Notification Record & Forms
Notification details and the forms every employer needs, in one place.
- Issuing authority
- Government of Tripura, Labour Department
- Notified
- 17 January 2026, published in the Tripura Gazette Extraordinary Issue No. 110 dated 20 January 2026
- Objection window
- 45 days from the date gazette copies were made available to the public, closing around early March 2026
- Legal basis
- Section 67 of the Code on Wages 2019 (Act No. 29 of 2019)
- Supersedes
- Tripura Minimum Wages Rules 1952 and Tripura Payment of Wages (Procedure) Rules 1960
- Status as of
- 23 July 2026, still a draft, final notification pending
Tripura has drafted new wage rules that will fold two old state laws into one framework under the Code on Wages 2019. Here is what every employer in the state needs to know before the final version arrives. The Code on Wages 2019 brought four old central wage laws under one roof: the Minimum Wages Act, the Payment of Wages Act, the Payment of Bonus Act, and the Equal Remuneration Act. Every state now has to write its own rules to put that central Code into practice on the ground, and Tripura has done exactly that with this draft.
Once finalized, the Tripura Wages Rules 2026 will replace two older sets of state rules in one go. They cover how minimum wages get calculated, how many hours make up a normal working day, how deductions and fines are handled, and what records an employer must keep. This guide breaks down every part an HR team, payroll manager, or compliance officer in Tripura will actually need to act on.
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 IX | Every wage period | On or before the date wages are paid |
| Update wage, overtime, fine and deduction register | Form VI | Every wage period | Ongoing, updated each pay cycle |
| Maintain employee register | Form VII | Ongoing | Updated on joining or exit of an employee |
| Maintain attendance cum muster roll | Form VIII | Daily | Updated every working day |
| Intimate a deduction made under the proviso to Section 20(2) | Not form based | Event based | Within 10 days from the date of the deduction |
| Revise dearness allowance | Not form based | Twice a year | Computed before 1 April and again before 1 October |
| File annual return electronically | Form under the OSH Code Rules | Annual | As per the schedule fixed under the OSH Code Rules 2020 |
| Deposit undisbursed dues where no nomination was made | Not form based | Event based | Deposited with the Labour Officer before the 15th day after the expiry of 6 months from the date the amount became payable |
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 | Four separate central Acts (Minimum Wages Act 1948, Payment of Wages Act 1936, Payment of Bonus Act 1965, Equal Remuneration Act 1976) with two matching Tripura rule sets | One Code on Wages 2019 with a single unified Tripura Wages Rules 2026 |
| Number of state rule sets | Two separate rule sets running in parallel | One consolidated rule set covering wages, hours, deductions and bonus together |
| Minimum wage formula | Fixed without one codified formula spelled out in the state rules | Fixed using a defined formula: three consumption units per family, 2700 calories a day, plus set weightings for clothing, housing, fuel and other expenses |
| Working hours and rest day | Covered separately across the old Acts with some inconsistency between them | Standardized under one chapter: eight hour normal working day, twelve hour spreadover cap, and a defined weekly rest day |
| Registers and forms | Separate registers under separate old Acts | Consolidated forms, Form VI through Form IX, covering wages, overtime, fines, deductions, employees, attendance and wage slips |
| Return filing | Filed separately under each old Act | Single annual return filed electronically in the format prescribed under the OSH Code Rules |
Applicability
Who the Code covers, and who gets special or exempt treatment.
Covered
- All employers and employees in Tripura as defined under the Code on Wages 2019
- Establishments employing workers across unskilled, semiskilled, skilled and highly skilled categories as classified by the state technical committee
- Employers who engage workers through a contractor
- Employees paid on a piece rate basis
Exempted / special treatment
- An employee is not entitled to full day wages under Section 10 if not already entitled under any other labour law in force, per rule 6
- Employees engaged in emergency, preparatory, intermittent or technically necessary work may work up to a 16 hour spreadover with actual work capped at 9 hours, under rule 10, subject to conditions
- The principal employer must pay the contractor before the date wages are due so the contractor can pay workers on time, under rule 46
- Rest day wages for piece rate workers are fixed separately by the state government, not by the standard formula, under rule 8(4)
Frequently Asked Questions
Answers to what employers ask us most about this rule.
What are the Tripura Wages Rules 2026?
They are the state level rules that Tripura is drafting to implement the Code on Wages 2019. They explain how minimum wages get calculated in Tripura, how many hours make up a working day, how deductions and fines are handled, and what registers and forms an employer must keep.
Are the Tripura Wages Rules 2026 already in force?
No. As of July 2026 they remain a draft. The Tripura Labour Department published them on 20 January 2026 and asked for objections within 45 days, but no final notification has followed yet.
Which older laws do these rules replace?
Once notified in final form, they will replace the Tripura Minimum Wages Rules 1952 and the Tripura Payment of Wages (Procedure) Rules 1960. Until then, both of those older rule sets remain in effect.
Who issued this draft notification?
The Labour Department, Government of Tripura, under Notification No. F.22(80) LAB/ENF/CoW/2025 dated 17 January 2026, using the rule making power given to states under Section 67 of the Code on Wages 2019.
Has the objection window for this draft already closed?
Yes. The 45 day window ran from when the gazette copies became available to the public and closed around early March 2026. Objections were to be sent to the Secretary, Labour Department.
How will minimum wages be worked out under the new rules?
Rule 3 sets a formula built around a standard working class family counted as three consumption units, a net intake of 2700 calories a day per unit, 66 metres of cloth a year, and fixed percentage weightings for housing rent, fuel, and other expenses like education and medical needs.
How many hours can an employee work in a normal day under these rules?
Rule 7 sets a normal working day at eight hours of work with rest intervals, and caps the total spreadover, including breaks, at twelve hours. No employee can work more than five hours continuously without at least a half hour break.
Is Sunday compulsory as the weekly rest day?
Sunday is the default under rule 8, but an employer can fix a different day of the week as the rest day for any employee or group of employees, as long as the employee is informed in advance and a notice is displayed.
What records must an employer maintain under these rules?
Four core records: the wage, overtime, fine and deduction register in Form VI, the employee register in Form VII, the attendance cum muster roll in Form VIII, and a wage slip in Form IX issued to every employee.
When must an employer issue a wage slip?
On or before the date wages are paid for that period, under rule 43. It can be issued electronically or in paper form.
What happens if an employer pays less than the minimum wage due?
This is an offence under Section 54(1)(a) of the parent Code on Wages 2019, punishable with a fine of up to Rs 50000. A repeat of the same offence within 5 years carries imprisonment up to 3 months, a fine up to Rs 100000, or both.
Can an employer settle a minor violation without going through prosecution?
Yes, for offences that are not punishable with imprisonment alone. Rule 45 lets the accused apply in Form X to a designated Gazetted Officer to compound the offence by paying 50 percent of the maximum fine.
Do these rules apply to workers hired through a contractor?
Yes. Rule 46 requires the principal employer to pay the contractor before the date wages are due, so the contractor is able to pay contract workers on time, in line with Section 17 of the Code.
What should an employer in Tripura do while these rules remain in draft form?
Keep following the older Tripura Minimum Wages Rules 1952 and the Payment of Wages Procedure Rules 1960 for now, but start lining up the Form VI to Form IX registers and reviewing pay structures against the new minimum wage formula so the transition is smooth once the final rules are notified.
Where can an employer check for the final notification?
The Tripura Gazette, published by the Labour Department, Government of Tripura, is the official source. Employers should also track updates through their compliance advisor.
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.