Clarification from Commissioner of Labour regarding combined annual return (Form ZC)

The Government of Tamil Nadu had earlier modified the Tamil Nadu Shops and Establishments Rules, 1948, to include a provision for submitting a combined annual return in Form ZC via online mode. AscentHR had circulated an alert regarding this on 4^th November 2025.

Following this amendment, there was no clarification from the Government of Tamil Nadu or the Labour Department regarding whether the introduction of the combined annual return would eliminate the existing separate periodical returns under the related enactments.

Now, the Commissioner of Labour in Chennai has issued a Memorandum to address this concern, confirming that other periodical returns are not necessary if the employer submits the combined annual return in Form ZC under the Tamil Nadu Shops and Establishments Rules, 1948. It is specified that employers of Shops and Commercial Establishments will not be required to submit half-yearly or annual returns under the following enactments if they file the combined annual return in Form ZC:

1. Tamil Nadu Payment of Wages Rules, 1937.
2. Minimum Wages (Tamil Nadu) Rules, 1953.
3. Tamil Nadu Maternity Benefit Rules, 1967.
4. Tamil Nadu Payment of Bonus Rules, 1975 (Central Rules).
5. Tamil Nadu Contract Labour (Regulation and Abolition) Rules, 1975.
6. Inter-State Migrant Workmen (Regulation of Employment and Conditions of Services) (Tamil Nadu) Rules, 1983.
7. Tamil Nadu Industrial Employments (Conferment of Permanent Status to Workmen) Rules, 1981.
8. Tamil Nadu Payment of Subsistence Allowance Rules, 1981.

This amendment aims to simplify regulatory compliance by consolidating several reporting requirements from different labour laws into one comprehensive annual return. The combined annual return (Form ZC) for the calendar year 2025 is required to be submitted by 31^st January 2026 at the latest, using online submission methods.