Notification Record & Forms
Notification details and the forms every employer needs, in one place.
- Issuing authority
- Labour, Employment, Skill Development and Entrepreneurship Department, Government of Mizoram
- Notified
- Draft dated 16 April 2026, published in the Mizoram Gazette Extraordinary on 27 April 2026 (Vol LV, Issue No 339), Notification No. B.14015/5/2019 LESDE
- Objection window
- 45 days from the date the gazette copies were made available to the public, closing around mid June 2026 and now over
- Legal basis
- Section 67 of the Code on Wages, 2019 (Act No 29 of 2019), read with Section 24 of the General Clauses Act, 1897
- Supersedes
- Partially modifies the earlier draft Mizoram Code on Wages Rules dated 19 January 2023 (Mizoram Gazette Extraordinary, Vol LII, Issue No 19); does not repeal any final rule since none has been notified yet
- Status as of
- 23 July 2026: still a draft, objections already invited and window closed, final Rules not yet notified
Mizoram has published a revised draft of its Code on Wages Rules, almost three and a half years after the first draft was floated. The Government of Mizoram first put out a draft Code on Wages Rules back in 2021 and revised it again in January 2023. On 16 April 2026, the Labour, Employment, Skill Development and Entrepreneurship Department pushed out a fresh, revised draft, published in the Mizoram Gazette Extraordinary on 27 April 2026. It partially modifies the 2023 draft rather than replacing it wholesale.
Once finalised, these Rules will set out how minimum wages are calculated in Mizoram, how many hours make up a normal working day, how deductions and advances are handled, how the State Advisory Board functions, and which forms and registers employers must maintain under the Code on Wages, 2019. This guide walks through what is actually in the draft, in plain language, and what it will mean for employers once notified.
Forms under the State Rules
Due Dates
Compliance deadlines, forms and how often each one recurs.
| Compliance | Form | Compliance Frequency | Due Date |
|---|---|---|---|
| Maintain wages, fines and deduction register | Form I | Continuous | Update every wage period as fines, deductions or advances occur |
| Maintain employee register | Form IV | Continuous | Update on every joining, exit or change in employee details |
| Issue wage slip | Form V | Every wage period | On or before the date wages are paid |
| Intimate deduction for damage or loss to the Inspector cum Facilitator | Written intimation, no set form | As and when a deduction is made | Within 10 days of making the deduction |
| Inform employee about a deduction for damage or loss | Written intimation, no set form | As and when a deduction is made | Within 15 days of making the deduction |
| Deposit undisbursed wages after an employee's death | Deposit with jurisdictional Labour Commissioner | As and when it arises | Within 3 months of the amount becoming payable |
| Deposit undisbursed wages where no nomination exists | Deposit with jurisdictional Labour Commissioner | As and when it arises | Before the 15th day after 6 months from the date the amount became payable |
| Revise dearness allowance component of minimum wages | State level exercise, not employer specific | Twice a year | Before 1 April and before 1 October every year |
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 | Four separate central laws: Minimum Wages Act 1948, Payment of Wages Act 1936, Payment of Bonus Act 1965 and Equal Remuneration Act 1976, each with its own Mizoram rules | One consolidated Code on Wages, 2019, with a single set of Mizoram Rules covering minimum wages, payment of wages, bonus and equal pay together |
| Wage period | Handled separately under the Payment of Wages Act, with more flexibility on daily, weekly or fortnightly cycles | Rule 10 fixes the longer wage period for minimum wages purposes at one month |
| Normal working day | Set under the old Minimum Wages Rules with less flexibility for different weekly work patterns | Rule 6 links the normal working day to the number of working days in a week: 8 hours for a 6 day week, 9 hours for a 5 day week and 10 hours for a 4 day week, capped at 48 hours a week |
| Cap on deductions | Deduction limits existed under the Payment of Wages Act but were tracked separately from advances | Rule 12 caps total recovery of excess deductions at 50 percent of wages in any wage period, with the balance carried forward |
| Advisory body | Separate Minimum Wages Advisory Boards and Committees functioned under the old Act | Rule 20 sets up one State Advisory Board with defined employer, employee and independent member representation, including a one third cap on independent members and a one third women requirement |
| Registers and wage slips | Different registers were maintained under different Acts, often on paper only | Rule 41 and Rule 42 consolidate records into Form I and Form IV, and allow wage slips and registers to be kept electronically |
Applicability
Who the Code covers, and who gets special or exempt treatment.
