Under the OSH Code, 2020 a worker who has worked 180 days or more in a calendar year earns annual leave with wages, generally at one day for every 20 days worked (one for every 15 for adolescents). Up to 30 days can be carried forward; leave applied for and refused can be carried forward without limit, and the Labour Ministry's FAQs say leave above 30 days is encashed at the end of the calendar year. The OSH (Central) Rules, 2026 prescribe the Register for Leave with Wages in Form XX (rule 76), kept for five years.
Leave register format (Form XX layout)
REGISTER FOR LEAVE WITH WAGES (Form XX, rule 76, OSH (Central) Rules, 2026) Part I: Adults / Part II: Adolescents (one page for each worker) Establishment: [NAME] Name of worker: [RAVI KUMAR] Department: [PACKING] Father's name: [NAME] (1) Sl. No. (2) Sl. No. in register of workers (3) Date of entry into service: [01/04/2024] (4)-(8) Interruptions in the year (days): Sickness and accidents [3] | Authorised leave [10] | Lock-out or legal strike [0] Involuntary unemployment [0] | Others [0] (9) Leave due with effect from: [01/01/2026] (10) Whether leave not desired during the next 12 months: [No] (11) Date from which the worker is allowed leave: [10/11/2026 to 14/11/2026] (12) Wages for leave paid on: [06/12/2026] Discharged worker: (13) Date of discharge [ ] (14) Date and amount paid in lieu of leave due [ ] (15) Accumulated carry-forward leave: [8] (16) Remarks: [ ] CALCULATION FOR CALENDAR YEAR 2026 Days worked (including lay-off, maternity leave and leave taken): 280 Qualifies (180 or more)? Yes Leave earned: 280 / 20 = 14 days Opening balance carried from 2025: 8 | Earned: 14 | Taken: 5 | Closing: 17 Carry forward to 2027 (maximum 30): 17 | Encash at year end: 0 Signature of employer / register keeper: ________
How to fill it
- Open one page per worker. Take the days worked from the muster roll; lay-off, maternity leave and annual leave taken count towards the 180 days.
- Divide days worked by 20 to get leave earned; follow your State rule on fractions.
- Record every leave taken with dates, and the date the leave wages were paid.
- At the year end carry forward up to 30 days; encash the excess, and record refused leave separately because it carries forward without limit.
- On exit, pay for the leave to the worker's credit and fill columns 13 and 14.
Casual and sick leave
The OSH Code sets annual leave with wages. Casual and sick leave come from State Shops and Establishments Acts, standing orders and your policy, and vary by State. Keep them in the same register as extra columns so one page shows every balance.
Rule 76 is in the OSH (Central) Rules, 2026, which apply where the Central Government is the appropriate government. For a factory or shop under a State, use your State's leave register format where the State has notified rules.
Leave balances that update themselves
FundRaksha HR lets staff apply for leave on the app, credits leave from attendance, carries balances forward and pays encashment on exit. See the leave management app and the leave encashment tax guide.
Sources
- www.staffnews.in/wp-content/uploads/2026/05/The-Occupational-Safety-Health-and-Working-Con
- www.labour.gov.in/static/uploads/2026/03/a4ccf4c6d97c4f1f36a6d83f8c64213d.pdf
- static.pib.gov.in/WriteReadData/specificdocs/documents/2025/nov/doc20251122702801.pdf
- www.labour.gov.in/static/uploads/2026/02/83978455025732b99b0165def80ab171.pdf
Last reviewed: 2026-10-21. Information for Indian businesses; not legal advice.