Step 1: Definition under the Industrial Relations Code, 2020.
The Industrial Relations Code, 2020 defines an employer as a person having ultimate control over the affairs of an establishment. This includes:
- The occupier of a factory,
- The manager of a factory, and
- A contractor who employs workers for the establishment.
Step 2: Application to the question.
While the managing director has executive control, the Code specifically lists occupiers, contractors, and managers as “employers” for the purpose of labour laws.
Step 3: Conclusion.
Thus, the correct answer is (B) — (1), (2), and (3) are included under the definition of employer.