Notification Record & Forms
Notification details and the forms every employer needs, in one place.
- Issuing authority
- Skill, Labour, Employment and Entrepreneurship Department, Government of Manipur
- Notified
- 18 June 2026, published in Gazette Extraordinary No 143 dated 8 July 2026
- Objection window
- 45 days from the date the gazette copies are made available to the public
- Legal basis
- Section 67 of the Code on Wages 2019 read with Section 23 of the General Clauses Act 1897
- Supersedes
- Notification No 5/44/2018 L&E(Pt 3) dated 19 November 2021 and earlier state rules framed under the now repealed wage laws
- Status as of
- 23 July 2026, Draft, objection window open
The Government of Manipur, through its Skill, Labour, Employment and Entrepreneurship Department, has released the draft Code on Wages (Manipur) Rules 2026 for public comment. Once finalised, these rules will replace all the wage related rules the state earlier framed under the Minimum Wages Act 1948, the Payment of Wages Act 1936, the Payment of Bonus Act 1965 and the Equal Remuneration Act 1976, all four of which now stand subsumed into the Code on Wages 2019.
They will govern how minimum wages are fixed, how wages are paid and deducted, how the State Advisory Board functions and how wage disputes and offences are handled for every employer operating in Manipur.
Status: The rules were notified in draft form on 18 June 2026 and published in the Manipur Gazette Extraordinary No 143 dated 8 July 2026. They will be taken up for consideration only after the 45 day objection window closes, so employers should treat them as proposed rules and not as a rule already in force.
Forms under the State Rules
Due Dates
Compliance deadlines, forms and how often each one recurs.
| Compliance | Form | Compliance Frequency | Due Date |
|---|---|---|---|
| Maintain wage, overtime, fine and deduction register | Form I | Continuous | Updated for every wage period |
| Maintain employee register | Form IV | Continuous | Updated on joining, transfer or exit of every employee |
| Issue wage slip | Form V | Every wage period | On or before the date wages are paid |
| Revise dearness allowance | Half yearly | Before 1 April and before 1 October every year | |
| Intimate a deduction made under the proviso to Section 20(2) | As and when a deduction is made | Within 10 days from the date of deduction | |
| Intimate an employee of a deduction for damage or loss | As and when a deduction is made | Within 15 days from the date of deduction | |
| Deposit undisbursed wages with the Labour Officer | As and when dues remain unpaid | Before the 15th day after the expiry of 6 months from the date the amount became payable | |
| File annual return | Prescribed OSH Code format | Annual | As prescribed under the Occupational Safety Health and Working Conditions Code 2020 rules |
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 framework | Separate rules under the Minimum Wages Act 1948, Payment of Wages Act 1936, Payment of Bonus Act 1965 and Equal Remuneration Act 1976, including the earlier state notification No 5/44/2018 L&E(Pt 3) dated 19 November 2021 | One consolidated set of rules, the Code on Wages (Manipur) Rules 2026, framed under Section 67 of the Code on Wages 2019 |
| Minimum wage fixation | Norms varied under the separate Minimum Wages Rules, without a single codified calorie and cloth standard for the state | A statutory formula under Rule 3, based on 3 consumption units, 2700 calories a day and 66 metres of cloth a year |
| Wage related authorities | Multiple authorities functioned separately under each of the four repealed Acts | A unified Authority, Appellate Authority and Inspector cum Facilitator structure under the Code on Wages 2019 and these rules |
| Advisory Board | A Minimum Wages Advisory Board constituted separately under the Minimum Wages Act 1948 | A single State Advisory Board under Section 42 of the Code, covering wages and related matters with defined representation quotas |
| Offence composition | Compounding provisions differed across the four repealed Acts | Standardised composition at 50 percent of the maximum fine under Rule 45 read with Section 56 of the Code |
Applicability
Who the Code covers, and who gets special or exempt treatment.
