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REGD. No. D. L.-33004/99
CG-DL-E-31122025-268946
EXTRAORDINARY
PART II—Section 3—Sub-section (i)
PUBLISHED BY AUTHORITY
No. 850] NEW DELHI, TUESDAY, DECEMBER 30, 2025/PAUSHA 9, 1947
MINISTRY OF LABOUR AND EMPLOYMENT
NOTIFICATION
New Delhi, the 30th December, 2025
G.S.R. 936(E).—Whereas, subsequent to the enactment of the Code on Wages, 2019
(29 of 2019) (in short the said Code) by Parliament, the draft Code on Wages (Central) Rules,
2020 were published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-Section (i) vide
Notification number G.S.R. 432(E), dated 7th July, 2020 inviting objections and suggestions as
required under section 67 of the said Code;
And whereas, vide notification number S.O. 4604 (E), dated 18th December 2020 and S.O. 5322
(E), dated 21st November, 2025, published in the Gazette of India, Extraordinary, Part II, Section
3, Sub-Section (ii), all the provisions of the said Code have been brought into force;
And whereas, in view of the provisions relating to constitution of Central Advisory Board were
brought into force on 18th December, 2020, the Code on Wages (Central Advisory Board) Rules,
2021 were published separately on 1st March, 2021;
Now therefore, the following draft rules, which the Central Government proposes to make in
exercise of the powers conferred by section 67 of the Code on Wages, 2019 (29 of 2019) read with
section 24 of the General Clauses Act, 1897 (10 of 1897) and in supersession of the –
(i) The Payment of Wages (Procedure) Rules, 1937;
(ii) The Payment of Wages (Nomination) Rules, 2009;
(iii) The Minimum Wages (Central) Rules, 1950;
(iv) The Minimum Wages (Central Advisory Board) Rules, 2011;
(v) The Ease of Compliance to Maintain Register under various Labour Laws Rules, 2017 to the
extent these rules are made in exercise of the powers conferred by section 13 of the Equal
Remuneration Act, 1976 (25 of 1976), section 29 and section 30 of the Minimum Wages Act, 1948
(11 of 1948) and section 26 of the Payment of Wages Act, 1936 (4 of 1936) and applicable
accordingly;
(vi) The Payment of Bonus Rules, 1975;
(vii) The Equal Remuneration Rules, 1976; and
(viii) The Central Advisory Committee on Equal Remuneration Rules, 1991;
(ix) The Payment of Wages (Procedure) Application to Scheduled employments Rules, 1962;
(x) The Payment of Wages (Mines) Rules, 1956;
(xi) The Payment of Undisbursed Wages (Mines) Rules, 1989;
(xii) The Payment of Wages (Air Transport Services) Rules, 1968;
(xiii) The Payment of Undisbursed Wages (Air Transport Services) Rules, 1988;
(xiv) The Payment of Wages (Railways) Rules, 1938;
(xv) The Payment of Wages (Deductions for National Defence Fund and Defence Savings Scheme)
Rules, 1972;
(xvi) The Payment of Wages (Manner of Recovery of excess Deductions) Rules, 1966;
(xvii) The Code on Wages (Central Advisory Board) Rules, 2021;and
(xviii) The Code on Wages (Central Advisory Board) Amendment Rules, 2025;
made by the Central Government in exercise of the powers conferred by the Payment of Wages
Act, 1936 (4 of 1936), the Minimum Wages Act, 1948 (11 of 1948), the Payment of Bonus Act,
1965 (21 of 1965) and the Equal Remuneration Act, 1976 (25 of 1976), as the case may be, which
are repealed by section 69 of the said Code on Wages, 2019 (29 of 2019), except as respects things
done or omitted to be done before such supersession, are hereby notified, as required by sub-
section (1) of said section 67, for information of all persons likely to be affected thereby and the
notice is hereby given that the said draft notification will be taken into consideration after the
expiry of a period of forty-five days from the date on which the copies of the Official Gazette in
which this notification is published, are made available to the public;
Objections and suggestions, if any, may be addressed to Shri Nitesh Bhasin, Under Secretary
(wagecell@nic.in), Government of India, Ministry of Labour and Employment, Shram Shakti
Bhawan, Rafi Marg, New Delhi-110001;
Objections and suggestions, which may be received from any person with respect to the said draft
notification before expiry of the period specified above, will be considered by the Central
Government.
DRAFT RULES
CHAPTER I
PRELIMINARY
1. Short title, extent and commencement.-(1) These rules may be called the Code on Wages
(Central) Rules, 2025.
(2) They extend to the whole of India.
(3) They shall come into force on the date of their publication in the Official Gazette.