Covered
- All employers and employees within the scope of the Code on Wages, 2019 operating in Mizoram, including establishments paying wages on a monthly, daily or piece rate basis, and employees working shifts that cross midnight
Exempted / special treatment
- Working hour limits under Rule 6 can be modified by the State Government for agricultural employment; the Factories Act, 1948 continues to apply on its own terms and is not overridden by Rule 6; an employee who is not entitled to wages for a day under any other law is also not entitled to it under Rule 11; wages for a rest day under a piece rate system are fixed separately, having regard to the notified minimum wage
Frequently Asked Questions
Answers to what employers ask us most about this rule.
Is the Mizoram Code on Wages Rules 2026 already in force?
No. It is still a draft. The Mizoram Labour Department published it on 27 April 2026 and invited objections for 45 days. That window has closed, but the State Government has not yet issued a final notified version, so the old position continues to apply until that happens.
Who issued this draft?
The Labour, Employment, Skill Development and Entrepreneurship Department, Government of Mizoram, under Notification No. B.14015/5/2019 LESDE dated 16 April 2026.
Does this replace an earlier Mizoram wage rules draft?
It partially modifies the draft published on 19 January 2023, which itself followed an even earlier 2021 draft. It is a revision, not a brand new set of rules starting from scratch.
Which forms does an employer in Mizoram need to keep ready under this draft?
Four forms matter most for employers: Form I for wages, overtime, fines and deductions, Form IV as the employee register, Form V as the wage slip, and Form VI if an offence needs to be settled by composition.
How often should a wage slip be issued?
Every wage period, in Form V, on or before the date wages are actually paid, and it can be issued electronically.
What is the normal working day under the draft rules?
It depends on the work week. Rule 6 sets it at 8 hours for a 6 day week, 9 hours for a 5 day week and 10 hours for a 4 day week, with total weekly hours capped at 48.
How much can an employer deduct from an employee's wages in one wage period?
Rule 12 caps recovery of excess deductions at 50 percent of the wages payable in that period. Anything above that gets carried forward to later wage periods.
What happens if a contractor does not pay wages or bonus on time?
Under Rule 45 and Rule 46, if a contractor fails to pay wages or the minimum bonus, the principal employer becomes responsible for making the payment once the failure is confirmed.
What is the wage period recognised for minimum wage calculation?
Rule 10 fixes it at one month.
What penalty applies if an employer pays less than the minimum wage?
Under Section 54(1)(a) of the Code on Wages, 2019, the fine can go up to Rs 50,000 for a first offence, rising to imprisonment up to 3 months or a fine up to Rs 1,00,000, or both, for a repeat offence within 5 years.
Can an employer settle an offence without going through prosecution?
Yes. Rule 44 allows an accused person to apply to a Gazetted Officer for composition of the offence, generally for 50 percent of the maximum fine that could otherwise apply.
Where can objections or suggestions on this draft be sent?
The notification directed objections and suggestions to the Director cum Labour Commissioner, Labour, Employment, Skill Development and Entrepreneurship Department, within the 45 day window that has now closed.
Should Mizoram employers start complying with this draft right now?
It is worth preparing for, since the direction of the rules is unlikely to change much at final notification. But legally, employers should keep following existing applicable law until the Mizoram Government formally notifies these Rules in the Gazette.
Sources
Where every fact on this page comes from.
- → Mizoram Gazette Extraordinary, Vol LV, Issue No 339, dated 27 April 2026, Notification No. B.14015/5/2019 LESDE, Labour, Employment, Skill Development and Entrepreneurship Department, Government of Mizoram (official)
- → The Code on Wages, 2019 (Act No 29 of 2019), Sections 6, 13, 14, 18, 42, 45, 49, 50, 54 and 56 (official)
- → The General Clauses Act, 1897 (Act No 10 of 1897), Section 24 (official)
- → Draft Mizoram Code on Wages Rules published 19 January 2023, Mizoram Gazette Extraordinary, Vol LII, Issue No 19 (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.