Notification Record & Forms
Notification details and the forms every employer needs, in one place.
- Issuing authority
- Labour and Employment Department, Administration of Union Territory of Ladakh
- Notified
- S.O. No. 231 dated 3 August 2026
- Legal basis
- Section 67 of the Code on Wages, 2019 (29 of 2019) read with Section 24 of the General Clauses Act, 1897
- Supersedes
- The Jammu and Kashmir Payment of Wages Rules, 1972 and the Jammu and Kashmir Minimum Wages Rules, 1972
- Current Status
- Final rule published and In-force from 3 August 2026
For decades, wage related compliance in Ladakh ran on rules written for undivided Jammu and Kashmir, the Payment of Wages Rules of 1972 and the Minimum Wages Rules of 1972. Since Ladakh became a Union Territory in 2019, it has needed its own framework, and the Code on Wages (Ladakh) Rules, 2026 is that framework. As it is finalised now, it will set out how minimum wages get calculated, how often dearness allowance gets revised, how wage disputes get resolved, and what records every employer in Leh and Kargil must keep.
Forms under the State Rules
Due Dates
Compliance deadlines, forms and how often each one recurs.
| Compliance | Form | Compliance Frequency | Due Date |
|---|---|---|---|
| Dearness allowance revision | Not applicable (Rule 5) | Twice a year | Before 1 April and before 1 October every year |
| Payment of wages | Not applicable (Rule 10) | Monthly | Wage period fixed as one month, including for agricultural labour |
| Issue of wage slip | Form V (Rule 43) | Every wage period | On or before the date wages are paid |
| Recovery of excess deductions | Not applicable (Rule 11) | As it arises | Carried forward and recovered over following wage periods, capped at 50 percent of wages in any one month |
| Display of wage rate and deduction notice | Not applicable (Rule 13) | On commencement or change | Displayed at a conspicuous place immediately, copy sent to the Inspector cum Facilitator |
| Approval for imposing a fine | Not applicable (Rule 14) | Event based | Assistant Labour Commissioner must dispose the request within 30 days, or it is deemed approved |
| Intimation of deduction for absence | Not applicable (Rule 15) | Event based | Within 10 days of making the deduction |
| Intimation of deduction for damage or loss | Not applicable (Rule 16) | Event based | Within 15 days of making the deduction |
| Recovery of advances | Form IV (Rule 17) | Ongoing | Instalments capped at 50 percent of wages in any one wage period |
| Nomination collection | Form VII (Rule 36) | At joining, refreshed on marriage | Collected from every employee, refiled on marriage |
| Deposit of dues on death or untraceable employee | Not applicable (Rule 36) | Event based | If unpaid 3 months after becoming due, deposited with the designated officer |
| Deposit of undisbursed dues | Not applicable (Rule 37) | Event based | Before the 15th day after 6 months from the date the amount became payable |
| Register preservation | Forms I, IV, IX (Rule 42) | Continuous | Kept for 5 years after the date of the last entry |
| Annual return | Not applicable (Rule 52) | Annual | Filed electronically in the format prescribed under the OSH Code Central Rules, 2026 |
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 | Jammu and Kashmir Payment of Wages Rules 1972 and Minimum Wages Rules 1972 | Code on Wages (Ladakh) Rules 2026, made under the Code on Wages 2019 |
| Minimum wage formula | Rates fixed without a common statutory formula | Fixed using a defined formula: three consumption units, 2700 calories a day, 66 metres of cloth a year, plus set shares for housing, fuel and education |
| Occupation classification | Categories fixed under separate J&K notifications | One Schedule A across four tiers, unskilled, semi skilled, skilled and highly skilled, reviewed by a dedicated Technical Committee |
| Wage period | Varied by establishment | Fixed uniformly as monthly, covering agricultural labour too |
| Weekly rest day | Governed with limited substitution mechanics | Detailed substitution and overtime pay rules under Rule 7 |
| Advisory body | No dedicated Ladakh wage board | Dedicated Ladakh Advisory Board with defined composition and two year terms |
| Cap on deductions and advances | No uniform cap across establishments | Deductions and advance recoveries capped at 50 percent of wages in any one wage period |
| Recordkeeping and notices | Physical registers and notices | Registers, wage slips, notices and returns may all be maintained and filed electronically |
Applicability
Who the Code covers, and who gets special or exempt treatment.
