Notification Record & Forms
Notification details and the forms every employer needs, in one place.
- Issuing authority
- Government of Maharashtra, Labour Department (Mantralaya, Mumbai). Signed “By order and in the name of the Governor of Maharashtra” by I. A. Kundan, Additional Chief Secretary to Government.
- Notified
- Notification No. COW-0126/C.R.09/Lab7 dated 5 Nov 2026. Published in the Maharashtra Government Gazette, Extraordinary, Part One-L, No. 98, 5 Nov 2026. In force from publication and extends to the whole of Maharashtra (Rule 1).
- Legal basis
- Section 67 of the Code on Wages, 2019 (Act 29 of 2019), plus “all other powers enabling it”.
- Supersedes
- (i) Maharashtra Minimum Wages Rules, 1963 (made under the Minimum Wages Act, 1948), and (ii) Maharashtra Payment of Wages Rules, 1963 (made under the Payment of Wages Act, 1936).
- Status as of 14 July 2026
- 14 Nov 2026, the date of this review. The Rules have been in force since 5 Nov 2026.
The Government of Maharashtra’s Labour Department has published the final Maharashtra Wage Rules, 2026. They apply across the state and set out how the Code on Wages, 2019 works there. There are 45 rules in 7 chapters, with Forms I–IX. They cover minimum wage calculation, working hours and rest days, payment of wages and deductions, the State Advisory Board, claims and appeals, registers and wage slips, composition of offences and annual returns.
Forms under the State Rules
Employee Register
Register of Wages, Overtime, Advances, Fines and Deductions for Damage and Loss
Wage Slip
Attendance Register cum Muster Roll
Due Dates
Compliance deadlines, forms and how often each one recurs.
| Compliance | Form | Compliance Frequency | Due Date |
|---|---|---|---|
| Variable Dearness Allowance revision | Twice a year | Computed once before 1 April and again before 1 October every year, based on the Labour Bureau's average Consumer Price Index for Industrial Workers | |
| Wage slip issuance | Form V | Every wage period | On or before the date wages are paid |
| Notice of deduction to Inspector cum Facilitator | Per deduction | Within 10 days of making the deduction | |
| Notice of deduction for damage or loss to employee | Per deduction | Within 15 days of making the deduction | |
| Approval of fine by Commissioner of Labour | Per fine | Commissioner must dispose of the employer's intimation within 30 days, failing which approval is deemed granted | |
| Deposit of dues where employee has died or cannot be traced | As it arises | If the nominee cannot be paid within 3 months of the amount becoming due, the employer deposits it with the jurisdictional Assistant Commissioner of Labour | |
| Deposit of undisbursed wages generally | As it arises | Before the 15th day after the end of the 6 month period from the date the amount became payable | |
| Payment of composition amount | Form VI | Per composition order | Within 30 days of the Gazetted Officer's composition order |
| Register retention | Forms I, IV, IX | Ongoing | Every register kept for 5 years from the date of the last entry |
| Annual Return | As prescribed under OSH Code rules | Annual | Filed electronically, with a copy forwarded to the Labour Bureau, Ministry of Labour and Employment |
Key Provisions
What changed under the Code, and what it means for payroll.
