Notification Record & Forms
Notification details and the forms every employer needs, in one place.
- Issuing authority
- Labour Department, Government of West Bengal
- Notified
- 13 July 2026, Notification No. Labr/103/Law
- Objection window
- 45 days from publication, closing around 27 August 2026
- Legal basis
- Section 67 of the Code on Wages, 2019 (29 of 2019)
- Supersedes
- All earlier rules, orders and notifications on the subject
- Status as of
- 22 July 2026, draft rules, not yet in force
The Labour Department, Government of West Bengal, has released the draft West Bengal Code on Wages Rules, 2026 through Notification No. Labr/103/Law dated 13 July 2026, published in the Kolkata Gazette, Extraordinary. Framed under section 67 of the Code on Wages, 2019, these rules will apply in supersession of all earlier rules, orders and notifications on wage related matters in the state. Once finalised, they will fix the manner of calculating minimum wages, working hours, weekly rest, wage payment, deductions, dues of a deceased employee, registers, wage slips and the process for filing claims and appeals.
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 employee | Form V (Rule 44) | Every wage period | On or before payment of wages |
| Maintain Employee Register | Form I (Rule 43(1)(i)) | Continuous | Updated on joining, exit or change in particulars |
| Maintain Register of Wages, Overtime, Advances, Fines and Deductions | Form IV (Rule 43(1)(ii)) | Every wage period | Updated each wage period |
| Maintain Attendance Register cum Muster Roll | Form IX (Rule 43(1)(iii)) | Monthly | Maintained daily, closed at month end |
| Preserve statutory registers | Form I, IV, IX (Rule 43(4)) | One time, after closure | 5 years from the date of the last entry |
| Revise variable dearness allowance | Not applicable (Rule 4) | Twice yearly | Before 1 April and before 1 October every year |
| Give notice before deduction for absence from duty | Not applicable (Rule 17(1)) | As and when required | 7 days notice for the employee to reply, before deduction |
| Give show cause notice before imposing a fine | Not applicable (Rule 16(1)) | As and when required | 7 days for the employee to show cause |
| Deposit undisbursed dues of a deceased employee | Not applicable (Rule 38(1)) | As and when required | Before the 15th day after expiry of 6 months from the date the amount became payable |
| Send objections and suggestions on the draft rules | Not applicable (Section 67(1) proviso) | One time | Within 45 days from 13 July 2026, that is by around 27 August 2026 |
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 | Wage matters in West Bengal were spread across separate rules under the Payment of Wages Act 1936 and the Minimum Wages Act 1948 | One unified set of West Bengal Rules 2026 under the single Code on Wages, 2019 brings minimum wages, timely payment and deductions together |
| Minimum wage computation | Daily, hourly and monthly rates were worked out differently across separate state notifications for each scheduled employment | Rule 3 lays down one common formula for every establishment, dividing the daily rate by eight for the hourly rate and multiplying by twenty six for the monthly rate |
| Weekly rest and overtime | Rest day and overtime entitlements were governed separately under the Factories Act and the Shops and Establishments Act, with differing wage calculations | Rule 7 fixes one common weekly rest day framework with clear rules for substituted rest days and rest day wages across all covered establishments |
| Registers and wage slips | Employers kept separate registers, such as the wage register under the Payment of Wages Act and the muster roll under the Factories Act | Rules 43 and 44 bring these together into the Employee Register, Wages Register and Attendance Register cum Muster Roll, which can be maintained electronically |
| Deduction limits and fines | Deduction ceilings and fine procedures varied under state rules framed separately under the Payment of Wages Act | Rule 13 caps deductions carried forward at not more than fifty percent of wages in a month, and Rule 16 sets one seven day show cause procedure before any fine |
| Claims and appeals | Wage claims were filed under the Payment of Wages Act before an Authority appointed under that Act, separate from minimum wage disputes | Form II and Form III under Rule 41 and Rule 42 create a single claim and appeal window before the authority and appellate authority notified under the Code |
Applicability
Who the Code covers, and who gets special or exempt treatment.
