
Read next
- Section 32: annual leave with wages
- Section 34: appointment of Inspector-cum-Facilitators
- Rule 72: maintenance and production of registers and records
- Registers under the Factories Act
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.