Skip to main contentSkip to content
Labour HubOSHWC CodeCentral Rules 2026 › Rule 76
Occupational Safety, Health and Working Conditions (Central) Rules, 2026 · VIII

Rule 76: Register of leave with wages

Reviewed by Finin2min Editorial Desk · Last reviewed 30 August 2026

Rule 76 — Governs register of leave with wages and the rights, duties, powers or procedure expressly stated in this rule. Key operative text: (1) The employer of every establishment shall maintain in respect of every employee thereof a record of leave with wages electronically or otherwise in FORM-XX and shall share the leave records of the respective employee, once…

Full notified rule textG.S.R. 345(E), 8 May 2026Source checked: 20 August 2026
Rule status

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.

Official Gazette

Open the notified Rules ↗

Finin2min analysis — operative rule mechanics

Operative clauses

  • (1) The employer of every establishment shall maintain in respect of every employee thereof a record of leave with wages electronically or otherwise in FORM-XX and shall share the leave records of the respective employee, once in a Calendar year, on demand.
  • (2) The register mentioned in sub-rule (1) shall be preserved for a period of five years after the last entry in them has been made and shall not be destroyed even after the expiry of that period unless it has been properly transferred to the new register.

Provisos / explanations

  • No proviso/explanation was separately extracted from this rule.

Thresholds & timelines

  • Register of leave with wages.- (1) The employer of every establishment shall maintain in respect of every employee thereof a record of leave with wages electronically or otherwise in FORM-XX and shall share the leave records of the respective employee, once in a Calendar year, on demand.
  • (2) The register mentioned in sub-rule (1) shall be preserved for a period of five years after the last entry in them has been made and shall not be destroyed even after the expiry of that period unless it has been properly transferred to the new register.

Mapped Code sections

Full notified text — Rule 76

English rule text transcribed from the final official 2026 Gazette PDF; layout is normalised for web reading. The Gazette controls.
76. Register of leave with wages.- (1) The employer of every establishment shall maintain in respect of
      every employee thereof a record of leave with wages electronically or otherwise in FORM-XX and shall
      share the leave records of the respective employee, once in a Calendar year, on demand.

(2) The register mentioned in sub-rule (1) shall be preserved for a period of five years after the last entry in
them has been made and shall not be destroyed even after the expiry of that period unless it has been properly
transferred to the new register.

                                               CHAPTER-IX
                      INSPECTOR-CUM-FACILITATOR AND OTHER AUTHORITY

Application and evidence

  1. Primary statutory test — (1) The employer of every establishment shall maintain in respect of every employee thereof a record of leave with wages electronically or otherwise in FORM-XX and shall share the leave records of the respective employee, once in a Calendar year, on demand.
  2. Additional operative limb — (2) The register mentioned in sub-rule (1) shall be preserved for a period of five years after the last entry in them has been made and shall not be destroyed even after the expiry of that period unless it has been properly transferred to the new register.
  3. Numerical or timing control — Register of leave with wages.- (1) The employer of every establishment shall maintain in respect of every employee thereof a record of leave with wages electronically or otherwise in FORM-XX and shall share the leave records of the respective employee, once in a Calendar year, on demand.
  4. Code Section mapping — 33. Read the mapped provision together with this text rather than treating the concordance as a substitute for it.
  5. Prescribed-form link recorded in the corpus — XX. Confirm the current notified form/version before filing.
  6. Evidence file — retain facts and records proving the role/status of: Employer, Employee / worker, Inspector-cum-Facilitator, Authority / officer.

Cross-references & prescribed forms

Sections cited/mapped

Forms

XX

Worked example

When an event triggers register of leave with wages, record the trigger date, competent authority, prescribed rule/form, filing or decision step, service/acknowledgement and final outcome. A statutory point to test is: “Register of leave with wages.- (1) The employer of every establishment shall maintain in respect of every employee thereof a record of leave with wages electronically or otherwise in FORM-XX and shall share the leave records of the respective employee, once in a Calendar year, on” Reconcile the mapped Code Section(s) 33. Use the current notified XX where the process requires it.

Illustrative only. Use the exact notified rule, prescribed form and competent authority.

Q&A — Rule 76

What is Rule 76 of the Occupational Safety, Health and Working Conditions (Central) Rules, 2026?

Rule 76 — Governs register of leave with wages and the rights, duties, powers or procedure expressly stated in this rule. Key operative text: (1) The employer of every establishment shall maintain in respect of every employee thereof a record of leave with wages electronically or otherwise in FORM-XX and shall share the leave records of the respective employee, once…

What does Rule 76 require or permit?

A principal operative clause extracted from the notified rule is: “(1) The employer of every establishment shall maintain in respect of every employee thereof a record of leave with wages electronically or otherwise in FORM-XX and shall share the leave records of the respective employee, once in a Calendar year, on demand.” Read it with all sub-rules and provisos below.

Does Rule 76 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 76?

The rule contains this numerical/time expression: “Register of leave with wages.- (1) The employer of every establishment shall maintain in respect of every employee thereof a record of leave with wages electronically or otherwise in FORM-XX and shall share the leave records of the respective employee, once in a Calendar year, on demand.” Apply it only in its notified context.

Which Code sections are linked to Rule 76?

The current concordance maps Rule 76 to Section(s) 33.

Which form is connected with Rule 76?

The current corpus records: XX. Confirm the current notified version before use.

When did Rule 76 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.

Primary sources

← PreviousNext →
Jurisdiction note: This is the Central Rule corpus. Check State rules/notifications where the State Government is the appropriate Government and check later Gazette amendments before acting.
Finin2min · Finance & Law Explained in 2 Minutes
Editorial owner: CA Nikhil Gupta · Official-source set checked 20 August 2026; provision-level professional review remains matter-specific
Educational purposes only. Exact notified law, rules, schemes, regulator instruments, judicial decisions, state overlays, portal behaviour and facts must be checked before reliance. Verify with a qualified professional.