Labour Laws · All India
Statutory Registers and Returns
Registers are the evidence of compliance. In an inspection, an unmaintained register is treated as non-compliance even when the underlying payments were correct.
Core registers
| Register | Law | Purpose |
|---|---|---|
| Register of employees | Shops & Establishment / Factories | Employment particulars of each worker |
| Muster roll / attendance | Multiple | Days and hours worked |
| Wage register | Wages laws | Wages payable, deductions and net paid |
| Register of deductions and fines | Wages laws | Evidence that deductions were permitted |
| Leave register | Shops & Establishment / Factories | Leave earned, availed and encashed |
| Overtime register | Factories | Overtime hours and payment |
| Accident register | Factories / ESI | Employment injuries and reporting |
| Register of contract labour | CLRA | Contractor-wise deployment |
| Bonus register | Payment of Bonus Act | Allocable surplus, set-on, set-off and bonus paid |
Returns
- Monthly — PF ECR, ESI contribution return, Professional Tax where applicable
- Half-yearly — CLRA contractor returns and some state returns
- Annual — Factories Act annual return, CLRA principal employer return, Bonus Act return, state consolidated annual returns
Several states now allow combined registers and a single consolidated annual return. Using the consolidated formats reduces effort without reducing coverage.
Frequently asked questions
- How long should labour records be kept?
- Retention periods vary by statute; a practical rule is to keep wage, attendance and contribution records for at least eight years, and longer for gratuity and pension-related records.
- Can registers be maintained electronically?
- Many states permit electronic maintenance subject to conditions. Keep them retrievable and printable on demand during an inspection.
Sources & references
Last Updated: 2026-09-06
Information is based on applicable laws, rules, notifications and government sources and should be verified for the latest amendments.
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