Lakshmikumaran & Sridharan Attorneys

Key Compliance Calendar

Track important compliance deadlines and obligations under India's new labour codes. Key compliance items organized by code with form numbers, due dates, and applicability details.

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Compliance items by labour code

Registration & Updates
4

Application for Registration of Establishment

Form I
Event-based

Application for Registration of Establishment (other than factory, mine, plantation or building and other construction work)

Within 60 days of applicability
Establishments with 10+ workers

Notice of Change in Employer

Form V
Event-based

Notice of change in employer of an establishment (other than a factory, mine, plantation, or building and other construction work)

Within 30 days of change

Notice of Commencement or Cessation of Establishment

Form IV
Event-based

Notice of commencement or cessation of operation of an establishment

Within 30 days of the commencement or cessation of operation

Application for Closure of Establishment

Form III
Event-based

Application for closure of establishment (other than factory, mine, plantation and building and other construction work)

Before closure / Within 30 days

Work Notices
1

Notice of Commencement of Work

Form XXIII
Event-based

Notice of commencement of work on a building or other construction work (issued to Chief Inspector-cum-Facilitator and Gram Panchayat / Municipality by the employer)

Before commencement of work
Building/Construction work

Returns & Reporting
1

Annual Return for Principal Employer

Form IX
Annual

Annual Return to be submitted by Principal Employer engaging contract labour

1st February each year
Principal employers with contract labour

Accident & Safety
2

Accident Notice (Fatal/Serious)

Form VI
Event-based

Notice of accident in an establishment, where the accident causes death or bodily injury which prevents the worker from working for a period of 48 hours or more immediately following the accident

Death: immediately; Serious injury (48+ hrs absent): within 12 hours from completion of 48 hrs; Dangerous occurrences: within 12 hours

Note: In case of resulting in death, immediately; in case of serious bodily injury resulting in person not working for 48 hours, within 12 hours from the completion of the 48 hours; in case of dangerous occurrences specified in the schedule whether resulting in any serious injury or not, within 12 hours

Accident Notice (Minor)

Form VI
Event-based

Notice of an accident in an establishment, where accident causes bodily injury by reason of which the person injured is prevented from working for a period of 48 hours or less immediately following the accident

Before the expiry of seventh day after the date of receipt of information

Contract Labour
3

Application for Contractor License

Form XIII
Event-based

Application for grant of license to a Contractor employing contract labour

Before engaging contract labour
Contractors employing 50+ contract labour

Application for Renewal of Contractor License

Form XIV
Event-based

Application for renewal of license to a Contractor employing contract labour

30 days before expiry of license

Half Yearly Return by Contractor

Form XIX
Quarterly / Half-Yearly

Half-yearly return to be submitted by a contractor employing contract labour

Within 30 days from the close of half year (i.e., by 30th January and 30th July)
Contractors employing contract labour

Committee Formation
1

Constitute Works Committee

Event-based

Constitution of Works Committee for establishments employing 100 or more workers. No specific time-period in Code; may be directed by appropriate Government.

No specific timeline in Code
100+ workers

Grievance Procedures
3

Establish Grievance Redressal Committee

Event-based

Establishment of Grievance Redressal Committee for industrial establishments employing 20 or more workers. No specific time-period in Code; GRC should be in place once threshold is crossed.

No specific timeline; once threshold is crossed
20+ workers

Grievance Redressal Timeline

Event-based

Resolution of grievances by Grievance Redressal Committee within 30 days from date of receipt of application.

Within 30 days from date of receipt of application
20+ workers

Application for Grievance Redressal

Event-based

Application with respect to dispute filed by aggrieved workers with the GRC

Within 1 year from the date on which the cause of action of such dispute arises
20+ workers

Standing Orders & Documentation
5

Draft Standing Orders

Event-based

Draft and submit Standing Orders for certification to Certifying Officer for establishments employing 300 or more workers

Within 6 months from date of commencement of Code
300+ workers

Maintenance of Standing Orders

Ongoing

Maintain certified Standing Orders in such language and manner as may be prescribed for the information of concerned workers. No requirement of display in local language as of now; may be specified in Rules.

