Lesson 10 of 10 · about 5 minutes

Records, returns and inspection

Registers, notices and wage slips, registering an establishment, the yearly returns, and what Inspector-cum-Facilitators do.

Written from the official text · not reviewed by a lawyer · follows the Central Rules

Key points

  • Every employer keeps a register of the persons employed, the muster roll and wages CW s. 50(1); under the Central Rules the registers can be kept electronically or on paper, in the Forms the Rules set out rule 51(1).
  • A notice on the notice board must show an abstract of the Code, the wage rates for each category, the wage period, the day or date and time of payment, and the name and address of the Inspector-cum-Facilitator s. 50(2).
  • Every employee gets a wage slip s. 50(3); under the Central Rules it is in Form V, electronically or on paper, on or before payment of wages rule 52.
  • An employer of not more than five persons for agriculture or domestic purposes need not keep these registers, notices or slips, but must show reasonable proof of payment to the Inspector-cum-Facilitator when asked s. 50(4).
  • Failing to maintain records, or maintaining them improperly, is punishable with a fine of up to ten thousand rupees s. 54(2).
  • The employer of a new establishment to which the OSH Code applies applies electronically for its registration within sixty days of the Code applying to it OSH s. 3(1).
  • The annual return in Form XVII must reach the Inspector-cum-Facilitator electronically on or before the last day of February following each calendar year OSH rule 74.
  • The appropriate Government may lay down an inspection scheme, including web-based inspection CW s. 51(2); Inspector-cum-Facilitators advise employers and workers on complying with the Code and inspect the establishments assigned to them s. 51(5).

If you are an employer

If you are a worker

  • The notice board tells you the wage rates, the pay day and how to reach the Inspector-cum-Facilitator s. 50(2).

Try it

Check your understanding

7 questions. Choose an answer, then open “Show the answer” to check it against the law's own words.

  1. Question 1. What register must every employer keep under the Code on Wages?
    Show the answer

    Answer: A register of the persons employed, the muster roll and wages

    The employer maintains a register of the persons employed, the muster roll, wages and the other details prescribed s. 50(1).

    shall maintain a register containing the details with regard to persons employed, muster roll, wages and such other details in such manner as may be prescribed.
    The law's words: Code on Wages, s. 50 — Records, returns and notices
  2. Question 2. Which of these must the notice on the establishment's notice board show?
    Show the answer

    Answer: The name and address of the Inspector-cum-Facilitator having jurisdiction

    The notice shows an abstract of the Code, wage rates, the wage period, the time of payment, and the name and address of the Inspector-cum-Facilitator s. 50(2).

    containing the abstract of this Code, category-wise wage rates of employees, wage period, day or date and time of payment of wages, and the name and address of the Inspector-cum-Facilitator having jurisdiction.
    The law's words: Code on Wages, s. 50 — Records, returns and notices
  3. Question 3. The register, notice and wage slip rules do not apply to an employer who employs at most how many persons for agriculture or domestic purposes?
    Show the answer

    Answer: Five

    They do not apply to an employer to the extent they employ not more than five persons for agriculture or domestic purposes s. 50(4).

    shall not apply in respect of the employer to the extent he employs not more than five persons for agriculture or domestic purpose
    The law's words: Code on Wages, s. 50 — Records, returns and notices
  4. Question 4. Within how long must the employer of a new establishment under the OSH Code apply for its registration?
    Show the answer

    Answer: Within sixty days

    The employer applies electronically within sixty days from the date the Code applies to the establishment s. 3(1).

    shall, within sixty days from the date of such applicability of this Code, make an application electronically to the registering officer
    The law's words: OSH Code, s. 3 — Registration of certain establishments
  5. Question 5. Under the OSH Central Rules, by when must the annual return reach the Inspector-cum-Facilitator?
    Show the answer

    Answer: On or before the last day of February following the calendar year

    The annual return must reach the Inspector-cum-Facilitator on or before the last day of February following the end of each calendar year rule 74.

    so as to reach on or before the last day of February following the end of each Calendar year electronically.
    The law's words: OSH (Central) Rules, r. 74 — Annual Return
  6. Question 6. What is the most an employer can be fined for not maintaining records, or maintaining them improperly, under the Code on Wages?
    Show the answer

    Answer: ₹10,000

    Non-maintenance or improper maintenance of records is punishable with a fine of up to ten thousand rupees s. 54(2).

    for the offences of non-maintenance or improper maintenance of records in the establishment, the employer shall be punishable with fine which may extend to ten thousand rupees.
    The law's words: Code on Wages, s. 54 — Penalties for offences
  7. Question 7. Under the Code on Wages (Central) Rules, when must a wage slip be issued?
    Show the answer

    Answer: On or before payment of wages

    The employer issues wage slips in Form V, electronically or on paper, on or before payment of wages rule 52.

    Every employer shall issue wage slips, electronically or in physical form to the employees in Form V under sub-section (3) of section 50 on or before payment of wages.
    The law's words: Wages (Central) Rules, r. 52 — Wage slip

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The provisions this lesson rests on

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Official text reproduced from the Gazette of India, India Code and State Government sources. This is not legal advice; check the source PDF before relying on any provision.