2. Definitions.- (1) In these rules, unless the subject or context otherwise requires, —
a. “authority” means the authority appointed by the Central Government under sub-
section (1) of section45;
b. “appellate authority” means the appellate authority appointed by the Central
Government under sub-section (1) of section 49;
c. “appeal” means an appeal under sub-section (1) of section 49;
d. “Code” means the Code on Wages, 2019 (29 of 2019);
e. “committee” means a committee appointed by the Central Government under clause
(a) of sub-section (1) of section 8;
f. “day” means a period of 24 hours beginning at mid-night;
(g)"family" means all or any of the following relatives of an employee namely:—
(a) a spouse;
(b) a minor legitimate or adopted child dependent upon the employee ;
(c) a child who is wholly dependent on the earnings of the employee, and who is—
(i) receiving education, till he attains the age of twenty-one years; and
(ii) an unmarried daughter;
(d) a child who is infirm by reason of any physical or mental abnormality or injury and is
wholly dependent on the earnings of the employee, so long as the infirmity continues;
(e) dependent parents (including father-in-law and mother-in-law of a woman
employee), whose income from all sources does not exceed such income as may be
specified by the Central Government from time to time;
(h) “Form” means a form appended to these rules;
(i) “highly skilled occupation” means an occupation which calls in its performance a specific
level of perfection and required competence acquired through intensive technical or
professional training or practical occupational experience for a considerable period and also
requires of an employee to assume full responsibility for his judgment or decision involved
in the execution of such occupation;
(j) “Inspector-cum-Facilitator” means a person appointed by the Central Government, by
notification under sub-section (1) of section 51;
(k) ”Geographical Area” means, the areas notified as such by the Central Government from
time to time.
(l) “registered trade union” means a trade union registered under The Industrial Relations
Code, 2020 (35 of 2020);
(m) “Schedule” means a Schedule annexed to these rules;
(n) “section” means a section of the Code;
(o) “semi-skilled occupation” means an occupation which in its performance requires the
application of skill gained by the experience on job which is capable of being applied under
the supervision or guidance of a skilled employee and includes supervision over the unskilled
occupation;
(p) “skilled occupation” means an occupation which involves skill and competence in its
performance through experience on the job or through training as an apprentice in a
technical or vocational institute and the performance of which calls for initiating and
judgment;
(q) “unskilled occupation” means an occupation which in its performance requires the
application of simply the operating experience and involves no further skills.
(2) Words and expressions used in these rules and not defined but defined in the Code shall
have the meanings respectively assigned to them under the Code.
CHAPTER II
Minimum Wages
3. Manner of calculating the minimum rate of wages.–(1) For the purposes of sub-section (5)
of section 6, the minimum rate of wages shall be fixed on the day basis keeping in view the
following criteria, namely:-
(i) the standard working class family which includes a spouse and two children apart from
the earning employee; an equivalent of three adult consumption units;
(ii) a net intake of 2700 calories per day per consumption unit;
(iii) 66 meters cloth per year per standard working class family;
(iv) housing rent expenditure to constitute 10 per cent of food and clothing expenditure;
(v) fuel, electricity and other miscellaneous items of expenditure to constitute 20 percent of
minimum wage; and
(vi) expenditure for children education, medical requirement, recreation and expenditure on
contingencies to constitute 25 percent of minimum wage;
(2)When the rate of wages for a day is fixed, then, such amount shall be divided by eight for fixing
the rate of wages for an hour and multiplied by twenty six for fixing the rate of wages for a month
and in such division and multiplication the factors of one-half and more than one-half shall be
rounded as next figure and the factors less than one-half shall be ignored. In case of a five day
working week, the hourly rate of minimum wages so calculated shall be used to derive the
minimum wages for the day.
4. Norms for fixation of minimum rate of wages.-(1) While fixing the minimum rates of wages
under section 6, the Central Government shall take into account the following:
(i) geographical area,
(ii) experience in the area of employment, and
(iii) level of skill required for working under the categories of unskilled, semi-
skilled, skilled and highly skilled.
Provided that the Central Government shall not fix minimum wages and allowances of Central
Government employees under this Code.
(2) The Central Government shall constitute a technical committee for the purpose of advising
the Central Government in respect of skill categorization of occupation, arduousness of work,
hazardous occupations or processes and underground work and like other categorization, which
shall consist of the following members, namely:-
i. Director General of Employment, Ministry of Labour and Employment, Government
of India- Chairperson;
ii. Joint Secretary in-charge of Wage Division in the Ministry of Labour and Employment,
Government of India, - Member;
iii. Chief Labour Commissioner (Central) - Member;
iv. Joint Secretary in-charge of skill development in the Ministry of Skill Development
and Entrepreneurship, Government of India, - Member;
v. Two technical experts in wage determination as nominated by the Central Government
-Members;
vi. Two representatives each of employers and employees who are experts in the area of
skill development; and - Members
(vii) Director/ Deputy Secretary in the Wage Division in the Ministry of Labour and
Employment, Government of India, - Member Secretary.