Ongoing requirement after certification
300+ workers

Disciplinary Proceedings

Event-based

Complete disciplinary proceedings and liability to pay subsistence allowance

Investigation and inquiry of disciplinary proceedings against a suspended worker shall be completed ordinarily within 90 days
300+ workers

Modification of Standing Orders

Event-based

Application for modification of Standing Orders

On an agreement between the employer and the workers, or a negotiating union or a Trade Union or other representative body of the workers or after the expiry of 6 months from the date on which the standing orders or the last modifications thereof came into operation.

Appeal against Certifying Officer

Event-based

Appeal against the order of the Certifying Officer regarding Standing Orders

Within 60 days of receipt of the order of the certifying officer

Event-based Compliance
2

Notice of Change in Conditions of Service

Event-based

Notice of any change in the conditions of service applicable to any workman in respect of matters specified in the Third Schedule

21 days before effecting the change

Notice of Closure

Event-based

Notice of closure of an industrial establishment

At least 60 days before the intended closure becomes effective
50+ workers; excludes construction companies

Union Recognition
1

Negotiating Union Recognition

Event-based

Recognition of sole negotiating union or negotiating council based on membership threshold (51% for sole union, 20% minimum for council)

Upon request by registered trade union
Establishments with registered unions

Event-based Compliance
8

Unified Return on Discontinuation

Form XXIII
Event-based

Unified Return when employer sells, abandons, or discontinues the establishment

Within 1 month of sale/abandonment or within 4 months of discontinuance

Gratuity Payment

Form V
Event-based

Payment of Gratuity - Amount shall be calculated and paid to the employee, nominee or legal heir within 30 days from the date of receipt of the application for payment of gratuity

Within 15 days of receipt of application; Payment within 30 days

Note: Interest @ 10% p.a. payable on delayed payment beyond 30 days

Gratuity Nomination Form

Form III
Event-based

Nomination for Gratuity to be obtained from employee

Within 90 days for existing employees; Within 30 days after completion of one year of service for new employees

Notice of Maternity Leave

Form X
Event-based

Notice from woman employee intimating intention to avail maternity leave

Not before 8 weeks from expected delivery or as soon as possible after delivery

Maternity Benefit Payment

Event-based

Payment of Maternity Benefit at the rate of average daily wage for the period of actual absence

Before delivery: paid in advance on production of proof; Post-delivery: within 48 hours of production of proof

EPF Nomination Form

Form 2 (EPF)
Event-based

EPF Nomination (Form 2) to be obtained from employee at the time of joining

At the time of joining

ESI Registration of Employee

Event-based

Registration of employee under ESI

Before taking any person into employment

Employee Compensation (Work Injury)

Event-based

Payment of compensation in case of work-related injury resulting in death or permanent disablement

As soon as it falls due

Note: Interest @ 12% p.a. payable on delayed payment

Construction Cess (BOCW)
4

Notice of Commencement - BOCW

Form XV
Event-based

Information for commencement or modification in respect of Building or Other Construction Work by the Employer

Within 60 days of commencement of work or payment of cess
Construction cost > ₹50 lakhs

BOCW Cess Advance Payment

Event-based

Advance payment of cess by the employer on the basis of self-assessment

At the time of approval or before the commencement of the work

Note: Rate: 1% of cost of construction

BOCW Cess Final Payment

Form XVIII
Event-based

Final payment of cess on completion of building or other construction work (adjusted against advance)

Within 60 days of each completed work

Registration of Building Workers

Ongoing

Registration of building workers as beneficiaries of welfare schemes

Ongoing
Workers aged 18-60 with 90+ days of work during the preceding twelve months

