Notification Record & Forms
Notification details and the forms every employer needs, in one place.
- Issuing authority
- Labour Welfare Department, Government of Assam (Labour (RC) Branch)
- Notified
- 1 November 2021 — Assam Gazette, Extraordinary, No. 511, Notification GLR(RC) 10/2021/201
- Objection window
- 45 days from the date copies of the gazette were made available to the public
- Legal basis
- Section 67 of the Code on Wages, 2019 (Central Act No. 29 of 2019), read with Section 24 of the General Clauses Act, 1897
- Supersedes
- Assam Payment of Wages Rules, 1937; Assam Payment of Wages (Procedure) Rules, 1981; Assam Minimum Wages Rules, 1952
- Status as of
- Draft — final notification pending (position as of July 2026)
The Assam Wages Rules, 2021 were issued by the Labour Welfare Department, Government of Assam, under the Code on Wages, 2019. The Rules provide a framework for minimum wage fixation, payment of wages, deductions, working hours, weekly rest, maintenance of wage and employee records, and issuance of wage slips. They also prescribe various forms and registers to be maintained or issued by employers for wage-related compliance.
The Rules were published in draft form in the Assam Gazette on 1 November 2021 and, according to the uploaded guide, remain pending final notification as of July 2026. The guide therefore focuses on the employer-related compliance requirements, forms, due dates, key provisions, and penalties associated with the proposed Rules.
Forms under the State Rules
Due Dates
Compliance deadlines, forms and how often each one recurs.
| Compliance | Form | Compliance Frequency | Due Date |
|---|---|---|---|
| Pay wages for a monthly wage period | Monthly | Before the 7th day of the following month | |
| Pay full and final wages on exit | On separation | Within 2 working days of removal, dismissal, retrenchment or resignation | |
| Issue wage slip | FORM-V | Every wage period | On or before the date wages are paid |
| Update wage register | FORM-I | Continuous | For every wage period |
| Update employee register | FORM-IV | Continuous | On joining, exit, or change of particulars |
| Intimate a deduction for damage or loss | As it occurs | Within 10 days of making the deduction | |
| Deposit wages of a deceased or untraceable employee | As it arises | On expiry of 3 months from the date the amount became payable | |
| Deposit other undisbursed dues | As it arises | Within 15 days after the 6-month period from when the amount became payable |
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 rule books: Assam Payment of Wages Rules 1937, Assam Payment of Wages (Procedure) Rules 1981, and Assam Minimum Wages Rules 1952 | Three separate rule books: Assam Payment of Wages Rules 1937, Assam Payment of Wages (Procedure) Rules 1981, and Assam Minimum Wages Rules 1952 |
| Who is covered | Minimum wage protection applied only to specific 'scheduled employments' under the old Minimum Wages Act | Coverage extends to all employees, regardless of sector, wage ceiling or designation |
| Wage period | Employers could pick daily, weekly, fortnightly or monthly cycles under different old rules | Monthly wage period fixed specifically for computing minimum wages (Rule 11) |
| Records to maintainRecords to maintain | Different, inconsistently formatted registers depending on which old Act applied | A common Form I (wage register) and Form IV (employee register) across establishments |
| Wage slip | Not consistently required across all categories of employment | Mandatory Form V wage slip for every employee, every wage period (Rule 51) |
| Resolving disputes | Employees approached different authorities depending on whether the claim was about minimum wages or timely payment | A single application (Form II) before the Authority, with a common appeal route (Form III) |
| Skill classification | No dedicated statutory body for classifying jobs by skill level | Rule 4 creates a State Level Technical Committee that reviews and updates Schedule-A's skill categories |
| Settling offences | No unified compounding mechanism across the earlier Acts | Rule 54 lets an accused employer settle a compoundable offence for 50% of the maximum fine |
Applicability
Who the Code covers, and who gets special or exempt treatment.
Covered
- All employers and employees across Assam's metropolitan, non-metropolitan and rural areas, in factories, shops, commercial establishments, plantations and other establishments falling under the Code on Wages, 2019.
Exempted / special treatment
- Working journalists under the Working Journalists Act, 1955 — minimum wages are fixed through a separate technical advisory route (Rule 56).
- Sales promotion employees under the Sales Promotion Employees Act, 1976 — handled under a distinct Board reference (Rule 27(ii)).
- Employees in agricultural work — the working-day and rest-interval rules (Rule 7) can be modified by government order.
- Employees doing emergency, intermittent, or preparatory/complementary work — different hours-of-work limits apply under Rule 10.
- Employees on night shifts — holiday and working-day computation follows the special method set out in Rule 9.
Frequently Asked Questions
Answers to what employers ask us most about this rule.
What are the Assam Wages Rules, 2021?
They are the state government's draft procedural rules made under Section 67 of the Code on Wages, 2019. They explain how Assam will calculate minimum wages, run its State Advisory Board, handle wage deductions and bonus disputes, and which forms and registers an employer must maintain.
Have the Assam Wages Rules, 2021 come into force?
Not yet. They remain in draft form. The Labour Welfare Department published them in the Assam Gazette on 1 November 2021 inviting objections and suggestions, and a final notification is still awaited as of July 2026.
Which older Assam rules will these Rules replace?Which older Assam rules will these Rules replace?
Once finalised, they will replace the Assam Payment of Wages Rules 1937, the Assam Payment of Wages (Procedure) Rules 1981, and the Assam Minimum Wages Rules 1952.
Does the Code on Wages already apply in Assam even though the state rules are still a draft?
Yes. The central Code on Wages, 2019 came into force across India from 21 November 2025. Assam's own procedural rules add the state-specific detail, so employers should follow the central Code's provisions while the state draft is finalised.
Who has to follow these rules?
Employers and employees across Assam's metropolitan, non-metropolitan and rural areas, covering most establishments under the Code on Wages — with a few categories, such as working journalists and sales promotion employees, following a separate route for minimum wage fixation.
How will minimum wages be calculated under these rules?
Rule 3 bases the calculation on a family of three consumption units, a diet of 2,700 calories a day, 66 metres of cloth a year, house rent equal to 10% of food-and-clothing cost, and another 20% for fuel, electricity and similar expenses.
What counts as a normal working day?
Rule 7 sets it at 8 hours of work plus rest intervals adding up to no more than 1 hour, with the total time at the workplace, including breaks, capped at 10.5 hours.
Is Sunday compulsorily the weekly rest day?
No. Sunday is the default, but an employer can fix a different day as the rest day for an employee or group of employees, as long as the employee has worked 6 continuous days beforehand.
What records must an employer maintain?
A wage register in Form I, covering wages, overtime, fines and deductions, and an employee register in Form IV — both of which can be kept electronically or on paper.
Is a wage slip mandatory?
Yes. Rule 51 requires every employer to issue a wage slip in Form V, electronically or in print, on or before the date wages are paid.
Sources
Where every fact on this page comes from.
- → Assam Gazette, Extraordinary, No. 511, dated 1 November 2021 — Notification GLR(RC) 10/2021/201, Labour Welfare Department, Government of Assam
- → The Code on Wages, 2019 (Central Act No. 29 of 2019)
- → Ministry of Labour & Employment, Government of India — notification enforcing the Code on Wages, 2019 with effect from 21 November 2025
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.