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Sections 81–82 of the Industrial Relations Code, 2020: Muster Rolls and Provisions Applicable to Chapter X

Even though workers in an industrial establishment have been laid off, the employer must maintain a muster roll for the purposes of Chapter X and provide for entries by workers...

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Labour Laws
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September 30, 2026
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Last updated: October 2026Verified against: Government sources

Section 81 makes an employer keep a muster roll, and let laid-off workers make entries in it, even while they are laid off. Section 82 carries five Chapter IX provisions into Chapter X: continuous service (s.66), last-in-first-out retrenchment (s.71), re-employment (s.72), transfer compensation (s.73) and the effect of other laws (s.76).

Section 81: the muster roll

Section 81 reads: notwithstanding that workers in any industrial establishment have been laid off, it is the duty of every employer to maintain for the purposes of this Chapter a muster roll, and to provide for the making of entries therein by workers who may present themselves for work at the establishment at the appointed time during normal working hours.

ElementWhat the text says
Who must keep itEvery employer of an industrial establishment to which Chapter X applies
WhenNotwithstanding that workers have been laid off
What to provideA way for workers to make entries when they present themselves for work at the appointed time in normal working hours
Purpose"for the purposes of this Chapter" (Chapter X)

Why the roll matters in a lay-off

Three provisions turn on muster-roll status and presence.

  • Who can be laid off. Section 78(1) protects workers whose names are borne on the muster rolls, other than badli and casual workers. See section 78.
  • Who gets lay-off compensation. Section 67 pays compensation to a muster-roll worker with one year's continuous service for the days laid off, and s.69(ii) denies compensation to a worker who does not present himself for work at the establishment at the appointed time during normal working hours at least once a day. See section 67 and sections 68 to 70.
  • Proof. The entry a worker makes on presenting himself is the record that protects his compensation. An employer who does not provide the roll, or refuses entries, weakens its own position if a worker later claims.

A near-duplicate in Chapter IX

Section 68 of the Code contains the same duty in almost the same words, "for the purposes of this Chapter" (Chapter IX). Section 81 repeats it for Chapter X. An establishment covered by Chapter X therefore has the duty under s.81, and a Chapter IX establishment has it under s.68. One register can serve, but the employer should be able to show it was kept and open for entries.

Practical points

  • Keep the register at the place where workers report, with a daily time or entry column, and record the appointed time and normal working hours for the lay-off period.
  • Do not close the roll merely because a lay-off order is in force; the text says the duty continues despite the lay-off.
  • The Code does not prescribe a format for this roll. The Central Rules, 2026 say in rule 47 that records, registers, forms, notices and display boards required under those rules are to be maintained electronically in the required format; that rule speaks of records "required to be maintained under these rules", and the muster roll here is required by the Code. State any format question to your State's rules where the State is the appropriate Government.

Our labour law compliance team can review your attendance and muster records against the Chapter X duties.

Section 82: Chapter IX provisions that also apply

Section 82 says that the provisions of sections 66, 71, 72, 73 and section 76 in Chapter IX shall, so far as may be, apply also in relation to an industrial establishment to which Chapter X applies.

SectionSubjectEffect in a Chapter X establishment
66Definition of continuous serviceThe same uninterrupted-service test and the 240-day (190-day below ground in a mine) and 120-day (95-day below ground) deeming rules govern one-year and six-month service.
71Procedure for retrenchmentOrdinarily the last person employed in the category is retrenched first, unless reasons are recorded.
72Re-employment of retrenched workersCitizens of India retrenched have preference if the employer proposes to re-employ any person within one year.
73Compensation on transfer of ownership or managementNotice and compensation as if retrenched, subject to the three-limb proviso for continued service and terms.
76Effect of laws inconsistent with the ChapterChapter IX prevails over inconsistent laws and standing orders, and a worker keeps more favourable benefits matter by matter.

What s.82 leaves out

Section 82 does not list ss.67, 68, 69, 70, 74 and 75. Some of those have their own Chapter X counterparts: s.78(10) imports s.67 for lay-off; s.81 is the counterpart of s.68; s.79 and s.80 replace ss.70 and 74 for Chapter X units. Section 69 is not cross-referred, and s.75 is not listed in s.82. The text does not say whether the s.75 closure rules apply to Chapter X undertakings alongside s.80(8), so read section 75 and section 80 together.

"So far as may be"

The phrase means the five provisions apply with such adaptation as the Chapter X context needs. It is not a general licence to ignore them; a Chapter X employer that retrenches with permission under s.79 must still follow the last-in-first-out rule in s.71 and the re-employment preference in s.72. Each is covered in sections 71 and 72 and section 73. Our post on the LIFO principle gives background from the old Act. See also sections 65 and 66 and sections 76 and 77.

Example. A mine with 400 workers lays off part of its crew after permission under s.78. The employer keeps the muster roll open at the pit-head at the appointed time each day. One laid-off worker makes an entry daily; another never presents himself. The first keeps the s.67 compensation; the second loses it under s.69(ii). When the mine later retrenches with permission under s.79, the last-in-first-out rule in s.71 still guides who goes first in each category.

Penalty

The Code has no specific penalty for failing to keep the muster roll under s.81. The general penalty in s.86(20) for contravention of "any other provision of this Code" covers it: a fine which may extend to one lakh rupees. See section 86(7) to (20).

Need help with Chapter X records?

Chapter X units must show a live muster roll, dated permission files and worker-wise service records. Our labour law compliance team can set up the register, check your records against sections 81 and 82 and prepare your file before a lay-off or retrenchment. Bring your attendance format and standing orders.

Key takeaways

  • The muster roll must be kept, and open for entries, even during a lay-off.
  • Presenting oneself for work at the appointed time protects lay-off compensation.
  • Section 82 brings ss.66, 71, 72, 73 and 76 into Chapter X "so far as may be".
  • Section 81 repeats the Chapter IX muster roll duty in s.68 for Chapter X units.
  • Failure is punishable under the residual provision, s.86(20).

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Disclaimer: Based on the Industrial Relations Code, 2020 (as enacted) and, where noted, the Industrial Relations (Central) Rules, 2026 (G.S.R. 342(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 Sections 81

  • 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.

Does the muster roll duty stop during a lay-off?

No. Section 81 says the duty applies notwithstanding that workers have been laid off.

What is a worker supposed to do to claim lay-off compensation?

Present himself for work at the appointed time during normal working hours at least once a day (s.69(ii)), and the roll must provide for his entry (s.81).

What is not written down will be remembered differently by everyone involved.

— TaxClue Compliance Desk

Sections 81: 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.

No. Section 81 says the duty applies notwithstanding that workers have been laid off.

Present himself for work at the appointed time during normal working hours at least once a day (s.69(ii)), and the roll must provide for his entry (s.81).

Sections 66, 71, 72, 73 and 76 (s.82).

Yes, section 71 is among the provisions carried over, so far as may be.

The text of s.81 does not prescribe one. Check your State's rules where the State is the appropriate Government.

Section 78(10) applies s.67, other than its second proviso, to lay-offs under s.78.