Notification Record & Forms
Notification details and the forms every employer needs, in one place.
- Issuing authority
- Ministry of Labour and Employment, Government of India
- Notified
- 8 May 2026, vide notification number G.S.R. 343(E)
- Objection window
- The draft rules were published on 30 December 2025 under G.S.R. 936(E), and the public was given 45 days from that date to send objections and suggestions
- Legal basis
- Section 67 of the Code on Wages, 2019 (Act No. 29 of 2019)
- Supersedes
- Seventeen earlier rules and rule sets, including the Payment of Wages (Procedure) Rules 1937, the Minimum Wages (Central) Rules 1950, the Payment of Bonus Rules 1975 and the Equal Remuneration Rules 1976
- Current Status
- In force since 8 May 2026
The Ministry of Labour and Employment notified the Code on Wages (Central) Rules, 2026 on 8 May 2026, bringing seventeen older wage-related rules together under one consolidated framework. These rules are already in force and apply across establishments covered by the Code on Wages, 2019.
Every employer needs to understand what these central rules require — the forms to file, the due dates to track, and the penalties for non-compliance under the parent Code.
Forms under the State Rules
Due Dates
Compliance deadlines, forms and how often each one recurs.
| Compliance | Form | Compliance Frequency | Due Date |
|---|---|---|---|
| Issue wage slip to employees | Form V | Every wage period | On or before the day wages are paid |
| Revise variable dearness allowance | Not applicable | Twice a year | Before 1 April and before 1 October every year |
| Deposit undisbursed dues after death of employee | Not applicable | As and when it arises | Within six months of the amount becoming payable, deposited before the fifteenth day after that six month period ends |
| Preserve wage and attendance registers | Form I, Form IV, Form IX | Ongoing | Kept for five years from the date of the last entry |
| Pay the composition amount for an offence | Form VI | As and when applicable | Within thirty days of the composition order |
| File statutory returns | Not applicable | As prescribed | As per the periodicity fixed under the Occupational Safety, Health and Working Conditions Code, 2020 |
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 |
|---|---|---|
| Number of governing rules | Seventeen separate rules covering wages, bonus, minimum wages and equal pay, some dating back to 1937 | One consolidated set of rules, the Code on Wages (Central) Rules, 2026 |
| Coverage across sectors | Different rules applied separately to sectors such as railways, mines and air transport | A single uniform framework applies across sectors, alongside applicable state rules |
| Minimum wage calculation | Methods and formats varied across the older Minimum Wages Rules | One standard formula under Rule 3 divides the daily rate by eight for the hourly rate and multiplies it by twenty six for the monthly rate |
| Record keeping | Physical registers were the usual practice under most older rules | Registers and wage slips can now be maintained and issued electronically |
| Bonus computation | Governed separately under the Payment of Bonus Rules, 1975 | Governed under Rules 21 to 28, with detailed computation formats set out in the appendices |
| Claims and appeals | Different formats applied under the older Acts being replaced | A single claim format in Form II and a single appeal format in Form III apply under the Code |
Applicability
Who the Code covers, and who gets special or exempt treatment.
Covered
- Employees paid on a time rate or piece rate basis in establishments covered by the Code
- Employees engaged through contractors, where payment flows through the principal employer
- Establishments across scheduled and non scheduled employments that have a defined wage period
Exempted / special treatment
- Central Government employees, whose minimum wages are not fixed by the Central Government under this Code
- Apprentices engaged under the Apprentices Act, 1961, who are governed by that separate law
- Categories of employment specifically excluded under the parent Code on Wages Act, 2019
Frequently Asked Questions
Answers to what employers ask us most about this rule.
What is the Code on Wages (Central) Rules, 2026?
It is a set of central rules notified by the Ministry of Labour and Employment on 8 May 2026 to implement the Code on Wages, 2019. It explains how minimum wages, floor wages, payment of wages and bonus are worked out and administered.
When did these rules come into force?
The rules came into force on the date of their publication in the Official Gazette, which is 8 May 2026.
Which older laws do these rules replace?
They replace seventeen older rules, including the Payment of Wages Rules 1937, the Minimum Wages (Central) Rules 1950 and the Payment of Bonus Rules 1975, among others.
Who has to maintain the Employee Register in Form I?
Every employer of an establishment to which the Code applies must maintain the Employee Register in Form I, either electronically or in physical form.
How is the minimum wage calculated under these rules?
Rule 3 says the daily minimum wage is divided by eight to get the hourly rate, and multiplied by twenty six to get the monthly rate.
Do Central Government employees get minimum wages fixed under this Code?
No. The rules clearly state that the Central Government will not fix minimum wages for its own employees under this Code.
When must an employer issue a wage slip?
The employer must issue a wage slip in Form V, electronically or in physical form, on or before the day wages are paid.
How often is the variable dearness allowance revised?
It is revised twice a year, once before 1 April and again before 1 October, based on the Consumer Price Index for Industrial Workers published by the Labour Bureau.
What happens if an employer pays less than the amount due to an employee?
Under Section 54 of the Code on Wages, the employer can be fined up to Rupees 50,000 for a first offence, with higher fines or imprisonment for repeat offences.
Can an employer settle an offence without going to court?
Yes. Under the composition process in Rule 54, an accused person can apply in Form VI and pay fifty percent of the maximum fine to settle the matter.
How long must wage and attendance registers be preserved?
Registers made under these rules must be kept for five years from the date of the last entry.
Who decides the floor wage and how often is it revised?
The Central Government fixes the floor wage after consulting the Central Advisory Board and State Governments, and it is ordinarily revised once every five years.
What is the weekly rest day rule for employees?
Employees on a six day working week ordinarily get Sunday as a paid rest day, while those on a shorter working week get Saturday and Sunday, subject to the conditions in Rule 6.
Are state governments also making their own rules under the Code on Wages?
Yes. Since labour is a subject both the central and state governments can legislate on, states are separately notifying their own rules alongside these central rules.
Sources
Where every fact on this page comes from.
- → Gazette of India, Extraordinary, Part II, Section 3(i), Notification G.S.R. 343(E) dated 8 May 2026, Ministry of Labour and Employment. (official)
- → The Code on Wages, 2019 (Act No. 29 of 2019), Ministry of Labour and Employment, Government of India. (official)
- → Press Information Bureau, Ministry of Labour and Employment, press release dated 21 November 2025 on the draft Code on Wages Rules. (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.