Employees must subscribe to insurance schemes or funds instituted for employees and their families and comply with their governing rules. Mandatory subscription does not reduce otherwise admissible superannuation benefits. An employee need not subscribe where an exemption applies under the rules governing the relevant insurance scheme or fund.

Whole-time employees joining the Authority must, unless the regulations otherwise specify, become members of the IFSCA New Pension Scheme from their date of joining. Membership is automatic upon entry into service and subjects each such employee to the Scheme's provisions.

Gratuity is payable on retirement, death, medically certified disablement, resignation after five years of continuous service, and non-punitive termination after five years. Employees with less than five years of continuous service receive gratuity under the Code on Social Security, 2020. The Authority may specify gratuity for employees completing ten years of service, but the amount cannot be below the Code entitlement. It may create a gratuity trust and withhold gratuity during pending proceedings, subject to their outcome and recoveries.

Deputation and external assignment of an Authority employee to serve under another employer may be permitted on terms and conditions specified by the Competent Authority. Such placement cannot be imposed against the employee's will. Deputation is prohibited during the first ten years of employment unless otherwise decided in accordance with the applicable deputation policy.

Regulation 110 permits the Authority to allow its employees to be deputed to military service. Such permission is discretionary and subject to terms and conditions determined by the Authority for each employee and the relevant military-service deputation.

Travelling and halting allowances for employees are payable at rates and on terms and conditions approved by the Competent Authority from time to time. Applicable payment rates and conditions may therefore be determined and revised periodically through the approval-based framework.

Medical aid facilities must be provided to employees and eligible dependents for illness, accident-related injuries, hospitalisation, and domiciliary treatment under applicable guidelines. Comprehensive health insurance may additionally cover all employees and their dependents, subject to terms and conditions determined by the Authority. This insurance option operates alongside the general medical aid framework.

Vigilance-case procedures apply to alleged corrupt practices, including disproportionate assets, criminal misconduct, improper purpose, and corrupt exercise or non-exercise of powers. Investigation may be entrusted to an approved external agency with the Chairperson's approval. Where a prima facie case emerges, advice may be sought on disciplinary proceedings, and the inquiry may be conducted by a specially nominated officer. The Inquiry Officer's report is considered with advice on the charges and appropriate penalty, after which the Competent Authority determines the penalty.

Regulation 106 confers a power to relax time limits and condone delay on an authority competent to make an order. Unless an express contrary provision applies, the authority may extend a prescribed period for an act required to be done where good and sufficient reasons exist or sufficient cause is shown.

Service of orders, notices and other processes under the International Financial Services Centres Authority (Employees' Service) Regulations, 2026 must be effected personally on the concerned employee or communicated to her by registered post. The provision establishes authorised modes for serving communications in conduct, discipline and appeals matters.

Regulation 104 permits review of an order where new material or evidence, unavailable or incapable of production when the order was made, comes to notice and is capable of changing the nature of the case. A penalty cannot be imposed or enhanced on review without giving the employee a reasonable opportunity to represent. A major penalty, including enhancement of a minor penalty to a major penalty, requires a prescribed enquiry where no prior enquiry has been held.

Revisionary jurisdiction permits review of disciplinary orders where no appeal has been filed or no appeal lies, including modification, setting aside, enhancement, reduction, or imposition of penalties and remittal for further inquiry. Penalties cannot be imposed or enhanced without a reasonable opportunity for employee representation, and specified major penalties require an inquiry where none has previously been held. Revision may commence only after expiry of the appeal period or disposal of a filed appeal, and revision applications follow appellate procedure.

Implementation of appellate orders under the conduct, discipline and appeals framework requires the authority that made an order subsequently challenged in appeal to give effect to the order passed by the appellate authority. The obligation rests on the original decision-making authority and concerns execution of the appellate authority's directions concerning the appealed order, ensuring their implementation within the applicable service regulatory framework.

Appellate review of disciplinary penalties requires examination of procedural compliance, constitutional violation or failure of justice, evidentiary support for findings, and the adequacy or severity of the penalty. The appellate authority may confirm, enhance, reduce, set aside, or remit a penalty. Enhanced penalties require prescribed safeguards, including an inquiry where required and a reasonable opportunity for the appellant to make a representation against the proposed enhancement.

Bulk consumers must channelise e-waste through authorised collection, take-back, dismantling or recycling pathways; keep Form 2 records available for pollution-control scrutiny; prevent mixing with radioactive e-waste; and submit consolidated or individual Form 3 annual returns by 30 June following the relevant financial year. Form 2 tracks generated, stored, transferred, processed and disposed e-waste, recovered materials and destinations, while Form 3 records role-specific quantities, processing, recovery and residue-disposal information.

Each person must lodge an appeal separately and in that person's own name. The appeal must be presented to the authority to which it lies, with a copy forwarded to the authority that made the challenged order. It must contain all material statements and arguments relied upon, be complete in itself, and avoid disrespectful or improper language. The originating authority must forward the appeal, comments, and relevant records to the appellate authority without avoidable delay and without awaiting directions.

Appeals under the disciplinary and appeals framework must be filed within forty-five days from delivery to the appellant of a copy of the challenged order. The appellate authority may admit an appeal after expiry of that period only where it is satisfied that sufficient cause prevented timely filing, allowing condonation of a justified delay.

Appellate authority for disciplinary orders depends on the identity of the competent authority that made the order. Employees and former employees may appeal specified orders to the Authority, the Chairperson or a whole-time member, or the concerned Executive Director, as applicable. Appeals from common disciplinary proceedings follow a special route to the immediately superior authority. If the order-maker subsequently becomes the appellate authority, the appeal must be made to that person's immediately superior authority.

Employee appeal rights, subject to Regulation 96, cover suspension, disciplinary penalties and enhanced penalties, along with adverse orders affecting pay, allowances, pension, service conditions or interpretation of applicable service provisions. Appeals also extend to efficiency-bar stoppage, non-penal reversion, pension reduction or withholding, suspension allowances, reinstatement-period pay, and duty-status determinations. Employee includes a former employee, while pension includes additional pension, gratuity and other retirement benefits.

Regulation 96 bars appeals against orders made by the Authority, interlocutory orders or steps assisting final disposal of disciplinary proceedings, and orders passed by an inquiring authority during an inquiry. The appeal bar for interlocutory or step-in-aid orders does not apply to an order of suspension.