Notification Record & Forms
Notification details and the forms every employer needs, in one place.
- Issuing authority
- Labour Welfare and Skill Development Department, Government of Tamil Nadu
- Notified
- 11 April 2022 vide G.O. Ms. No. 36 and No. SRO A 8(a)/2022, published in Tamil Nadu Government Gazette Extraordinary No. 214
- Objection window
- 45 days from the date copies of the Gazette were made available to the public. Objections were to be sent to the Secretary, Labour Welfare and Skill Development Department through the Commissioner of Labour, Chennai or by email to com.tnlabour@nic.in
- Legal basis
- Section 67 of the Code on Wages, 2019 read with Section 24 of the General Clauses Act, 1897
- Supersedes
- (i) Tamil Nadu Payment of Wages Rules, 1937 (ii) Tamil Nadu Payment of Wages (Unclaimed Amounts) Rules, 1949 (iii) Minimum Wages (Tamil Nadu) Rules, 1953
- Status as of
- 21 July 2026. Still at draft stage. Final rules under the Code on Wages are awaited from the Tamil Nadu Government.
The Labour Welfare and Skill Development Department of the Government of Tamil Nadu published the draft Code on Wages (Tamil Nadu) Rules, 2022 in the Tamil Nadu Government Gazette Extraordinary on 11 April 2022. These rules give effect to the Code on Wages, 2019 within the state. They lay down how minimum wages will be calculated, how wages must be paid, which registers and returns employers must maintain, how the State Advisory Board will function and how claims and offences will be handled. Once final, these rules will replace three long standing state rules on payment of wages and minimum wages.
The Code on Wages, 2019 came into force across India on 21 November 2025. Tamil Nadu has not yet notified its final rules under the Code, so the existing state minimum wage notifications continue to apply until the final rules arrive. Employers in Tamil Nadu should study these draft rules now because the final version is expected to follow the same structure.
Forms under the State Rules
Due Dates
Compliance deadlines, forms and how often each one recurs.
| Compliance | Form | Compliance Frequency | Due Date |
|---|---|---|---|
| Issue of wage slip to every employee | Form V | Every wage period | On or before payment of wages |
| Register of wages, overtime, fines and deductions | Form I | Ongoing | Updated for every wage period, electronically or otherwise |
| Employee register | Form IV | Ongoing | Kept current at all times for every establishment |
| Annual return | Form VII | Yearly | For the year ending 31 December, filed electronically. The draft does not fix a filing date, so watch the final rules |
| Intimation of deduction to the Inspector cum Facilitator | Written or electronic intimation | Event based | Within 10 days from the date of deduction |
| Intimation of deduction for damage or loss to the employee | Written explanation | Event based | Within 15 days from the date of deduction |
| Deposit of dues of a deceased or untraceable employee | Bank transfer or demand draft to the Joint Commissioner of Labour | Event based | After expiry of 3 months from the date the amount became payable |
| Deposit of undisbursed dues where no nominee exists | Bank transfer or demand draft to the Joint Commissioner of Labour | Event based | Before the 15th day after the end of 6 months from the date the amount became payable |
| Payment to contractor for wages of contract workers | Not form based | Every wage period | Before the date of payment of wages so workers are paid on time |
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 | Three separate state rules: Payment of Wages Rules 1937, Unclaimed Amounts Rules 1949 and Minimum Wages Rules 1953 | One unified set of rules under the Code on Wages, 2019 for all wage matters |
| Wage registers | Multiple registers under different Acts and rules | Single consolidated Register of Wages, Overtime, Fine and Deduction in Form I |
| Employee register | Different formats under different laws | One Employee Register in Form IV with 34 data fields including UAN, Aadhaar and bank details |
| Wage slip | Required only for certain establishments | Form V wage slip mandatory for every employee, on or before payment of wages |
| Minimum wage structure | Employment wise schedules under the Minimum Wages Act, 1948 | Four skill categories (unskilled, semi skilled, skilled, highly skilled) across three area classes (metropolitan, non metropolitan, rural) with a technical committee advising on categorisation |
| Enforcement officer | Inspector with wide discretionary powers | Inspector cum Facilitator working under a formal Inspection Scheme approved by the Government |
| Filing mode | Largely physical registers and returns | Electronic maintenance and filing permitted throughout, including the annual return |
| Compounding of offences | No general compounding route for wage offences | Offences compoundable on application in Form VI at 50 percent of the maximum fine |
| Unclaimed wages | Handled under the 1949 Unclaimed Amounts Rules | Deposit with the Joint Commissioner of Labour, and if unclaimed for 7 years the amount moves to the Tamil Nadu Labour Welfare Fund |
Applicability
Who the Code covers, and who gets special or exempt treatment.
