Notification Record & Forms
Notification details and the forms every employer needs, in one place.
- Issuing authority
- Andaman and Nicobar Administration Secretariat, Labour Department, issued by the Lieutenant Governor (Administrator)
- Notified
- Draft pre published on 28 January 2026 through Notification No. 27/2026/F.No. M13/12/2023 Lab.Ins III LAB_AN/107, in the Andaman and Nicobar Extraordinary Gazette dated 28 January 2026. Not yet finally notified
- Objection window
- 45 days from 28 January 2026, closing around 14 March 2026
- Legal basis
- Section 67 of the Code on Wages, 2019 (Central Act No. 29 of 2019) read with Section 2(w)
- Supersedes
- On final notification, will repeal the Andaman and Nicobar Islands Minimum Wages Rules 1972 and the Andaman and Nicobar Islands Payment of Wages Rules 1955 (Rule 51). Replaces an earlier draft published vide Gazette Notification No. 31 dated 28 February 2022
- Status as of
- August 2026, still a draft, final notification awaited
The Code on Wages 2019 unified four old central wage laws, the Minimum Wages Act, the Payment of Wages Act, the Payment of Bonus Act and the Equal Remuneration Act, into a single Code, and it commenced across India on 21 November 2025. Every state and Union Territory now has to frame its own rules to operate this Code locally, and Andaman and Nicobar Islands is doing so through the Code on Wages (A & N Islands) Rules 2026. Once finally notified, it will repeal the old A&N Minimum Wages Rules 1972 and Payment of Wages Rules 1955 and become the single wage rulebook for the islands.
Forms under the State Rules
Due Dates
Compliance deadlines, forms and how often each one recurs.
| Compliance | Form | Compliance Frequency | Due Date |
|---|---|---|---|
| Payment of wages for the wage period | Not applicable (Rule 10) | Monthly | Wages paid for the notified monthly wage period |
| Issue of wage slip | Form VII (Rule 43) | Every wage period | On or before the date of payment of wages |
| Intimation of deduction for absence from duty | Not applicable (Rule 16(1)) | As and when a deduction is made | Within 10 days of the deduction |
| Intimation of deduction for damage or loss | Not applicable (Rule 17(ii)) | As and when a deduction is made | Within 15 days of the deduction |
| Approval of fine imposed on an employee | Not applicable (Rule 15) | As and when a fine is proposed | Assistant Labour Commissioner decides within 30 days of intimation, else deemed approved |
| Deposit of undisbursed wages where there is no nomination | Not applicable (Rule 38) | Per instance | Before the 15th day after the last day of the 6 month period |
| Disbursement of dues after an employee's death | Not applicable (Rule 37) | Per instance | Within 2 months of the amount being deposited with the Assistant Labour Commissioner |
| Recovery of advances from wages | Not applicable (Rule 18) | Every wage period | Installments capped at 50 percent of wages for that wage period |
| Recovery of excess deductions | Not applicable (Rule 12) | Every month | Recovery in any month capped at 50 percent of wages for that month |
| Revision of dearness allowance | Not applicable (Rule 5) | Twice a year | 1 January and 1 July |
| Preservation of registers | Form I, Form VI (Rule 42(4)) | Ongoing | 5 years from the date of the last entry |
Key Provisions
What changed under the Code, and what it means for payroll.
Old Law vs. New Law
What employers followed before, against what applies now — point matched against point.
| On this point | Before — earlier law | Now — the new Code |
|---|---|---|
| Governing laws | Four separate central laws, the Minimum Wages Act 1948, the Payment of Wages Act 1936, the Payment of Bonus Act 1965 and the Equal Remuneration Act 1976, each with its own A&N specific rules | One unified Code on Wages 2019, operated locally through a single set of A&N Islands Rules 2026 covering minimum wages, payment of wages, bonus and equal pay |
| Applicability of minimum wages | Restricted to employments scheduled under the Minimum Wages Act | Universal, minimum wages apply to every employment and every employee, scheduled or not |
| Wage definition | Different and inconsistent definitions of wages across the old laws | One uniform definition of wages under Section 2(y) of the Code, applied consistently |
| Floor wage | No concept of a national floor wage | Central Government fixes a floor wage under Section 9, and A&N minimum rates cannot fall below it (Rule 3) |
| Wage period | Governed separately under the Payment of Wages Rules 1955 | Standardised at monthly under Rule 10 of the new Rules |
| Registers and records | Separate registers required under the 1955 and 1972 Rules | Unified registers, Form I for wages, overtime, fine and deductions, and Form VI as the employee register |
| Wage slip | No mandatory wage slip requirement under the old rules | Mandatory wage slip in Form VII on or before every payment of wages (Rule 43) |
| Claims and appeals | Separate authorities and procedures under the old Minimum Wages Act and Payment of Wages Act | One Authority and Appellate Authority mechanism under Sections 45 and 49 of the Code, using common Forms II to V |
| Composition of offences | No unified compounding mechanism across the old laws | Offences other than those punishable with imprisonment alone are compoundable for 50 percent of the maximum fine by a Gazetted Officer (Rule 46) |
| Penalty amounts | Fixed under the old, decades old Minimum Wages Act and Payment of Wages Act scales | Enhanced monetary penalties under Sections 54 and 56 of the Code, up to Rs 1,00,000 with imprisonment on repeat offences |
Applicability
Who the Code covers, and who gets special or exempt treatment.
