Meta description: Statutory compliance checklist under Factories Act for 2026, covering OSHWC registers, returns, notices, retention and factory audit evidence.

A missing statutory register can now cost an Indian factory ₹50,000 to ₹1 lakh under Section 96 of the Occupational Safety, Health and Working Conditions Code, 2020. A later conviction under the same provision can reach ₹2 lakh. Worse, a false entry can bring imprisonment under Section 98. This statutory compliance checklist under Factories Act covers the records factory owners still call “Factories Act registers.”

In 2026, however, the legal position has changed. The Factories Act, 1948 was repealed when the OSHWC Code came into force on 21 November 2025. This guide shows what to maintain now, how the final 2026 Central Rules organise the records, and where state-specific checks remain essential.

Why Your Old Factories Act PDF Is No Longer Enough

The Central Government brought the Occupational Safety, Health and Working Conditions Code, 2020 into force through S.O. 5321(E) on 21 November 2025. Section 143(1) of the Code repealed the Factories Act, 1948 along with 12 other central labour laws.

Section 143(3) saves actions, rules, regulations, notifications, appointments, orders and directions made under a repealed law, so far as they are not contrary to the OSHWC Code, until replaced. Do not discard a valid factory licence or state-prescribed register merely because it cites the Factories Act.

The practical rule is simple:

  1. Use the OSHWC Code as the current parent law.
  2. Use the rules made by the “appropriate government” for forms and operating detail.
  3. Retain saved licences, approvals, registers and records unless the competent authority replaces them or directs migration.
  4. Record the legal source and jurisdiction beside every compliance obligation.

The Central Government notified the Occupational Safety, Health and Working Conditions (Central) Rules, 2026 through G.S.R. 345(E) on 8 May 2026. These rules are not automatically the complete rulebook for every private factory. Under Section 2 of the Code, the State Government is generally the appropriate government for an ordinary factory, while the Central Government governs specified central-sphere establishments such as mines, major ports and certain centrally controlled activities.

Use the Central Rules framework below as a control model, then check the current rules, portal instructions and transition notifications for each plant's state.

Which Registers Form the Core 2026 Evidence Pack?

Section 33 of the OSHWC Code requires an employer to maintain prescribed worker registers electronically or otherwise. The records cover work performed, normal hours, weekly rest, wages and receipts, leave, overtime, attendance, dangerous occurrences and employment of adolescents. The section also requires workplace notices, wage slips and prescribed returns.

For establishments under the Central Rules, Rule 72 turns that broad duty into the following record set:

Rule 72 also recognises overlap with registers maintained under the Code on Wages, 2019 and its rules. Where the prescribed wage-code registers and wage slips are maintained, they are deemed to satisfy the corresponding requirement under the Central Rules. Do not maintain two conflicting versions simply to look busy. Maintain one authoritative dataset, preserve its audit trail and document why it satisfies both requirements.

These forms are the statutory base, not the entire factory file. Depending on the process, workforce and applicable state rules, the plant may also need evidence for:

Label each item “statutory,” “licence condition,” “standard,” or “internal control” so a legal requirement cannot disappear when an internal policy changes.

What Deadlines and Retention Rules Should You Put on the Calendar?

A reliable compliance calendar needs recurring dates and event triggers. Tracking only annual filings leaves the factory exposed between returns.

For establishments governed by the 2026 Central Rules, use this minimum calendar:

  1. Every working day: Update attendance and muster information in FORM XIV. Record shift exceptions and overtime when they occur.
  2. Each wage cycle: Complete FORM XV and issue FORM XVI on or before the wage-payment day under Rule 72(2).
  3. When an accident or dangerous occurrence happens: Make the required authority notification under Sections 10 or 11 and update FORM XIX. The register does not replace the separate statutory notice.
  4. When leave changes: Update FORM XX and retain the supporting request, approval, refusal or encashment record.
  5. By the last day of February: File FORM XVII electronically for the preceding calendar year under Rule 74. In a leap year, this means 29 February; otherwise 28 February.
  6. When employee or establishment particulars change: Update the relevant portal registration or authority record within the period prescribed by the applicable rule. Under Central Rule 3, changes in FORM I particulars are to be updated within 30 days.
  7. Before a licence expires: Start renewal based on the state or central rule applicable to the plant. Do not assume every licence has the same validity or renewal window.

Under Central Rule 72(1)(vii), registers and other records must be preserved in original for five calendar years from the date of the last entry. Rule 76 separately requires the leave-with-wages register to be preserved for five years after the last entry and not destroyed unless it has been properly transferred to the new register.

“Original” does not mean every factory must use paper. Rule 72 expressly permits electronic or other maintenance. It means the controlled statutory record must remain complete, authentic and producible. For digital records, retain:

Rule 72 requires production of records and registers on demand before the Inspector-cum-Facilitator or an authorised person. “The HR executive is on leave” is not an inspection strategy. Give at least two trained people read access and test whether they can retrieve a complete record set within 15 minutes.

Which Notices Must Be Visible at the Factory?

Section 33(b) makes workplace display a statutory control. Under Central Rule 73, the employer must display at conspicuous places the establishment’s name and address, hours of work, wage period, wage-payment date, details of accidents and dangerous occurrences for the previous five years, the name and address of the jurisdictional Inspector-cum-Facilitator, and the date for payment of unpaid wages.