💡Key Provisions49 tracked
Rule 1 — Short title, extent and commencement (Chapter I: Preliminary)01
Called the Maharashtra Code on Wages Rules, 2026, applies across the whole state, and comes into force on the date it is published in the Official Gazette
Rule 2 — Definitions (Chapter I: Preliminary)02
Defines Authority, Appellate Authority, Board, Chairperson, Committee, Inspector cum Facilitator, and the four skill categories, among other terms
Rule 3 — Calculating the minimum rate of wages (Chapter II: Minimum Wages)03
Fixes minimum wages on a daily basis using a standard family of 3 consumption units, 2700 calories a day per unit, 66 metres of cloth a year, housing at 10 percent of food and clothing cost, fuel and electricity at 20 percent, and education, medical and recreation costs at 25 percent
Rule 3(2) — Converting daily, hourly and monthly rates (Chapter II: Minimum Wages)04
Divide the daily rate by 8 for the hourly rate, multiply by 26 for the monthly rate, rounding half a paisa or more upward
Rule 4(1) — Norms for fixing the minimum wage (Chapter II: Minimum Wages)05
The State Government considers geographical area, experience, and the skill level in Schedule A. It will not fix wages or allowances for its own state government employees under this Code
Rule 4(2) — Technical Committee (Chapter II: Minimum Wages)06
A 7 member Technical Committee chaired by the Labour Commissioner, with members from Industrial Safety and Health, Skill Development, two technical experts, employer and employee representatives, and the Deputy Commissioner of Labour Rural Wing as member secretary, advises on skill categorisation and hazardous work classification
Rule 4(3) — Updating Schedule A (Chapter II: Minimum Wages)07
The State Government can add, modify or delete occupations in the skill schedule on the Technical Committee's advice
Rule 5 — Variable Dearness Allowance (Chapter II: Minimum Wages)08
Revised twice yearly, before 1 April and before 1 October, using the Labour Bureau's average Consumer Price Index for Industrial Workers
Rule 6 — Normal working day (Chapter II: Minimum Wages)09
The hours making up a normal working day and the permissible spread over are fixed by general or special orders issued from time to time, rather than a fixed number in the rule itself
Rule 7 — Weekly day of rest (Chapter II: Minimum Wages)10
One or more rest days a week, ordinarily Sunday for a six day week, an employee becomes entitled after a qualifying continuous period of work, and any change to the fixed rest day must be notified in advance at the workplace
Rule 7(2) to (4) — Substituted rest days and rest day pay (Chapter II: Minimum Wages)11
An employee cannot be made to work 10 days running without a rest day. Rest day work is paid at overtime rate, with wages for the substituted day at the preceding day's rate, subject to the six day week proviso on when rest day pay is not separately due
Rule 8 — Night shifts (Chapter II: Minimum Wages)12
For a shift crossing midnight, the rest day and the following day are counted from the moment the shift ends, and hours worked after midnight count toward the earlier day
Rule 9 — Extended spread over for certain work (Chapter II: Minimum Wages)13
Employees engaged in unforeseeable emergencies, preparatory or complementary work, intermittent employment, work that must finish for technical reasons, or work dependent on natural forces may have hours extending beyond the Rule 6 limits
Rule 10 — Longer wage period (Chapter II: Minimum Wages)14
The longer wage period allowed for fixing minimum wages under Section 14 of the Code is one month
Rule 11 — Wages for a full normal working day (Chapter III: Payment of Wages)15
An employee is not entitled to full day wages under Section 10 of the Code if no other labour law for the time being in force entitles them to it
Rule 12 — Recovery of excess deductions (Chapter III: Payment of Wages)16
If authorised deductions exceed 50 percent of wages in a period, the excess is carried forward and recovered later, always keeping the monthly recovery within the 50 percent cap
Rule 13 — Authority to approve fines (Chapter III: Payment of Wages)17
The Commissioner of Labour, Maharashtra State approves the imposition of fines under Section 19(1)
Rule 14 — Displaying the fine notice (Chapter III: Payment of Wages)18
The notice listing acts and omissions attracting a fine is displayed at the workplace in Marathi, Hindi or English, and a copy goes to the jurisdictional Inspector cum Facilitator
Rule 15 — Approval procedure for fines (Chapter III: Payment of Wages)19
