The factory annual return is the yearly statement every licensed factory files with the State labour or factories department, reporting workers employed, working days, hours, accidents, welfare facilities and similar particulars. Under the Occupational Safety, Health and Working Conditions Code, 2020 (OSH Code), in force since 21 November 2025, the return is moving to an electronic format. This page explains who files, what the return contains, how State practice differs and what to do while State rules are still catching up.
What is a factory annual return?
The annual return gives the inspectorate a yearly snapshot of how your factory ran: average and maximum workers, men, women and young persons, days worked, total hours, wages paid, accidents, leave and welfare arrangements. Under the earlier Factories Act, 1948, the return was filed in a State-prescribed form, and Uttar Pradesh, for example, has used 31 January as the date for the previous year's return under its new rules, in Form-17.
The OSH Code changed the framework. According to the summary by Lakshmikumaran and Sridharan, the Central Rules require every employer to submit an electronic annual return containing prescribed particulars such as employee categories, health and welfare facilities and maternity benefits, on a designated portal. A commentary on the final rules adds that a declaration about ESI and PF contributions has been added to the return. The sources we reviewed do not state the central form number or due date, so those details must be checked in the notified rules.
The Code also moves towards a single annual return in place of the separate returns under the old labour laws, and towards one common registration. How far this works in practice depends on the State. Uttar Pradesh notified its own OSH rules on 27 August 2026, while Delhi, Haryana, Maharashtra and Karnataka were still on draft rules as of October 2026 as reflected in our factory licence research. In those States, many occupiers continue to file on the existing State portals and formats to the extent consistent with the Code.
The practical point is simple. The return is a compliance record of the whole year. If it does not match the registers, the PF and ESI filings and the licence particulars, the mismatch is what draws questions from inspectors, so the return should be built from reconciled data and not prepared at the last minute.
Who must file the annual return?
The occupier or employer of every establishment licensed or registered as a factory must file, including units that were licensed under the Factories Act and continue under the Code. Typical filers are:
- Manufacturing companies, partnerships and proprietors holding a factory licence
- Units that moved from the old 10-worker threshold to the new 20 or 40 worker thresholds but remain licensed
- Factories that employed workers for only part of the year, which still report the period of operation
- Factories that closed during the year, which should file for the period worked and intimate closure
- Group companies with several factories, which file separately for each licensed factory
- Contractor-heavy units, where the principal employer reports workers engaged through contractors as the State format requires
Benefits of Factory Annual Return
Keeps your licence in good standing
Non-filing of returns is routinely raised at renewal and inspection. A clean filing record avoids queries when you apply for amendment or renewal.
Reduces inspection friction
A return that matches your registers shows that headcount, hours and accidents are properly tracked, which shortens inspections.
Supports buyer and bank audits
Customers and lenders ask for evidence of labour law compliance. The filed return with acknowledgement is easy proof.
Forces a yearly reconciliation
Matching returns against wage, PF and ESI records often reveals under-reported workers or wages before a regulator does.
Smooth transition to the Code
Practising electronic filing now helps when your State moves fully onto the single return and common registration.
Applicability and conditions
The obligation follows the licence, not the size of the year's workforce. Check these points before you start.
- The premises hold a factory licence or registration, or are treated as a factory under the Code and the State rules
- You know which return format your State currently requires: the State's existing form, the new OSH Code form where notified, or an electronic return on the State portal
- The licence particulars such as occupier, manager, workers and power are current; if not, apply for amendment first
- Registers of attendance, wages, accidents and leave are complete for the reporting period
- You have the portal login of the occupier or authorised person
Documents required
Licence and identity records
- Factory licence number, validity and plan approval details
- Occupier and manager details with PAN and identity
- Registration or login credentials for the State labour portal
Workforce and wage data
- Month-wise count of men, women, young persons and contract workers, with the maximum on any day
- Attendance registers and total man-days worked
- Wage registers showing wages and overtime
- PF and ESI challans and returns for the year, to support the declaration now added to the return
Safety and welfare data
- Accident and dangerous occurrence register, with the number of reportable accidents
- Details of canteen, crèche, first aid, welfare officer and safety committee, as applicable to your headcount
- Leave records and, for women workers, maternity benefit data
Step-by-step: how to file the factory annual return
The steps below reflect how we normally run the filing. Always confirm the form and portal your State is using at the time.
