Notification Record & Forms
Notification details and the forms every employer needs, in one place.
- Issuing authority
- Labour and ESI Department, Government of Odisha
- Notified
- 11 February 2026 (Draft Notification No.998 LESI LR POL 0001/2026/LESI)
- Objection window
- 45 days from the date copies of the Gazette were made available to the public (now closed)
- Legal basis
- Section 67 of the Code on Wages 2019 read with Section 24 of the General Clauses Act 1897
- Supersedes
- Odisha Payment of Wages Rules 1936 and Odisha Minimum Wages Rules 1954
- Status as of
- 21 July 2026, Draft; final notification awaited
The Labour and ESI Department, Government of Odisha published these rules as a draft notification on 11 February 2026 under Section 67 of the Code on Wages 2019. The Gazette gave the public 45 days from the date copies were made available to send in objections and suggestions, and that window has since closed. As of this guide, the State Government has not issued a final notification, so employers should track the Odisha Gazette for the finalised rules while preparing systems and registers to match this draft.
Odisha is rewriting how it regulates wages. The Code on Wages 2019 became fully effective across the country on 21 November 2025, and every state now has to frame its own rules to put the Code into practice locally. Odisha's draft, called the Odisha Code on Wages Rules 2026, does exactly that. It replaces two laws that go back nearly a century, the Odisha Payment of Wages Rules 1936 and the Odisha Minimum Wages Rules 1954, with a single, modern set of rules covering minimum wages, payment of wages, deductions, registers, wage slips and the State Advisory Board.
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 to every employee | Form V | Every wage period | On or before payment of wages |
| Maintain Employee Register | Form I | Continuous | Update whenever employee details change |
| Maintain Register of Wages, Overtime, Advances, Fines and Deductions | Form IV | Every wage period | Update each wage period |
| Maintain Attendance Register cum Muster Roll | Form IX | Monthly | Update daily, close at month end |
| Intimate deduction (other than damage or loss) to the Inspector cum Facilitator | As deductions arise | Within 10 days of the deduction | |
| Intimate deduction for damage or loss to the employee | As deductions arise | Within 15 days of the deduction | |
| Deposit dues where an employee has died or cannot be traced | As cases arise | Within 3 months of the amount becoming payable | |
| Deposit undisbursed wages where no nomination exists | As cases arise | Within 15 days after the 6 month period lapses | |
| Preserve statutory registers | Forms I, IV, IX | Ongoing | At least 5 years from the date of the last entry |
| File Annual Return electronically | Annual | As per the format prescribed under the OSH 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 | Payment of Wages Act 1936 and Minimum Wages Act 1948, applied through the Odisha rules of 1936 and 1954 | Code on Wages 2019, applied through the Odisha Code on Wages Rules 2026 (once finalised) |
| Wage period | No single unified state rule | Fixed by rule at one month (Rule 10) |
| Deduction ceiling | Governed separately under the Payment of Wages Act | Uniform 50 percent cap with a carry forward mechanism (Rule 12) |
| Wage slip | Not uniformly mandated in state rules | Mandatory wage slip in Form V for every wage period (Rule 44) |
| Registers | Multiple registers under separate Acts | Consolidated into Form I, Form IV and Form IX (Rule 43) |
| Notice display language | English, as required under the earlier rules | English and Odia, physical or electronic (Rule 14) |
| Advisory mechanism | Separate boards and committees under different Acts | One State Advisory Board with defined composition and a Technical Committee (Chapter IV) |
| Claims and appeals | Filed under the respective Acts before separate authorities | Unified process before the authority and appellate authority under Sections 45 and 49, using Form II and Form III |
| Settling offences | No compounding mechanism under the Payment of Wages Act | Compounding allowed at 50 percent of the maximum fine (Rule 46) |
Applicability
Who the Code covers, and who gets special or exempt treatment.
