Maintaining statutory registers without a filing cabinet crisis

01

Map each establishment to the laws that apply

Start with a sheet per establishment: its state, whether it is a factory, shop or commercial establishment, or another type, its headcount, whether it engages contract labour, and which registrations it holds. That determines which laws apply, and the laws determine the registers.

Do this per establishment, not per company. A company with a factory in one state and an office in another keeps different registers in each.

• Shops and establishments or factories legislation, depending on the premises
• Wages: the Code on Wages (in force from 21 November 2025), with registers under the earlier wage Acts' rules where state rules are not yet final
• Social security: EPF, ESI, gratuity, maternity benefit, bonus
• Contract labour, where contractors' workers are engaged
• State-level laws such as professional tax and labour welfare fund, where the state operates them

Watch for itRegisters and formats vary by state and are changing as the labour codes are implemented. Check the current state rules for each establishment rather than copying another location's set.

02

List the registers and their prescribed formats

For each applicable law, list the registers or records it requires and the prescribed form, if any. Some states have moved to combined or simplified registers, or accept them electronically. Note this per establishment, with the source of the requirement.

Common categories include a register of employees, a muster roll or attendance register, a wage register, registers of deductions, fines and advances, overtime, leave, and accidents. The exact names and forms differ by law and state.

03

Generate registers from source data

The registers that fail inspections are usually the ones typed up separately at the end of the month, because they drift from the payroll that was actually paid. Derive registers from the same employee, attendance and payroll records that produced the salary.

If your HR system produces reports in the prescribed format, use them. If not, build each register from an export of the processed payroll and attendance, not from a separate spreadsheet that somebody maintains by hand.

Watch for itA register that disagrees with the payroll ledger or the bank transfer is worse than a late register. Reconcile the wage register to the payroll that was paid before signing it off.

04

Decide where registers are kept and who signs them

Some laws require registers to be kept at the establishment, available for inspection. Where electronic maintenance is permitted, decide how they will be produced on site if an inspector asks. Name an owner per establishment, and decide who authenticates each register where a signature is required.

05

Retain them for the required period

Each law sets a retention period for its records, and they differ. Keep registers for at least the longest applicable period, and longer where a dispute or claim is open.

Store closed registers so they can still be retrieved by establishment and month. A box of loose printouts with no index meets the letter of retention and fails the first request.

06

Review the set at least once a year

Headcount crosses thresholds, establishments open and close, contractors are engaged, and laws and rules change. Review each establishment's register list annually and whenever one of those things happens.