Do not collapse two controls into one: Rule 7B(3) states a 2.5%-15% annual band. The MSDE order dated 23 April 2026 enabled portal features relating to an 18% engagement cap and Rule 7D. Verify current portal behaviour and adviser guidance before planning beyond 15%.
- Calculate preceding-year average total strength including contractual staff.
- Calculate annual apprentice months and the 5% fresher/skill-certificate reservation.
- Test monthly and portal caps separately.
- Retain the calculation, source headcount and portal screenshot.
Evidence to retain
Keep source calculations, approvals, portal acknowledgements, contracts, bank/DBT proof, training records and adviser correspondence for the full retention period applicable to your establishment and scheme.