(3) The Central Government may, on the advice of the technical committee referred to in sub-rule
(2), by notification update Schedule E in respect of categorization of occupations into unskilled,
semi-skilled, skilled and highly skilled by modifying, adding, or deleting any entry in respect of
occupations specified in Schedule E.
(4) The technical committee referred in sub-rule (2) shall while advising the Central Government
under sub-rule (3) take into account, to the possible extent, the national classification of
occupation or national skills qualification framework or other similar framework for the time
being formulated to identify occupations.
5. Interval for revision of variable dearness allowance.—The cost of living allowance and the cash
value of the concession in respect of essential commodities at concession rate shall be computed once
before 1st April and then before1st October in every year to revise the variable dearness allowance
payable to the employees on the minimum wages considering the Average Consumer Price Index
Number for Industrial Workers published by the Labour Bureau, Ministry of Labour and Employment,
Government of India.
6. Number of hours of work which shall constitute a normal working day. —(1) The number
of hours of work which shall constitute a normal working day inclusive of one or more specified
intervals shall be as per general or special order, issued from time to time.
(2) The period of work of an employee shall be so arranged that inclusive of the intervals of rest,
the spread over shall not exceed the number of hours as per general or special order, issued from
time to time.
7. Weekly day of rest.— (1) Subject to the provisions of this rule, an employee shall be allowed
rest of one day or more than one day as the case may be, every week (hereinafter referred to as
“the rest days”) which in case of six day week shall ordinarily be Sunday and in case less of than
six day week shall include Saturday and Sunday, but the employer may fix any other days of the
week as the rest days for any employee or class of employees.
Provided that in a six-day working week or less than six days working week, as the case
may be, the remaining days of the week shall be paid rest days for such employees.
Provided that an employee shall be entitled for the rest days under this sub-rule if he has
worked under the same employer in case of six-day week for a continuous period of not less than
six days and in case of less than six day working week for a continuous period of the stipulated
number of working days as the case may be.
Provided further that the employee shall be informed of the days fixed as the rest days
and of any subsequent change in the rest days before the change is effected, by display of a notice
to that effect at a conspicuous place in the place of employment.
Explanation.- For the purpose of computation of the continuous period of not less than six days
or the stipulated number of working days in a week specified in the second proviso to this sub-
rule,
(a) any day on which an employee is required to attend for work but is given only an
allowance for attendance and is not provided with work,
(b) any day on which an employee is laid off on payment of compensation under the
Industrial Relations Code, 2020 (35 of 2020), and
(c) any leave or holiday, with or without pay, granted by the employer to an employee
in the period of six days or during the stipulated number of working days of a week as
the case may be, immediately preceding the rest days,
shall be deemed to be days on which the employee has worked.
(2) Any such employee shall not be required or allowed to work on the rest day unless he has or
will have a substituted rest day for a whole day on one of the working days in a week immediately
before or after the rest day:
Provided that no substitution shall be made which will result in the employee working for
more than ten days consecutively without a rest day for a whole day.
(3) Where in accordance with the foregoing provisions of this rule, any employee works on a rest
day and has been given a substituted rest day on any one of the working days before or after the
rest day, the rest day shall, for the purpose of calculating the weekly hours of work, be included
in the week in which the substituted rest day occurs.
(4) An employee shall be granted, for rest day, wages calculated at the rate applicable to the next
preceding day; and where he works on the rest day and has been given a substituted rest day,
then, he shall be paid wages for the rest day on which he worked, at the overtime rate and wages
for the substituted rest day at the rate applicable to the next preceding day:
Provided that in case of six-day week where
i. the minimum rate of wages of the employee as notified under the Code has been worked
out by dividing the minimum monthly rate of wages by twenty- six; or
ii. the actual daily rate of wages of the employee has been worked out by dividing the
monthly rate of wages by twenty-six and such actual daily rate of wages is not less than
the notified minimum daily rate of wages of the employee,
then, no wages for the rest day shall be payable; and
iii. the employee works on the rest day and has been given a substituted rest day, then, he
shall be paid, only for the rest day on which he worked, an amount equal to the wages
payable to him at the overtime rate;
and, if any dispute arises whether the daily rate of wages has been worked out in
accordance with the provisions of this proviso, the Chief Labour Commissioner (Central)
or the Deputy Chief Labour Commissioner (Central) having territorial jurisdiction may,
on application made to him in this behalf, decide the same, after giving an opportunity to
the parties concerned to make written representations.
Provided further that in case of an employee governed by a piece-rate system, he shall be
paid wages for the rest day on which he works, at the overtime rate and wages for the substituted
rest day at the rate applicable to the next preceding day.
