The Industrial Relations Code, 2020, likely defines an ”employer” broadly to include those who have control over the employment and working conditions of employees. This would likely encompass: Occupier of the factory: The entity that has control over the factory premises. Contractor:If the contractor hires and manages workers, they would be considered employers. Managing director of the factory: As a senior executive with significant control over the company’s operations, the managing director would likely be considered an employer. While a ”Manager of the factory” might also be considered an employer depending on their level of authority and control over employees, it is not explicitly stated in all definitions of ”employer.” Therefore, the most likely answer is (C) (1), (2) and (4).