Covered
- All establishments and employers in Tamil Nadu covered by the Code on Wages, 2019
- All employees, since minimum wage and timely payment protections under the Code apply without any wage ceiling
- Contract workers, through the principal employer duties in Rules 47 and 48 for timely wages and minimum bonus
- Establishments in metropolitan, non metropolitan and rural areas alike, with area wise minimum wage rates
Exempted / special treatment
- Establishments covered under the OSH Code need not file the Form VII annual return under these rules
- Working hour rules for agricultural employment can be modified by the Government from time to time
- Employees enjoying more favourable terms under any law, award, agreement or contract keep those better terms
- Employees in emergency, preparatory, intermittent or nature dependent work get a relaxed spread over of up to 14 hours a day under Rule 9
Frequently Asked Questions
Answers to what employers ask us most about this rule.
Q1. Are the Code on Wages (Tamil Nadu) Rules, 2022 in force today?
No. These are draft rules published on 11 April 2022 for public objections. As of 21 July 2026 the final rules have not been notified. The Code on Wages, 2019 itself is in force since 21 November 2025, and existing Tamil Nadu minimum wage notifications continue to apply until the final state rules arrive.
Q2. Which old rules will these new rules replace?
Three sets of state rules: the Tamil Nadu Payment of Wages Rules, 1937, the Tamil Nadu Payment of Wages (Unclaimed Amounts) Rules, 1949 and the Minimum Wages (Tamil Nadu) Rules, 1953.
Q3. Which forms must an employer maintain or file under the draft rules?
Four forms on a regular basis: Form I (register of wages, overtime, fines and deductions), Form IV (employee register), Form V (wage slip) and Form VII (annual return). Form VI is filed only when an employer seeks compounding of an offence.
Q4. Can registers and returns be maintained electronically?
Yes. The draft rules permit every register, wage slip, intimation and the annual return to be maintained or filed electronically or otherwise.
Q5. Who needs to file the Form VII annual return?
Every employer of an establishment in Tamil Nadu that is not covered under the Occupational Safety, Health and Working Conditions Code, 2020. The return covers the year ending 31 December and is filed electronically.
Q6. How will minimum wages be calculated in Tamil Nadu under these rules?
On a per day basis for a family of three adult consumption units, using 2700 calories per unit per day, 66 metres of cloth per family per year, housing at 10 percent of food and clothing cost, fuel and electricity at 20 percent, and education, medical and contingency spend at 25 percent of the minimum wage. Dividing the daily rate by eight gives the hourly rate and multiplying by twenty six gives the monthly rate.
Q7. What are the skill categories and area classes for minimum wages?
Occupations fall into four skill categories listed in Schedule A: unskilled, semi skilled, skilled and highly skilled. Geographically the state is divided into metropolitan areas (population above 10 lakh), non metropolitan areas and rural areas, and rates can differ across these classes.
Q8. What is the normal working day and weekly rest position?
Eight hours of work with rest intervals up to one hour, and a total spread of not more than twelve hours a day. After six continuous days of work the employee gets a weekly rest day, ordinarily Sunday. Work on the rest day is paid at the overtime rate with a substituted rest day.
Q9. How much can be deducted from an employee's wages?
Total deductions cannot exceed 50 percent of wages in any month. Any excess is carried forward and recovered from later wage periods. Deductions for damage or loss need a written explanation to the employee, a hearing and intimation within 15 days.
Q10. What happens to wages that remain unpaid or unclaimed?
Dues of a deceased or untraceable employee are deposited with the Joint Commissioner of Labour after three months. Dues with no nominee are deposited within 15 days after six months. If the money stays unclaimed for seven years it is transferred to the Tamil Nadu Labour Welfare Fund.
Q11. What penalties apply for wage violations in Tamil Nadu?
Under Section 54 of the Code, paying less than what is due attracts a fine up to Rs. 50,000, and a repeat within five years can bring imprisonment up to three months or a fine up to Rs. 1,00,000 or both. Other contraventions attract a fine up to Rs. 20,000, and record keeping failures a fine up to Rs. 10,000.
Q12. Can an employer settle an offence without prosecution?
Yes. Compoundable offences can be settled by applying in Form VI to the notified officer, before or after prosecution begins, on payment of 50 percent of the maximum fine prescribed for that offence.
Sources
Where every fact on this page comes from.
- → Tamil Nadu Government Gazette Extraordinary No. 214 dated 11 April 2022, Part III Section 1(a), No. SRO A 8(a)/2022 (official)
- → G.O. Ms. No. 36, Labour Welfare and Skill Development (H2) Department dated 11 April 2022 (official)
- → Code on Wages, 2019 (Central Act 29 of 2019) (official)
- → Labour Welfare and Skill Development Department, Government of Tamil Nadu (official)
- → Ministry of Labour and Employment, Government of India (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.