Explanation.-In this sub-rule ‘next preceding day’ means the last day on which the employee has
worked, which precedes the rest day or the substituted rest day, as the case may be; and where
the substituted rest day falls on a day immediately after the rest day, the next preceding day
means the last day on which the employee has worked, which precedes the rest day.
(5) The provisions of this rule shall not operate to the prejudice of more favourable terms, if any,
to which an employee may be, entitled under any other law or under the terms of any award,
agreement or contract of service, and in such a case, the employee shall be entitled only to more
favourable terms aforesaid.
Explanation.-For the purposes of this rule, ‘week’ shall mean a period of seven days beginning at
midnight on Saturday night.
8.Night shifts.—Where an employee in an employment works on a shift which extends beyond
midnight, then, -
a. a rest day for the whole day for the purposes of rule 7 shall, in this case
means a period of twenty-four consecutive hours beginning from the
time when his shift ends; and
b. the following day in such a case shall be deemed to be the period of
twenty-four hours beginning from the time when such shift ends, and the
hours after midnight during which such employee was engaged in work
shall be counted towards the previous day.
9. The extent and conditions for the purposes of sub-section (2) of section 13.-In case of
employees
a. engaged in any emergency which could not have been foreseen or
prevented;
b. engaged in work of the nature of preparatory or complementary work
which must necessarily be carried on outside the limits laid down for the
general working in the employment concerned;
c. whose employment is essentially intermittent;
d. engaged in any work which for technical reasons has to be completed
before the duty is over; and
e. engaged in a work which could not be carried on except at times
dependent on the irregular action of natural forces,
the number of hours of work which shall constitute a normal working day inclusive of one or
more specified intervals and the spread over of the hours of work of the employee may exceed
the number of hours as specified by general or special order, issued from time to time, under Rule
6.
10. Longer wage period.- The longer wage period for the purposes of minimum rate of wages
under section 14 shall be by the month.
CHAPTER III
Floor Wages
11. Manner of fixing floor wage.—(1) The Central Advisory Board referred to in sub-section
(1) of section 42 (hereinafter referred to as the Board) shall be consulted by the Central
Government for the purpose of fixing the floor wage under sub-section (1) of section 9, taking
into account the minimum living standard including the food, clothing, housing and any other
factors considered appropriate by the Central Government from time to time of the standard
working class family as specified in clause (i) of sub-rule (1) of rule 3.
(2) The advice of the Board obtained in consultation under sub-rule (1) shall be circulated by the
Central Government to all State Governments for consultation with them.
(3) The advice of the Board referred to in sub-rule (2) and the views of the State Governments
received in consultation referred to in that sub-rule shall be considered before fixing the floor
wage under sub-rule (1).
(4) The Central Government may revise the floor wage fixed under sub-rule (1) ordinarily at an
interval not exceeding five years and undertake adjustment for variations in the cost of living
periodically in consultation with the Board.
CHAPTER IV
Payment of Wages
12. Circumstances under clause (ii) of the proviso to section 10.—An employee shall not be
entitled to receive wages for a full normal working day under section 10, if he is not entitled to
receive such wage under any other labour law for the time being in force.
13. Recovery under sub-section (4) of section 18.-Where the total deductions authorized
under sub-section (2) of section 18 exceed fifty per cent. of the wages of an employee, the excess
shall be carried forward and recovered from the wages of succeeding wage period or wage
periods, as the case may be, in such installments so that the recovery in any month shall not
exceed the fifty per cent. of the wages of the employee in that month.
14.The authority under sub-section (1) of section 19.- The Deputy Chief Labour
Commissioner (Central) having jurisdiction over the place of work of the employee concerned
shall be the authority for the purposes of sub-section (1) of section 19.
15. The manner of exhibiting the notice under sub-section (2) of section 19.- A notice
referred to in sub-section (2) of section 19 shall be displayed in physical form or electronically in
Hindi, English and local language at the conspicuous places in the premises of the work place in
which the employment is carried on, so that every concerned employee would be able easily to
read the contents of the notice and a copy of the notice shall be sent electronically or by registered
post to the Inspector-cum-Facilitator having jurisdiction.
16. The procedure under sub-section (3) of section 19.-The employer shall give an intimation
electronically or in writing specifying therein the detailed particulars for obtaining the approval
of the imposition of fine to the Deputy Chief Labour Commissioner (Central) referred to in rule
14 who shall, before granting or refusing the approval, give opportunity of being heard to the
employee and the employer concerned and shall dispose of the matter within Thirty days from
the date of receiving such intimation, failing which it shall be deemed to be approved.
17. Intimation of deduction.-(1)Where an employer makes any deduction in pursuance of the
proviso to sub-section (2) of section 20, he shall make intimation electronically or by registered
post of such deduction to the Inspector-cum-Facilitator having jurisdiction within Ten days from
the date of such deduction explaining therein the reason of such deduction.
