Notification Record & Forms
Notification details and the forms every employer needs, in one place.
- Issuing Authority
- Labour, Factories, Boilers and Insurance Medical Services (Lab.II) Department, Government of Andhra Pradesh
- Notified
- G.O.Rt. No. 124 on 29.06.2026.
- Legal Basis
- Section 67 of the Code on Wages, 2019 (Central Act 29 of 2019), read with Section 24 of the General Clauses Act, 1897
- Supersedes
- Draft Code on Wages (Andhra Pradesh) Rules, 2022; the Andhra Pradesh Payment of Wages Rules, 1937; and the Andhra Pradesh Minimum Wages Rules, 1960
- Current Status
- Final rule published through G.O.Rt. No. 124, published in the AP Gazette Extraordinary on 29.06.2026.
Andhra Pradesh has released its state rules under the Code on Wages, 2019. Notified through G.O.Rt. No. 124 on 29.06.2026, these rules will replace the state's separate Payment of Wages Rules, 1937 and Minimum Wages Rules, 1960 once finalised. This guide breaks down the notification, the forms it introduces, the compliance timelines, and what changes for employers and employees in Andhra Pradesh.
Forms under the State Rules
Employee Register
Register of Wages, Overtime, Advances, Fines and Deductions for Damage and Loss
Wage Slip
Attendance Register-cum-Muster Roll
Due Dates
Compliance deadlines, forms and how often each one recurs.
| Compliance | Form | Compliance Frequency | Due Date |
|---|---|---|---|
| Wage slip issuance | Form V | Every wage period | On or before payment of wages |
| Register preservation | Forms I, IV, IX | Ongoing | 5 years from the date of the last entry |
| Approval of fine imposed on employee | Per case | Deputy Commissioner must decide within 30 days of intimation; deemed approved if not decided | |
| Intimation of wage deduction (Section 20 proviso) | Per deduction | Within 10 days of the deduction | |
| Inspector-cum-Facilitator action on deduction intimation | Per intimation received | Within 30 days of receipt | |
| Intimation of deduction for damage or loss | Per deduction | Within 15 days of the deduction | |
| Revision of variable dearness allowance | Twice a year | Before 1 April and before 1 October every year | |
| Filing of appeal with deposit | Form III | Per appeal | At the time of filing; employer must deposit the claim amount with the appellate authority |
| Payment on composition of offence | Form VI | Per case | Within 30 days of the composition order |
| Deposit of undisbursed dues where nominee is known | Per case | If unpaid 3 months after falling due, deposited with the Deputy Commissioner, who disburses within 2 months of deposit | |
| Deposit of undisbursed dues where there is no nomination | Per case | Before the 15th day after the expiry of 6 months from the date the amount fell due | |
| Transfer of unclaimed dues to the Labour Welfare Fund | Per case | After the amount remains unclaimed for 7 years |
Key Provisions
What changed under the Code, and what it means for payroll.
💡Key Provisions23 tracked
Minimum wage calculation baseRule 3(1)
The State Government fixes minimum wages for all employments on a daily basis, assuming a standard family of three adult consumption units, 2,700 calories per unit a day and 66 metres of cloth per family a year.
Cost break-up of minimum wageRule 3(1)
In fixing minimum wages, housing rent is taken as 10% of food and clothing costs. Fuel, electricity and other items make up 20% of the minimum wage, and education, medical needs, recreation and contingencies 25%.
Hourly and monthly wage conversionRule 3(2)
For all employees, the daily minimum wage is divided by 8 for the hourly rate and multiplied by 26 for the monthly rate. Fractions of half or more are rounded up and smaller fractions are ignored.
Factors for fixing minimum wagesRule 4(1)
The State Government must take geographical area, experience and skill level (unskilled, semi-skilled, skilled or highly skilled) into account. Wages of State Government employees are not fixed under the Code.
Technical Committee for skill categorisationRule 4(2)
The State Government must set up a Technical Committee, chaired by the Additional Commissioner of Labour, with two employer and two employee experts. It advises on skill categories, arduous and hazardous work.