Covered
- Every establishment in West Bengal to which the Code on Wages, 2019 applies, across organised and unorganised sectors, regardless of the number of employees
- Employers responsible for fixing wage rates, paying wages, maintaining registers and issuing wage slips to employees
- Employees engaged through a contractor, whose wages are routed through the principal employer to the contractor
Exempted / special treatment
- The State Government is not covered for the purpose of the State fixing minimum wages of its own employees, under the proviso to Rule 3(1)
- Employees already entitled to more favourable terms under any other law, award, agreement or contract keep those terms, under Rule 7(5)
- Employees who have agreed to part time work are not entitled to full day wages for a normal working day, under Rule 12
Frequently Asked Questions
Answers to what employers ask us most about this rule.
What is the West Bengal Code on Wages Rules, 2026?
These are draft rules framed by the Labour Department, Government of West Bengal under section 67 of the Code on Wages, 2019. They set out how minimum wages are calculated, how wages are paid and deducted, and what registers and wage slips employers must maintain across the state.
Are these rules already in force?
No. They are draft rules published for objections and suggestions. They will come into force only on the date of their final publication in the Official Gazette, after the objection period closes.
What is the notification number and date?
Notification No. Labr/103/Law dated 13 July 2026, issued from Kolkata and published the same day in the Kolkata Gazette, Extraordinary, No. WB(Part I)/2026/SAR 354.
What is the last date to send objections?
Objections and suggestions can be sent within 45 days of publication, which works out to around 27 August 2026.
Where should objections be sent?
To the Secretary, Labour Department, through email, in the proforma stating the name and address of the person or organisation, the rule or sub rule proposed to be modified, and the revised rule or sub rule proposed with reasons.
Which law empowers the State to frame these rules?
Section 67 of the Code on Wages, 2019, which gives the appropriate government the power to make rules to carry out the provisions of the Code.
What registers must an employer maintain under the draft rules?
An Employee Register in Form I, a Register of Wages, Overtime, Advances, Fines and Deductions in Form IV, and an Attendance Register cum Muster Roll in Form IX, kept electronically or physically and preserved for five years after the last entry.
When must a wage slip be issued?
Every employer must issue a wage slip in Form V to each employee on or before the date wages are paid, electronically or in physical form.
How is the weekly rest day worked out?
An employee is entitled to one paid rest day a week, ordinarily a Sunday for a six day working week. If the employee works on the rest day, a substituted rest day must be given, and wages for the day worked are paid at the overtime rate.
How is the minimum daily wage converted to an hourly or monthly rate?
Under Rule 3, the daily rate is divided by eight to arrive at the hourly rate, and multiplied by twenty six to arrive at the monthly rate, with amounts of half a rupee or more rounded up and smaller amounts ignored.
What happens if deductions from wages exceed fifty percent?
Under Rule 13, the excess over fifty percent is carried forward to later wage periods and recovered in instalments, so that recovery in any single month still does not exceed fifty percent of that month's wages.
What is the procedure before an employer can impose a fine on an employee?
The employer must first give the employee written or electronic intimation of the alleged act or omission and seven days to show cause. Once the charge is established, the fine is imposed and, if no reply is received within seven days, it is intimated to the employee within fifteen days.
Who receives the wages of an employee who dies while employed?
The person nominated by the employee in Form VII. If the amount remains unpaid for three months after it becomes due, the employer deposits it with the Assistant Labour Commissioner, who then disburses it to the nominee.
Can an employer compound an offence and how?
Yes, for offences that are compoundable under section 56 of the Code. The accused applies in Form VI to the notified Gazetted Officer, who may compound the offence for fifty percent of the maximum fine and issue a composition certificate within ten days of payment.
What happens to establishments in West Bengal after the rules are finalised?
Once notified in final form, every establishment covered by the Code on Wages, 2019 in West Bengal will have to follow these rules for minimum wages, wage payment, registers, wage slips, deductions and the claims and appeal process, replacing the earlier state rules on the subject.
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.