(2) The Inspector-cum-Facilitator shall, after receiving intimation under sub-rule (1), examine
such intimation and if he finds that the explanation given therein is in contravention of any
provision of the Code or the rules made there under, he shall initiate appropriate action under
the Code against the employer within thirty days from the date of receipt of such intimation.
18. Procedure for deduction under sub-section (2) of section 21.-Any employer desiring to
make deduction for damages or loss under sub-section (1) of section 21 from the wages of an
employee shall,-
i. explain to the employee in writing the value of damage or loss of goods
expressly entrusted to the employee for custody or for loss of money for which
he is required to account and how such damages or loss is directly attributable
to the neglect or default of the employee; and
ii. give the employee an opportunity to submit any explanation and thereafter,
deduction for any damages or loss, if made, shall be intimated to the employee
within fifteen days from the date of such deduction.
19. Conditions regarding recovery of advance under section 23.-The recovery of,-
i. advances of money given to an employee after the employment begins under clause
(b) of section 23; or
ii. advances of wages to an employee not already earned under clause (c) of section 23,
as the case may be, shall be made by the employer from the wages of the concerned employee in
installments determined by the employer, so as any or all installments in a wage period, shall not
exceed fifty per cent. of the wages of the employee subject to the ceiling specified in rule 13 in
that wage period and the particulars of such recovery shall be recorded in the register maintained
in Form-IV.
20. Deduction under section 24.-Deductions for recovery of loans granted for house building
or other purposes approved by the Central Government and the interest due in respect thereof
shall be as per extant instructions or guidelines of the Central Government regulating the extent
to which such loans may be granted and the rate of interest that shall be payable thereon.
CHAPTER V
Payment of Bonus
21. Calculation of set on or set off for the sixth accounting year.-For the sixth accounting year,
set on or set off, as the case may be, shall be made under clause (i) of sub-section (7) of section
26, in the manner illustrated in Schedule A, taking into account the excess or deficiency, if any, as
the case may be, of the allocable surplus set on or set off in respect of the fifth and sixth accounting
years.
22. Calculation of set on or set off for the seventh accounting year.-For the seventh
accounting year, set on or set off, as the case may be, shall be made under clause (ii) of sub-section
(7) of section 26, in the manner illustrated in Schedule A, taking into account the excess or
deficiency, if any, as the case may be, of the allocable surplus set on or set off in respect of the fifth,
sixth and seventh accounting years.
23. Computation of gross profits under clause (a) of section 32.-The gross profits derived by
an employer from an establishment in respect of the accounting year shall in the case of banking
company, be calculated in the manner specified in Schedule B.
24. Computation of gross profits under clause (b) of section 32.-The gross profits derived by
an employer from an establishment in respect of the accounting year in a case other than banking
company, be calculated in the manner specified in Schedule C.
25. Deduction of further sums under clause (c) of section 34.-The further sums as are
specified in respect of the employer in Schedule D shall be deducted from the gross profit as prior
charges under clause (c) of section 34.
26. Manner of carrying forward under sub-section (1) of section 36.- Where for any
accounting year, the allocable surplus exceeds the amount of maximum bonus payable to the
employees in the establishment under section 26, then, the excess shall, subject to a limit of
twenty per cent. of the total salary or wage of the employees employed in the establishment in
that accounting year, be carried forward for being set on in the succeeding accounting year and
so on up to and inclusive of the fourth accounting year to be utilised for the purpose of payment
of bonus in such manner as illustrated in Schedule A.
27. Manner of carrying forward under sub-section (2) of section 36.- Where for any
accounting year, there is no available surplus or the allocable surplus in respect of that year falls
short of the amount of minimum bonus payable to the employees in the establishment under
section 26, and there is no amount or sufficient amount carried forward and set on under rule 26
which could be utilized for the purpose of payment of the minimum bonus, then, such minimum
amount or the deficiency, as the case may be, shall be carried forward for being set off in the
succeeding accounting year and so on up to and inclusive of the fourth accounting year in such
manner illustrated in Schedule A.
CHAPTER VI
Central Advisory Board
A. Procedure of Central Advisory Board under sub-section (10) of section 42
28. Constitution of the Board.-(1) The Board shall consist of the persons to be nominated by the
Central Government representing employers and employees as specified in clauses (a) and (b) of
sub-section (1) of section 42 and the independent persons and representatives of the State
Governments as specified in clauses (c) and (d) of that sub-section.
(2) The persons representing employers as referred to in clause (a) of sub-section (1) of section
42 shall be twelve and the persons representing employees referred to in clause (b) of that sub-
section shall also be twelve.