Revision of dearness allowanceRule 5
The cost of living allowance is recomputed once before 1 April and once before 1 October every year. It uses the Consumer Price Index for industrial workers to revise the variable dearness allowance on minimum wages.
Normal working dayRule 6
The hours that make up a normal working day, and the maximum spread over including rest intervals, are set by orders of the Commissioner of Labour. The Rules do not fix a number.
Payment for working on a rest dayRule 7(4)
An employee who works on a rest day is paid at the overtime rate, and the substituted rest day is paid at the rate of the preceding working day. In a six-day week with monthly wages divided by 26, no separate rest-day wage is payable.
Weekly rest dayRule 7(1)
Employees must get a rest day every week, ordinarily Sunday in a six-day week (Saturday and Sunday in a shorter week), though the employer may fix another day. The remaining days of a shorter week are paid rest days, and employees must be told by a displayed notice.
Compensatory rest dayRule 7(2)
An employee can be made to work on a rest day only if a full substitute rest day is given on a working day in the week before or after it.
Maximum consecutive working daysRule 7(2)
No substitution of a rest day can result in an employee working more than ten days in a row without a whole rest day.
Night shift rest dayRule 8
For shifts that run past midnight, a rest day means 24 consecutive hours from the end of the shift, and hours worked after midnight count toward the previous day.
Relaxed hours for special categoriesRule 9
Government orders may allow working hours and spread over to exceed the normal limits for emergencies, preparatory or complementary work, intermittent work, work that must be finished before duty ends, and work dependent on natural forces.
Wage periodRule 12
For minimum wage purposes, the longer wage period allowed is one month.
Quorum of the State Advisory BoardRule 27
A Board meeting needs at least one-third of the members, including at least one employer and one employee representative. If short, it can be adjourned for up to seven days, after which business proceeds regardless of numbers.
Limit on wage deductionsRule 14
If authorised deductions exceed 50% of an employee's wages, the excess is carried forward and recovered in later wage periods, so that recovery in any month stays within 50%.
Recovery of advancesRule 21
Advances are recovered from wages in instalments fixed by the employer, which cannot exceed 50% of the employee's wages in a wage period. Each recovery must be recorded in the register in Form IV.
Authority for wage claims and finesRules 15, 17 and 43
Fines need the approval of the Deputy Commissioner of Labour, who must decide within 30 days or approval is deemed. Wage claims go in Form II to the authority appointed by the State under Section 45.
Composition of the State Advisory BoardRule 23
The Board has two employer and two employee representatives, plus independent members including a Chairperson and Vice Chairperson. Independent members cannot exceed one-third, and one-third of all members must be women.
Board member termRule 33
Members normally serve two years from nomination and continue until a successor is named, though they hold office at the Government's pleasure. An outgoing member can be re-nominated for no more than two terms in total.
Treatment of undisbursed wagesRules 41 and 42
Employers must deposit dues undisbursed for six months with the Deputy Commissioner of Labour within 15 days after that. The amount is kept in a fixed deposit, claim notices are published, and sums unclaimed for seven years go to the Labour Welfare Fund.
Principal employer liability for contract labour wagesRule 49
Where workers are employed through a contractor, the proprietor of the establishment must pay the contractor the contract workers' wages before the date they fall due.
Payment of minimum bonus to contract labourRule 50
If a contractor fails to pay the minimum bonus, the principal employer must pay it after receiving written information from the employees or a registered trade union and confirming the default.