Covered
- Extends to the whole state of Manipur and applies to every employer and employee as defined under the Code on Wages 2019, across the employments listed in Schedule A, including agriculture, construction and maintenance of roads and building operations, public motor transport, shops and establishments, dam construction and irrigation works, water supply sanitation and drainage, generation transmission distribution and supply of electricity, spinning weaving printing dyeing finishing and bleaching of silk and pineapple fibre, wool and cotton spinning weaving and knitting, manufacture of dolls toys brass and bell metal, wood bamboo and cane furniture, metal and alloy industries, soil preparation and land development, sericulture including silkworm food plant plantations and silkworm farm maintenance, rice flour and dal mills, sweeping and cleaning, local authorities, private hospitals nursing homes and clinics, private educational institutions, brick kilns, oil mills, domestic work, and stone crushing or breaking
Exempted / special treatment
- Employees already covered by more favourable terms under any other law, award, agreement or contract keep those more favourable terms instead of the rest day provisions of Rule 8.
- Agricultural employment is subject to modifications to the normal working day rules that the State Government may determine from time to time under Rule 7(3).
- Establishments already governed by the Factories Act 1948 are not affected by the working day provisions of Rule 7.
- Manual scavenging and dry latrine construction work covered under the Employment of Manual Scavengers and Construction of Dry Latrines (Prohibition) Act 1993 is excluded from the sweeping and cleaning category in Schedule A.
Frequently Asked Questions
Answers to what employers ask us most about this rule.
What are the Code on Wages (Manipur) Rules 2026?
These are draft rules notified by the Government of Manipur on 18 June 2026 to implement the Code on Wages 2019 across the state, covering minimum wages, payment of wages and dispute resolution.
Have these rules come into force yet?
No, these are still draft rules published for objections and suggestions, and they will only be finalised after the 45 day objection window closes.
Who can send objections to the draft rules?
Any person likely to be affected can send objections or suggestions to the Secretary, Skill, Labour, Employment and Entrepreneurship Department, Government of Manipur, or by email at labemp123@gmail.com, within 45 days of the gazette being made available to the public.
Which earlier rules do these draft rules replace?
They supersede Notification No 5/44/2018 L&E(Pt 3) dated 19 November 2021 and any rules the state had earlier framed under the wage laws that now stand repealed by the Code on Wages 2019.
How will minimum wages be calculated under these rules?
Rule 3 requires minimum wages to account for a family of 3 consumption units, a daily intake of 2700 calories per person and 66 metres of cloth a year, besides fixed shares of expenditure for housing, fuel and children's needs.
How often will dearness allowance be revised?
Twice a year, once before 1 April and once before 1 October, as set out in Rule 5.
What is the normal working day under these rules?
8 hours of work with rest intervals of up to 1 hour, with the total day not spreading beyond 12 hours, under Rule 7.
Is a weekly day of rest mandatory?
Yes, Rule 8 entitles every employee to one rest day a week, ordinarily Sunday, with clear conditions for substitution and extra pay if an employee works on that day.
What registers must an employer maintain?
Employers must keep a wage, overtime, fine and deduction register in Form I and an employee register in Form IV, under Rule 42.
Is a wage slip compulsory?
Yes, Rule 43 requires every employer to issue a wage slip in Form V on or before the date wages are paid.
What happens if wages remain undisbursed?
Under Rule 38, an employer must deposit undisbursed wages with the Labour Officer within 15 days after 6 months have passed from the date the amount became payable, and if it remains unclaimed for 7 years it is dealt with as the State Government directs.
Can an offence under these rules be settled without prosecution?
Yes, Rule 45 allows an accused employer to apply in Form VI to compound an offence by paying 50 percent of the maximum fine prescribed for it under the Code.
Who sits on the State Advisory Board?
Rule 20 requires at least 8 employer representatives, 10 employee representatives and independent members including government officials, with independent members capped at one third of the total and at least one third women.
What is the penalty for paying less than the wages due?
A first offence under Section 54(1)(a) of the Code on Wages 2019 attracts 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, on repetition within 5 years.
Does this apply to domestic workers and agricultural labour too?
Yes, Schedule A of the draft rules specifically lists domestic work and agricultural employment among the many categories of employment covered across Manipur.
Sources
Where every fact on this page comes from.
- → Manipur Gazette Extraordinary No 143 dated 8 July 2026, Government of Manipur, Skill, Labour, Employment and Entrepreneurship Department, Notification No LAB 104/2/2021 LAB and EM LAB&EMPL dated 18 June 2026 (official)
- → The Code on Wages 2019, Act No 29 of 2019, Ministry of Labour and Employment, Government of India (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.