Notification Record & Forms
Notification details and the forms every employer needs, in one place.
- Issuing authority
- Department of Labour, Employment and Training, UT of Lakshadweep Administration
- Notified
- Kavaratti, dated March 2026, Draft notification, File No. 08/01/2024 LE&T
- Objection window
- 45 days from the date of draft publication, now closed
- Legal basis
- Section 67 of the Code on Wages 2019 (Central Act No. 29 of 2019) read with Section 2(d)(ii) and Section 2(w) of the Code
- Supersedes
- Rules earlier framed under the Minimum Wages Act 1948 as applicable to the UT of Lakshadweep, once these rules are finally notified
- Approval reference
- Approved with the approval of the Hon'ble Administrator vide diary no. 423 dated 15 March 2026, File No. 08/01/2024 LE&T
The Union Territory of Lakshadweep Administration has released the Draft Code on Wages (Lakshadweep) Rules 2025 through its Department of Labour, Employment and Training. These rules explain how minimum wages get calculated, when dearness allowance is revised, working hours, weekly rest days, wage slips, bonus related set on and set off, and the Advisory Board that oversees wage matters in the islands. Once finally notified, these rules will replace the rules earlier framed under the Minimum Wages Act 1948 that currently apply to Lakshadweep.
Forms under the State Rules
Due Dates
Compliance deadlines, forms and how often each one recurs.
| Compliance | Form | Compliance Frequency | Due Date |
|---|---|---|---|
| Maintain wages, overtime, fine and deduction register | Form I (Rule 43(1) and (3)) | Continuous | Update every wage period, preserve for 5 years after last entry |
| Maintain employee register | Form IV (Rule 43(3)) | Continuous | Update on joining or exit, preserve for 5 years after last entry |
| Issue wage slip to every employee | Form V (Rule 44) | Every wage period | On or before the date of payment of wages |
| Revise dearness allowance | Not applicable (Rule 5) | Twice a year | Before 1 April and before 1 October every year |
| Grant a weekly day of rest | Not applicable (Rule 7) | Weekly | Ordinarily Sunday, or any other day fixed by the employer with notice |
| Intimate deduction made under proviso to Section 20(2) | Not applicable (Rule 15) | Event based | Within 10 days from the date of such deduction |
| Intimate deduction for damage or loss to an employee | Not applicable (Rule 16(ii)) | Event based | Within 15 days from the date of such deduction |
| File annual return | Not applicable (Rule 45) | Annual | Electronically, in the format prescribed under the Central Code on Wages Rules |
| Submit statistics on wages, payment and bonus | Not applicable (Rule 46) | Periodic | As required, from time to time, to the UT Administration and Labour Bureau |
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 | Rules framed under the Minimum Wages Act 1948, as applicable to Lakshadweep | Code on Wages (Lakshadweep) Rules 2025, framed under the Code on Wages 2019 |
| Wage related laws | Separate laws covered minimum wages, payment of wages, bonus and equal remuneration | All four wage laws are merged into a single Code on Wages framework |
| Occupation classification | Scheduled employments notified separately under the Minimum Wages Act | Occupations classified into 4 categories, unskilled, semi skilled, skilled and highly skilled, listed in Schedule A |
| Minimum wage fixing criteria | No single uniform criteria was prescribed in the earlier Lakshadweep rules | Uniform criteria prescribed, including 3 consumption units, 2700 calories a day, 66 metres cloth a year, and fixed percentages for housing, fuel and contingencies |
| Dearness allowance revision | No fixed statutory interval was specified | Must be revised twice a year, before 1 April and before 1 October |
| Inspecting authority | Inspector appointed under the Minimum Wages Act | Inspector cum Facilitator, operating under a formal inspection scheme framed under Rules 47 and 48 |
| Advisory Board | Minimum Wages Advisory Board under the earlier Act | UT of Lakshadweep Advisory Board, with defined composition, a 2 year term and a cap of one third independent members, under Rules 20 to 36 |
| Claims and appeal mechanism | Claims authorities functioned separately under the Minimum Wages Act and Payment of Wages Act | A single authority under Section 45 and an appellate authority under Section 49, using Form II and Form III |
| Offence compounding | Prosecution followed the respective wage laws, with no structured compounding route | Structured compounding by a Gazetted Officer for up to 50 percent of the maximum fine, under Rules 50 and 51 |
Applicability
Who the Code covers, and who gets special or exempt treatment.
