What SEBI asks, verbatim
Details of retirement benefits, for Current FY and Previous Financial Year
For each benefit type (PF, Gratuity, ESI, Others): number of employees/workers covered as % of total, and whether deducted and deposited with the authority (Y/N/N.A.).
Quoted from the SEBI BRSR Format as amended March 2025, with measurement guidance from the ICAI Background Material on BRSR, Revised Edition 2024, page 106.
In plain English
You need to list the retirement benefits a company offers, like PF, Gratuity, ESI, and any other plans, for the current year and the previous year. For each benefit, say what percent of employees are covered and whether the company actually pays the money into the official fund (yes, no, or not applicable). This data usually comes from the HR or payroll department.
What a complete, assurance-ready answer contains
A complete, assurance‑ready answer lists each retirement benefit type (PF, Gratuity, ESI, Others) with the exact number of employees covered, expressed as a percentage of the total workforce, for both the current FY and the previous FY. It also indicates for each benefit whether the contributions were deducted and deposited with the statutory authority, using a clear Y/N/N.A. flag, and provides the corresponding statutory authority name and reference number. A common gap is omitting the year‑on‑year comparison or failing to specify the exact employee count, which prevents the assurer from verifying the percentage calculations.
Describes the completeness and granularity an assurer expects. No company figures are named.
Where the data comes from
Usually found in payroll and HR records. Forward this section to your People team.
Much of what BRSR asks for already exists in filings the company makes elsewhere, such as Pollution Control Board consents, PAT returns, hazardous-waste manifests and EPR registrations. The free gap analysis cross-references those filings against all 108 fields and shows which are already covered.
Frequently asked questions
What does BRSR P3-E2 ask for?
You need to list the retirement benefits a company offers, like PF, Gratuity, ESI, and any other plans, for the current year and the previous year. For each benefit, say what percent of employees are covered and whether the company actually pays the money into the official fund (yes, no, or not applicable). This data usually comes from the HR or payroll department.
Is BRSR P3-E2 an Essential or a Leadership indicator?
P3-E2 is an Essential indicator, so it is mandatory for every BRSR filer. It sits under Principle 3, Employee Wellbeing.
Who inside the company holds the data for P3-E2?
HR / People team. Usually found in payroll and HR records. Forward this section to your People team.
What unit does P3-E2 use?
count / percentage / Yes/No. Reporting in the wrong unit, or switching the denominator of an intensity ratio between years, is one of the more common reasons a figure has to be restated.
What does a complete answer to P3-E2 look like?
A complete, assurance‑ready answer lists each retirement benefit type (PF, Gratuity, ESI, Others) with the exact number of employees covered, expressed as a percentage of the total workforce, for both the current FY and the previous FY. It also indicates for each benefit whether the contributions were deducted and deposited with the statutory authority, using a clear Y/N/N.A. flag, and provides the corresponding statutory authority name and reference number. A common gap is omitting the year‑on‑year comparison or failing to specify the exact employee count, which prevents the assurer from verifying the percentage calculations.
Other disclosures under Principle 3
Well-being measures for employees and workers (health insurance, accident cover, etc.; % covered)
Are your premises accessible to differently-abled staff? (Yes/No + steps)
Do you have an equal-opportunity policy? (Yes/No + web link)
Return-to-work and retention rates after parental leave
Do you have a grievance mechanism for employees and workers? (Yes/No + details)
Employees and workers who are members of recognised unions (count, %)
See P3-E2 against a real client
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