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 state rules | Andhra Pradesh Payment of Wages Rules, 1937 | Code on Wages (Andhra Pradesh) Rules, 2026 |
| Minimum wage rules | Andhra Pradesh Minimum Wages Rules, 1960 | Merged into the Code on Wages (Andhra Pradesh) Rules, 2026, Chapter II |
| Governing statutes | Two separate central Acts — the Payment of Wages Act, 1936, and the Minimum Wages Act, 1948 | One unified central law — the Code on Wages, 2019 |
| Minimum wage formula | No single statutory formula prescribed at the state level | Rule 3 prescribes an exact formula: 3 consumption units, 2,700 calories/day, 66 metres cloth/year, fixed housing and other cost ratios |
| Draft rules stage | Draft Code on Wages (Andhra Pradesh) Rules, 2022, notified vide G.O.Rt.No.202 dated 13-6-2022 | Superseded by the fresh draft under G.O.Rt.No.39 dated 13.02.2026, aligned to the Draft Code on Wages (Central) Rules, 2025 |
| Records and registers | Separate registers prescribed under the 1937 and 1960 Rules | Unified registers — Employee Register (Form I), Wages Register (Form IV), Muster Roll (Form IX) — under Rule 45 |
| Wage slip | Not uniformly mandated across establishments | Mandatory wage slip in Form V for every employee under Rule 46 |
| Filing of claims and applications | Filing of claims and applications | Manual or electronic filing permitted for applications, appeals, and intimations |
| Settlement of offences | No unified composition mechanism | Rule 48 allows compounding of offences for 50% of the maximum fine |
Applicability
Who the Code covers, and who gets special or exempt treatment.
Covered
- All establishments in Andhra Pradesh to which the Code on Wages, 2019 applies
- All employees drawing wages as defined under the Code, across unskilled, semi-skilled, skilled and highly-skilled categories listed in the Schedule
- Contract labour employed through a contractor — the principal employer is responsible for ensuring wages and minimum bonus are paid (Rules 49–50)
- Employers who must maintain registers, issue wage slips, and file the annual return once the Rules take final effect
Exempted / special treatment
- State Government employees — their wages and allowances are not fixed under this Code (proviso to Rule 4(1))
- Occupations not yet listed in the Schedule are added or modified only after the technical committee's advice (Rule 4(3))
Frequently Asked Questions
Answers to what employers ask us most about this rule.
What is the Code on Wages (Andhra Pradesh) Rules, 2026?
It is the draft set of state rules that Andhra Pradesh proposes to make under the Code on Wages, 2019. It was notified through G.O.Rt.No.39 dated 13.02.2026.
Has the Code on Wages (Andhra Pradesh) Rules, 2026 come into force?
Not yet. It is a draft notification open for public objections and suggestions. It becomes effective from the date of its final publication in the Official Gazette.
How long is the objection window for this draft notification?
45 days from the date the copies of the Official Gazette carrying the notification are made available to the public.
How long is the objection window for this draft notification?
45 days from the date the copies of the Official Gazette carrying the notification are made available to the public.
Where should objections and suggestions be sent?
To the Commissioner of Labour, Andhra Pradesh, Vijayawada, either through the Labour Department's web portal at labour.ap.gov.in or by email to aplabourcodes2026@gmail.com.
Which laws does this draft rule replace?
It supersedes the Draft Code on Wages (Andhra Pradesh) Rules, 2022, the Andhra Pradesh Payment of Wages Rules, 1937, and the Andhra Pradesh Minimum Wages Rules, 1960.
Under which section of the Code on Wages is this notification issued?
Section 67 of the Code on Wages, 2019, read with Section 24 of the General Clauses Act, 1897.
What was the appointed day for the Code on Wages, 2019?
21 November 2025, as notified by the Central Government vide S.O.5322(E).
Do these rules apply to the whole of Andhra Pradesh?
Yes. Rule 1(2) extends them to the whole state.
When will these rules come into force once finalised?
On the date they are published in the Official Gazette, as stated in Rule 1(3).
Sources
Where every fact on this page comes from.
- → ● G.O.Rt.No.39, Labour, Factories, Boilers and Insurance Medical Services (Lab.II) Department, Government of Andhra Pradesh, dated 13.02.2026 — Draft Code on Wages (Andhra Pradesh) Rules, 2026
- → ● The Code on Wages, 2019 (Central Act 29 of 2019), Gazette of India, Extraordinary, Part II, Section 1, No.48, dated 8 August 2019
- → ● S.O.5322(E) dated 21-11-2025 — Appointed Day notification issued by the Central Government
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.