Rule 49. Maintenance and production of reports, registers and other records under section 33

(1) every occupier or employer of establishment shall maintain,-(a) Register of workers and employees in Form-16;

(b) Register of attendance cum-muster roll in Form-17;

(c) Register of wages, overtime and deductions in Form-18;

(d) Register of leave with wages in Form-19;

(e) Registers under this chapter shall be maintained electronically or otherwise;

(f) Entries in the registers shall be made in English and Hindi or the language understood by a majority of persons employed; ‍469

(g) The occupier or every employer shall produce records and registers, on demand before the Inspector-cum-Facilitator or any person authorized in that behalf of the State Government; and

(h) All the registers and other records shall be preserved in original for a period of five calendar years from the date of last entry made therein.

(2) Every employer shall issue wage slips, electronically or manually to the employees in Form-20 as prescribed under rule 52 of the Code on Wages (Central) Rules 2026 and sub-section (3) of section 50 of the Code on Wages, 2019 before one day of payment of wages to the employee.

(3) In respect of establishment which are required to maintain register under the rules framed under the Code on Wages 2019, Social Security Code, 2020, the following registers and wage slips required to be maintained by the employer of the establishment under those Codes and rules made thereunder shall be deemed to be maintained by the employer under these rules, namely:-(a) Register of employees;

(b) Register of Attendance-cum-Muster Roll;

(c) Register of Wages, over time and deductions; and

(d) Wage slip.

(4) All registers and other records required to be maintained under the Code and rules made thereunder shall be maintained complete and up-to-date and unless otherwise provided for, shall be kept at an office or the nearest convenient building within the precincts of the work place or at a place within a radius of three kilometers.

(5) Returns,-

(a) The occupier or employer to which the provisions of this Code applies on or before the 1st day of February in each year, upload a unified annual return in Form-22 prescribed under the rules made in the Occupational Safety, Health and Working Conditions Code, 2020 (Central Act No.37 of 2020) online on the official web portal, giving information as to the particulars specified in respect of the preceding year;

Provided that during inspection, the Inspector-cum-Facilitator may require the production of accounts, books, register and other documents maintained in electronic form or otherwise.

Explanation: For the purposes of this sub-rule, the expression “electronic form” shall have the same meaning as assigned to it in clause (r) of section 2 of the Information Technology Act, 2000 (Central Act No. 21 of 2000).

(b) If the occupier or employer to which the provisions of this Code applies sells, abandons or discontinues the working of the establishment, then he shall, within one month of the date of such sale or abandonment or four months of the date of such discontinuance as the case may be, upload online, on the official web portal, a further unified return in Form-22 referred to in clause (a) in respect of the period between the end of the preceding year and the date of the sale, abandonment or discontinuance.

(c) in case of manual registers and other records, be legibly entered in ink in English and Hindi or the language understood by a majority of the persons employed;

(d) be preserved in original for a period of five years after the date of the last report or entry:

Provided that when the original record is lost or destroyed before the expiry of five years period, true copies thereof, if available, shall be preserved for the prescribed period;

(e) be produced, electronically or by registered post or speed post, on demand before the Chief Inspector-cum-Facilitator or an Inspector-cum-Facilitator or any person authorized in that behalf of the State Government.