The employer sends an electronic or written intimation to the Commissioner, who hears both sides and disposes of the matter within 30 days, failing which approval is deemed given
Rule 16 — Notice of authorised deductions (Chapter III: Payment of Wages)20
Deductions made under the proviso to Section 20(2) must be reported to the Inspector cum Facilitator within 10 days, who can act against the employer within 30 days if the explanation does not hold up
Rule 17 — Deductions for damage or loss (Chapter III: Payment of Wages)21
The employer must explain the loss in writing, give the employee a chance to respond, and intimate any deduction actually made within 15 days
Rule 18 — Recovery of advances (Chapter III: Payment of Wages)22
Advances given after employment begins, or wages advanced before being earned, are recovered in employer determined instalments, always within the 50 percent per wage period cap in Rule 12, and recorded in Form IV
Rule 19 — Deduction for house building loans (Chapter III: Payment of Wages)23
Recovery of loans for house building or similar purposes, and the interest on them, follows the State Government's own instructions on loan limits and interest rates
Rule 20 — Composition of the Board (Chapter IV: State Advisory Board)24
12 employer representatives and 12 employee representatives, plus independent members comprising the Chairperson, two state legislators, four wage and labour professionals, and one person who is or was an Industrial Tribunal presiding officer. Independent members cannot exceed one third of the total, and one third of all members must be women
Rule 21 — Additional functions (Chapter IV: State Advisory Board)25
On a central government reference, the Board also advises on minimum wages for working journalists and sales promotion employees as defined under the OSH Code
Rule 22 to 24 — Calling and running meetings (Chapter IV: State Advisory Board)26
The Chairperson calls meetings, including within 30 days of a written request from half the members, sets the agenda, and conducts any vote
Rule 25 — Quorum (Chapter IV: State Advisory Board)27
At least one third of members, including one employer representative and one employee representative, must be present, with provision to adjourn and reconvene within 7 days
Rule 26 — Deciding Board business (Chapter IV: State Advisory Board)28
Decisions are by majority vote of members present, with the Chairperson holding a casting vote, though circulated decisions need a two thirds majority
Rule 27 — Method of voting (Chapter IV: State Advisory Board)29
By show of hands, or by secret ballot if a member asks or the Chairperson decides
Rule 28 — Meeting records (Chapter IV: State Advisory Board)30
Minutes go to every member and the State Government within 7 days of a meeting, and are confirmed at the following meeting
Rule 29 — Summoning witnesses (Chapter IV: State Advisory Board)31
The Chairperson can summon witnesses and call for documents, and witnesses are paid the same allowance as those appearing before a civil court
Rule 30 — Sub committees (Chapter IV: State Advisory Board)32
The State Government may set up as many committees under Section 8(1)(a) as it considers necessary
Rule 31 — Term of office (Chapter IV: State Advisory Board)33
Normally two years from appointment or nomination, continuing until a successor is appointed
Rule 32 — Travel allowance (Chapter IV: State Advisory Board)34
The Chairperson and non official members draw travel and halting allowance at Group A officer rates
Rule 33 — Secretary and staff (Chapter IV: State Advisory Board)35
The State Government provides a Secretary not below the rank of Assistant Commissioner of Labour, along with supporting staff
Rule 34 — Renomination limit (Chapter IV: State Advisory Board)36
A non official member can be renominated for a maximum of three terms in total
Rule 35 to 37 — Resignation, cessation and disqualification (Chapter IV: State Advisory Board)37
Covers resignation procedure, automatic cessation after three unexplained absent meetings, and disqualification for unsound mind, undischarged insolvency, or a conviction involving moral turpitude
Rule 38 — Nomination and payment on death (Chapter V: Payment of Dues, Claims, etc.)38
Every employee files a nomination in Form VII. If a nominee cannot be paid within 3 months of the amount falling due, the employer deposits it with the jurisdictional Assistant Commissioner of Labour, who pays the nominee within 2 months after verifying identity
Rule 39 — Depositing undisbursed dues (Chapter V: Payment of Dues, Claims, etc.)39
Amounts that cannot be paid within 6 months, whether for lack of a nomination or any other reason, are deposited with the Assistant Commissioner of Labour before the 15th day after that 6 month period ends
