# How do I fill the BRSR job creation in smaller towns table?

Canonical: https://senseible.earth/answers/brsr-wages-paid-in-rural-semi-urban-urban-metropolitan

Principle 8, essential indicator 5 of the Business Responsibility and Sustainability Report (BRSR) asks for wages paid to people employed in rural, semi-urban, urban and metropolitan locations, each as a percentage of total wage cost. It includes permanent, non-permanent and contract staff, and the place is classified under the Reserve Bank of India (RBI) system.

## What the format asks

"Job creation in smaller towns: disclose wages paid to persons employed (including employees or workers employed on a permanent or non-permanent / on contract basis) in the following locations, as % of total wage cost." The rows are rural, semi-urban, urban and metropolitan, for the current and the previous financial year. The note says the place is to be categorised as per the RBI Classification System.

## How the percentage is built

1. List every site where wages are paid: plants, depots, offices.
2. Put each site in one of the four RBI categories.
3. Add the wage cost of each category.
4. Divide each category by total wage cost. The four shares should add to 100%.

## Why it appears in BRSR Core as well

The March 2025 circular from the Securities and Exchange Board of India (SEBI) names job creation in small towns among the new indicators chosen for assessment or assurance, for the Indian and emerging market context.

## Two things to settle

- The format says contract staff are included. It does not say whether the labour contractor's invoice or the contractor's own payroll is the figure to use. Pick one and say so in a remark.
- The text we checked does not list which towns fall in which RBI category, so use the RBI classification of the place where the site stands.

## Example: three sites

- Plant A, rural: wage cost rupees (Rs) 3.0 crore. Plant B, semi-urban: Rs 1.5 crore. Head office, metropolitan: Rs 1.5 crore
- Total wage cost: 3.0 + 1.5 + 1.5 = Rs 6.0 crore
- Rural 3.0 / 6.0 = 50.0%. Semi-urban 1.5 / 6.0 = 25.0%. Urban 0.0%. Metropolitan 1.5 / 6.0 = 25.0%. Sum 100.0%

The amounts are an example.

## What Senseible does here

Senseible reads fuel invoices and electricity bills into monthly records. It does not hold wage data, so the wage split stays with your accounts team.

- [Which wages definition the BRSR uses](https://senseible.earth/answers/brsr-wages-remuneration-salary-definitions)
- [Sourcing from small producers in the BRSR](https://senseible.earth/answers/brsr-msme-sourcing-percentage-question)
- [BRSR Core: the nine attributes and KPIs](https://senseible.earth/answers/brsr-core-nine-attributes-explained)
- [BRSR and BRSR Core in plain words](https://senseible.earth/brsr-reporting)

Sources: [SEBI, Updated BRSR format, Annexure II to circular of 12 July 2023](https://www.sebi.gov.in/sebi_data/commondocs/jul-2023/Annexure_II-Updated-BRSR_p.PDF), [SEBI circular SEBI/HO/CFD/CFD-PoD-1/P/CIR/2025/42, 28 March 2025](https://www.sebi.gov.in/legal/circulars/mar-2025/measures-to-facilitate-ease-of-doing-business-with-respect-to-framework-for-assurance-or-assessment-esg-disclosures-for-value-chain-and-introduction-of-voluntary-disclosure-on-green-credits_93102.html)

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.