OSH/WHS Law Tracker — Week 27, 2026 (29 June–5 July): ABVKY Unemployment Scheme Expires 30 June (No ESIC Renewal Announced), ESIC July-15 Contribution Window Opens, NHRC Tamil Nadu Ammonia Report Due ~6 July, Form-V D-38 Countdown

This week (2026-06-29 to 2026-07-05) opens with the lapse of the ABVKY unemployment-benefit scheme under the ESI Act 1948: the last ESIC extension (1 July 2024–30 June 2026) expired on 30 June 2026, and no renewal gazette notification under §97(1) has been published as of filing. The ESIC contribution window for June 2026 wages opens simultaneously (due 15 July 2026). The Tamil Nadu Chief Secretary's NHRC-mandated report on the 22 June Tiruvallur ammonia gas leak falls due approximately 6 July 2026 — at the edge of this window. On the OSH Central Rules 2026 (G.S.R. 345(E), 8 May 2026) deadline track, Form-V appointment letters are 38 days away (7 August) and the 40+ annual health check-up delivery is 70 days away (7 September). Parliament's Monsoon Session — the most anticipated window for finalising the draft Indian Boiler Regulations 2026 — is expected to begin in late July 2026. This is a deadline-advancing week rather than an incident week; the practitioner priority is the ABVKY expiry and the OSH Central Rules 2026 countdown cascade.

Top Developments This Week

1. ABVKY Expires 30 June 2026 — No ESIC Renewal Announced as of W27 Filing

What this means. The Atal Beemit Vyakti Kalyan Yojana (ABVKY), India's ESIC unemployment-relief scheme for insured workers, ran its last authorised day on 30 June 2026. The scheme was last extended under Section 97(1) of the ESI Act 1948 for the period 1 July 2024 to 30 June 2026 (notified by ESIC in April 2025). As of 29 June 2026, ESIC has not published a fresh gazette notification extending the scheme.

What ABVKY provides and what workers now lack. Under ABVKY, any insured person who becomes unemployed — through closure, retrenchment, or other causes — and meets the eligibility conditions (minimum one year of insurable employment; contributions paid for 78 days in the preceding two contribution periods) receives cash relief of 50% of their average per-day earnings for up to 90 days. This relief is paid once in a lifetime and is ESIC-funded, not employer-funded. Without a fresh extension, workers becoming unemployed from 1 July 2026 revert to the narrower regular ESI benefits (sickness, extended sickness, disablement allowances) — none of which cover involuntary unemployment.

Legal framework. ABVKY's authority derives from §97(1) of the ESI Act 1948, which empowers ESIC to frame regulations providing for unemployment relief. The Code on Social Security 2020 (operative since 21 November 2025) preserves this authority through its §98 savings clause — ESIC's power to renew ABVKY by gazette notification subsists under the Code's framework. ESIC has renewed the scheme four times since its pilot launch in July 2018; a further extension is administratively plausible but legally uncertain until the gazette appears.

Employer and practitioner action. (1) Update HR severance and retrenchment planning scripts to flag that ABVKY is currently unavailable. (2) Monitor esic.gov.in and egazette.gov.in daily for a §97(1) gazette notification. (3) Advise workers facing retrenchment in July 2026 that the ABVKY route is closed pending any renewal; statutory notice and retrenchment compensation under the Industrial Relations Code 2020 (Chapter X) remain fully operative. (4) Document any ABVKY claims filed within the current extension period (1 July 2024–30 June 2026) and ensure they are processed before the processing window on those claims closes.

OSH Code transition note. The ABVKY scheme operates under the ESI Act 1948, which the Code on Social Security 2020 incorporates through a comprehensive savings mechanism. The §97(1) ESI Act authority for ABVKY is therefore preserved under the Code; ESIC's regulatory power to extend the scheme by gazette remains intact.