Rule 40 — Handling deposited amounts (Chapter V: Payment of Dues, Claims, etc.)40
Deposits are invested in government securities or a nationalised bank fixed deposit, publicised for at least 15 days on the notice board, the official website, the Gazette and two local newspapers, and amounts unclaimed for 7 years go to the Maharashtra Labour Welfare Board
Rule 41 — Single claim application (Chapter VI: Forms, Registers and Wage Slip)41
A single application under Section 45(5) is filed in Form II, either manually or electronically, and the Authority serves notice on the employer in Form VIII
Rule 42 — Appeal (Chapter VI: Forms, Registers and Wage Slip)42
An aggrieved party appeals in Form III to the Appellate Authority. An employer's appeal is not admitted unless the claim amount is deposited with the Appellate Authority at the time of filing
Rule 43 — Registers to be maintained (Chapter VI: Forms, Registers and Wage Slip)43
Every employer keeps an Employee Register (Form I), a Register of Wages, Overtime, Advances, Fines and Deductions (Form IV), and an Attendance Register cum Muster Roll (Form IX), electronically or physically, retained for 5 years from the last entry
Rule 44 — Wage slip (Chapter VI: Forms, Registers and Wage Slip)44
Issued in Form V, electronically or otherwise, on or before the payment of wages
Rule 45 — Enquiry into offences (Chapter VI: Forms, Registers and Wage Slip)45
Sets out how a complaint under Section 53(1) is investigated, including recording evidence on oath, cross examination, and a reasoned decision
Rule 46 — Composition of offences (Chapter VI: Forms, Registers and Wage Slip)46
An accused person applies in Form VI to the notified Gazetted Officer, who may compound the offence for 50 percent of the maximum fine, payable within 30 days
Rule 47 — Payment of wages through a contractor (Chapter VII: Miscellaneous)47
Where employees work through a contractor, the principal employer pays the contractor the wage amount due, and the contractor remains responsible for paying it on to employees per the Code
Rule 48 — Minimum bonus through a contractor (Chapter VII: Miscellaneous)48
If a contractor fails to pay minimum bonus, the principal employer must pay it once notified in writing and the failure is confirmed
Rule 49 — Annual Return (Chapter VII: Miscellaneous)49
Filed electronically in the format prescribed under the OSH Code rules, with a copy sent to the Labour Bureau, Ministry of Labour and Employment
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 framework | Two separate laws, the Maharashtra Minimum Wages Rules 1963 under the central Minimum Wages Act 1948, and the Maharashtra Payment of Wages Rules 1963 under the Payment of Wages Act 1936 | One consolidated set of state rules, the Maharashtra Code on Wages Rules 2026, covering both wage fixation and wage payment under the single Code on Wages 2019 |
| Minimum wage formula | State notifications fixed rates by zone and scheduled employment without a formula written into the state rules themselves | Rule 3 writes the formula into the rules, a 3 consumption unit family, 2700 calories a day per unit, 66 metres of cloth a year, and fixed percentages for housing, fuel and other needs |
| Skill classification | No standing technical body dedicated to classifying occupations was set out in the state rules | Rule 4 creates a 7 member Technical Committee, chaired by the Labour Commissioner, to advise on and update skill classification |
| Inspecting officers | Separate inspectors operated under the Minimum Wages Act and the Payment of Wages Act | A single Inspector cum Facilitator role under Section 51 of the Code, with a stated facilitation first approach |
| Advisory body | Minimum wage advisory committees were constituted as needed under the 1948 Act | Rule 20 fixes a standing State Advisory Board of 12 employer and 12 employee representatives plus independent members, with a one third women requirement |
| Registers and wage slips | Registers under the old rules were paper based | Rules 43 and 44 expressly allow registers and wage slips to be kept and issued electronically |
| Claims and appeals | Separate claim authorities, forms and timelines existed under each of the two old Acts | A common claim process in Form II and appeal process in Form III under Sections 45 and 49 of the Code |
| Unclaimed wages | Handled under the Payment of Wages Rules procedure | Rules 39 and 40 set one procedure, with amounts unclaimed for 7 years going to the Maharashtra Labour Welfare Board |
Applicability
Who the Code covers, and who gets special or exempt treatment.