(3) The independent persons specified in clause (c) of sub-section (1) of section 42 to be
nominated by the Central Government shall consist of the following, namely:-
(i) the Chairperson;
(ii) two Members of Parliament;
(iii) four members each of whom, shall be a professional in the field of wages and labour related
issues;
(iv) one member who is or has been a presiding officer of an Industrial Tribunal constituted by
the Central Government under section 44 of the Industrial Relations Code, 2020 (35 of 2020); and
(v) two members, each of whom shall be the Chairperson of such State Advisory Board referred
to in sub-section (4) of section 42, to the extent possible, has been taken in rotation from the
States.
(4) The five representatives of the State Governments referred to in clause (d) of section 42 shall
each be the Principal Secretary or Secretary or Commissioner of the State Labour Department of
such States as the Central Government may determine from time to time on rotation basis.
(5) The Central Government shall, while nominating the members of the Board, take into account
that the independent members under sub-rule (2) shall not exceed one-third of the total members
of the Board and one third of the members of the Board shall be women.
29. Additional functions of the Board.- In addition to the functions specified in sub-section (3)
of section 42, the Board on reference by the Central Government advise that Government on the
issue relating to the fixation of minimum wages in respect of-
(i) working journalists as defined in clause (zzm) of section 2 of the occupational safety, health
and working conditions Code, 2020 (37 of 2020); and
(ii) sales promotion employees as defined in clause (zze) of section 2 of the occupational safety,
health and working conditions Code, 2020 (37 of 2020).
30. Meeting of the Board. - The Chairperson may, subject to the provisions of rule 32, call a
meeting of the Board at any time he thinks fit:
Provided that on requisition in writing from not less than one half of the members, the
Chairperson shall call a meeting within thirty days from the date of the receipt of such requisition.
31. Notice of meetings. - The Chairperson shall fix the date, time and place of every meeting and
a notice in writing containing the aforesaid particulars along with a list of business to be
conducted at the meeting shall be sent to each member by registered post and electronically at
least fifteen days before the date fixed for such meeting:
Provided that in the case of an emergent meeting, notice of seven days only may be given
to every member.
32. Functions of Chairperson. – The Chairperson shall-
(i) preside at the meetings of the Board:
Provided that in the absence of the Chairperson at any meeting, the members shall elect from
amongst themselves by a majority of votes, a member who shall preside at such meeting;
(ii) decide agenda of each meeting of the Board;
(iii) where in the meeting of the Board, if any issue has to be decided by voting, conduct the voting
and count or cause to be counted the secret voting in the meeting.
33. Quorum. - No business shall be transacted at any meeting unless at least one-third of the
members and at least one representative member each of both the employers and an employee
are present:
Provided that, if at any meeting less than one-third of the members are present, the
Chairperson may adjourn the meeting to a date not later than seven days from the date of the
original meeting and it shall thereupon be lawful to dispose of the business at such adjourned
meeting irrespective of the number of members present:
Provided further that the date, time and place of such adjourned meeting shall be
intimated to all the members electronically or by a Registered post.
34. Disposal of business of the Board.- All business of the Board shall be considered at a
meeting of the Board, and shall be decided by a majority of the votes of members present and
voting and in the event of an equality of votes, the Chairperson shall have a casting vote:
Provided that the Chairperson may, if he thinks fit, direct that any matter shall be decided
by the circulation of necessary papers and by securing written opinion of the members:
Provided further that no decision on any matter under the preceding proviso shall be
taken, unless supported by not less than two-thirds majority of the members.
35. Method of voting.- Voting in the Board shall ordinarily be by show of hands, but if any
member asks for voting by ballot, or if the Chairperson so decides, the voting shall be by secret
ballot and shall be held in such manner as the Chairperson may decide.
36. Proceedings of the meetings.- (1) The proceedings of each meeting of the Board showing
inter alia the names of the members present thereat shall be forwarded to each member and to
the Central Government as soon after the meeting as possible, and in any case, not less than seven
days before the next meeting.
(2) The proceedings of each meeting of the Board shall be confirmed with such modification, if
any, as may be considered necessary at the next meeting.
37. Summoning of witnesses and production of documents.- (1) The Chairperson may
summon any person to appear as a witness if required in the course of the discharge of his duty
and require any person to produce any document.
(2) Every person who is summoned and appears as a witness before the Board shall be entitled
to an allowance for expenses by him in accordance with the scale for the time being in force for
payment of such allowance to witnesses appearing before a civil court.
38. Appointment of the committees.- The Central Government may constitute as many
committee under clause (a) of sub-section (1) of section 8 as it considers necessary for the
purposes specified in that clause.
B. Terms of office of members of the Board under sub-section (11) of section 42
39. Term of office of members of the Board.- (1)The term of office of the Chairperson or a
member, as the case may be, shall be normally two years commencing from the date of his
appointment or nomination, as the case may be, under sub-section (1) of section 42:
Provided that such Chairperson or a member shall, notwithstanding the expiry of the said
period of two years, continue to hold office until his successor is appointed or nominated, as the
case may be.
