How do I work out return to work and retention rates after parental leave for the BRSR?

Guidance from the Securities and Exchange Board of India (SEBI) for the Business Responsibility and Sustainability Report (BRSR) gives two formulas. Return to work rate is people who returned x 100, divided by those due to return in the period. Retention rate is people still employed 12 months after returning x 100, divided by those who returned the period before.

The two formulas, as SEBI words them

• Return to work rate = (Total number of employees that did return to work after parental leave in the reporting period x 100) / (Total number of employees due to return to work after taking parental leave in the reporting period).
• Retention rate = (Total number of employees retained 12 months after returning to work following a period of parental leave x 100) / (Total number of employees returning from parental leave in the prior reporting period).

Definitions and layout

• Parental leave refers to maternity and paternity leave.
• The guidance says to calculate the return to work rate for male, female and others; the format shows rows for male, female and total.
• The format has permanent employees and permanent workers side by side, each with a return to work rate and a retention rate.

Why the two denominators sit in different years

Retention looks 12 months past the return date, so this year's retention figure is about people who came back in the prior reporting period. That follows from the formula as printed.

Example: permanent employees, two years

• Women, this year: 6 due to return, 5 returned. Return rate = 5 x 100 / 6 = 83.3%
• Men, this year: 10 due, 10 returned. Return rate = 100.0%
• Total return rate: 15 x 100 / 16 = 93.8%
• Women who returned last year: 4, of whom 3 are still employed 12 months after returning. Retention = 3 x 100 / 4 = 75.0%
• Men who returned last year: 8, all 8 retained. Retention = 100.0%. Total: 11 x 100 / 12 = 91.7%

The counts are an example.

What Senseible does here

Senseible reads fuel invoices and electricity bills into monthly records. It does not hold leave or employment records, so this table stays with your HR files.

• BRSR employee turnover rate formula
• Employee, worker, permanent or other than permanent
• 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.