Covered
- All employers and employees of establishments across the state of Maharashtra to which the Code on Wages 2019 applies
- Unskilled, semi skilled, skilled and highly skilled workers across scheduled and non scheduled employments
Exempted / special treatment
- State Government employees, whose minimum wages and allowances are not fixed under this Code by virtue of the proviso to Rule 4(1)
- Working journalists and sales promotion employees, whose minimum wages are addressed through a separate Board reference under Rule 21 rather than the standard Rule 3 to 4 process
Frequently Asked Questions
Answers to what employers ask us most about this rule.
What does it replace?
It will replace the Maharashtra Minimum Wages Rules 1963 and the Maharashtra Payment of Wages Rules 1963, bringing minimum wage fixation and wage payment together under one set of state rules.
Who counts as covered by these rules?
Any employer and employee of an establishment in Maharashtra to which the Code on Wages 2019 applies, across the unskilled, semi skilled, skilled and highly skilled categories, with the state's own employees carved out of the wage fixation process.
How is the minimum wage actually calculated?
Rule 3 uses a standard family of 3 consumption units, a net intake of 2700 calories a day per unit, 66 metres of cloth a year, housing at 10 percent of food and clothing spend, fuel and electricity at 20 percent of the wage, and education, medical and recreation costs at 25 percent.
How often does the dearness allowance change?
Twice a year, once before 1 April and again before 1 October, based on the Labour Bureau's average Consumer Price Index for Industrial Workers.
Who decides how an occupation is classified as skilled or unskilled?
A 7 member Technical Committee chaired by the Labour Commissioner advises the State Government, and Schedule A is updated on that advice.
Can wage registers be kept digitally?
Yes. Rules 43 and 44 allow the Employee Register, the wages and deductions register, the attendance register, and wage slips to all be maintained or issued electronically.
How long do we need to keep these registers?
5 years from the date of the last entry made in them.
What happens if we deduct money from an employee's wages for damage or loss?
You need to explain the loss to the employee in writing, give them a chance to respond, and if you go ahead with the deduction, tell them about it within 15 days.
Is there a cap on how much can be deducted from wages in a wage period?
Yes, 50 percent of the employee's wages for that period. Anything authorised above that is carried forward and recovered later, always staying within the 50 percent cap for that month.
What if an employee dies before receiving amounts owed to them?
The employer pays the nominee named in the Form VII nomination. If that cannot happen within 3 months of the amount becoming due, the employer deposits it with the jurisdictional Assistant Commissioner of Labour.
What happens to wages that nobody claims?
They are deposited with the Assistant Commissioner of Labour, invested or kept as a fixed deposit, and publicised. If nobody claims them for 7 years after publicity, they go to the Maharashtra Labour Welfare Board.
Can an employer appeal a claim order?
Yes, in Form III to the Appellate Authority, but an employer's appeal will not even be admitted unless the claim amount has already been deposited with that Authority.
What is an Inspector cum Facilitator?
A single official role under the Code that combines inspection with a stated facilitation first approach, replacing the separate inspectors who used to operate under the old Minimum Wages Act and Payment of Wages Act.
Where can we check whether these rules have been finalised yet?
The Maharashtra Labour Department's Labour Code publication page at labour.maharashtra.gov.in is the most reliable place to confirm the current status before relying on this guide for client filings.
Sources
Where every fact on this page comes from.
- → Maharashtra Code on Wages Rules 2026, draft, Gazette Notification COW 0126 slash C.R.09 slash Lab 7, dated 28 April 2026, Industries, Energy, Labour and Mining Department, Government of Maharashtra (official)
- → The Code on Wages 2019, Act No. 29 of 2019, Government of India (official)
- → Maharashtra Labour Department official website, labour.maharashtra.gov.in, Labour Code publication page (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.