The notice must be in English or Hindi and in the local language. A tiny English-only printout behind a locked HR cabin does not meet the business purpose of a conspicuous worker notice.

Run a monthly notice-board check:

Where the applicable state rules prescribe additional abstracts, emergency contacts, shift notices, holiday lists or licence displays, add them to the same inspection. Keep a location map for large plants so an auditor can see which board serves which workforce.

How Do You Prove the Register Is True, Not Merely Complete?

Completeness is only half the test. Section 98 of the OSHWC Code covers false records, counterfeit evidence, falsified plans and knowingly false returns, notices or reports. The punishment can extend to three months’ imprisonment, a fine up to ₹1 lakh, or both. A backfilled register that hides excessive overtime is worse than a disclosed gap with a corrective plan.

Use four reconciliations every month:

People: Compare the employee register with appointment letters, payroll, EPFO/ESIC records where applicable, contractor lists and gate access. Investigate unmatched names and unexplained exits.

Time: Compare FORM XIV with shift rosters, machine logs, gate records, leave and FORM XV overtime. Check weekly rest and consecutive shifts, not only total attendance.

Money: Compare wages, overtime and deductions with bank transfers, wage slips, authorisations and payroll ledgers. Test a sample across permanent, temporary and contract workers.

Incidents: Compare FORM XIX with first-aid records, security logs, insurance notifications, medical absences and safety investigations. Near misses may be recorded internally, while reportable accidents and dangerous occurrences must follow the legal notification route.

Every exception needs an owner, cause, correction date and reviewer. Do not erase the original entry. Preserve the change history and link the correction to supporting evidence.

For contractors, the principal employer should obtain and test evidence instead of accepting a monthly “all compliant” email. Define the documents required in the work order, verify worker counts against access data and escalate unpaid wages or missing registrations before releasing the next invoice. The factory’s risk does not disappear because the labour arrived through another company.

Build an Inspection-Ready Compliance Control Register

Your master control register should contain one row per obligation, not one row per law. “OSHWC compliant” is too vague to assign, test or prove.

Use these fields:

Then operate it in three layers. HR owns worker, attendance, wage and leave data. EHS or the plant team owns safety, medical, equipment and incident evidence. A compliance owner checks the legal source, deadline, filing receipt and cross-functional reconciliation. One person may hold several roles in a small factory, but the responsibilities must still be explicit.

The strongest control is a live system that changes when the workforce, process, state rule or regulator changes. Compliance Radar helps Indian businesses identify applicable central and state obligations, organise them into a timeline and monitor regulatory changes.

Frequently Asked Questions

Is the Factories Act, 1948 still applicable in 2026?

No. The OSHWC Code came into force on 21 November 2025, and Section 143 repealed the Factories Act, 1948. Saved rules, licences and actions can continue to the extent they do not conflict with the Code and until they are replaced. Use the OSHWC Code as the parent law and verify the current state rules.

Do the OSHWC Central Rules, 2026 apply to every private factory?

No. They apply where the Central Government is the appropriate government. An ordinary private factory is generally under the State Government. Confirm jurisdiction for each plant and use the relevant state rules, forms, portal and inspectorate directions.

Can statutory factory registers be maintained electronically?

Yes. Section 33 permits electronic or other prescribed maintenance, and Central Rule 72 expressly allows electronic or other registers. The record must remain complete, up to date, authentic, retrievable and producible on demand.

How long should factory registers be preserved?

Under Central Rule 72, registers and other records must be preserved in original for five calendar years from the last entry. Rule 76 applies a five-year rule to the leave-with-wages register and requires proper transfer before destruction. Check whether the applicable state rule, another law, litigation hold or licence condition requires longer retention.

What is the annual-return deadline under the Central Rules?

Central Rule 74 requires FORM XVII to reach the Inspector-cum-Facilitator electronically by the last day of February following the end of the calendar year. State-controlled factories must verify the applicable state form and deadline.

What is the penalty for missing registers or returns?

Section 96 provides a penalty of ₹50,000 to ₹1 lakh for failing to maintain or produce required records or file returns. A later conviction under the same provision can attract ₹50,000 to ₹2 lakh. Section 98 separately addresses falsified records and can involve imprisonment up to three months, a fine up to ₹1 lakh, or both.

Does a register entry replace an accident notice?

No. Updating FORM XIX is a recordkeeping duty. Reportable accidents and dangerous occurrences also require notices under Sections 10 and 11 in the form and time prescribed by the appropriate government. Maintain the notice, acknowledgement, investigation and corrective action together.

Make the Statutory Compliance Checklist Under Factories Act Operational

The correct statutory compliance checklist under Factories Act in 2026 is a current OSHWC evidence system: the right jurisdiction, the right forms, truthful reconciled data, five-year retention where prescribed and proof that every filing reached the authority.

Downloadable checklists are useful for starting. They are terrible at noticing a new shift, a changed state form or a silent regulatory amendment. Assign every obligation, connect it to evidence and review legal changes before the inspector asks.

Check your compliance posture free at complianceradar.in. Describe your business once to see the compliance timeline that applies to your operations and track changes without relying on a stale PDF.