Notification Record & Forms
Notification details and the forms every employer needs, in one place.
- Issuing authority
- Office of the Labour Commissioner, Government of Nagaland
- Notified
- 4 June 2026, draft published in the Nagaland Gazette Extraordinary No. 18
- Objection window
- 45 days from publication, closing on around 19 July 2026
- Legal basis
- Section 67 of the Code on Wages 2019 (No. 29 of 2019)
- Supersedes
- The Nagaland Minimum Wages Rules 1980 and the Nagaland Payment of Wages Rules 1980, under Rule 57
- Status as of
- 24 July 2026, draft stage, final notification pending
Nagaland has published draft rules under the Code on Wages 2019, setting out how minimum wages, wage slips, deductions and bonus payments will work for every employer in the state. The Nagaland Code on Wages Rules 2026 were released in draft form on 4 June 2026 for public feedback. The 45 day objection window closed around 19 July 2026. As of 24 July 2026, the State Government has not issued a final notification, so the older 1980 wage rules remain legally in force until these draft rules are formally adopted.
The Ministry of Labour and Employment brought the Code on Wages 2019 into force across India in November 2025, folding four older wage laws into one code. Every state now has to frame its own rules to run the code locally, and Nagaland has done exactly that through this draft. Once finalised, these rules will decide how minimum wages are worked out, how often employees get paid, what goes on a wage slip and how bonus payments are calculated for every establishment in the state.
Forms under the State Rules
Due Dates
Compliance deadlines, forms and how often each one recurs.
| Compliance | Form | Compliance Frequency | Due Date |
|---|---|---|---|
| Issue wage slip | Form VIII | Every wage period | On or before the day wages are paid |
| Maintain wage and deduction register | Form I | Continuous | Updated every wage period |
| Maintain employee register | Form VII | Continuous | Updated when an employee joins or exits |
| Collect nomination form | Form II | One time, refreshed on marriage | At the time of joining, and again on marriage |
| Intimate deduction for damage or loss | Entry in Form I | Per occurrence | Within 10 to 15 days of the deduction |
| Deposit undisbursed wages | Not applicable | Per occurrence | Before the 15th day after 6 months from the date wages became payable |
| File annual return | Form prescribed under the OSH Code Rules | Annual | As notified under the Occupational Safety, Health and Working Conditions Code Rules 2020 |
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 | Nagaland Minimum Wages Rules 1980 and Nagaland Payment of Wages Rules 1980, framed under separate central Acts | Nagaland Code on Wages Rules 2026, framed under the single Code on Wages 2019 |
| Number of central laws | 4 separate laws, the Minimum Wages Act 1948, Payment of Wages Act 1936, Payment of Bonus Act 1965 and Equal Remuneration Act 1976 | 1 consolidated Code on Wages 2019 |
| Coverage | Minimum wages applied only to scheduled employments notified by the government | Minimum wages apply to all employees across all establishments in the state |
| Wage payment mode | Wages paid mainly in cash or by cheque | Wages can be paid in cash, cheque or directly into a bank account, including digital modes |
| Wage slip | No uniform statewide format for a wage slip | A standard Form VIII wage slip, which can be issued electronically |
| Registers | Maintained mostly on paper | Registers in Form I and Form VII can be maintained electronically |
| Dispute forum | Separate authorities handled minimum wage and payment of wage disputes | A single Authority and Appellate Authority under Section 45 and Section 49 of the Code, using Form III to Form VI |
| Bonus computation | Governed by a separate Payment of Bonus Act and its own rules | Set on and set off of bonus is built into these rules, with a worked illustration in Schedule A |
| Offence settlement | Limited scope to settle cases outside court | Offences can be compounded by paying 50 percent of the maximum fine, under Rule 52 |
Applicability
Who the Code covers, and who gets special or exempt treatment.
