Notification Record & Forms
Notification details and the forms every employer needs, in one place.
- Issuing Authority
- Department of Labour and Employment, Government of Arunachal Pradesh, Itanagar
- Notified
- 19 January 2022 (Notification No. LAB(W)WC/47/2019); published in Arunachal Pradesh Extraordinary Gazette No. 35, Vol. XXIX, dated 24 February 2022
- Legal Basis
- Section 67 of the Code on Wages, 2019 (Act No. 29 of 2019), read with Section 24 of the General Clauses Act, 1897
- Supersedes
- Arunachal Pradesh Payment of Wages (Procedure) Rules, 1988; Arunachal Pradesh Payment of Wages Rules, 1988; Arunachal Pradesh Minimum Wages Rules, 1993
- Status as of August 2026
- In force. Arunachal Pradesh was one of only two states (with Gujarat) that already had final rules ready under all four Labour Codes when the Central Government brought the Codes into force nationally on 21 November 2025
These rules set out how Arunachal Pradesh operationalises the central Code on Wages 2019 within the state, covering how minimum wages are worked out, how wages must be paid, how bonus is calculated and how wage disputes are handled. They replace three older state laws on payment of wages and minimum wages, and unlike many other states, they are already finally notified and in force rather than sitting at draft stage.
Forms under the State Rules
Due Dates
Compliance deadlines, forms and how often each one recurs.
| Compliance | Form | Compliance Frequency | Due Date |
|---|---|---|---|
| Issue of wage slip | Form V | Every wage period | On or before the date of payment of wages |
| Maintenance of wage/fine/deduction register | Form I | Continuous / ongoing | Updated on an ongoing basis |
| Maintenance of employee register | Form IV | Continuous / ongoing | Updated on an ongoing basis |
| Intimation of deduction for absence | Per occurrence | Within 10 days of the deduction | |
| Intimation to employee of deduction for damage/loss | Per occurrence | Within 15 days of the deduction | |
| Deposit of dues after employee's death/whereabouts unknown | As it arises | If unpaid 3 months after due date | |
| Disbursal of death-related dues to nominee | As it arises | Within 2 months of deposit | |
| Deposit of undisbursed dues (no nomination) | As it arises | Before the 15th day after 6 months from the due date | |
| Revision of dearness allowance | Twice a year | Before 1 April and before 1 October each year | |
| Set-on/set-off computation for bonus | Annually (per accounting year) | At the time of finalising bonus for the accounting year |
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 rules | Three separate rules: Payment of Wages (Procedure) Rules 1988, Payment of Wages Rules 1988, and Minimum Wages Rules 1993 | One consolidated set of rules, the Code on Wages (Arunachal Pradesh) Rules, 2022 |
| Parent law | Payment of Wages Act 1936 and Minimum Wages Act 1948, applied separately | Single Code on Wages, 2019, folding in the Payment of Wages Act, Minimum Wages Act, Payment of Bonus Act and Equal Remuneration Act |
| Minimum wage formula | Fixed employment by employment under the old Minimum Wages Act, with no single statewide formula | One uniform formula in Rule 3, based on family consumption units, calorie needs and fixed cost shares, applied across the state |
| Geographic zones | No standard statewide area classification | Rule 4 creates Area I and Area II, based on Special Compensatory Allowance |
| Wage period | Set under the old Payment of Wages Rules, 1988 | Fixed at one month under Rule 10 |
| Dispute forum | Authority appointed under the old Payment of Wages Act | Extra Assistant Commissioner (Judicial), or an equivalent officer, named under Rule 12 |
| Registers and wage slips | Separate registers required under each of the earlier rules | Unified Form I and Form IV registers, and a single Form V wage slip, under Rules 50 and 51 |
| Bonus computation | Governed under the Payment of Bonus Act and its rules | Detailed set on and set off formulas in Schedule A, and gross profit computation in Schedules B, C and D, under Rules 21 to 27 |
Applicability
Who the Code covers, and who gets special or exempt treatment.
Covered
- Every employer and employee in an establishment located anywhere in Arunachal Pradesh
- Arunachal Pradesh government employees or workers posted outside the state, under Area I classification
- Wages routed through a contractor, with the principal employer responsible for timely payment under Rule 54
- Bonus payable by companies, banking companies, cooperative societies, corporations, firms and individual employers, computed under Schedules A to D
Exempted / special treatment
- Employees in agricultural employment, where the State Government can modify the working hour limits in Rule 6
- Establishments already governed by the Factories Act 1948, which Rule 6 does not override
- Employees whose work is emergency related, intermittent or dependent on natural forces, who get relaxed hour limits under Rule 9, capped at a 16 hour daily spread
- Working journalists and sales promotion employees, whose minimum wage is set separately on a reference to the State Advisory Board under Rule 29
Frequently Asked Questions
Answers to what employers ask us most about this rule.
What is the Code on Wages (Arunachal Pradesh) Rules, 2022?
It is the set of state level procedural rules that Arunachal Pradesh notified under Section 67 of the Code on Wages, 2019. It tells employers how minimum wages are worked out, how working hours and rest days are arranged, how bonus is calculated, and which forms and registers must be kept.
When did these rules come into force?
They were notified on 19 January 2022, but Rule 1(3) links their start date to the Code on Wages, 2019 itself. The central government brought that Code into force on 21 November 2025, so that is when the Arunachal Pradesh rules became operative in practice.
Which older rules do the 2022 rules replace?
They replace three earlier sets of rules: the Arunachal Pradesh Payment of Wages (Procedure) Rules 1988, the Arunachal Pradesh Payment of Wages Rules 1988, and the Arunachal Pradesh Minimum Wages Rules 1993.
How is the minimum wage calculated under these rules?
Rule 3 sets a formula built around a family of three consumption units, a daily intake of 2700 calories per unit, 66 metres of cloth a year, and fixed percentage shares of the wage for housing, fuel and other needs such as education and medical care.
What is the difference between Area I and Area II?
Area I covers places in Arunachal Pradesh that get Special Compensatory Allowance at the lower rate, plus places outside the state where employees work under the Government of Arunachal Pradesh. Area II covers every other place in the state, where the allowance is higher.
How many hours make up a normal working day?
Rule 6 sets it at 8 hours of work, with rest breaks that together do not exceed 1 hour. Including those breaks, the working day cannot spread over more than 12 hours.
Is every employee entitled to a weekly rest day?
Yes, once an employee has completed 6 continuous days of work for the same employer. Rule 7 allows the employer to fix a day other than Sunday as the rest day, as long as employees are told about it and any change in advance.
Sources
Where every fact on this page comes from.
- → The Arunachal Pradesh Gazette Extraordinary, No. 35, Vol. XXIX, 24 February 2022, Department of Labour and Employment, Government of Arunachal Pradesh, Code on Wages (Arunachal Pradesh) Rules, 2022.
- → The Code on Wages, 2019 (Act No. 29 of 2019), Ministry of Labour and Employment, Government of India.
- → Ministry of Labour and Employment press notification bringing the Code on Wages, 2019 and the other three labour codes into force from 21 November 2025.
- → ● Ideas for India, research note on state level rule notifications under the Code on Wages, 2019, confirming Arunachal Pradesh as one of the states with final rules in place.
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.