(2) An independent member of the Board nominated to fill a casual vacancy shall hold office for
the remaining period of the term of office of the member in whose place he is nominated.
(3) The official members of the Board shall hold office till they are replaced by respective such
other official members.
(4) Notwithstanding anything contained in sub-rules (1), (2), and (3), the members of the Board
shall hold office during the pleasure of the Central Government.
40. Travelling allowance.-The Chairman and every member of the Board, shall be entitled to
draw travelling and halting allowance for any journey performed by him in connection with his
duties at the rates and subject to the conditions applicable to a Group A officer of the Central
Government.
41. Officers and Staff.- The Central Government may provide a Secretary not below the rank of
Joint Secretary to the Government of India, other officers and staff to the Board, as it may think
necessary for the functioning of the Board.
42. Eligibility for re-nomination of the members of the Board.- An outgoing member shall be
eligible for renomination for the membership of the Board for not more than total two terms.
43. Resignation of the Chairperson and other members of the Board.-(1) A member of the
Board, other than the Chairperson, may, by giving notice in writing to the Chairperson, resign his
membership and the Chairperson may resign by a letter addressed to the Central Government.
(2) A resignation shall take effect from the date of communication of its acceptance or on the
expiry of Thirty days from the date of resignation, whichever is earlier.
(3) When a vacancy occurs or is likely to occur in the membership of the Board, the Chairperson
shall submit a report to the Central Government immediately and the Central Government shall,
then, take steps to fill the vacancy in accordance with the provisions of the Code.
44. Cessation of membership.- If a member of the Board, fails to attend three consecutive
meetings without prior intimation to the Chairperson, he shall, cease to be a member thereof.
45. Disqualification.- (1) A person shall be disqualified for being nominated as, and for being a
member of the Board–
(i) if he is declared to be of unsound mind by a competent court; or
(ii) if he is an un-discharged insolvent; or
(iii) if before or after the commencement of the Code, he has been convicted of an offence
involving moral turpitude.
(2) If any question arises whether a disqualification has been incurred under sub-rule (1), the
decision of the Central Government thereon shall be final.
CHAPTER VII
PAYMENT OF DUES, CLAIMS, etc.
46. Payment under clause (a) of sub-section (1) of section 44.-(1)(a) Every employee shall
make a declaration in Form-VII, nominating a person conferring the right to receive the amount
that may stand in his credit at the event of his death before that amount standing to his credit has
become payable or where the amount has become payable, before payment has been made.
(b) If the employee has a family at the time of making nomination, the nomination shall be in
favour of the spouse or the spouse in preference followed by one or more members of his family;
Provided that nomination made by an employee having a family in favour of a person
other than member of his family shall be invalid;
Provided further that a fresh nomination towards his spouse shall be made by the
employee on his marriage and any nomination made before such marriage shall be deemed to be
invalid.
(c) Where the nomination is wholly or partly in favour of a minor, the employee may appoint a
major person of his family, to be the guardian of the minor nominee or where there is no major
person in the family, he may at his discretion, appoint any other person to be a guardian of the
minor nominee.
(d) If the employee nominates more than one member, he shall specify in the nomination, the
amount or share payable to each of his nominees at his own discretion so as to cover the whole
of the amount that may stand to his credit.
(2) Where any amount payable to an employee under the Code is due after his death or on account
of his whereabouts not being known, and the amount could not be paid to the nominee of the
employee until the expiry of three months from the date the amount had become payable, then,
such amount shall be deposited by the employer with the Deputy Chief Labour Commissioner
(Central) having jurisdiction, who shall disburse the amount to the person nominated by the
employee after ascertaining his identity within two months of the date on which the amount was
so deposited with him.
47. Deposit of the undisbursed dues under clause (b) of sub-section (1) of section 44.-
(1) Where any amount payable to an employee under this Code remains undisbursed because
either no nomination has been made by such employee or for any other reason, such amounts
could not be paid to the nominee of employee until the expiry of six months from the date the
amount had become payable, all such amounts shall be deposited by the employer with the
Deputy Chief Labour Commissioner (Central) having jurisdiction before the expiry of the fifteenth
day after the last day of the said period of six months.
(2) The amount referred to in sub-rule (1) shall be deposited by the employer with the Deputy
Chief Labour Commissioner (Central) having jurisdiction through bank transfer or through a
crossed demand draft obtained from any scheduled bank in India drawn in favour of such Deputy
Chief Labour Commissioner (Central).
48. Manner of dealing with the undisbursed dues under clause (b) of sub-section (1) of
section 44. —(1) The amount referred to in sub rule (1) of rule 29 (hereinafter in this rule
referred to as the amount) deposited with the Deputy Chief Labour Commissioner (Central)
having jurisdiction shall remain with him and be invested in the Central or State Government
Securities or deposited as a fixed deposit in a scheduled bank.