Covered
- All employers and employees in Nagaland whose wages fall under the Code on Wages 2019
- Employees across all 4 skill categories, unskilled, semi skilled, skilled and highly skilled, as listed in Schedule E
- Working journalists and sales promotion employees, whose minimum wage the Board may separately advise on under Rule 27
- Employees paid through contractors, where the principal employer stays responsible for timely wage and bonus payment
Exempted / special treatment
- Employees in agricultural employment, whose working hours may be modified by the State Government under Rule 6
- Employees in emergency, intermittent or technically time bound work, who fall under the extended 16 hour spread over limit in Rule 9
- Establishments already governed by the working hour provisions of the Occupational Safety, Health and Working Conditions Code 2020, which these rules do not override
- Rural areas, defined as places outside a Municipal Corporation, Municipal Committee, Municipal Council or Town Council, where separate notice display rules apply
Frequently Asked Questions
Answers to what employers ask us most about this rule.
What is the Nagaland Code on Wages Rules 2026?
It is a draft set of state rules meant to operate the central Code on Wages 2019 in Nagaland. It covers how minimum wages are fixed, how wages are paid, working hours, weekly rest and bonus calculation for employers in the state.
Has this draft become a final law yet?
Not yet. It was published on 4 June 2026 for public objections, and the 45 day window has already closed, but the State Government has not issued a final notification bringing the rules into force.
Which employers and employees does it cover?
It covers every employer and employee in Nagaland whose wages fall under the Code on Wages 2019, across unskilled, semi skilled, skilled and highly skilled categories of work, including employees engaged through contractors.
How will minimum wages be worked out under the new rules?
The rules use a day wise formula built around a family of 3 consumption units, a fixed calorie intake, a cloth allowance, and set shares of the wage for housing, fuel and other expenses, as laid out in Rule 3.
What counts as a normal working day?
A normal working day is 10 hours, including rest breaks that add up to no more than 1 hour, and the full day including breaks cannot stretch beyond 12 hours, under Rule 6.
Do employees get a weekly day of rest?
Yes. Every employee gets one rest day a week, usually Sunday, though an employer can fix a different day for a class of employees. Rule 7 also explains how substitute rest days and their wages work.
Can an employer issue wage slips electronically?
Yes. Form VIII, the standard wage slip, can be issued physically or electronically, and it must reach the employee on or before the day wages are paid.
What registers does an employer need to maintain?
Mainly two. Form I records wages, overtime, fines and deductions, and Form VII is the employee register covering personal and employment details. Both can be kept on paper or electronically.
How much can an employer deduct from an employee's wages?
Total deductions in a wage period generally cannot cross 50 percent of that period's wages. Anything above this limit is carried forward and recovered gradually from later wage periods, under Rule 11.
What happens if an employee's wages go unclaimed?
If dues remain unpaid for 6 months, the employer must deposit the amount with the Assistant Labour Commissioner before the 15th day after that period ends. The amount is then held and released once ownership is confirmed.
What is the penalty for paying an employee less than what is due?
Under the Code on Wages 2019, this draws a fine of up to Rs 50,000 for a first offence. If it happens again within 5 years, the employer faces imprisonment of up to 3 months, a fine of up to Rs 100,000, or both.
Can an employer settle an offence without going through a full prosecution?
Yes. Rule 52 allows an accused person to apply for compounding, and a Gazetted Officer can settle the matter for a payment equal to 50 percent of the maximum fine for that offence.
What laws will these rules replace in Nagaland?
Once notified, they will repeal the Nagaland Minimum Wages Rules 1980 and the Nagaland Payment of Wages Rules 1980, though anything already done under those older rules stays valid.
Where were objections or suggestions on the draft to be sent?
The notification asked for these to be sent in writing to the Labour Commissioner, Office of the Labour Commissioner, New Secretariat Complex, Nagaland, Kohima 797004, with an email option also listed in the official gazette. That window has now closed.
Sources
Where every fact on this page comes from.
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.