Rule 74: Annual Return
Reviewed by Finin2min Editorial Desk · Last reviewed 30 August 2026
Rule 74 — Governs annual return and the rights, duties, powers or procedure expressly stated in this rule. Key operative text: Every employer of an establishment shall send an annual return relating to such establishment in FORM-XVII related to category of employees, health and welfare facilities, retrenchment or layoffs, bonus, maternity benefits…
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
- Every employer of an establishment shall send an annual return relating to such establishment in FORM-XVII related to category of employees, health and welfare facilities, retrenchment or layoffs, bonus, maternity benefits etc. to the Inspector-cum-Facilitator having jurisdiction so as to reach on or before the last day of February following the end of each Calendar year electronically.
Provisos / explanations
- No proviso/explanation was separately extracted from this rule.
Thresholds & timelines
- Annual Return.- Every employer of an establishment shall send an annual return relating to such establishment in FORM-XVII related to category of employees, health and welfare facilities, retrenchment or layoffs, bonus, maternity benefits etc. to the Inspector-cum-Facilitator having jurisdiction so as to reach on or before the last day of February…
Mapped Code sections
Full notified text — Rule 74
74. Annual Return.- Every employer of an establishment shall send an annual return relating to
such establishment in FORM-XVII related to category of employees, health and welfare facilities,
retrenchment or layoffs, bonus, maternity benefits etc. to the Inspector-cum-Facilitator having
jurisdiction so as to reach on or before the last day of February following the end of each Calendar
year electronically.Application and evidence
- Primary statutory test — Every employer of an establishment shall send an annual return relating to such establishment in FORM-XVII related to category of employees, health and welfare facilities, retrenchment or layoffs, bonus, maternity benefits etc. to the Inspector-cum-Facilitator having jurisdiction so as to reach on or before the last day of February following the end of each Calendar year electronically.
- Numerical or timing control — Annual Return.- Every employer of an establishment shall send an annual return relating to such establishment in FORM-XVII related to category of employees, health and welfare facilities, retrenchment or layoffs, bonus, maternity benefits etc. to the Inspector-cum-Facilitator having jurisdiction so as to reach on or before the last day of February…
- 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 — XVII. Confirm the current notified form/version before filing.
- Evidence file — retain facts and records proving the role/status of: Employer, Employee / worker, Inspector-cum-Facilitator.
Cross-references & prescribed forms
Sections cited/mapped
Forms
XVII
Worked example
When an event triggers annual return, record the trigger date, competent authority, prescribed rule/form, filing or decision step, service/acknowledgement and final outcome. A statutory point to test is: “Annual Return.- Every employer of an establishment shall send an annual return relating to such establishment in FORM-XVII related to category of employees, health and welfare facilities, retrenchment or layoffs, bonus, maternity benefits etc. to the Inspector-cum-Facilitator hav” Reconcile the mapped Code Section(s) 33. Use the current notified XVII where the process requires it.
Illustrative only. Use the exact notified rule, prescribed form and competent authority.
Q&A — Rule 74
What is Rule 74 of the Occupational Safety, Health and Working Conditions (Central) Rules, 2026?
Rule 74 — Governs annual return and the rights, duties, powers or procedure expressly stated in this rule. Key operative text: Every employer of an establishment shall send an annual return relating to such establishment in FORM-XVII related to category of employees, health and welfare facilities, retrenchment or layoffs, bonus, maternity benefits…
What does Rule 74 require or permit?
A principal operative clause extracted from the notified rule is: “Every employer of an establishment shall send an annual return relating to such establishment in FORM-XVII related to category of employees, health and welfare facilities, retrenchment or layoffs, bonus, maternity benefits etc. to the Inspector-cum-Facilitator having jurisdiction so as to reach on or before the last day of February following the end of each Calendar year electronically.” Read it with all sub-rules and provisos below.
Does Rule 74 contain a proviso or explanation?
No standalone proviso or explanation was extracted from this rule text. Check the complete rule below for clause-level conditions.
What deadline, period, percentage or amount appears in Rule 74?
The rule contains this numerical/time expression: “Annual Return.- Every employer of an establishment shall send an annual return relating to such establishment in FORM-XVII related to category of employees, health and welfare facilities, retrenchment or layoffs, bonus, maternity benefits etc. to the Inspector-cum-Facilitator having jurisdiction so as to reach on or before the last day of February…” Apply it only in its notified context.
Which Code sections are linked to Rule 74?
The current concordance maps Rule 74 to Section(s) 33.
Which form is connected with Rule 74?
The current corpus records: XVII. Confirm the current notified version before use.
When did Rule 74 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.