Covered
- Every employee in every establishment across Ladakh, organised and unorganised
- Employees in both municipal and rural areas of Leh and Kargil districts
- Agricultural labour, including cultivation, livestock, bee keeping and poultry work
- Employers of unskilled, semi skilled, skilled and highly skilled occupations listed in Schedule A
- Establishments employing 20 or more people, for bonus provisions under the parent Code on Wages 2019
- Employers engaging workers through a contractor
Exempted / special treatment
- No general worker count threshold applies to minimum wage and payment of wages provisions
- Rates and any additional remoteness allowance are notified area by area
- None; agricultural labour is expressly brought within the wage period and minimum wage rules
- An occupation not listed is placed in the closest matching category, decided by the Technical Committee if disputed
- Establishments below the 20 employee count are outside the bonus chapter, though wage and payment provisions still apply
- The principal employer remains responsible for ensuring the contractor pays wages and minimum bonus on time
Frequently Asked Questions
Answers to what employers ask us most about this rule.
What is the Code on Wages (Ladakh) Rules, 2026?
It is a draft set of rules prepared by the Labour and Employment Department of UT Ladakh to implement the central Code on Wages, 2019 within the Union Territory. It covers how minimum wages are fixed, how wages are paid, and how wage disputes are resolved.
Which older laws will these rules replace?
Once finally notified, they will replace the Jammu and Kashmir Payment of Wages Rules, 1972 and the Jammu and Kashmir Minimum Wages Rules, 1972, both of which have applied in Ladakh since the erstwhile state was divided.
Has the Code on Wages (Ladakh) Rules, 2026 been finally notified?
No. As of August 2026, it remains a draft. The 45 day public objection window that opened on 29 April 2026 closed around mid June 2026, and a final notification is awaited.
When can employers expect the final rules to come into force?
The rules will apply from the date they are published in the Official Gazette in final form. There is no fixed timeline for this once the objection period closes.
How will minimum wages be calculated under the new rules?
Using a fixed formula built around three consumption units per worker's family, a daily calorie intake of 2700, an annual cloth allowance, and set proportions of the wage for housing, fuel and other needs, as laid out in Rule 3.
What are the four occupation categories under Schedule A?
Unskilled, semi skilled, skilled and highly skilled. A Technical Committee headed by the Administrative Secretary of the Labour Department decides which category an occupation falls into.
How often is minimum wage or dearness allowance revised?
Dearness allowance is meant to be revised twice a year, before 1 April and before 1 October, based on the Consumer Price Index for Industrial Workers published by the Labour Bureau.
What is the prescribed wage period for employees in Ladakh?
Monthly, under Rule 10. This applies to agricultural labour as well as other employees.
Can an employer deduct more than half an employee's wages in one month?
No. Rule 11 caps total deductions and advance recoveries at 50 percent of an employee's wages in any single wage period. Anything above that is carried over to later periods.
What happens to an employee's unpaid wages if they cannot be traced?
If dues remain unpaid three months after they became payable, the employer must deposit the amount with the designated officer, who releases it to the nominee after verifying identity.
What is the Ladakh Advisory Board and who sits on it?
It is a tripartite body under Rule 19 with five members representing employers, five representing employees, and a set of independent and government members headed by the Secretary of the Labour Department, advising the Administration on wage matters.
How does an employer dispute or appeal a wage claim order?
An order passed by the Authority under Section 45 can be appealed in Form III to the Appellate Authority. An employer filing the appeal must first deposit the claim amount with the Appellate Authority.
What is the penalty for paying wages below the minimum rate?
A fine of up to Rs 50,000 for a first offence under Section 54(1)(a) of the parent Code on Wages, rising to imprisonment of up to 3 months or a fine of up to Rs 1,00,000, or both, for a repeat offence within 5 years.
Can an offence under the Code on Wages be compounded?
Yes, except offences punishable with imprisonment alone or with imprisonment and fine together. The accused applies in Form VI and pays 50 percent of the maximum fine to a Gazetted Officer.
Do these rules apply to agricultural workers in Ladakh?
Yes. Agricultural labour is expressly covered under the definition of employee and is brought within the monthly wage period fixed under Rule 10.
Sources
Where every fact on this page comes from.
- → Public Notice and draft Code on Wages (Ladakh) Rules, 2026, S.O. No. 182 dated 29 April 2026, Labour and Employment Department, Administration of Union Territory of Ladakh (official)
- → The Code on Wages, 2019 (Act No. 29 of 2019), Ministry of Labour and Employment, Government of India (official)
- → Code on Wages (Central) Rules, 2026, G.S.R. 343(E) dated 8 May 2026, Ministry of Labour and Employment (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.