Notification Record & Forms
Notification details and the forms every employer needs, in one place.
- Issuing Authority
- Labour Department, Government of Karnataka (Karnataka Government Secretariat, Vikasa Soudha, Bengaluru)
- Notified
- 23 January 2026 (draft published in Karnataka Gazette, Part IVA, No. 98)
- Objection Window
- 45 days from 23 January 2026, closing on or around 9 March 2026
- Legal Basis
- Section 67 of the Code on Wages, 2019 (Central Act 29 of 2019)
- Supersedes
- The earlier draft Code on Wages Karnataka Rules, 2021 (published 3 March 2021); on final notification, it will repeal the Minimum Wages (Karnataka) Rules 1958, Payment of Wages (Karnataka) Rules 1963, Equal Remuneration (Karnataka) Rules 1976, and Payment of Bonus (Karnataka) Rules 1965
- Status As Of
- Draft stage, not yet in force (as of August 2026)
The Code on Wages, 2019 replaced four central wage laws with a single code, and every state must frame its own rules to put it into practice. Karnataka issued its first draft in 2021, gathered objections, and has now released a revised draft dated 23 January 2026. These Rules will cover how minimum wages are fixed, how the normal working day is measured, what records employers must keep, and how the State Advisory Board on wages will function. Until the Rules are finally notified, employers in Karnataka continue to follow the older Minimum Wages, Payment of Wages, Equal Remuneration, and Payment of Bonus Rules.
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 V | Every wage period | On or before the date wages are paid |
| Maintain wage, overtime, fine, and deduction register | Form I | Continuous | Updated every wage period; kept for 5 years after the last entry |
| Maintain employee register | Form IV | Continuous | Updated on every joining or exit; kept for 5 years after the last entry |
| Revise dearness allowance | - | Annual | Computed before 1 April every year, payable from 1 April |
| Deposit undisbursed wages | - | As and when triggered | Before the 15th day after the last day of the 6 month period from when the amount fell due |
| Intimate deduction for absence from duty | - | Per deduction | Within 10 days of making the deduction |
| Pay contractor ahead of wage disbursal | - | Every wage period | Before the date fixed for payment of wages under Section 17 |
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 | Four separate sets of rules: Minimum Wages, Payment of Wages, Equal Remuneration, and Payment of Bonus (Karnataka) Rules | One consolidated set of Rules under the Code on Wages, covering all four areas together |
| Wage Period | Varied across the four separate laws | Standardized at one month for minimum wages (Rule 10) |
| Working Day | Set independently under the old Minimum Wages Rules | Uniform 8 hour day and 48 hour week across all covered employment (Rule 6) |
| Advisory Body | A separate Minimum Wages Advisory Board | One State Advisory Board covering wages, bonus, and equal remuneration, with employer, employee, and independent members (Chapter V) |
| Deduction Limit | Different caps under the old Payment of Wages Rules | A uniform 50 percent cap on combined deductions per wage period (Rule 13) |
| Offence Settlement | No single, uniform composition mechanism | A formal composition process, with the fine capped at 50 percent of the maximum penalty (Rule 47) |
| Wage Slip | Not mandated in this specific form under the old rules | A compulsory wage slip in Form V for every wage period (Rule 44) |
Applicability
Who the Code covers, and who gets special or exempt treatment.
Covered
- All employers and employees in establishments across Karnataka covered by the Code on Wages, 2019
- Employees paid through contractors
- Employees under the categories listed in Section 13(2)(a) to (e), such as those with intermittent duty
- Piece rate employees
Exempted / special treatment
- Agricultural employment, where the State Government may modify the working hour provisions (Rule 6(3))
- The principal employer must pay the contractor before the wage due date so that employees are paid on time (Rule 48)
- Spread over can extend up to 16 hours a day, but actual working hours are capped at 9 hours (Rule 9)
- Rest day wages are fixed separately by the State Government rather than through the standard formula (Rule 7)
Frequently Asked Questions
Answers to what employers ask us most about this rule.
What are the Karnataka Code on Wages Rules, 2026?
They are the draft rules issued by the Karnataka government under the Code on Wages, 2019, explaining how minimum wages, payment of wages, bonus, and equal remuneration will work in the state.
Have these Rules come into force yet?
No. They are still at the draft stage. They take effect only after final publication in the Official Gazette, once the objection period is over.
When can objections or suggestions be submitted on the draft?
Within 45 days of 23 January 2026, which works out to on or around 9 March 2026. Suggestions go to the Secretary to Government, Labour Department, Vikasa Soudha, Bengaluru.
How is the minimum wage worked out under these Rules?
It is based on a standard family of three consumption units, a daily intake of 2700 calories, 66 meters of cloth a year, and fixed shares of the wage for housing, fuel, and other expenses, and it cannot fall below the central floor wage.
What counts as a normal working day under these Rules?
Eight hours of work with up to one hour of rest, spread over not more than 12 hours a day, and not more than 48 hours in a week.
Do employees get a weekly day of rest?
Yes, one paid rest day every week, ordinarily Sunday, though the employer can fix a different day for a class of employees.
What is the wage period under these Rules?
One month, for the purpose of fixing minimum wages.
Is a wage slip compulsory?
Yes, every employer must issue a wage slip in Form V on or before the date wages are paid.
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.