Notification Record & Forms
Notification details and the forms every employer needs, in one place.
- Issuing authority
- Labour Department, Government of Puducherry
- Notified
- Draft pre published 17 November 2021 (G.O. Ms. No. 05/AIL/Lab./G/2021 dated 9 November 2021), Gazette of Puducherry Part II Extraordinary No. 46
- Objection window
- 45 days from the date copies of the Official Gazette were made available to the public
- Legal basis
- Section 67(1) of the Code on Wages, 2019 (Act No. 29 of 2019) read with Section 24 of the General Clauses Act, 1897
- Supersedes
- Puducherry Payment of Wages Rules, 1964; Puducherry Minimum Wages Rules, 1964; Payment of Bonus Rules, 1975; and Equal Remuneration Rules, 1976
- Status as of
- Not confirmed finally notified as of August 2026. A fresh Puducherry Code on Wages Rules, 2026 Preliminary Notification dated 15 June 2026 appears on the Labour Department's own gazette list, so this 2021 draft may since have been superseded
The Code on Wages, 2019 brings together 4 central wage laws, the Payment of Wages Act, the Minimum Wages Act, the Payment of Bonus Act and the Equal Remuneration Act, into a single Code. Once a state or Union territory frames its own rules under Section 67 of the Code, those rules set out how employers in that territory must calculate minimum wages, pay employees on time, work out bonus and keep records. Puducherry pre published its draft rules, called the Puducherry Code on Wages Rules, 2021, in November 2021, proposed to supersede 4 earlier Puducherry laws covering payment of wages, minimum wages, bonus and equal remuneration.
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 (Rule 50) | Every wage period | On or before payment of wages |
| Maintain register of wages, overtime, fine and deductions | Form I (Rule 49(1), (2)) | Continuous | Updated every wage period |
| Maintain employee register | Form IV (Rule 49(3)) | Continuous | Updated on joining or on change in particulars |
| Intimate a deduction made under the proviso to Section 20(2) | Not applicable (Rule 15(1)) | Event based | Within 10 days of the deduction |
| Intimate a deduction for damage or loss to the employee | Not applicable (Rule 16(ii)) | Event based | Within 15 days of the deduction |
| Pay dues to contractor for onward payment of wages | Not applicable (Rule 53) | Every wage period | Before the date fixed for payment of wages |
| Deposit dues of a deceased employee whose nominee cannot be paid | Not applicable (Rule 44) | Event based | On expiry of 3 months from the date the amount became payable |
| Deposit undisbursed dues where no nomination exists | Not applicable (Rule 45(1)) | Event based | Before the 15th day after expiry of 6 months |
| Recover deductions exceeding 50 percent of wages | Not applicable (Rule 11) | Ongoing | In installments over succeeding wage periods, capped at 50 percent a month |
| Recover an advance paid to an employee | Not applicable (Rule 17) | Ongoing | In installments not exceeding 50 percent of that wage period's wages |
| Grant weekly day of rest | Not applicable (Rule 7) | Weekly | After 6 continuous days worked |
| Seek approval before imposing a fine on an employee | Not applicable (Rule 14) | Event based | Written intimation to the Deputy Labour Commissioner before the fine is imposed |
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 | 4 separate laws, the Payment of Wages Act, the Minimum Wages Act, the Payment of Bonus Act and the Equal Remuneration Act, each with its own Puducherry rules | One Code on Wages, 2019 with a single set of Puducherry rules covering all 4 subjects |
| Definition of wages | Different definitions of wages applied under each Act, which led to disputes | One uniform definition of wages applies across minimum wages, payment of wages, bonus and equal remuneration |
| Minimum wage criteria | No statutory formula was prescribed for fixing minimum wages | Rule 3 lays down an explicit formula based on family consumption units and calorie needs |
| Floor wage | No concept of a Central floor wage existed | Rule 3(3) requires the state minimum wage to never fall below the Central floor wage |
| Coverage for timely payment | The Payment of Wages Act applied only up to a notified wage ceiling | The Code removes the wage ceiling, so timely payment provisions cover every employee |
| Skill classification | No formal Government mechanism existed to classify occupations by skill | Rule 4 sets up a Technical Committee and Schedule E to classify occupations as unskilled, semi skilled, skilled or highly skilled |
| Wage slip | Not uniformly required across every establishment | Rule 50 and Form V require a wage slip for every employee on or before each wage payment |
| Registers | Separate registers were kept under separate Acts | Form I and Form IV consolidate wage, fine, deduction and employee records into 2 registers |
| Bonus computation | Governed by the Payment of Bonus Rules, 1975 with its own schedules | Continues on similar lines, now computed under Rules 19 to 25 and Schedules A to D of the new rules |
Applicability
Who the Code covers, and who gets special or exempt treatment.
