Section 123: Maintenance of records, registers, returns, etc.
Reviewed by Finin2min Editorial Desk · Last reviewed 7 September 2026
Section 123 — Governs maintenance of records, registers, returns, etc. and the rights, duties, powers or procedure expressly stated in this section. Key operative text: An employer of an establishment shall— (a) maintain records and registers in the form prescribed by the appropriate Government, electronically or otherwise, containing such particulars and details with regard to persons…
The Code was commenced in stages: section 142 had earlier commencement, S.O. 5319(E) brought the specified provisions into force from 21 November 2025, and later commencement instruments must be read with the current India Code footnotes for the remaining clauses.
Provision / India Code ↗ · Official Act PDF ↗ · 2026 Central Rules ↗
2-minute answer
Section 123: Maintenance of records, registers, returns, etc. should be read as an operative legal provision, not just a heading. Use the statutory text, effective-date/amendment status, connected rules/forms and the factual checklist below before applying it.
What this page answers
- Finin2min analysis — what the section actually does
- Operative clauses
- Provisos, explanations & qualifications
- Thresholds and timelines in the text
- Actors expressly appearing in the text
Practical checklist
- Read the operative text and amendment/effective-date status first.
- Map the provision to connected rules, forms, notifications and exceptions.
- Apply the provision to the actual facts rather than relying on the section heading alone.
- Keep the document trail that proves dates, amounts, approvals and compliance steps.
Official sources
Related Finin2min guidance
Finin2min analysis — what the section actually does
Operative clauses
- An employer of an establishment shall— (a) maintain records and registers in the form prescribed by the appropriate Government, electronically or otherwise, containing such particulars and details with regard to persons employed, muster roll, wages and such other particulars and details, in such manner, as may be prescribed by the appropriate Government including— (i) number of days for which work performed by…
- (v) employees identification number, by whatever nomenclature it may be called;
- (b) display notices at the workplaces of the employees in such manner and form as may be prescribed by the appropriate Government;
- (c) issue wage slips to the employees, in electronic forms or otherwise; and (d) file such return electronically or otherwise to such officer or authority in such manner and during such periods as may be prescribed by the appropriate Government:
- Provided that matters to be provided under the rules required to be made under this section relating to Chapter III shall, instead of providing them in rules to be made by the Central Government, be provided in the Provident Fund Scheme or the Pension Scheme or the Insurance Scheme, as the case may be:
Provisos, explanations & qualifications
- Provided that matters to be provided under the rules required to be made under this section relating to Chapter III shall, instead of providing them in rules to be made by the Central Government, be provided in the Provident Fund Scheme or the Pension Scheme or the Insurance Scheme, as the case may be:
Thresholds and timelines in the text
- Maintenance of records, registers, returns, etc.— An employer of an establishment shall— (a) maintain records and registers in the form prescribed by the appropriate Government, electronically or otherwise, containing such particulars and details with regard to persons employed, muster roll, wages and such other particulars and details, in such manner,…
- (ii) number of hours of work performed by the employees;
- (ix) total number of employees (regular, contractual or fixed term employment) on the day specified;
Actors expressly appearing in the text
Employer, Employee / worker, Appropriate Government, Central Government, Authority / officer
Full statutory text — Section 123
123. Maintenance of records, registers, returns, etc.— An employer of an establishment shall—
(a) maintain records and registers in the form prescribed by the appropriate Government, electronically
or otherwise, containing such particulars and details with regard to persons employed, muster roll, wages
and such other particulars and details, in such manner, as may be prescribed by the appropriate Government
including—
(i) number of days for which work performed by employees;
(ii) number of hours of work performed by the employees;
(iii) wage paid;
(iv) leave, leave wages, wages for overtime work and attendance;
(v) employees identification number, by whatever nomenclature it may be called;
(vi) number of dangerous occurrences, accidents, injuries in respect of which compensation has
been paid by the employer and the amount of such compensation relating to Chapter IV and
Chapter VII, respectively;
(vii) statutory deductions made by employer from the wages of an employee in respect of
Chapter III and Chapter IV;
(viii) details as to cess paid in respect of building and other construction work;
(ix) total number of employees (regular, contractual or fixed term employment) on the day
specified;
(x) persons recruited during a particular period;
(xi) occupational details of the employees; and
(xii) vacancies for which suitable candidates were not available during the specified period.
