Sections 60 explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
Section 60 of the Occupational Safety, Health and Working Conditions Code, 2020 (the OSH Code) sets the duties of a contractor or employer towards inter-State migrant workers: suitable conditions, reporting of serious accidents and equal benefits. Section 61 requires the employer to pay each such worker a lump sum fare, once in a year, for a to-and-fro journey to the native place.
The contractor or employer must ensure suitable conditions of work for a worker who works outside his own State, report a fatal accident or serious bodily injury to the specified authorities of both States and the next of kin, and give the worker all benefits available to a worker of the establishment, including ESI, PF and the medical check-up in section 6(1)(c) (60). The employer must pay a lump sum fare in a year for the to and fro journey home (61). Under the Central Rules, the worker needs 180 days of work in the preceding twelve months, and the allowance is given once in twelve months (Rule 102).
The sections at a glance
| Section | Who | Duty |
|---|---|---|
| 60(i) | Contractor or employer | Ensure suitable conditions of work, having regard to the worker working in a State different from his own |
| 60(ii) | Contractor or employer | On fatal accident or serious bodily injury, report to the specified authorities of both the States and the next of kin |
| 60(iii) | Contractor or employer | Extend all benefits available to a worker of that establishment, including ESI Act, EPF Act or any other law, and the medical check-up in section 6(1)(c) |
| 61 | Employer | Pay a lump sum amount of fare for to and fro journey to the native place, in a year, as prescribed |
These duties apply where Part II applies; see sections 58–59 for the ten worker trigger.
Section 60: three duties
Suitable conditions of work. The text says conditions must be suitable "having regard to the fact that he is required to work in a State different from his own State". The Code does not list the conditions, so this ties back to the general duties in section 6 and the working conditions in section 23.
Report serious accidents to both States. In case of a fatal accident or serious bodily injury, the contractor or employer must report to the specified authorities of both the States, meaning the worker's home State and the State of work, and also the next of kin. See the accident-notice provisions in sections 10–11. The text says "specified authorities" but does not name them in this section.
Equal benefits. The worker must get all benefits available to a worker of that establishment. The text names benefits under the Employees' State Insurance Act, 1948 and the Employees' Provident Funds and Miscellaneous Provisions Act, 1952, or any other law for the time being in force, together with the medical check-up available to a worker under section 6(1)(c). If your payroll treats migrant workers differently from local staff on benefits, a review is prudent; our payroll compliance audit service can test that.
Section 61: journey allowance
Section 61 puts the duty on the employer (not on the contractor) to pay every inter-State migrant worker employed in his establishment, in a year, a lump sum amount of fare for to and fro journey to his native place from the place of employment. The Government prescribes the minimum service for entitlement, periodicity, class of travel and other matters. So the Code fixes the principle, and the rules fix the numbers.
The text says "in a year", so it is an annual entitlement, and "lump sum", so it is a single amount rather than a claim item by item. The definition of the worker in section 2(1)(zf), including the Rs. 18,000 monthly wage ceiling or higher notified amount, is covered in our article on sections 58–59.
What the Central Rules, 2026 prescribe
The Occupational Safety, Health and Working Conditions (Central) Rules, 2026 (G.S.R. 345(E), 8 May 2026) apply where the Central Government is the appropriate Government. Where a State Government is the appropriate Government, use the State's rules.
Rule 102 (journey allowance).
- The employer pays a lump sum amount on account of fare for the to and fro journey by train not less than II Class sleeper, or by bus or any other mode of passenger transport, from the place of employment to the place of residence in the home State.
- Condition: the worker has worked not less than one hundred and eighty days in the concerned establishment in the preceding twelve months.
- Once in twelve months (proviso to Rule 102(1)).
- Change of employer. If the worker changes employer during the employment period and has not availed the allowance from the previous employer, then on the basis of a certificate given by the worker, the present employer pays it where the worker has completed 180 days in the preceding twelve months, including the period with the previous employer.
The Central Rules give no rupee amount in Rule 102; the amount is the fare by the modes described. Read Rule 102 for the text.
Practical points
- Track 180 days per worker, including days with the previous employer where the worker gives the certificate.
- Record the last allowance: date, amount, mode of travel and the worker's certificate if he changed employer.
- Do not pay twice in twelve months and do not skip a worker who qualifies.
- Keep the benefit parity file: ESI, PF and medical check-up proof for each migrant worker.
- Prepare an accident protocol that names who informs the home State authority and the next of kin.
- Payroll coding: keep journey allowance on a separate head so audits can find it. Tax treatment: see our income-tax guides.
Example. A worker from Uttar Pradesh has worked 200 days in the last twelve months at a site in Maharashtra. The employer pays a lump sum equal to the to-and-fro fare by sleeper class train to his home State. A second worker put in 100 days with one employer without taking the allowance and then moved to another. He gives the new employer a certificate that he has not availed it. Once his days with both employers add up to 180 in the preceding twelve months, the present employer pays it under Rule 102(2).
For the old-law background, see benefits for inter-State migrant workers and the 1979 Act guide.
Need help with migrant worker payroll?
Journey allowance, social security parity and accident reporting sit across HR, payroll and site teams. Our payroll compliance audit team can map each entitlement, check your 180 day tracking and help you set up a simple annual payment cycle.
Key takeaways
- Contractor or employer must ensure suitable conditions, report serious accidents to both States and the next of kin, and extend all benefits available to establishment workers (60).
- The employer pays a yearly lump sum fare for a to-and-fro journey to the native place (61).
- Central Rules: 180 days in the preceding twelve months, once in twelve months, sleeper class train or bus fare (Rule 102).
- A worker who changed employer can rely on a certificate to count earlier service.
Read next
- Sections 58–59: exemption in emergency and applicability to inter-State migrant workers
- Sections 62–65: public distribution, helpline, study and past liabilities of migrant workers
- Rule 102: journey allowance to inter-State migrant worker
- Inter-State migrant workers: benefits, allowance and welfare
Disclaimer: Based on the Occupational Safety, Health and Working Conditions Code, 2020 (as enacted) and, where noted, the Occupational Safety, Health and Working Conditions (Central) Rules, 2026 (G.S.R. 345(E), 8 May 2026), as on 30 September 2026. The Code is in force from 21 November 2025; some provisions may be notified later, and State Governments make their own rules for establishments where the State is the appropriate Government. Verify the current position before acting.