NFH Details
National and Festival Holidays Matrix
The National and Festival Holidays Matrix (NFH Matrix) provides a comprehensive list of holidays that employees across industrial establishments, factories, shops, commercial establishments, and plantations are entitled to. These holidays are declared by the Appropriate Government (Central or State) and form part of statutory entitlements ensuring employees receive paid leave on specified national and festival occasions.
This matrix also governs the employer’s obligations to
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Grant paid holidays, or
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Pay double wages, or
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Provide a compensatory holiday within six months if employees are required to work on such holidays.
Legal Framework
National and Festival Holidays are regulated under:
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The Industrial Establishments (National and Festival Holidays) Act and its corresponding State Rules, or
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The Shops and Establishments Act of the respective States (in states where the above Act is not enacted).
These provisions ensure that all establishments — whether manufacturing or service-oriented — provide employees with due rest, recognition, and compensation aligned with national and cultural values.
Compliance Importance
Failure to grant holidays, pay wages, or provide substituted leave for National or Festival Holidays constitutes a statutory violation, attracting:
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Penalties under the State’s Industrial Establishments (National and Festival Holidays) Rules, or
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Action under the respective Shops and Establishments Act.
Regular monitoring of the NFH Matrix helps HR and Compliance teams ensure:
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Uniform policy implementation across locations
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Accurate wage calculations for holiday work
Prevention of disputes during inspections or audits

Applicable
States
Non-Applicable
States
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Central
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Dadra and Nagar Haveli
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Daman and Diu
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Lakshadweep
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Rajasthan
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Sikkim
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Tripura
Employer’s Obligations
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Display of Holiday List – Every employer must display at the workplace a list of National and Festival Holidays approved by the Inspector.
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Intimation to Authority – The list must be submitted annually to the labour authority (e.g., Factory Inspector / Labour Officer) for approval.
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Maintenance of Registers – Employers should maintain a Register of Holidays and Compensatory Offs under the prescribed form (for example, Form V under Tamil Nadu Rules).
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Payment and Record – Wages paid for holidays or substituted holidays must be recorded in the wage register and signed by the employees.
PCS Compliance Tip
Maintain a “State-wise NFH Matrix Register” mentioning:
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National holidays (fixed for all states)
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State-specific festival holidays notified annually
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Approval date and notification number
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Remarks column for compensatory offs or double wage records
This register serves as an excellent inspection-ready document during Factory or Labour inspections.
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