(b) display notices at the workplaces of the employees in such manner and form as may be prescribed
by the appropriate Government;
(c) issue wage slips to the employees, in electronic forms or otherwise; and
(d) file such return electronically or otherwise to such officer or authority in such manner and during
such periods as may be prescribed by the appropriate Government:
Provided that matters to be provided under the rules required to be made under this section relating to
Chapter III shall, instead of providing them in rules to be made by the Central Government, be provided in
the Provident Fund Scheme or the Pension Scheme or the Insurance Scheme, as the case may be:
Provided further that the forms of records and registers and that of the returns to be filed under
Chapter IV shall be specified in the regulations instead of providing them in the rules.How to apply this provision
- Primary statutory test — An employer of an establishment shall— (a) maintain records and registers in the form prescribed by the appropriate Government, electronically or otherwise, containing such particulars and details with regard to persons employed, muster roll, wages and such other particulars and details, in such manner, as may be prescribed by the appropriate Government including— (i) number of days for which work performed by…
- Additional operative limb — (v) employees identification number, by whatever nomenclature it may be called;
- Qualification / exception to test — Provided that matters to be provided under the rules required to be made under this section relating to Chapter III shall, instead of providing them in rules to be made by the Central Government, be provided in the Provident Fund Scheme or the Pension Scheme or the Insurance Scheme, as the case may be:
- Numerical or timing control — Maintenance of records, registers, returns, etc.— An employer of an establishment shall— (a) maintain records and registers in the form prescribed by the appropriate Government, electronically or otherwise, containing such particulars and details with regard to persons employed, muster roll, wages and such other particulars and details, in such manner,…
- Central Rule mapping — 53. 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 — XXII, XXIII. Confirm the current notified form/version before filing.
Rules, forms and cross-references
Direct 2026 Central Rule mapping
Forms mapped
XXII, XXIII
Other sections cited in this text
Related Labour Hub resources
A direct concordance is not exhaustive. Central/State jurisdiction, schemes, authority appointments, saved instruments and later notifications may change the practical route without changing the section wording.
Worked example
When an event triggers maintenance of records, registers, returns, etc., record the trigger date, competent authority, prescribed rule/form, filing or decision step, service/acknowledgement and final outcome. A statutory point to test is: “Maintenance of records, registers, returns, etc.— An employer of an establishment shall— (a) maintain records and registers in the form prescribed by the appropriate Government, electronically or otherwise, containing such particulars and details with regard to persons employed, ” Also test the express qualification/proviso before concluding the result. Read the mapped Central Rule(s) 53. Use the current notified XXII, XXIII where the process requires it.
Illustration only; it is not statutory text or a substitute for applying the actual facts, jurisdiction, current rule/scheme and official instrument.
Q&A — Section 123
What does Section 123 of the Social Security Code cover?
Section 123 — Governs maintenance of records, registers, returns, etc. and the rights, duties, powers or procedure expressly stated in this section. Key operative text: An employer of an establishment shall— (a) maintain records and registers in the form prescribed by the appropriate Government, electronically or otherwise, containing such particulars and details with regard to persons…
What is the main legal requirement or power in Section 123?
The first operative clause identified from the official text is: “An employer of an establishment shall— (a) maintain records and registers in the form prescribed by the appropriate Government, electronically or otherwise, containing such particulars and details with regard to persons employed, muster roll, wages and such other particulars and details, in such manner, as may be prescribed by the appropriate Government including— (i) number of days for which work performed by…” Read it with the remaining subsections and any proviso below.
Does Section 123 contain a proviso or explanation?
Yes. A qualification extracted from the official text is: “Provided that matters to be provided under the rules required to be made under this section relating to Chapter III shall, instead of providing them in rules to be made by the Central Government, be provided in the Provident Fund Scheme or the Pension Scheme or the Insurance Scheme, as the case may be:”
What time limit, percentage or amount appears in Section 123?
The provision contains this numerical/time expression: “Maintenance of records, registers, returns, etc.— An employer of an establishment shall— (a) maintain records and registers in the form prescribed by the appropriate Government, electronically or otherwise, containing such particulars and details with regard to persons employed, muster roll, wages and such other particulars and details, in such manner,…” Apply it only in the clause and context in which it appears.
Which 2026 Central Rules are linked to Section 123?
The current concordance maps Section 123 to Central Rule(s) 53.
Is a prescribed form mapped to Section 123?
The current corpus records: XXII, XXIII. Confirm the current notified version before filing or service.
Is Section 123 currently operative?
The Code was commenced in stages: section 142 had earlier commencement, S.O. 5319(E) brought the specified provisions into force from 21 November 2025, and later commencement instruments must be read with the current India Code footnotes for the remaining clauses.
Source & verification trail
Act: Code on Social Security, 2020 — official India Code PDF ↗
Central Rules: Social Security (Central) Rules, 2026 — G.S.R. 344(E), 8 May 2026 ↗
Official library: Ministry of Labour & Employment — Labour Codes ↗
Source check: 20 August 2026. Individual professional interpretation should be re-reviewed when the section, rules, notification, scheme, State overlay or controlling judgment changes.