How do I calculate the lost time injury frequency rate for the BRSR?

Guidance from the Securities and Exchange Board of India (SEBI) for the Business Responsibility and Sustainability Report (BRSR) sets the lost time injury frequency rate (LTIFR) as lost time injuries in the year x 1,000,000, divided by total hours worked by all staff in the same year. It is reported per one million person hours, for employees and workers separately.

The formula SEBI prints

SEBI's guidance note, in the 11 July 2023 master circular, says that for each financial year (FY) the listed entity shall calculate LTIFR as (No. of lost time injuries in FY x 1,000,000) / (Total hours worked by all staff in same FY). The format asks for it "per one million-person hours worked", with one row for employees and one for workers, and a footnote that the figures include the contract workforce.

The other safety rows beside it

• Total recordable work-related injuries, for employees and for workers.
• Number of fatalities, for employees and for workers.
• High consequence work-related injury or ill-health, excluding fatalities, for employees and for workers.
• All of these rows are reported for the current and the previous financial year.

What counts, in SEBI's guidance

• Recordable work-related injury or ill-health results in any of the following: death, days away from work, restricted work or transfer to another job, medical treatment beyond first aid, or loss of consciousness.
• If the same employee or worker is injured three times in separate incidents, it is reported as 3.
• High consequence means an injury from which the employee or worker cannot or is not expected to recover fully to the previous health status. Fatalities are excluded from that row.
• Lost time is described as an indicator of the loss of productivity from a work-related injury or ill-health.

What the guidance leaves to you

The guidance does not say how many days away from work make an injury a lost time injury, and it does not say where the hours worked come from. That is our reading of the text, not a SEBI statement. Pick one rule for each, write it down, and keep it the same every year so the trend means something.

Example: a plant with 3 lost time injuries

• Workers: 2 lost time injuries, 140 workers x 2,600 hours = 364,000 hours
• Worker LTIFR: 2 x 1,000,000 / 364,000 = 5.49
• Employees: 1 lost time injury, 30 employees x 2,200 hours = 66,000 hours
• Employee LTIFR: 1 x 1,000,000 / 66,000 = 15.15
• All staff: 3 x 1,000,000 / (364,000 + 66,000) = 3,000,000 / 430,000 = 6.98

The headcounts, hours and injuries are an example. One injury in a small group moves the rate a lot, so add a remark beside the figure.

What Senseible does here

Senseible reads fuel invoices and electricity bills into monthly records. It does not hold injury logs or hours worked, so this table stays with your safety register and attendance records.

• Health and safety assessments of value chain partners
• BRSR Core: the nine attributes and KPIs
• BRSR and BRSR Core in plain words

Sources: SEBI, master circular for LODR compliance, 11 July 2023, BRSR guidance note and formats, SEBI, Updated BRSR format, Annexure II to circular of 12 July 2023

Last reviewed 2026-11-05. The guidance and formats are from SEBI's 11 July 2023 master circular and the Annexure II format. SEBI's April 2025 FAQ names a later master circular dated 11 November 2024, so check the current guidance note and format before you file.