Covered
- All establishments in Odisha to which the Code on Wages 2019 applies, and their employees
- Employers who engage workers through contractors, for wage and minimum bonus liability
- Employers required to maintain registers, issue wage slips and file returns
Exempted / special treatment
- Wages and allowances of State Government employees are not fixed under this Code (proviso to Rule 4(1))
- Working journalists and sales promotion employees have their minimum wages referred to the State Advisory Board separately (Rule 21)
- Establishments already covered by more favourable terms under another law, award or contract retain those better terms (Rule 7(5))
Frequently Asked Questions
Answers to what employers ask us most about this rule.
Q: What is the Odisha Code on Wages Rules 2026?
A: It is a draft set of state rules issued by the Labour and ESI Department, Government of Odisha on 11 February 2026 to implement the Code on Wages 2019 within the state. Once finalised, it will replace the Odisha Payment of Wages Rules 1936 and the Odisha Minimum Wages Rules 1954.
Q: Has the draft become law yet?
A: Not yet as final rules. It was published as a draft, and the 45 day objection window closed some time back. Employers should watch the Odisha Gazette for the final notification before treating every provision as binding, though preparing now avoids a last minute scramble.
Q: Which older laws does it replace?
A: The Odisha Payment of Wages Rules 1936 and the Odisha Minimum Wages Rules 1954, both framed under central Acts that stand repealed by the Code on Wages 2019.
Q: How will minimum wages be calculated under the new rules?
A: Rule 3 sets out a formula based on a standard working class family, daily calorie needs, annual cloth requirement, and fixed percentages for housing, fuel, electricity, education, medical needs and recreation. The daily rate is then converted to hourly and monthly rates.
Q: What is the wage period under the draft rules?
A: One month. Rule 10 fixes the wage period for minimum wage purposes as monthly.
Q: What registers must an employer maintain?
A: Three main registers: the Employee Register (Form I), the Register of Wages, Overtime, Advances, Fines and Deductions (Form IV) and the Attendance Register cum Muster Roll (Form IX). Each can be kept electronically or on paper and must be preserved for at least 5 years.
Q: Is a wage slip mandatory?
A: Yes. Rule 44 requires every employer to issue a wage slip in Form V, electronically or physically, on or before the day wages are paid.
Q: How much can an employer deduct from an employee's wages?
A: Total deductions in a wage period cannot exceed 50 percent of the employee's wages. Rule 12 allows any excess to be carried forward and recovered in future wage periods, still within the 50 percent cap each month.
Q: What language must wage notices be displayed in?
A: English and Odia, either physically at the workplace or electronically, so every employee can read the terms easily. A copy must also go to the jurisdictional Inspector cum Facilitator.
Q: Are a contractor's employees covered?
A: Yes. If a contractor fails to pay wages or minimum bonus, the principal employer, meaning the company, firm or establishment that engaged the contractor, becomes responsible for making the payment.
Q: Can an offence under the Code be settled without going to court?
A: Compoundable offences can be settled through Rule 46 by applying to a Gazetted Officer and paying 50 percent of the maximum fine prescribed under the Code, if the officer agrees the offence qualifies for compounding.
Q: Who hears wage claims and appeals?
A: Employees or their representatives file claims before the authority appointed under Section 45 using Form II, and appeals against that authority's orders go to the appellate authority using Form III.
Q: Where can employers or employees send objections to the draft rules?
A: Objections and suggestions were to be sent to the Special Secretary to Government, Labour and ESI Department, Kharavel Bhawan, Bhubaneswar 751001, or by email, within the 45 day window from Gazette publication.
Sources
Where every fact on this page comes from.
- → The Odisha Gazette, Extraordinary, No. 622, Cuttack, 11 February 2026, Notification No.998 LESI LR POL 0001/2026/LESI, Labour and ESI Department, Government of Odisha (official)
- → Code on Wages 2019 (Act No. 29 of 2019) (official)
- → Central Government Notification S.O. 4604(E) dated 18 December 2020 (official)
- → Central Government Notification S.O. 5322(E) dated 21 November 2025 (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.