Section 138: Electronic registers and records

The Occupational Safety, Health and Working Conditions Code, 2020 (Act No. 37 of 2020) • Official Statutory Text & Plain English Practice Guide

Statutory Mandate
Chapter XIV: Miscellaneous
Competent Labour Forum
Act No. 37 of 2020

Legal Commentary & Landmark Judgments: Section 138

Section 138 of the Code mandates the electronic maintenance of registers, records, returns, and notices, eliminating physical paper ledgers and establishing a paperless, digitally verifiable compliance environment.

  • Universal Digital Record-Keeping Mandate: Obligates employers to maintain all worker registers, muster rolls, wage records, overtime logs, and accident books in electronic format.
  • Single Consolidated Annual Return: Replaces multiple overlapping filings under legacy statutes with a unified, single electronic annual return submitted on the designated national labor portal.
  • Electronic Issuance of Wage Slips & Service Certificates: Requires employers to issue digital wage slips and employment certificates to all workers (including contract and migrant labor) on their mobile phones or email.
Key Landmark Precedents:
  • In Re: Problems and Miseries of Migrant Labourers (2021) SCC OnLine SC 422: Supreme Court underscored that digital record-keeping and electronic integration are indispensable to guarantee transparent welfare delivery to vulnerable workers.
  • Bhilwara Dugdh Utpadak Sahakari Samiti Ltd. v. Vinod Kumar Sharma (2011) 15 SCC 209: Supreme Court criticized unrecorded cash payments and physical ledger manipulation, endorsing verifiable electronic payroll systems.
  • Siemens Engineering & Manufacturing Co. v. Union of India (1976) 2 SCC 981: Affirmed that verifiable objective documentation is the foundation of lawful regulatory governance.
Courtroom Practice & Strategic Litigation Guidance:

Upgrade enterprise HRMS/ERP platforms to ensure electronic wage slips containing all statutory disclosures (UAN, ESIC, basic, DA, overtime, deductions) are automatically transmitted to workers' registered mobile numbers on payday.