LABOUR-ANNUAL-RETURN — Annual Return under the Labour Codes
The one annual return an establishment files under the Labour Codes, for the calendar year: its workers, health and welfare facilities, retrenchment and lay-off, bonus paid, maternity benefit and contract labour, filed electronically with the Inspector-cum-Facilitator. It takes the place of the separate returns under the older Acts, the bonus return in Form D among them. The central rules want it by the last day of February. Each state's rules set their own date and form: Uttar Pradesh's by 31 January in Form-17; Rajasthan's, Gujarat's, Andhra Pradesh's and Bihar's by 1 February. Lawzer shows 31 January, the earliest. The Code counts an establishment from ten workers.
- Due
- 31 Jan each year, from 2027
- Frequency
- Annual
- If it lapses
- Penalty of ₹50,000 to ₹1 lakh for not filing; up to ₹2 lakh on a repeat (s.96, OSH Code)
- Statutory reference
- S.33(d), Occupational Safety, Health and Working Conditions Code 2020; rule 74, OSH (Central) Rules 2026 (G.S.R. 345(E)); rule 48, Code on Wages (Central) Rules 2026 (G.S.R. 343(E)); the state OSH rules, e.g. rule 62(a), Uttar Pradesh OSH Rules 2026
Where this date comes from
- The instrument
- S.33(d), Occupational Safety, Health and Working Conditions Code 2020; rule 74, OSH (Central) Rules 2026 (G.S.R. 345(E)); rule 48, Code on Wages (Central) Rules 2026 (G.S.R. 343(E)); the state OSH rules, e.g. rule 62(a), Uttar Pradesh OSH Rules 2026
- The authority
- The relevant State government
Mallah Software Services Private Limited has not independently verified this against the gazette. The citation above is the instrument this date is taken from, and it is exact enough for a professional to check. Inside Lawzer a company secretary or chartered accountant can record that they have checked it, against the rule as it read on the day — and that record is withdrawn automatically if the rule later changes. A date nobody has checked says so.
Who has to file it
Every one of these has to hold before LABOUR-ANNUAL-RETURN binds an entity:
- 10 or more employees
- Usually owned by:
- Accountant
- Typical effort:
- 4 hours
Common questions
- When is LABOUR-ANNUAL-RETURN due?
- 31 Jan each year, from 2027. It falls due once a year.
- Who has to file LABOUR-ANNUAL-RETURN?
- It applies to 10 or more employees.
- What is the penalty for filing LABOUR-ANNUAL-RETURN late?
- Penalty of ₹50,000 to ₹1 lakh for not filing; up to ₹2 lakh on a repeat (s.96, OSH Code)
Get told before LABOUR-ANNUAL-RETURN is due
We will email you a week before the next one, and before each one after that.
One email per occurrence of LABOUR-ANNUAL-RETURN, and nothing else — no newsletter, no other obligations, and your address is never sold or passed on. We send a link to confirm first, and nothing goes out until you follow it. Every message has a one-click link to stop. See the Privacy Policy.
This is the standing statutory position. The government extends deadlines often, and an extension is not reflected here until the rule is updated. Mallah Software Services Private Limited is a software company and not a firm of company secretaries or chartered accountants — nothing here is legal, tax or secretarial advice. Confirm the date with your professional before relying on it. See the Professional Disclaimer.