Rule 72: Maintenance and production of reports, registers and other records
Reviewed by Finin2min Editorial Desk · Last Reviewed 12 September 2026
Rule 72 — Governs maintenance and production of reports, registers and other records and the rights, duties, powers or procedure expressly stated in this rule. Key operative text: (1) Every employer of establishment shall maintain: - (i) employee register in FORM XIII;
2-minute answer
Rule 72: Maintenance and production of reports, registers and other records explained with current labour-code/scheme context, eligibility or compliance steps, records.
How to use this page
Rule 72: Maintenance and production of reports, registers and other records should be read with the operative Code/Scheme/Rules and the establishment or employee facts to which it applies. Coverage, wage base, service history, State overlay and commencement date can change the outcome.
Practical checklist
- Confirm coverage of the establishment and employee/member before applying the provision.
- Check the latest Gazette, corrigendum and portal/circular instructions for the relevant date.
- Retain wage/service/member data, nominations, approvals, challans/returns and acknowledgements.
- Where a State rule or establishment-specific exemption applies, document that overlay separately.
Worked use case
Example: the same employee event can produce a different compliance result if the establishment is exempt, the service period is different, or the operative rule changed after the relevant date. Record those facts before calculating the benefit or obligation.
Official sources
- Open the notified Rules ↗
- Occupational Safety, Health and Working Conditions Code, 2020 — India Code ↗
Related Finin2min guidance
Reviewed for currentness: 12 September 2026. Educational/professional reference; the controlling law, notification, order or official filing instruction prevails.
Occupational Safety, Health and Working Conditions (Central) Rules, 2026 were finally notified under G.S.R. 345(E), 8 May 2026. The Central Rules must be read with the Code and any later amendment/corrigendum.
Finin2min analysis — operative rule mechanics
Operative clauses
- (1) Every employer of establishment shall maintain: - (i) employee register in FORM XIII;
- (iv) registers under this rule shall be maintained electronically or otherwise;
- (v) entries in the registers shall be made in English or Hindi and in local language;
- (vi) every employer shall produce records and registers, on demand before the Inspector-cum- Facilitator or any person authorised by the Central Government;
- (vii) 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.
Provisos / explanations
- provided that during inspection, the Inspector-cum-Facilitator may require the production of accounts, books, register and other documents maintained in electronic form. 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…
- 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 a specified period; (iii) be produced, electronically or by speed post, on demand before the Chief Inspector-cum- Facilitator or an Inspector-cum-Facilitator or any person authorised in that behalf…
- 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 (21 of 2000).
Thresholds & timelines
- (vii) 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 to the employees in FORM XVI on or before the day of payment of wages to the employee.
- (5) The employer to which the provisions of this Code applies, on or before the 28 th or 29th day of February following the end of each Calendar year, upload a return in FORM-XVII and XVIII on the designated portal and provided that during inspection, the Inspector-cum-Facilitator may require the production of accounts, books, register and other…
- (6) Where the employer to which the provisions of this Code applies sells, abandons or discontinues the working of the establishment, then such employer 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 designated portal , a further return in…
- (ii) be preserved in original for a period of five years after the date of the last report or entry:
Mapped Code sections
Full notified text — Rule 72
72. Maintenance and production of reports, registers and other records.-(1) Every employer of
establishment shall maintain: -
(i) employee register in FORM XIII;
(ii) attendance register-cum-muster roll in FORM XIV;
(iii) register for wages, over time and deduction in FORM XV;
(iv) registers under this rule shall be maintained electronically or otherwise;
(v) entries in the registers shall be made in English or Hindi and in local language;
(vi) every employer shall produce records and registers, on demand before the Inspector-cum-
Facilitator or any person authorised by the Central Government;
(vii) 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 to the employees in FORM XVI on or before
the 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, the above registers and wage slips required to be maintained by the employer
of the establishment under Code on Wages, 2019 and rules made thereunder shall be deemed to be
maintained by the employer under these rules.