Covered
- All employers and employees across establishments in the Union Territory of Andaman and Nicobar Islands, including Government departments, offices and industrial establishments
- Employees engaged in unskilled, semi skilled, skilled and highly skilled occupations, as classified in Schedule A of the Rules
- All wage periods, deductions, fines and advances governed under Chapter III of the Rules
- Employers required to maintain registers in Form I and Form VI and to issue wage slips in Form VII
- Claims for unpaid or short paid wages, filed in Form II before the Authority appointed under Section 45
Exempted / special treatment
- Working hour provisions may be modified for agricultural employment by the A&N Administration (Rule 6(f))
- Employees covered under Section 13(2) of the Code follow an extended spread over of up to 16 hours a day instead of the standard 12 hour spread over, though actual working hours stay capped at 9 hours (Rule 9)
- Employees paid on a piece rate basis follow a separate rest day wage computation under the second proviso to Rule 7(4)
- No exemption specified; record keeping and wage slip duties apply uniformly to every employer covered by the Rules
- No exemption; the claims mechanism applies uniformly to every employer and employee covered by the Code
Frequently Asked Questions
Answers to what employers ask us most about this rule.
What is the Code on Wages (A & N Islands) Rules 2026?
It is the draft set of state level rules that will operate the central Code on Wages 2019 in the Union Territory of Andaman and Nicobar Islands, covering minimum wages, payment of wages, deductions, registers and claims.
Is this a final law or is it still a draft?
It is still a draft. The Administration pre published it on 28 January 2026 to invite objections and suggestions, and no final gazette notification bringing it into force has been traced as of August 2026.
When was the draft published and what was the objection window?
The draft was published on 28 January 2026 with a 45 day window for objections and suggestions, which closed around 14 March 2026.
Was there an earlier draft on this same subject?
Yes, an earlier draft was published on 28 February 2022. It was overtaken once the central Code on Wages 2019 actually commenced on 21 November 2025, so the Administration pre published the Rules afresh in January 2026.
What laws will this replace once it is finally notified?
It will repeal the Andaman and Nicobar Islands Minimum Wages Rules 1972 and the Andaman and Nicobar Islands Payment of Wages Rules 1955.
Who does the Code on Wages apply to?
It applies to every employer and employee in the Union Territory, including Government departments, offices and industrial establishments, without being restricted to any scheduled list of employments.
What is a floor wage and why does it matter here?
The floor wage is a minimum benchmark fixed by the Central Government under Section 9 of the Code. Andaman and Nicobar cannot fix its minimum wages below this floor.
How often is dearness allowance revised?
Twice a year, on 1 January and 1 July, based on the average All India Consumer Price Index for Industrial Workers.
What counts as a normal working day under the draft Rules?
A normal working day is 10 hours including rest intervals, with weekly working hours capped at 48 and the spread over not exceeding 12 hours a day for most employees.
Am I entitled to a weekly day of rest?
Yes, every employee is entitled to a paid weekly rest day, ordinarily Sunday in a six day working week, with defined rules if that day needs to be substituted.
What registers must an employer maintain?
Employers must maintain a wage, overtime, fine and deduction register in Form I and an employee register in Form VI, and preserve both for 5 years from the date of the last entry.
Is a wage slip mandatory?
Yes, every employer must issue a wage slip in Form VII to each employee on or before the date wages are paid.
What happens if an employer pays less than the minimum wage?
It is punishable with a fine of up to Rs 50,000 for a first offence, rising to imprisonment up to 3 months or a fine up to Rs 1,00,000, or both, for a repeat offence within 5 years.
Can an offence under the Code be settled without going to court?
Most offences, other than those punishable with imprisonment alone, can be compounded by a Gazetted Officer for 50 percent of the maximum fine, using Form VIII.
Where can objections or suggestions on the draft be sent?
To the Office of the Labour Commissioner, Labour Department, Andaman and Nicobar Administration, Supply Line, Sri Vijaya Puram 744101, within the notified objection window.
Sources
Where every fact on this page comes from.
- → Andaman and Nicobar Administration, Draft Code on Wages (A & N Islands) Rules, 2026, Notification No. 27/2026/F.No. M13/12/2023 Lab.Ins III LAB_AN/107 dated 28 January 2026 (official)
- → The Code on Wages, 2019 (Central Act No. 29 of 2019) (official)
- → Andaman and Nicobar Islands Minimum Wages Rules, 1972 (to be repealed on final notification) (official)
- → Andaman and Nicobar Islands Payment of Wages Rules, 1955 (to be repealed on final notification) (official)
- → Department of Labour, Employment and Training, Andaman and Nicobar Administration (official)
For informational purposes only — not legal advice. State rules referenced here are subject to change on final notification. Verify current status with our compliance team before acting.