The Government of Tamil Nadu has finalised and notified amendments to the Tamil Nadu Shops and Establishments Rules, 1948. These amendments introduce a new Annual Return format, update existing reporting requirements and formally confirm earlier preliminary notifications issued for stakeholder feedback.

The amendments primarily revolve around the introduction of a comprehensive new Annual Return mechanism and corresponding changes to the reporting forms. A new Rule 16-C is inserted, mandating that every employer of an establishment must furnish a combined annual return in the newly notified Form-2C. This return must be submitted to the Inspector in whose jurisdiction the establishment is located on or before 31st December or 31st January, depending on the reporting cycle. Form-2C consolidates multiple labour data requirements previously scattered across various formats.

Form-2C, as shown across pages 4–14 of the uploaded document, requires extensive disclosures. These include establishment identification details, number of employees by category (men, women, young persons, adolescents), weekly holidays, total days worked, daily and weekly work hours, and detailed salary and allowances records. The form further mandates reporting on statutory compliance measures such as health and safety requirements, seating provisions for employees, and adherence to specific sections of the Act. It expands the scope of reporting on termination, suspension, compensation paid, subsistence allowances, wage breakdowns (basic, DA, overtime, bonuses), and deductions made for various reasons.

The amendment also overhauls maternity benefit reporting, requiring granular information on benefits paid, rejected claims, notices issued, payments made under various sections of the Maternity Benefit Act, and related medical bonus data. Provisions are included for documenting bonus payments, maintenance of registers, and the status of non-permanent workers. Additionally, employers must report details of contract labour deployed, including contractor details, nature of work, number of workers employed, man-days worked, and similar data for inter-state migrant workers.

Form-2B has been amended to align with the structure and intent of the new return. The revised formats are designed to ensure that establishments furnish more complete, uniform and auditable annual data, making compliance assessment easier for labour authorities. The Commissioner of Labour has circulated the Gazette copy and directed all Assistant Commissioners to ensure proper dissemination and enforcement of these updated requirements.