Aggregators & Gig Workers
2

Aggregator Registration (Gig Workers)

Event-based

Aggregators are required to register the gig workers

As per notification
Aggregators/Platform companies

Self-assessment of Contribution by Aggregators

Form XX
Annual

Every aggregator shall assess contribution payable and pay provisional contribution as assessed towards social security schemes for gig workers and platform workers

30th June, for the preceding year

Note: Rate to be notified by Government

Time-specific Compliance
2

Monthly EPF/ESI Contribution

Monthly

Monthly contribution towards EPF (12%+12%) and ESI (3.25%+0.75%) to be deposited

15th of following month

Note: Interest and damages applicable on delayed payment

Gratuity Insurance/Trust

Event-based

Obtain insurance for gratuity liability or establish approved gratuity fund

As notified by the government

Wage Payment Timelines
5

Payment of Wages - Monthly

Monthly

Payment of wages for monthly wage period

By the 7th of the next month

Payment of Wages - Daily

Event-based

Payment of wages for daily wage period

At the end of the shift

Payment of Wages - Weekly

Event-based

Payment of wages for weekly wage period

On the last working day of the week i.e., before the weekly holiday

Payment of Wages - Fortnightly

Event-based

Payment of wages for fortnightly wage period

Before the end of the second day after the end of the fortnight

Issuance of Wage Slip

Event-based

Issuance of wage slip to employees

On or before payment of wages

Note: As per the draft rules to be notified

Bonus
1

Annual Bonus Payment

Annual

Payment of annual bonus to eligible employees

Within 8 months from closure of financial year

Note: Minimum 8.33% and Maximum 20% of wages

Important notes

Important Notes

All Four Central Rules Notified (8-9 May 2026): The Ministry of Labour and Employment has notified the central rules under all four labour codes, IR, Code on Wages, OSH and Social Security, and they have come into force. Forms, timelines and procedural deadlines listed here now have firm legal effect at the central level. IR (PDF) · Wages (PDF) · OSH (PDF) · SS (PDF).

State Variations: Due dates may vary from state to state based on state-specific rules and notifications.

Scheme Notifications: Certain compliances (especially for gig workers and platform workers) are subject to change when schemes under the new Codes are notified.

Legal Disclaimer: This calendar provides general guidance based on central rules. This list may not be exhaustive. Always verify compliance requirements with your legal advisor or refer to state-specific relevant notifications.

Frequently Asked Questions

Common questions about compliance obligations, records, and deadlines under the new codes.

View All FAQs

Employers should: review and update employment contracts including appointment letters, revise HR policies to align with new definitions and provisions, audit current wage structures against new minimum wage and overtime requirements, update payroll systems for new calculation methods, train HR teams on the new framework, and review standing orders if applicable.

Key records include: register of employees, wage register, register of fines and deductions, overtime register, leave register, register of accidents, and inspection book. Electronic maintenance is permitted. Specific registers may be required for factories, contract labour, and building workers.

Labour is a concurrent subject, so both Central and State governments can make rules. While the codes provide the framework, states notify detailed rules for implementation. Employers must comply with applicable state rules which may vary on thresholds, procedures, and timelines. Some states have notified rules while others are still in draft stage.

Establishments must comply from the date the codes came into force on (21 November 2025). However, transitional provisions protect existing rights and benefits. Existing registrations continue for a specified period. Employers should prioritize immediate compliance items like appointment letters and wage structure review.

Both employee and employer contribute 12% of basic wages plus dearness allowance to the Provident Fund. The SS Code applies to establishments with 20 or more employees. Smaller establishments can opt for voluntary coverage. The Central Board of Trustees administers the fund.

ESI applies to establishments with 10 or more employees where employee wages are within the prescribed ceiling. Benefits include medical care, sickness benefit, maternity benefit, disablement benefit, and dependants' benefit. ESIC runs a network of hospitals and dispensaries.

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