Notification Record & Forms
Notification details and the forms every employer needs, in one place.
- Issuing authority
- Department of Labour, Government of Goa
- Notified
- Draft rules notified on 22 April 2026 (Notification No. 24/16/2021/LAB/203); published in the Official Gazette, Government of Goa, Series I No. 5, dated 30 April 2026
- Objection window
- 45 days from the date of publication (30 April 2026), i.e., objections and suggestions were open until approximately 14 June 2026
- Legal basis
- Section 67 of the Code on Wages, 2019 (Central Act No. 29 of 2019)
- Supersedes
- The 2021 draft rules (Notification No. 24/16/2021-LAB/444 dated 20-09-2021); the Goa, Daman and Diu Payment of Wages Rules, 1964; the Goa, Daman and Diu Minimum Wages Rules, 1975; and the Goa, Daman and Diu Minimum Wages (Advisory Board) Rules, 1974
- Status as of
- 20 July 2026 — still at the draft/pre-published stage; no final Gazette notification of the Goa-specific rules has been traced
For decades, wage-related compliance in Goa ran on three separate rule-books: the Goa, Daman and Diu Payment of Wages Rules, 1964; the Goa, Daman and Diu Minimum Wages Rules, 1975; and the Goa, Daman and Diu Minimum Wages (Advisory Board) Rules, 1974. All three were framed under two central laws — the Payment of Wages Act, 1936 and the Minimum Wages Act, 1948 — both of which now stand repealed by the Code on Wages, 2019.
To give effect to the Code on Wages, 2019 within the state, Goa's Department of Labour has drafted a single, consolidated rulebook: the Goa Code on Wages Rules, 2026. It covers how minimum wages are calculated, how often employees must be paid, what can be deducted from wages, how disputes are resolved, and what records employers must keep — including a fresh set of prescribed forms and registers. This article breaks down the draft rules into the details that matter most for day-to-day compliance.
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 | Form VIII | Every wage period | On or before the date wages are paid |
| Preserve registers | Forms I, VI, VII | Continuous | 5 years from the date of the last entry |
| Intimate deduction (damage/loss) to Inspector-cum-Facilitator | — | Each time a deduction is made | Within 10 days of the deduction |
| Intimate deduction (damage/loss) to employee | — | Each time a deduction is made | Within 15 days of the deduction |
| Deposit undisbursed wages with the Commissioner | — | As and when triggered | Before the 15th day after the 6-month undisbursed period ends |
| Revise Variable Dearness Allowance (VDA) | — | Twice a year | Endeavour to compute before 1 April and 1 October each year |
| Commissioner's decision on approval of a fine | — | Each instance | Within 30 days of intimation (else deemed approved) |
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 law | Separate Payment of Wages Act, 1936 and Minimum Wages Act, 1948, applied in Goa through three different rule-books (1964, 1974, 1975) | One consolidated Code on Wages, 2019, applied through a single rulebook — the Goa Code on Wages Rules, 2026 |
| Minimum wage formula | No single codified formula existed within the Goa-specific rules | Rule 3 lays out a fixed, scientific formula for calculating minimum wages |
| Wage period for minimum wages | Could be daily, weekly, fortnightly, or monthly | Fixed at one month for minimum-wage purposes (Rule 10) |
| Occupation classification | Handled on an ad hoc, notification-by-notification basis | Structured 4-tier system (unskilled/semi-skilled/skilled/highly skilled), backed by a Technical Committee and Schedule-A |
| Record-keeping | Paper registers under the 1964 Rules | Registers (Forms I, VI, VII) may be kept electronically or on paper |
| Wage slips | Typically issued only in physical form | May be issued electronically or physically (Rule 43) |
| Deduction cap | A broadly similar 50% ceiling existed under the earlier framework | Continues the 50% cap, with an explicit carry-forward mechanism for the excess (Rule 12) |
| Unclaimed wages | No dedicated mechanism in the Goa-specific rules for very old unclaimed dues | Dues unclaimed for 7 years are transferred to the Goa Labour Welfare Board (Rule 39(4)) |
| Handling offences | Largely prosecution-driven | Allows compounding of offences at 50% of the maximum fine (Rule 44) |
| Communication with authorities | Mostly physical, paper-based notices and applications | Electronic communication is expressly permitted for registers, notices, deductions, and appeals |
Applicability
Who the Code covers, and who gets special or exempt treatment.
