Rule 72 of the OSH (Central) Rules 2026 requires every register and record to be kept in original for five calendar years from the last entry made in it, at the workplace or within 3 km of it, and produced to an inspector on demand. That is the floor. Records that prove PF, ESI or gratuity dues can be needed for longer, because the Codes let those dues be assessed or claimed later.
The five-year rule, and what it covers
The clock runs from the last entry, not the first. Rule 72(1) lists three registers every employer keeps: the employee register (Form XIII), the attendance register-cum-muster roll (Form XIV), and the register of wages, overtime and deductions (Form XV). Clause (vii) requires "all the registers and other records" to be preserved in original for five calendar years from the date of the last entry. Registers kept on paper must be written legibly in ink, signed by the employer and kept for five years after the last entry. If an original is lost, true copies are kept in its place (r.72(7)).
A register that stays open for years therefore stays in the cupboard for years after it closes. A muster roll started in January 2026 and last written in December 2026 is kept until at least the end of 2031. Its January entries are by then almost six years old.
- Leave register (Form XX). Five years after the last entry, and not destroyed even then unless its balances have been properly carried into a new register (r.76(2)). A worker's leave balance outlives the book it was written in.
- Where. At an office or the nearest convenient building within the workplace, or within a radius of 3 km (r.72(4)). A contractor's head office in another city does not meet this for the registers of a crew deployed at your site.
- Format. Electronically or on paper, with entries in English or Hindi and the local language (r.72(1)(iv)–(v)). Wage slips go out electronically on or before payday (r.72(2)).
- Accident register (Form XIX). Kept under rule 75. The notice board must also show accidents and dangerous occurrences for the last five years (r.73), so the register has to cover at least that far back.
Why five years is the floor, not the plan
Because the Codes let dues be raised for about as long as, and sometimes longer than, the records must be kept. Three time limits matter:
| Claim | Time limit | Records that answer it |
|---|---|---|
| PF or ESI dues assessed against the employer | Proceedings can start up to 5 years after the amount fell due. The inquiry should finish in 2 years, plus up to 1 year's extension (Code on Social Security s.125) | Wage register, ECR and ESIC challans, the contractor's employee register, gate register |
| A worker's wage claim | 3 years from when the claim arises, later "on sufficient cause being shown" (Code on Wages s.45(6)) | Wage and attendance registers, wage slips, payment proof |
| Gratuity | Earned on continuous service, so the claim depends on service records from the start of employment, whatever its length (Code on Social Security s.53) | Employee register entries for joining and leaving, attendance for each year of service |
The practical rule most sites adopt is simple. Keep five years from the last entry as the minimum. Keep anything a pending inquiry, claim or inspection touches until that matter is closed, however old it is. Keep the service record of anyone who might claim gratuity until it has been paid. Whether a particular record can be destroyed earlier is a question for the site's own counsel.
Who keeps what: the site or the contractor
The contractor keeps the registers for its own crew, and the site keeps its own records plus the evidence that the contractor did its job. The contractor is the employer of contract labour, so rule 72 applies to it directly. The principal employer is liable for unpaid wages and contributions when a contractor defaults, so it needs its own copy of the proof.
| Record | Kept by | Why the site wants it too |
|---|---|---|
| Employee, attendance and wage registers (Forms XIII–XV) for the crew | Contractor, within 3 km of the site | If the contractor misses payday, the site must pay within 15 days and recover the amount (r.98(8)) |
| Wage-period notice and payment intimation | Contractor sends a copy to the site (r.98(6)) | Shows when the 7-day payment clock started |
| PF ECR, Form XI and ESIC challans for the crew | Contractor files; the site receives Form XI by the 10th and files Form XII by the 20th (EPF Scheme 2026, para 27) | The site stays responsible for PF contributions (para 20(4)) and is first in line for ESI (s.31) |
| Half-yearly contractor return (Form XVIII) | Contractor, within 30 days of each half-year (r.98(7)) | Cross-checks headcount against the site's gate register |
| Principal employer's annual return (Form XVII, Part III), gate register, work orders | Site (r.98(9)) | The site's own filing and its record of who was on the floor |
What an inspector will ask to see
Rule 72(1)(vi) requires registers and records to be produced on demand before the Inspector-cum-Facilitator, and paper records can be demanded electronically or by speed post (r.72(7)(iii)). Section 50 of the Code on Wages separately requires a register of persons employed, the muster roll and wages. In practice, an inspection of a contract-heavy site starts by comparing three things: the contractor's wage register, its PF and ESI challans, and the site's gate register for the same months. A site that can produce all three for any month in the last five years, without asking the contractor, has done the retention job.
How Velura Services helps
Velura keeps registers, wage records and PF and ESI challans for every crew to the five-year standard, and hands over copies when an engagement ends. You receive a monthly evidence pack, so your site can produce any month's records without asking the contractor.
Sources
- Occupational Safety, Health and Working Conditions (Central) Rules, 2026, G.S.R. 345(E) dated 8 May 2026. Rules cited: r.72 (registers in Forms XIII–XV; five calendar years from the last entry; 3 km; production on demand; manual records), r.73 (notice of accidents for the last five years), r.75 (accident register), r.76 (leave register), r.98(6)–(9) (wage notice, half-yearly return, principal employer pays within 15 days, annual return). Opened and read from a mirrored copy of the Gazette [VERIFY: against the e-Gazette original].
- Code on Social Security, 2020 (Act 36 of 2020), Gazette text hosted by the Ministry of Labour and Employment. Sections cited: s.31 (ESI contributions for contractor employees), s.53 (gratuity), s.125(1)–(2) (assessment of PF and ESI dues: five-year limit, two-year inquiry plus one-year extension). Opened and read.
- The Code on Wages, 2019 (Act 29 of 2019), Gazette text hosted by the Ministry of Labour and Employment. Sections cited: s.45(6) (wage claim within three years, later on sufficient cause), s.50(1) (register of persons employed, muster roll and wages). Opened and read.
- Employees' Provident Funds Scheme, 2026, G.S.R. 525(E) dated 29 June 2026, mirrored copy of the Gazette. Paras cited: 20(4) (principal employer remains responsible for contributions), 27 (Forms X, XI and XII). Opened and read [VERIFY: against the e-Gazette original].