[Opinion] Key Highlights of OSH Working Conditions Rules

OSH Working Conditions Rules 2026
CS Isha Bathla & Hargun Kaur Kharbanda –[2026] 187 taxmann.com 978 (Article)

1. Introduction
Workplace safety is no longer limited to ensuring physical protection at the worksite. It now covers digital compliance, employee welfare, transparent governance and accountability.

The Ministry of Labour and Employment notified the Occupational Safety, Health and Working Conditions (Central) Rules, 2026, in exercise of the powers conferred under sections 133 and 134 of the Occupational Safety, Health and Working Conditions Code, 2020. The rules consolidate various existing central rules governing occupational safety, health, and welfare across sectors, including factories, mines, dock work, plantations, and construction establishments.

The Occupational Safety, Health and Working Conditions Code, 2020 consolidates the laws regulating the safety, health and working conditions of persons employed in establishments across India. To operationalise the provisions of the Code, the Occupational Safety, Health and Working Conditions (Central) Rules, 2026 prescribe detailed procedures, forms, timelines, and compliance requirements relating to the registration of establishments, health and safety standards, welfare measures, working hours, contract labour, reporting obligations, and other regulatory requirements.

For ease of reference and understanding, this article presents the key provisions of the Occupational Safety, Health and Working Conditions (Central) Rules, 2026 under different categories, namely:
(a) Electronic Registration on the Shram Suvidha Portal;
(b) Employer Obligations relating to Health, Safety and Medical Examination;
(c) Reporting of Accidents, Dangerous Occurrences and Occupational Diseases;
(d) Rights and Duties of Employees and Institutional Framework for Occupational Safety;
(e) Constitution of Safety and Advisory Committees;
(f) Maintenance of Registers, Records and Returns;
(g) Social Security Fund and other key compliance requirements.

This structured classification is intended to provide a comprehensive overview of the Rules and facilitate easy identification of provisions relevant to employers, industrial establishments, workers, contractors, compliance professionals and other stakeholders.

2. Electronic Registration on ‘Shram Suvidha Portal’ (Rule 3 and 6)

2.1 Registration via Shram Suvidha Portal
Rule 3 provides that any employee seeking registration in an establishment under the Occupational Safety, Health and Working Conditions Code, 2020, shall apply electronically, in FORM-I, containing the details of the establishment along with relevant documents, through the Shram Suvidha Portal. The certificate of registration must be issued electronically in FORM-III within 7 days of the submission of the complete application.

2.2 Issuance of Registration Certificate
If the certificate of registration is not issued within the prescribed period, the establishment will be deemed registered, and a registration certificate in Form III will be issued automatically. Further, registration applications submitted more than 60 days after the notification date will attract a late fee, as may be specified by the orders of the Central Government.

2.3 Appointment Letter to Employee
Rule 6 provides that an employee2 must be issued an appointment letter by the employer before being employed in an establishment, in the format prescribed under the rules.

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