Next due
7 OCTTDS / TCS deposit · Deducted in Sep 2026in 6 days 11 OCTGSTR-1 · Outward supplies · Sep 2026in 10 days 15 OCTPF & ESI · Contributions · Sep 2026in 14 days 20 OCTGSTR-3B · Summary return · Sep 2026in 19 days 30 OCTAOC-4 · Financial statements · FY 2025-26in 29 days 31 OCTITR filing · Audit cases · AY 2026-27in 30 days 29 NOVMGT-7 / 7A · Annual return · FY 2025-26in 59 days 15 DECAdvance Tax · 3rd (75%) instalment · FY 2026-27in 75 days
All due dates

Section 67 of the Code on Social Security, 2020: Crèche Facility

An establishment under Chapter VI with fifty employees (or such number as the Central Government prescribes) must provide a crèche, separately or with common facilities, within...

Published
Updated
Reading time
7 min
Views
1
Questions
6 answered
  • Expert Reviewed
  • High Complexity
Topic
Labour Laws
Published
September 30, 2026
Last updated
Oct 1, 2026
Reading time
7 min
0:00
Last updated: October 2026Verified against: Government sources

Section 67 requires every establishment to which Chapter VI applies, with fifty or more employees, to have a crèche facility within a prescribed distance, and to tell every woman in writing and electronically about her benefits at the time of her initial appointment.

Why it matters

A crèche is a capital and operating commitment, and an inspector looks for it. The duty also carries a statutory communication step that HR often skips: the written and electronic intimation of benefits at appointment. Our labour law compliance team helps employers map headcount against these thresholds. For the former position on crèches, see our post on crèche provisions under the Maternity Benefit Act.

What section 67(1) says

ElementText
WhoEvery establishment to which Chapter VI applies, in which fifty employees or such number as prescribed by the Central Government are employed
WhatThe facility of crèche, separately or along with common facilities
WhereWithin such distance as prescribed by the Central Government
First provisoThe employer shall allow four visits a day to the crèche by the woman, which include the intervals of rest allowed to her
Second provisoAn establishment may use a common crèche of the Central Government, State Government, municipality, a private entity, an NGO, or any other organisation or group of establishments that pool resources in the manner they agree

The trigger is "employees", not "women employees", so a fifty-person establishment with few women still falls within the count. The Code does not say in section 67 how the fifty is counted over time; the rule uses "ordinarily employed".

Section 67(2): written intimation at appointment

Every establishment to which the Chapter applies must intimate in writing and electronically to every woman, at the time of her initial appointment, every benefit available under Chapter VI. It applies to every establishment to which the Chapter applies, not only those with a crèche. A standard offer-letter annexure or an onboarding email can carry it, and HR should keep proof of delivery.

Central Rules: rule 37

Rule 37 of the Code on Social Security (Central) Rules, 2026 says that in every establishment where fifty or more employees are ordinarily employed, a crèche shall be provided and maintained for children under six years of such employees. Criteria under rule 37(2) include:

  • located within one kilometre of the establishment (the competent authority can relax this for establishments in notified industrial parks or areas with a common crèche easily accessible);
  • a safe, rain-proof building with lighting, ventilation and sanitary upkeep;
  • at least ten square feet of floor area per child, and a fenced play area;
  • working hours corresponding to the employees' hours, in shifts if needed;
  • a woman with midwifery qualification or training as attendant, and one female ayah for every ten children where the number exceeds ten;
  • cots, beds, sheets, blankets, toys and like items; arrangement for feeding children below fifteen months; bathrooms, toilets, first aid, a kitchen, drinking water, milk and refreshments.

Crèche allowance alternative

Under rule 37(2)(viii), where there is a sole negotiating union or negotiating council (under section 14 of the Industrial Relations Code, 2020), or else the majority of employees, they may agree with the employer that the crèche facility will be provided for women, widower or single-parent employees with children below six; if it is not provided, a crèche allowance is paid every month. The allowance is not less than Rs 500 per month per child, or such amount as the Central Government notifies, and is admissible for two children only, except where the count exceeds two because a second birth results in multiple births.

How it links to other sections

  • Section 66: the two daily nursing breaks; rule 36 allows extra travel time up to 15 minutes to the crèche.
  • Section 69: no wage deduction for nursing breaks (see sections 68 to 70).
  • Rule 40(1)(c)(iv): an Inspector-cum-Facilitator checks compliance with section 67 at each inspection.
  • Read our article on sections 65 and 66 for the breaks.

A worked example

An IT services company has 120 employees on a single floor. It is an establishment to which Chapter VI applies and has more than fifty employees, so it must provide a crèche. It cannot build within one kilometre, so it signs up to a common crèche run by a group of neighbouring establishments that pool resources, which s.67(1) second proviso allows. Employees' women colleagues may make four visits a day, including rest intervals. HR adds a line on crèche and other Chapter VI benefits to each woman's offer letter and sends it electronically. A smaller firm of 30 staff is outside the fifty threshold unless the Central Government prescribes a lower number. (Illustrative.)

Which rules apply

The Central Rules apply where the Central Government is the appropriate Government. Where the State Government is, the State's own rules on the number of employees, distance and standards apply.

Need help meeting the crèche and benefits-intimation duties?

Mapping headcount to the crèche threshold, documenting a common-crèche arrangement and standardising the written intimation are compliance tasks that are easy to defer. If you want your establishment reviewed against section 67 and rule 37, our labour law compliance team can help.

Key takeaways

  • Fifty employees (or the number the Central Government prescribes) trigger the crèche duty.
  • Crèche within the prescribed distance; under the Central Rules, within one kilometre, with relaxations for industrial parks.
  • Four visits a day, including rest intervals.
  • A common crèche is allowed; pooling of resources is expressly recognised.
  • Written and electronic intimation of all Chapter VI benefits at initial appointment.
  • Crèche allowance of at least Rs 500 per month per child can replace the facility by agreement, for two children.

Read next

Disclaimer: Based on the Code on Social Security, 2020 (as enacted) and, where noted, the Code on Social Security (Central) Rules, 2026 (G.S.R. 344(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 67

  • 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 employees trigger the crèche duty?

Fifty, or such other number as the Central Government prescribes (s.67(1)).

How many visits a day must be allowed?

Four, including the intervals of rest (first proviso to s.67(1)).

Section 67: a key compliance topic in Indian tax and corporate law that businesses and individuals must understand to remain compliant.

Related Services & Guides

Was this article helpful?
VS
About the author
9,274 articles
Vikas Sharma Verified expert Tax & Compliance Expert

Experienced in company registration, GST, trademark, and compliance. Helping Indian businesses stay compliant.

Last reviewed: Live

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.

Fifty, or such other number as the Central Government prescribes (s.67(1)).

Four, including the intervals of rest (first proviso to s.67(1)).

Yes. The second proviso allows a common crèche of a Government, municipality, private entity, NGO or group of establishments that pool resources.

Yes. Section 67(2) requires written and electronic intimation to every woman at her initial appointment.

Rule 37 lists them, including one kilometre distance, ten square feet per child, a fenced play area, an attendant and ayahs.

Under rule 37(2)(viii), by agreement with the union or council, or the majority of employees, an allowance of not less than Rs 500 per month per child, for two children, is paid if the facility is not provided.