Notification Record & Forms
Notification details and the forms every employer needs, in one place.
- Issuing authority
- Labour Department, Government of Sikkim
- Notified
- 20 April 2022 (Notification No. 20/DL), published in Sikkim Government Gazette Extraordinary No. 168 dated 28 April 2022
- Objection window
- 45 days, running from the draft publication in Gazette No. 12 dated 28 January 2022 to about 14 March 2022
- Legal basis
- Section 67, sub sections (1) and (2), of the Code on Wages, 2019 (Act 29 of 2019)
- Supersedes
- The Equal Remuneration Rules 1976, the Sikkim Minimum Wages Rules 2005 and the Sikkim Payment of Wages Rules 1992
- Status as of
- 23 July 2026, notified and in force with no pending amendment
Sikkim has notified its Code on Wages Rules 2022, replacing three older wage laws with one unified compliance framework for every employer in the state. The Sikkim Code on Wages Rules 2022 gives effect to the Code on Wages, 2019 within the state of Sikkim. It sets out how minimum wages are calculated, when wages must be paid, what registers and wage slips employers must maintain, and how the State Advisory Board on wages functions.
The rules also repeal three older Sikkim wage laws, bringing minimum wages, payment of wages and equal remuneration under one set of rules for the first time. These rules were notified on 20 April 2022 and published in the Sikkim Government Gazette Extraordinary No. 168 dated 28 April 2022. They came into force on the date of final publication and remain in effect today.
Forms under the State Rules
Due Dates
Compliance deadlines, forms and how often each one recurs.
| Compliance | Form | Compliance Frequency | Due Date |
|---|---|---|---|
| Payment of wages for the wage period | Form I register | Monthly, since the wage period is fixed by the month under Rule 11 | Before the 7th day after the wage period ends if fewer than 1000 persons are employed, or before the 10th day if 1000 or more persons are employed |
| Issuing wage slips to employees | Form V | Every wage period | On or before the date wages are paid |
| Updating wage, overtime and deduction registers | Form I | Continuous, as fines, deductions and overtime arise | At the time each entry arises |
| Review of dearness allowance on minimum wages | Not applicable | Half yearly | Before 1 April and before 1 October every year |
| Depositing undisbursed wages where an employee has died | Not applicable | As and when the situation arises | Within 3 months from the date the amount became payable |
| Depositing other undisbursed dues | Not applicable | As and when the situation arises | Before the 15th day after the 6 month period from the date the amount became payable ends |
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 rules for wages | Three separate rules, the Equal Remuneration Rules 1976, the Sikkim Minimum Wages Rules 2005 and the Sikkim Payment of Wages Rules 1992 | One unified rule book, the Sikkim Code on Wages Rules 2022 |
| Minimum wage fixation | Fixed separately under the earlier Minimum Wages framework for the state | Fixed under Section 6 of the Code on Wages using defined criteria such as calorie intake, cloth allowance and housing rent under Rule 3 |
| Altitude based wage zones | Not a formal requirement under the earlier rules | Sikkim is divided into four altitude bands for wage fixation under Rule 4 |
| Timeline for payment of wages | Governed separately under the earlier Payment of Wages framework | One consolidated timeline of 7 or 10 days from the end of the wage period, depending on employee strength, under Rule 13 |
| Equal remuneration | Covered under a standalone Equal Remuneration Rules 1976 | Brought within the same unified Code on Wages framework |
| Advisory body on wages | Separate advisory arrangements under the earlier state rules | A single State Advisory Board constituted under Section 42, with defined membership, quorum and voting procedure |
Applicability
Who the Code covers, and who gets special or exempt treatment.
Covered
- Every employer and employee in an establishment across Sikkim to which the Code on Wages 2019 applies
- Employees engaged in ordinary employment, where the normal working day is 8 hours under Rule 7
- Employees working through a contractor
Exempted / special treatment
- Employees who already enjoy more favourable wage terms under any other law, award, agreement or contract keep those better terms under Rule 8(5)
- Employees in agricultural employment, where the State Government may modify the working hour and rest day provisions
- The principal employer, not the contractor, carries the legal responsibility to pay wages and minimum bonus if the contractor fails to do so, under Rules 48 and 49
Frequently Asked Questions
Answers to what employers ask us most about this rule.
What is the Sikkim Code on Wages Rules 2022?
It is the set of state rules that puts the Code on Wages, 2019 into practice in Sikkim. It covers how minimum wages are worked out, when wages must be paid, and what records and wage slips every employer must keep.
When did the Sikkim Code on Wages Rules 2022 come into force?
The rules were notified on 20 April 2022 and came into force on 28 April 2022, the date they were published in the Sikkim Government Gazette Extraordinary No. 168.
Which older laws have been repealed by these rules?
Rule 51 repeals the Equal Remuneration Rules 1976, the Sikkim Minimum Wages Rules 2005 and the Sikkim Payment of Wages Rules 1992. Anything already done under those rules still stands.
Who does the Sikkim Code on Wages Rules 2022 apply to?
It applies to every employer and employee in an establishment across Sikkim that falls under the Code on Wages, 2019, including employees hired through contractors.
What is the normal working day under the new rules?
Rule 7 fixes the normal working day at 8 hours of work, with rest intervals that together should not exceed 1 hour.
What is the maximum spread of hours allowed in a single day?
The working day, including all rest intervals, cannot spread over more than 12 hours, as set out in Rule 7(2).
Is a weekly day of rest mandatory for employees in Sikkim?
Yes. Rule 8 gives every employee one paid rest day a week, ordinarily Sunday, once they have completed 6 continuous days of work for the same employer.
By when must an employer pay wages under Rule 13?
Wages must be paid before the 7th day after the wage period ends where fewer than 1000 employees work at the establishment, or before the 10th day where 1000 or more employees work there.
What registers must an employer maintain under these rules?
Every employer must maintain Form I, the register of wages, overtime, fines and deductions, and Form IV, the employee register, either electronically or in physical form, as required by Rule 44.
Is issuing a wage slip compulsory in Sikkim?
Yes. Rule 45 requires every employer to issue a wage slip in Form V to each employee on or before the date wages are paid.
How is the minimum wage rate worked out in Sikkim?
Rule 3 sets criteria such as a net intake of 2700 calories per day per consumption unit, 66 metres of cloth a year for a standard family, and fixed percentages of the wage for housing, fuel and other expenses.
What are the altitude zones used to fix minimum wages?
Rule 4 divides Sikkim into four altitude bands, up to 8000 feet, 8001 to 12000 feet, 12001 to 16000 feet, and above 16001 feet, for the purpose of fixing minimum wages.
What is the State Advisory Board under these rules?
It is the board formed under Section 42 to advise the Sikkim government on wage matters. It has 12 members representing employers, 12 representing employees, and independent members including the Chairperson, as set out in Rule 22.
Can an employer deduct more than half of an employee's wages at once?
No. Rule 14 caps the recovery of any authorised deduction at 50 percent of an employee's wages in a single month, even where the total amount owed is higher.
How can an accused person settle an offence under the Code on Wages in Sikkim?
Under Rule 47, an accused person can apply to the notified Gazetted Officer to compound the offence by paying 50 percent of the maximum fine prescribed for it under the Code, provided the offence is compoundable.
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.