Compliance Requirements under the Act in Accordance with the Rules

1. Grant of National, Festival and Special Holiday in Tamil Nadu (Section 3)
   Every employee shall be allowed in each calendar year a holiday of one whole day on 26th January, 1st May, 15th August, and 2nd October, along with five other festival holidays as specified by the Inspector in consultation with the employer and employees for the industrial establishment.
   The Government may, considering any emergency or special circumstances in the State, declare any other day as a special holiday for employees of industrial establishments through notification.
2. Form I: Proposal for the Specification of Festivals in Tamil Nadu (Rule 3)
   Within 30 days of commencing work, a new industrial establishment must submit to the jurisdictional Inspector its proposal for festival holidays in Form I (in duplicate) along with a copy of Form II notice. The notice must be displayed inviting objections or suggestions from employees or trade unions within 15 days.
3. Form III: Display of Inspector-Approved Festival Holidays/Changes Therein in Tamil Nadu (Rule 3(4),(5); Rule 4(4))The Inspector shall specify or change the five festival holidays under Section 3 and communicate them to the employer in Form III. The employer must display the notice within 7 days. Any change takes effect from 1 January of the following calendar year.
4. Form IV: Change of Festivals Specified in Tamil Nadu (Rule 4)
   Employer, majority of employees, or a trade union representing a substantial number of employees may apply to the Inspector to change specified festival holidays. The application must be submitted in Form IV (in duplicate), and provisions of Rule 3 apply to such changes.
   a) The provisions of Rule 3 shall mutatis mutandis apply to the change of festivals under this rule.
   b) The change made by the Inspector shall be communicated to the employer in Form No. III in duplicate.
5. Form V: Statement to be Sent to the Inspector and Displayed in Industrial Establishments in Tamil Nadu (Section 4, Rule 5)|
   Every employer shall send to the jurisdictional Inspector a statement in Form V showing the holidays allowed in each calendar year before the commencement of that year and display a legible copy in the establishment premises.
6. Wages to be Paid for National, Festive and Special Holidays in Tamil Nadu (Section 5(1))
   Every employee shall be paid wages for each of the holidays allowed under Section 3, along with the wages for the wage period in which such holiday falls. Employees are eligible for holiday wages only if they have been in service for at least 30 days within the preceding 90 days (except for national holidays: 26th January, 1st May, 15th August, and 2nd October). Weekly holidays and authorized leave count toward this period.
7. Wages for Work on a Holiday in Industrial Establishments in Tamil Nadu (Section 5(2), Rule 6A)
   An employee may be required to work on a holiday if a 24-hour prior notice in Form V-A is served and a copy is sent to the Inspector and displayed in the establishment.
   An employee working on a holiday is entitled to either twice the wages or wages plus a substituted paid holiday within three days. Eligibility conditions regarding 30 days’ service in the preceding 90 days apply (excluding national holidays).
8. Payment of Holiday Wages to Daily-Rated or Piece-Rate Workers in Tamil Nadu Establishments (Section 5(3), Rule 6)
   Daily-rated or piece-rate employees are entitled to wages for holidays at their average daily wage. If they work on such holidays, they are entitled to double wages or wages plus a substituted paid holiday within three days. Eligibility conditions require 30 days of service within the preceding 90 days (excluding national holidays). Weekly holidays and authorized leave are included in this calculation.
9. Form VI: Maintenance of Registers and Records in Industrial Establishments in Tamil Nadu (Rule 7(1),(3),(4))
   Employers must maintain an up-to-date register in Form VI with same-day entries. A separate register is not required if details are recorded elsewhere. Registers and notices must be maintained in English or Tamil. Records relating to a calendar year must be preserved until the end of the subsequent calendar year.
10. Maintenance of a Visit Book in an Industrial Establishment in Tamil Nadu (Rule 7(2),(3),(4))
    Employers must maintain a visit book for Inspectors to record inspection remarks. A separate book is not required if maintained under other applicable labour laws. Registers and notices must be in English or Tamil. Records relating to a calendar year must be preserved until the end of the subsequent calendar year.