Notification Record & Forms
Notification details and the forms every employer needs, in one place.
- Issuing authority
- Labour Resources Department, Government of Bihar, acting under powers given by Section 67 of the Code on Wages, 2019
- Notified
- Draft published 5 December 2025; final Rules notified 30 June 2026
- Legal basis
- Section 67, Code on Wages, 2019 (No. 29 of 2019), read with Section 24 of the General Clauses Act, 1897
- Supersedes
- Bihar Payment of Wages Rules, 1937 and Bihar Minimum Wages Rules, 1951 (and any amendments to either)
- Status as of July 2026
- In force. The final Rules took effect on 1 July 2026 and are the operative law for wage compliance in Bihar
The Code on Wages (Bihar) Rules, 2025 is the state-level rulebook that Bihar's Labour Resources Department framed to operationalise the Code on Wages, 2019 within the state. It was first published as a draft on 5 December 2025 for public objections and suggestions. After the consultation period, the State Government notified the final version as the Code on Wages (Bihar) Rules, 2026, which came into force on 1 July 2026. Employers should treat the framework below as the applicable law, while cross-checking exact rule numbers against the final gazette copy, since a small amount of renumbering happened between the draft and final stages.
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 | Form IV register | Monthly | Wage period fixed at one month |
| Wage period fixed at one month | Form V | Every wage period | On or before the day wages are paid |
| Revision of Variable Dearness Allowance (VDA) | — | Twice a year | Before 1 April and before 1 October each year |
| Intimation of deduction made under proviso to Section 20(2) | Written/electronic intimation | As and when a deduction is made | Within 10 days of the deduction |
| Intimation to employee of deduction for damage or loss | As and when a deduction is made | Within 15 days of the deduction | |
| Deposit of undisbursed wages (no valid nomination / employee untraceable) | As and when wages remain unpaid | Within 15 days after 6 months from the date wages fell due | |
| Deposit of dues payable on an employee's death | As and when applicable | After 3 months from the date the amount became payable, if unpaid | |
| Preservation of statutory registers | Form I, IV, IX | Ongoing | 5 years from the date of the last entry |
| Filing of Annual Return | Form prescribed under OSH Code Rules | Annual | As per the timeline notified under the OSH Code Rules, filed electronically |
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 framework | Two separate rule sets — Bihar Payment of Wages Rules, 1937 and Bihar Minimum Wages Rules, 1951 | One unified rulebook under the Code on Wages, 2019 |
| Minimum wage formula | No single standardised formula spelled out in the rules | Explicit criteria: 3 consumption units, 2,700 calories/day, 66 metres of cloth/year, and fixed percentage shares for housing, utilities and other expenses |
| Wage categorisation | Based largely on scheduled employments | Based on skill level (unskilled/semi-skilled/skilled/highly skilled) plus geographic area (metro/non-metro/rural) |
| Working hours | Governed under separate, employment-specific provisions | Uniform 48-hour week with overtime thresholds that adjust for 4, 5 or 6-day work weeks |
| Wage period | Not uniformly standardised | Standardised at one month for minimum-wage computation |
| Claims authority | Authority designated under the Payment of Wages Act framework | Deputy Labour Commissioner is the designated Authority for claims |
| Cap on deductions | Deduction limits under the old Payment of Wages Rules | Uniform 50% cap on total deductions per wage period |
| Records and registers | Multiple, separately-formatted registers | Consolidated into Forms I, IV, V and IX |
| Mode of filing | Physical/manual filing | Manual or electronic filing permitted for applications, intimations and returns |
| Compounding of offences | Not provided for in the same structured form | Rule 44 allows compounding at 50% of the maximum fine |
| Advisory body | Minimum Wages Advisory Board under the 1951 Rules | State Advisory Board under Rule 20, with defined 12+12+independent-member composition and a one-third cap on independent members |
Applicability
Who the Code covers, and who gets special or exempt treatment.
Covered
- All establishments in Bihar to which the Code on Wages, 2019 applies
- All employees and workers as defined under the Code, across unskilled, semi-skilled, skilled and highly skilled categories
- Principal employers/companies engaging workers through contractors, for wage and minimum bonus payment
- Employers of all sizes required to maintain the prescribed registers and issue wage slips
Exempted / special treatment
- Agricultural employment — working-hour rules apply subject to modifications the State Government may notify from time to time
- Employees engaged in emergency, intermittent, or nature-dependent work — allowed a longer 16-hour spread-over under Rule 9, with actual work capped at 9 hours
- Piece-rate workers — rest-day wages are determined separately by the State Government rather than by the standard daily-rate formula
Frequently Asked Questions
Answers to what employers ask us most about this rule.
What is the Code on Wages (Bihar) Rules, 2025?
It is Bihar's state-level rulebook implementing the central Code on Wages, 2019. It covers minimum wages, wage payment, deductions, working hours, claims, employer registers and penalties, replacing the Bihar Payment of Wages Rules, 1937 and Bihar Minimum Wages Rules, 1951.
When did the Bihar Rules come into force?
The draft was published on 5 December 2025 for public objections. The final Rules were notified on 30 June 2026 and took effect from 1 July 2026.
Which old laws have been replaced?
The Bihar Payment of Wages Rules, 1937 and the Bihar Minimum Wages Rules, 1951, along with any amendments made to either, stand repealed and replaced.
Who does the Code on Wages (Bihar) Rules apply to?
It applies to all establishments and employees in Bihar covered by the Code on Wages, 2019, including workers employed through contractors. Agricultural work and a few irregular-work categories get modified treatment.
How is the minimum wage calculated under the Rules?
Rule 3 bases it on a standard family of three consumption units, a 2,700-calorie daily intake, 66 metres of cloth a year, housing at 10% of food-and-clothing cost, and fixed percentage allocations for utilities and other expenses.
How many hours can an employee be made to work in a week?
No employee can be required to work more than 48 hours a week. Daily overtime thresholds vary with the work-week pattern — 9 hours/day for a 6-day week, 10 hours/day for a 5-day week, and 11.5 hours/day for a 4-day week.
What counts as overtime under the Bihar Rules?
Any work beyond the daily threshold for the applicable work-week pattern, or beyond 48 hours a week, is overtime. Overtime is capped at 144 hours a quarter and needs the employee's written consent.
How often is Dearness Allowance revised?
Variable Dearness Allowance is revised twice a year — before 1 April and before 1 October — based on the Consumer Price Index published by the Labour Bureau.
Sources
Where every fact on this page comes from.
- → Bihar Gazette (Extraordinary), 5 December 2025 — Code on Wages (Bihar) Rules, 2025 (draft notification), Labour Resources Department, Government of Bihar
- → Code on Wages, 2019 (Act No. 29 of 2019), Ministry of Labour & Employment, Government of India
- → Labour Commissioner, Bihar — objections/suggestions contact: lcbihar@bihar.gov.in
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.