Confirm the applicable form and deadline
Check the State portal or notification for the current return form and due date. In UP the new rules use Form-17 with a 31 January date; elsewhere the existing State form or the electronic return under the Code applies.
Fix the reporting period
Decide whether the return covers the calendar year or financial year as prescribed. Do not mix periods between registers and the return.
Reconcile headcount and wages
Match the workers in attendance and wage registers with PF and ESI records. Contractor workers should be shown the way the State format asks.
Compile accident and welfare data
Use the accident register and welfare facility records. Confirm that every reported accident was intimated at the time.
Log in and fill the return
Use the occupier's portal credentials, enter the data and complete the PF and ESI declaration if the form includes it.
Review before submission
Have a second person check totals, dates and the licence number. Corrections after submission can be slow.
Submit and download acknowledgement
Submit electronically and save the acknowledgement and the filed copy with your compliance records.
Respond to queries and update records
If the inspectorate asks about differences, respond with register extracts. Update your licence particulars through amendment if the return reveals changes.
Government fees
We found no separate government fee for filing the annual return in the sources reviewed. The real cost of non-compliance is the penalty for failing to file, the effect on licence renewal and the time spent in regularising. Check the State portal in case it charges a late fee.
Professional charges are quoted separately after reviewing your case. Government fees, where any apply, are paid directly to the authority.
How long does it take?
If registers are maintained throughout the year, collecting data and filing takes only a few working days. The slow part is usually reconciliation when records were not maintained during the year, so start well before the due date.
| Stage | Typical time |
|---|---|
| Data collection from registers and PF/ESI records | 2 to 5 working days |
| Drafting and review of the return | 1 to 2 working days |
| Portal submission and acknowledgement | Same day, subject to portal availability |
Frequency and period
The return is annual. Under the old Factories Act regime, States generally required the return by 31 January for the previous calendar year, and UP's new rules continue that pattern for Form-17. Under the Code the electronic return is to be filed on the designated portal, and the Central Rules do not give a date in the sources we reviewed. Treat your State's notified date as binding and keep a calendar reminder at least two weeks before it.
What to do after filing
- Save the acknowledgement and the filed return with registers for inspection
- Keep supporting registers available in the form the State requires, including electronic form where permitted
- Update the licence through amendment if the workers, power or occupier changed during the year
- File accident reports and notices within the time the rules require, not only at year end
- Reconcile the return with PF, ESI and wage filings so the figures do not conflict
- Prepare for renewal of the licence, which often checks the filing history
Annual return under the old Act vs the OSH Code
| Point | Factories Act regime | OSH Code regime |
|---|---|---|
| Format | State-prescribed form | Electronic annual return with prescribed particulars |
| Content | Workers, hours, accidents, welfare | Similar, with employee categories, health and welfare, maternity benefits and a PF and ESI declaration |
| Filing route | State factories department | Designated portal; States use their own portals until final rules apply |
| Due date | Commonly 31 January for the previous year | As notified; UP uses 31 January under its 2026 rules |
| Related returns | Separate returns under each law | Move towards a single return |
Common mistakes and rejection reasons
Using the old form after the State has moved
Some units keep filing the Factories Act form after their State notified new OSH rules. Check the portal each year.
Headcount that does not match PF and ESI
Declaring fewer workers than the PF or ESI records show is the fastest way to draw an inspection query.
Ignoring contract workers
Workers engaged through contractors are part of the workforce picture and should be shown as the format requires.
Filing late or not at all for a closed year
A factory that shut part way through the year still reports for the period worked and should intimate closure.
Wrong licence particulars
A return that names an old occupier or lists power different from the licence invites questions. Amend the licence first.
No copy of the acknowledgement
Without the filed copy and acknowledgement, you cannot prove timely filing during renewal or inspection.
