What does the BRSR ask about PF, gratuity and ESI, and about statutory dues paid by suppliers?

Principle 3 of the Business Responsibility and Sustainability Report (BRSR) asks what share of employees and workers are covered by Provident Fund (PF), gratuity and Employees' State Insurance (ESI), and whether dues were deducted and deposited. A leadership indicator asks what the company does to ensure value chain partners deduct and deposit theirs.

The retirement benefits table

• Rows: PF, gratuity, ESI and Others, to be specified.
• For each of the current and previous financial year: number of employees covered as a percentage of total employees, and the same for workers.
• A column on whether dues were deducted and deposited with the authority: Y, N or N.A.

The value chain question

Principle 3, leadership indicator 2: "Provide the measures undertaken by the entity to ensure that statutory dues have been deducted and deposited by the value chain partners." It is a leadership indicator, which the SEBI circular says entities may report voluntarily.

What a supplier can expect to be asked

The format does not say what proof a buyer must collect. Our reading is that a buyer will ask for the same evidence it would want from its own payroll: the deduction and deposit records for the period, covering contract workers supplied through contractors as well as direct staff. Keep monthly deposit proof together by financial year.

Example: PF coverage

• Total workers 80, of whom 72 are covered by PF
• Covered as a percentage of total workers = 72 / 80 x 100 = 90.0%
• The deducted and deposited column is answered separately: Y, N or N.A.

The counts are an example.

What Senseible does here

Senseible reads fuel invoices and electricity bills into monthly records. It does not hold payroll or statutory deposit records, so these figures stay with your HR and accounts teams.

• Health and safety assessments of value chain partners
• Employee, worker, permanent or other than permanent
• BRSR and BRSR Core in plain words

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

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.