(4) All registers and other records required to be maintained under the Code 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) The employer to which the provisions of this Code applies, on or before the 28 th or 29th day of
February following the end of each Calendar year, upload a return in FORM-XVII and XVIII on
the designated portal and provided that during inspection, the Inspector-cum-Facilitator may require
the production of accounts, books, register and other documents maintained in electronic form.
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
(21 of 2000).
(6) Where the employer to which the provisions of this Code applies sells, abandons or discontinues
the working of the establishment, then such employer 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 designated portal , a further return in FORM-XVII and XVIII referred to in sub-rule
(5) in respect of the period between the end of the preceding year and the date of the sale,
abandonment or discontinuance.
(7) In case of manual registers and other records,
(i) be legibly entered in ink in English, or Hindi and in local language and signed by employer;
(ii) 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 a specified period;
(iii) be produced, electronically or by speed post, on demand before the Chief Inspector-cum-
Facilitator or an Inspector-cum-Facilitator or any person authorised in that behalf of the Central
Government.
(8) Every establishment to which Chapter III (Employees’ Provident Fund ) and Chapter IV
(Employees’ State Insurance Corporation) of the Code on Social Security, 2020 applies shall
submit a self-declaration in PART-IV of FORM- XVII electronically.Application and evidence
- Primary statutory test — (1) Every employer of establishment shall maintain: - (i) employee register in FORM XIII;
- Additional operative limb — (iv) registers under this rule shall be maintained electronically or otherwise;
- Qualification / exception to test — provided that during inspection, the Inspector-cum-Facilitator may require the production of accounts, books, register and other documents maintained in electronic form. 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…
- Numerical or timing control — (vii) 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.
- Code Section mapping — 33. Read the mapped provision together with this text rather than treating the concordance as a substitute for it.
- Prescribed-form link recorded in the corpus — XIII, XIV, XV, XVI. Confirm the current notified form/version before filing.
Cross-references & prescribed forms
Sections cited/mapped
Forms
XIII, XIV, XV, XVI
Worked example
When an event triggers maintenance and production of reports, registers and other records, record the trigger date, competent authority, prescribed rule/form, filing or decision step, service/acknowledgement and final outcome. A statutory point to test is: “(vii) 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.” Also test the express qualification/proviso before concluding the result. Reconcile the mapped Code Section(s) 33. Use the current notified XIII, XIV, XV, XVI where the process requires it.
Illustrative only. Use the exact notified rule, prescribed form and competent authority.
Q&A — Rule 72
What is Rule 72 of the Occupational Safety, Health and Working Conditions (Central) Rules, 2026?
Rule 72 — Governs maintenance and production of reports, registers and other records and the rights, duties, powers or procedure expressly stated in this rule. Key operative text: (1) Every employer of establishment shall maintain: - (i) employee register in FORM XIII;
What does Rule 72 require or permit?
A principal operative clause extracted from the notified rule is: “(1) Every employer of establishment shall maintain: - (i) employee register in FORM XIII;” Read it with all sub-rules and provisos below.
Does Rule 72 contain a proviso or explanation?
Yes. One extracted qualification is: “provided that during inspection, the Inspector-cum-Facilitator may require the production of accounts, books, register and other documents maintained in electronic form. 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…”
What deadline, period, percentage or amount appears in Rule 72?
The rule contains this numerical/time expression: “(vii) 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.” Apply it only in its notified context.
Which Code sections are linked to Rule 72?
The current concordance maps Rule 72 to Section(s) 33.
Which form is connected with Rule 72?
The current corpus records: XIII, XIV, XV, XVI. Confirm the current notified version before use.
When did Rule 72 come into force?
The final Central Rules were notified as G.S.R. 345(E), 8 May 2026; Rule 1 states that the Rules come into force on publication. Check any later amendment or corrigendum before reliance.