Employer attribution rules define authorities and officers for industrial establishments, including special treatment for railway workers and Union territories. References to the Central Government and specified labour authorities are, in Union territories without a legislature, to be read as references to the Administrator and the authority appointed by that Administrator. The rule further specifies who is treated as the employer for industrial establishments carried on by or under a Ministry or Department of the Central or State Government, including special attribution rules for railway establishments and different categories of railway workers.