What statutory records must Indian employers maintain for compliance?

Indian employers must maintain a set of statutory registers and records under various labour laws, covering wages, attendance, leave, and contributions. Typical requirements include registers of wages and wage slips, attendance and overtime records, leave registers, and records of EPF, ESI, and professional-tax contributions and filings.

Beyond these, employers commonly need to keep records under the Shops and Establishments Act of the relevant state, registers under the Factories Act where applicable, and documentation for bonus, gratuity, and maternity benefits. The new labour codes are moving toward simplified and increasingly digital record-keeping, but the underlying obligation to maintain accurate, retrievable records remains. Because specific registers vary by state and establishment type, employers should confirm the exact list applicable to their operations.