Penalties for non-compliance
The OSH Code replaced many jail terms in the old labour laws with fines, compounding for first offences and a notice period before prosecution. Failure to furnish a required return falls under the Code's general penalty provisions. Our factory licence research records ranges such as up to ₹2 lakh for contraventions and up to ₹5 lakh for repeat or continuing contraventions, but the exact section and amount applicable to a missed annual return were not verified from the statute, so we do not quote a figure for this specific default.
Practitioner tips
- Maintain a monthly headcount and wage summary all year. The annual return then becomes a roll-up exercise instead of a data hunt.
- Reconcile with the PF and ESI returns before you fill the declaration. The added declaration on contributions makes mismatches visible to the inspectorate.
- Ask the State portal helpdesk or the facilitator's office which form and date apply when your State is between old and new rules. Keep the reply in writing.
- For multi-factory groups, assign one owner per licence. Combined spreadsheets often mix up licences and periods.
- File well before the last day. State portals often slow down near deadlines, and a failed submission on the last day is not an excuse.
How Lawgical Guru helps
Form and deadline confirmation
We check which return format and due date apply in your State at the time of filing.
Data reconciliation
We help match workers, wages and accident data with PF and ESI records before you file.
Preparation and portal filing
We prepare the return and file it through the State portal using the occupier's authority, and we retain the acknowledgement.
Gap clean-up for earlier years
Where earlier returns are pending, we help plan regularisation and respond to inspectorate notices.
Linked labour compliance
We coordinate with your factory licence, contract labour licence, PF return and ESIC return work.
Factory Annual Return: frequently asked questions
What is a factory annual return?
It is the yearly statement filed by the occupier of a licensed factory with the State labour or factories department. It reports workers, hours, wages, accidents and welfare facilities. Under the OSH Code it is moving to an electronic format filed on a designated portal.
Who has to file the factory annual return?
The occupier or employer of every licensed or registered factory, including companies, firms and proprietors, files separately for each factory. A unit that closed during the year should still file for the period it worked and intimate its closure.
What is the due date for the factory annual return?
Many States have used 31 January for the previous year, and Uttar Pradesh's 2026 rules use 31 January for Form-17. The Central Rules summaries we reviewed give no date, so check your State portal or notification for the date that applies to you.
Has the OSH Code changed the annual return?
Yes. The Central Rules provide for an electronic annual return with prescribed particulars, and commentary notes that a declaration on ESI and PF contributions has been added. The Code also aims at a single annual return, but State rules and portals are still catching up.
Is Form 22 still used?
Form 22 was the common annual return form under older State factory rules. After the OSH Code, States are replacing it with new forms, such as Form-17 in Uttar Pradesh. Check which form your State portal currently accepts before filing.
Do I file the annual return on a government portal?
Yes, the Code contemplates an electronic return on a designated portal. States use their own labour portals: Delhi, Haryana and Uttar Pradesh each have their own system. Log in with the occupier's credentials and keep the acknowledgement.
What data do I need for the annual return?
Month-wise workers by category, man-days and hours, wages and overtime, accidents, leave, and welfare facilities such as canteen, crèche and first aid. Keep PF and ESI records at hand because the return now includes a declaration on these contributions.
What is the penalty for not filing the factory annual return?
The OSH Code has general penalty provisions with fines, a notice period before prosecution and compounding for first offences. We could not confirm the exact amount for a missed annual return, so ask for advice or check the statute for your case. Late filing also causes problems at licence renewal.
Does a factory with fewer than 20 workers need to file?
If it is no longer a factory under the new 20 and 40 worker thresholds and is not notified by the State, the factory return obligation may not apply, but registration or return duties under other provisions may. Check whether your licence continues in force and whether the State has given transition instructions.
Can I correct a return after submitting it?
Corrections depend on the State portal. Some allow revision before the due date or on request to the inspector, others require a formal letter. Prepare carefully, review before submission and keep the supporting registers ready in case of questions.
Related guides
Reviewed by Satyam Gupta, Company Secretary (CS) & Advocate
8+ years of industry experience. This page was last reviewed on 16 October 2026 against the official sources below. Rules and fees change — confirm on the official portal before you apply.