Covered
- Every employer and employee in an establishment in Goa to which the Code on Wages, 2019 applies
- Employees paid on a daily, monthly, or piece-rate basis
- Working journalists, as defined under the Occupational Safety, Health and Working Conditions Code, 2020
- Sales promotion employees, as defined under the Occupational Safety, Health and Working Conditions Code, 2020
Exempted / special treatment
- Employees already entitled to more favourable terms under another law, award, agreement, or contract keep those better terms (Rule 7(5))
- An employee is not entitled to wages for a full normal working day if not otherwise entitled to it under any other law in force (Rule 11)
- Minimum-wage issues for journalists and sales promotion employees go to the State Advisory Board only when the Government specifically refers the matter (Rule 20)
- Establishments and workers falling in the "central sphere" (railways, mines, oilfields, and similar) are governed by the separate Code on Wages (Central) Rules, 2026, not by these Goa-specific state rules
Frequently Asked Questions
Answers to what employers ask us most about this rule.
What is the Goa Code on Wages Rules, 2026?
It is a draft set of state rules that Goa's Department of Labour has pre-published to implement the central Code on Wages, 2019, within the state. Once finalised, it will replace three older Goa wage laws with a single rulebook.
Is the Goa Code on Wages Rules, 2026 already in force?
No. It is still a draft. Under Rule 1(2), the rules only come into force on the date they are finally published in the Official Gazette, and no such final notification has been traced as of 20 July 2026.
Which older Goa laws will these draft rules replace?
The Goa, Daman and Diu Payment of Wages Rules, 1964; the Goa, Daman and Diu Minimum Wages Rules, 1975; and the Goa, Daman and Diu Minimum Wages (Advisory Board) Rules, 1974.
Who issued these draft rules, and under what legal authority?
The Department of Labour, Government of Goa, issued them under Section 67 of the Code on Wages, 2019, which requires new state rules to be pre-published for public comment before they are finalised.
What was the objection window, and has it closed
The window was 45 days from the date of publication — 30 April 2026 — so it closed on or around 14 June 2026. Objections and suggestions were to be sent to the Secretary (Labour), Government of Goa.
How will minimum wages be calculated under the new rules?
Rule 3 sets a fixed formula based on a standard family of three consumption units, a daily intake of 2,700 calories per unit, 66 metres of cloth per family per year, and set percentage allocations for rent, fuel, and other expenses.
What is the difference between Zone A and Zone B under the rules?
Zone A covers areas within Corporation and Municipal limits, plus certain notified industrial estates. Zone B covers all other areas of Goa. The zone can affect how minimum wages are fixed for a given establishment.
What registers must an employer maintain under the draft rules?
At minimum, an Employee Register (Form VI), a Register of Wages, Overtime, Advances, Fines and Deductions (Form I), and an Attendance Register-cum-Muster Roll (Form VII), each preserved for 5 years from the last entry.
Is a physical wage slip mandatory, or can it be issued electronically?
Either is allowed. Rule 43 permits the wage slip to be issued in physical or electronic form, as long as it reaches the employee on or before the date wages are paid.
What happens to wages that remain unclaimed?
If dues remain undisbursed because there is no valid nomination or the nominee cannot be paid, the employer must deposit the amount with the Commissioner. If it stays unclaimed for 7 years, it is transferred to the Goa Labour Welfare Board.
Sources
Where every fact on this page comes from.
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.