Covered
- All establishments and employments within the UT of Lakshadweep to which the Code on Wages 2019 applies
- Employees engaged in unskilled, semi skilled, skilled and highly skilled occupations classified under Schedule A
- Employers paying minimum wages fixed on a day basis under Rule 3
- Establishments engaging workers through a contractor, for timely payment of wages under Rule 52
- Employees entitled to a weekly day of rest under Rule 7
- Establishments required to maintain registers and issue wage slips under Rules 43 and 44
Exempted / special treatment
- No blanket exemption is stated in these draft rules
- An occupation not specifically listed is placed in the category it most closely matches, as decided by the Technical Committee
- None specified for employers paying minimum wages fixed on a day basis
- None; the principal employer stays liable if the contractor fails to pay or short pays
- Employees in agricultural employment may follow modified working hour provisions under Rule 6(3), as the Government may determine from time to time
- None specified for establishments required to maintain registers and issue wage slips
Frequently Asked Questions
Answers to what employers ask us most about this rule.
What is the Code on Wages (Lakshadweep) Rules 2025?
It is a draft set of rules proposed by the UT of Lakshadweep Administration to implement the Code on Wages 2019 in the islands. It covers minimum wages, dearness allowance, working hours, weekly rest, wage slips and bonus related calculations.
Has the Code on Wages (Lakshadweep) Rules 2025 been finally notified?
Not as of August 2026. The rules were published in draft form for objections and suggestions, and the 45 day objection window has closed, but no separate final notification could be traced. Employers should confirm the current status with the Department of Labour, Employment and Training.
Which earlier law do these rules replace?
Once finally notified, these rules will replace the rules framed under the Minimum Wages Act 1948 that currently apply to Lakshadweep.
Which department issued these rules?
The Department of Labour, Employment and Training under the UT of Lakshadweep Administration, based at Kavaratti.
How will minimum wages be calculated under these rules?
Minimum wages are fixed on a day basis, keeping in mind a family of 3 consumption units, a net intake of 2700 calories a day, 66 metres of cloth a year, and fixed percentages for housing rent, fuel and other expenses, and children's education, medical needs and contingencies.
How are occupations classified under these rules?
A Technical Committee advises the UT Administration on classifying every occupation into one of 4 categories, unskilled, semi skilled, skilled or highly skilled, listed in Schedule A.
How often is dearness allowance revised?
Twice a year, before 1 April and before 1 October, as set out in Rule 5.
What counts as a normal working day under these rules?
8 hours of work, with rest intervals not exceeding 1 hour in total, and the entire spread of the day not exceeding 12 hours.
Is every employee entitled to a weekly day of rest?
Yes. Every employee who has worked at least 6 continuous days for the same employer is entitled to a rest day, ordinarily Sunday, though the employer may fix another day with prior notice.
What happens if a contractor fails to pay wages on time?
Under Rule 52, if a contractor fails to pay wages within the prescribed period or makes a short payment, the principal employer becomes liable to pay the wages in full.
What records must an employer maintain under these rules?
Employers must maintain a Form I register covering wages, overtime, fines and deductions, and a Form IV employee register, and preserve both for 5 years after the last entry.
When should a wage slip be issued to employees?
On or before the date of payment of wages, in Form V, electronically or otherwise, as required under Rule 44.
What is the UT of Lakshadweep Advisory Board?
It is a board set up under Rule 20, made up of employer and employee representatives along with independent members, that advises the UT Administration on wage related matters.
What happens if an employer pays less than the minimum wage?
Under Section 54(1)(a) of the Code on Wages 2019, the employer is liable to a fine of up to Rs 50,000, 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 these rules be settled without going to court?
Most offences under the Code, other than those punishable with imprisonment only or with imprisonment and fine together, can be compounded by a Gazetted Officer for up to 50 percent of the maximum fine, using Form VI or Form VII.
Sources
Where every fact on this page comes from.
- → Draft Code on Wages (Lakshadweep) Rules 2025, Notification F.No.08/01/2024 LE&T, Department of Labour, Employment and Training, UT of Lakshadweep Administration (official)
- → The Code on Wages 2019 (Central Act No. 29 of 2019), Ministry of Labour and Employment, Government of India, Sections 52 to 56 on cognizance, penalties, offences by companies and compounding (official)
- → Praans Consultech internal review of the draft gazette notification and Schedule A occupation classification
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.