Covered
- All employees in every establishment in Puducherry, for minimum wages and timely payment of wages, with no wage ceiling
- Establishments employing 20 or more persons, for payment of bonus to employees who have worked at least 30 days in the accounting year
- All establishments, for equal remuneration to men and women for the same or similar work
- Contract workers and inter state migrant workers doing skilled, semi skilled, unskilled, managerial, administrative, technical or clerical work
Exempted / special treatment
- Apprentices engaged under the Apprentices Act, 1961 are excluded from the definition of employee
- Establishments with fewer than 20 employees fall outside the bonus chapter, though minimum wages and timely payment provisions still apply
- Members of the Armed Forces of the Union are excluded from the definition of employee
- Employees dismissed for fraud, riotous or violent behaviour, theft, or a sexual harassment conviction are disqualified from bonus, though other wage protections continue to apply
Frequently Asked Questions
Answers to what employers ask us most about this rule.
What is the Puducherry Code on Wages Rules, 2021?
It is a draft set of rules that Puducherry proposes to make under Section 67 of the Code on Wages, 2019. Once finalised, it will govern how employers in Puducherry calculate minimum wages, pay wages on time, pay bonus and pay men and women equally for the same work.
Which older laws will these rules replace?
They are proposed to replace 4 earlier Puducherry laws: the Puducherry Payment of Wages Rules, 1964, the Puducherry Minimum Wages Rules, 1964, the Payment of Bonus Rules, 1975 and the Equal Remuneration Rules, 1976.
Are these rules already in force?
No. They were pre published as a draft on 17 November 2021 for public objections and suggestions. The Puducherry Labour Department's own website has since listed a fresh 2026 preliminary notification on the same subject, so employers should check with the Department for the latest position before treating this draft as final.
Who is covered by the Code on Wages?
Every employee in every establishment in Puducherry is covered for minimum wages and timely payment of wages, whatever they earn. Bonus applies once an establishment has 20 or more employees.
How will my minimum wage be worked out?
Rule 3 bases the minimum wage on a family of 3 consumption units, a diet of 2700 calories a day, and set shares for clothing, housing, fuel and other expenses. The rate can never fall below the Central floor wage.
What is the floor wage?
It is a baseline wage fixed by the Central Government. Puducherry cannot fix its minimum wage below this floor, and if its existing minimum wage is already higher, it cannot be reduced to match the floor.
When should wages be paid?
Rule 10 fixes the wage period for minimum wages at 1 month, and Rule 50 requires the employer to give a wage slip on or before the day wages are paid.
Can an employer deduct money from wages?
Yes, but only for reasons the Code allows, such as fines, absence, damage or loss, or recovery of an advance, and the total deduction generally cannot exceed 50 percent of wages in a wage period.
What happens if an employer deducts money for damage or loss?
Rule 16 requires the employer to explain the loss in writing, hear the employee's side, and intimate the deduction within 15 days.
Is a wage slip mandatory?
Yes. Rule 50 requires every employer to issue a wage slip in Form V to every employee on or before the day wages are paid.
How is bonus worked out under these rules?
Bonus is calculated from the allocable surplus of the establishment, with any excess or shortfall carried forward from year to year under Rules 19 to 25, using the method shown in Schedule A.
Which establishments must pay bonus?
Establishments employing 20 or more persons must pay bonus to employees who have worked at least 30 days in that accounting year.
What records must an employer keep?
Employers must maintain a wage, overtime, fine and deduction register in Form I and an employee register in Form IV, and issue wage slips in Form V.
What if an employer does not pay what is owed?
The employee, a registered trade union, or an Inspector cum Facilitator can file a complaint. Section 54 of the Code makes underpayment punishable with a fine that can go up to Rs 50,000, rising to imprisonment or a higher fine on repeat offences.
Can an employer settle an offence without going to court?
Yes, for compoundable offences. Rule 52 lets an accused person apply in Form VI to a Gazetted Officer to compound the offence by paying half the maximum fine prescribed for it.
Sources
Where every fact on this page comes from.
- → Gazette of Puducherry, Part II Extraordinary No. 46 dated 17 November 2021, Labour Department Notification G.O. Ms. No. 05/AIL/Lab./G/2021 dated 9 November 2021 (Draft Puducherry Code on Wages Rules, 2021) (official)
- → The Code on Wages, 2019 (Act No. 29 of 2019), bare Act text (official)
- → Official Website of the Labour Department, Government of Puducherry, Gazette Notifications page, listing the Puducherry Code on Wages Rules, 2026 Preliminary Notification dated 15 June 2026 (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.