Links. ESIC: https://www.esic.gov.in/ | e-Gazette: https://egazette.gov.in/ | ESIC Employer Page: https://www.esic.gov.in/employer-page

2. ESIC June 2026 Contribution Due 15 July and NHRC Tamil Nadu Report Due ~6 July

ESIC June contribution window (due 15 July 2026). The ESIC contribution for wages paid in June 2026 (within the April–September 2026 contribution period) must be deposited by 15 July 2026 under Regulation 31 of the ESI (General) Regulations, 1950. Employer rate: 3.25%; Employee rate: 0.75%; total 4% of wages. The Code on Social Security 2020 wage definition (Basic + DA, 50% CTC cap; operative since 21 November 2025) governs the contribution base. Employers who restructured CTC after 21 November 2025 by increasing variable or allowance components should verify the June 2026 base specifically. Late deposit attracts 12% per annum simple interest under Regulation 31A plus damages under §85B. ESIC's automated cross-reconciliation against EPFO and GST turnover data flags discrepancies retroactively.

NHRC Tamil Nadu ammonia report due ~6 July 2026. The NHRC's 22 June 2026 notice to the Tamil Nadu Chief Secretary and DGP on the Tiruvallur ammonia gas leak (at least two women dead; multiple hospitalised) carried a two-week deadline, placing the state's response due approximately 6 July 2026 — just at the edge of W27. Practitioners representing affected workers, the establishment, or the state authority should monitor nhrc.nic.in for any follow-up NHRC order. The Tamil Nadu Government's three-member inquiry committee report is a parallel deliverable. Relevant frameworks: MSIHC Rules 1989 (Schedule 1 ammonia; on-site/off-site emergency plan), EPPR Rules 1996, OSH Code 2020 §§22 and 24, Factories Act 1948 §87, BNS §106 / §289.

Links. ESIC Employer Page: https://www.esic.gov.in/employer-page | NHRC: https://nhrc.nic.in/media/press-release | Ministry of Labour & Employment: https://labour.gov.in/en/whats-new

3. Form-V D-38 and 40+ Health Check D-70: OSH Central Rules 2026 Countdown

Form-V appointment letters — D-38 (7 August 2026). The OSH Central Rules 2026 (G.S.R. 345(E), 8 May 2026) prescribe Form-V as the mandatory appointment-letter format for all Central-sphere workers. The operative compliance date is 7 August 2026 (90 days from 8 May 2026). The Form-V format requires classification of the type of employment — regular, fixed-term, or contractual — making it a substantive HR documentation step, not a formality. Principal employers must cascade Form-V issuance to contractor workers; absent contractor documentation, the principal employer carries vicarious compliance exposure under the OSH Code 2020's contractor-accountability framework. With 38 days remaining, the checklist is: (a) prepare a compliant Form-V template; (b) generate a complete employee roster for all covered workers; (c) engage all contractors for cascade issuance; (d) build a date-stamped issuance records trail.

40+ annual health check-up — D-70 (7 September 2026). The OSH Central Rules 2026 require every Central-sphere employer to arrange annual health check-ups for workers aged 40 or above. The delivery deadline is 7 September 2026 (120 days from 8 May 2026). With 70 days remaining, occupiers who have not yet identified an empanelled provider, mapped the employee age distribution from payroll, and executed a provider agreement are behind schedule. The provider-engagement document itself — not just the completed check-up — is a compliance artefact that inspectors will request to verify timely initiation.

Links. Ministry of Labour & Employment: https://labour.gov.in/en/whats-new | Shram Suvidha Portal: https://shramsuvidha.gov.in/

Regulatory Action Log

• BOCW Cess — post-30 June verification. The June-quarter BOCW Welfare Cess (due 30 June 2026) deadline has passed. Principal employers should confirm receipt acknowledgment from each state BOCW board where construction is active: MahaaBOCW (Maharashtra), BOCW Gujarat, TNLWB (Tamil Nadu), KLWB (Karnataka), Delhi BOCW Board. Any remittance gaps carry §12 BOCW Cess Act 1996 penalty exposure and may generate inspectorate notices. Q3 (July–September) BOCW registers are now open.

• Chhattisgarh boiler explosion — continuing tracks. The SDM Dabhra magisterial inquiry (30 days from 14 April) window has closed without public release. The Central Boilers Board 7-member technical inspection report (BHEL + NTPC experts) remains non-public. Criminal proceedings under BNS §§106/289 continue. RTI Act §6 requests to DPIIT (Central Boilers Board) and the Chhattisgarh General Administration Department remain the practitioner's route.

• Draft IBR 2026 — Monsoon Session watch. The draft Indian Boiler Regulations 2026 (DPIIT File No. P-30015/1/2025-Boiler; published 27 January 2026 to supersede the Indian Boiler Regulations, 1950) has completed its public consultation period. The Parliament Monsoon Session (expected late July 2026) is the most likely finalisation window. Boiler operators should complete a gap analysis between IBR 1950 current registrations and draft IBR 2026 requirements before the Monsoon Session opens.

• Karnataka OSH State Rules 2026 — ongoing watch. No final gazette notification on esuraksha.karnataka.gov.in or karmikaspandana.karnataka.gov.in as of W27 filing. Karnataka Factories Act 1 of 2003 + Karnataka Factories Rules 1969 continue. Safety Committee threshold remains 200 workers for state-sphere establishments.

• VSP/RINL NHRC track. The AP Chief Secretary's report (~25 June deadline, inside W26) has not been publicly confirmed. NHRC follow-up proceedings may generate a public order on nhrc.nic.in in the weeks ahead. The 3-member SAIL Bokaro external committee report also remains non-public.

State Variations

Tamil Nadu. The Tiruvallur ammonia case remains the primary state-level OSH track for a second consecutive week. The TN Chief Secretary's NHRC report (due ~6 July) and the state inquiry committee report are the key deliverables. DISH-TN (dish.tn.gov.in) and TNPCB are the enforcement authorities for MSIHC / Factories Act / OSH Code compliance respectively. Post-incident, seafood processing units across the TN coast face elevated scrutiny on ammonia refrigerant compliance, on-site emergency plans, and MSIHC notification status.

Andhra Pradesh. The AP Directorate of Factories / Inspector-cum-Facilitator continues the VSP/RINL statutory inquiry. No public update on the AP Chief Secretary's NHRC response. AP metallurgical clients should maintain readiness for follow-up inspectorate visits.

Maharashtra. Active monsoon phase for Thane, Raigad, Pune industrial belts. Maharashtra DISH (mahadish.in) monsoon inspection programme continues. MahaaBOCW June-quarter cess receipt confirmation required. Q3 BOCW register opens.

Gujarat. Gujarat DISH (dish.gujarat.gov.in) active monsoon inspection window. Gujarat BOCW Board June-quarter cess confirmation. Gujarat OSH (State) Rules 2025 continue as the only fully notified state OSH framework among major industrial states — a useful benchmark for other states' forthcoming notifications.

Karnataka. Karnataka OSH State Rules 2026 — watch for notification (esuraksha.karnataka.gov.in). KLWB June-quarter cess receipt confirmation. Karnataka DFAB SAKALA annual safety-audit lodgments continue.

Delhi-NCR. Delhi monsoon now active. Post-monsoon structural integrity checks for Bawana, Narela, Okhla estates. Delhi BOCW Board Q3 planning. No new Delhi-specific OSH gazette notification from labour.delhi.gov.in for W27.

State-Specific Action Timeline for W27

Practitioner Watch-List

For labour law practitioners and in-house counsel (W27 priorities):

1. ABVKY daily watch — highest ESIC priority. Check esic.gov.in and egazette.gov.in every morning for a §97(1) gazette notification. Brief clients with large ESI-covered workforces (especially telecom, IT, manufacturing sectors) that ABVKY claims cannot be filed post-30 June absent a renewal gazette. Document any pre-30 June ABVKY claims and ensure they are in the processing queue with ESIC branch offices. The scheme has been renewed four times since 2018 — if renewed, the renewal gazette is the operative date for re-eligibility.

2. ESIC July-15 contribution preparation. The June 2026 wage run should now be finalised. Compute the June ESIC liability using the Code on Social Security 2020 wage definition; verify the contribution base specifically for employees whose CTC was restructured post-21 November 2025 (higher variable/allowance components may reduce the ESI-contribution base, risking inadvertent under-contribution on reclassification). Upload the ECR and schedule challan payment well before 15 July.

3. Form-V countdown project plan. 38 days to the 7 August deadline is sufficient if the project is started this week. Assign a compliance owner. Three practical steps: (a) adapt the Form-V format (regular / fixed-term / contractual classification) to the establishment's employment architecture; (b) generate an employee roster for all Central-sphere covered workers; (c) run a contractor-cascade process — contractor employers must issue Form-V to their workers and return a compliance certificate; this process typically takes 2–3 weeks. Do not wait for the July ESIC deposit to clear before starting Form-V.

4. Tiruvallur multi-state risk advisory. Even before the TN Chief Secretary's NHRC report (~6 July), issue a risk advisory to clients in cold-storage, seafood-processing, pharmaceutical, and chemical sectors using ammonia refrigerant: verify MSIHC threshold-quantity status; confirm MSIHC notification filing; pull and test the on-site emergency plan; convene a Safety Committee meeting to review the Tiruvallur scenario and update the emergency plan if needed.

5. Chhattisgarh and VSP/RINL RTI follow-up. RTI Act §6 requests filed in earlier weeks should now be approaching their 30-day statutory response period. Follow up with DPIIT / Central Boilers Board (Chhattisgarh) and the AP Directorate of Factories / RINL safety department (VSP/RINL). If no response by the statutory deadline, file a first appeal under RTI Act §19(1).

FAQ

Q1: What is ABVKY and what are employers' obligations now that the scheme expired on 30 June 2026?

The Atal Beemit Vyakti Kalyan Yojana (ABVKY) is an ESIC scheme under §97(1) of the ESI Act 1948 providing insured workers who become unemployed with 50% of average daily wages for up to 90 days (once in a lifetime). The last extension (1 July 2024–30 June 2026) has lapsed; no fresh ESIC gazette notification has extended it as of filing. Employers have no direct payment obligation under ABVKY, but should: update severance scripts to flag ABVKY unavailability; monitor esic.gov.in and egazette.gov.in daily for a renewal gazette; and advise workers facing retrenchment in July 2026 that the scheme is currently unavailable absent a published §97(1) renewal.

Q2: When is the ESIC contribution for June 2026 wages due and what rate applies?

The ESIC contribution for wages paid in June 2026 falls due 15 July 2026 under Regulation 31 of the ESI (General) Regulations, 1950. Employer: 3.25%; Employee: 0.75%; total 4% of wages up to the ₹21,000 per month coverage ceiling. The Code on Social Security 2020 wage definition (Basic + DA, 50% CTC cap; operative since 21 November 2025) governs the base. Late deposit attracts 12% per annum interest under Regulation 31A and damages under §85B.

Q3: What is the 7 August 2026 Form-V appointment-letter deadline and how should employers prepare?

Form-V is the appointment-letter format under the OSH Central Rules 2026 (G.S.R. 345(E), 8 May 2026). Every Central-sphere employer must issue Form-V to all workers by 7 August 2026 (D-38). The format mandates employment classification as regular, fixed-term, or contractual. Principal employers must cascade issuance to contractor workers. Immediate steps: prepare the template; generate the employee roster; engage contractors for cascade issuance; build a date-stamped records trail. Absent documentation, DGFASLI / DCLC inspectors operating under the 13 May 2026 authority-delegation cluster (S.O. 2482(E)–S.O. 2507(E)) may treat non-issuance as a compounding-eligible contravention after 7 August.

Compliance Deadlines — W27 and Beyond

Primary Sources This Week

• ESIC — Employer portal and ABVKY page: https://www.esic.gov.in/
• ESIC — Employer contributions page: https://www.esic.gov.in/employer-page
• Ministry of Labour & Employment — What's New: https://labour.gov.in/en/whats-new
• Ministry of Labour & Employment — Labour Codes: https://labour.gov.in/en/labour-codes
• NHRC press releases: https://nhrc.nic.in/media/press-release
• DPIIT — Boilers: https://www.dpiit.gov.in/boilers
• e-Gazette of India: https://egazette.gov.in/
• Shram Suvidha Portal: https://shramsuvidha.gov.in/
• Karnataka eShram Suraksha Portal: https://esuraksha.karnataka.gov.in/

Beyond this brief Preview — access the full Veritect Legal AI platform

Veritect Legal AI is India's comprehensive AI-native legal workspace — complete compliance frameworks, live legislative-change tracking, operational SOPs, state-by-state nuances, landmark-judgment research, and drafting assistance for every major statutory regime. Start with legal research and finish with a client-ready draft — all in one workflow.

Access Veritect Legal AI →