(2) The Deputy Chief Labour Commissioner (Central) having jurisdiction will exhibit, as soon as
maybe possible, a notice containing such particulars regarding the amount as the Deputy Chief
Labour Commissioner (Central) considers sufficient for information at least for fifteen days on
the notice board and also publish such notice in any two local newspapers of vernacular language
commonly understood in the area in which undisbursed wages were earned.
(3) Subject to the provision of sub-rule (4), the Deputy Chief Labour Commissioner (Central)
having jurisdiction shall release the amount to the nominee or to that person who has claimed
such amount, as the case may be, in whose favour such Deputy Chief Labour Commissioner
(Central) has decided, after giving the opportunity of being heard, the amount to be paid.
(4) If the undisbursed amount remains unclaimed for a period of seven years, the same shall be
dealt within the manner as directed by the Central Government from time to time in this behalf.
CHAPTER VIII
FORMS, REGISTERS AND WAGE SLIP
49. The form of a single application. – (1)A single application, may be filed under sub-section
(5) of section 45 in Form-II manually or electronically along with documents specified in the said
Form.
(2) Where an application under sub-section (5) of section 45 is entertained, the authority shall
serve upon the employer electronically or by registered post a notice in Form VIII to appear
before him on the date specified in the notice with all relevant documents and witnesses, if any,
and shall inform the applicant of the date so specified.
(3) If the employer or his representative fails to appear on the specified date, the authority may
hear and determine the application ex-parte.
(4) If the applicant or his representative fails to appear on the specified date without any
reasonable cause shown in advance, the authority may dismiss the application.
50. Appeal.-(1) Any person aggrieved by an order passed by the authority under sub-section (2)
of section 45 may prefer an appeal under sub-section (1) of section 49 in Form-III electronically
or by registered post, along with documents mentioned by the appellant in the said Form, to the
appellate authority having jurisdiction.
Provided that no appeal by an employer shall be admitted unless at the time of preferring the
appeal , the appellant has deposited the claim amount with the appellate authority.
(2) Where an appeal under sub-section (1) of section 49 is entertained, the appellate
authority, shall serve upon the respondent electronically or by registered post a notice in Form
VIII to appear before him on the date specified in the notice and shall inform the appellant of the
date so specified.
(3) The appellate authority shall after hearing the appellant and the respondent shall, by order,
decide the appeal.
51.Form of register, etc.-(1) Every employer of all establishments to which the Code applies
shall maintain under sub-section(1) of section 50, electronically or in physical form in the formats
appended to these Rules, the following registers:
i) Employee Register in Form I,
ii) Register of Wages, Overtime, Advances, Fines and Deductions for Damage
and Loss in Form IV, and
iii) Attendance Register-cum-Muster Roll in Form IX.
(2) All fines and all realisations thereof referred to in sub section (8) of section 19 shall be
recorded in a register to be kept by the employer electronically or in physical form in Form - IV
appended to these rules, and the authority referred to in said sub-section(8) shall be the Deputy
Chief Labour Commissioner (Central) having jurisdiction.
(3) All deductions and all realisations referred to in sub section (3) of section 21 shall be
recorded in a register to be kept by the employer electronically or in physical form in Form IV
appended to these rules.
(4) Registers required to be maintained under these rules shall be preserved for a period of
five years after the date of last entry made therein.
52. Wage slip.-Every employer shall issue wage slips, electronically or in physical form to the
employees in Form V under sub-section (3) of section 50 on or before payment of wages.
53. Manner of holding enquiry under sub-section (1) of section 53.-(1) When a complaint is
filed before the officer appointed under sub-section (1) of section 53 (hereinafter in this rule
referred to as the officer) in respect of the offences referred to in said sub-section either by an
officer authorized for such purpose by the Central Government or by an employee aggrieved or a
registered trade union registered under the Industrial Relations Code, 2020 (35 of 2020) or an
Inspector-cum-Facilitator, the officer, after considering such evidences as produced before him
by the complainant, is of the opinion that an offence has been committed, shall issue summons to
the offender on the address specified in the complaint fixing a date for his appearance.
(2) If the offender to whom the summons has been issued under sub rule (1) appears or is
produced before the officer, he shall explain the offender the offence complained against him and
if the offender pleads guilty, the officer shall impose penalty on him in accordance with the
provisions of the Code and when the offender does not plead guilty, the officer shall take evidence
of the witnesses produced by the complainant on oath and provide opportunity of cross
examination of the witnesses so produced . The officer shall record the statement of the witnesses
on oath and in cross examination in writing and take the documentary evidence on record.
(3) The officer shall, after the complainant’s evidence is complete, provide opportunity of defence
to the accused person and the witnesses produced by the accused shall be cross examined after
their statements on oath by the complainant and documentary evidence in defence shall be taken
on record by the officer.
(4) The officer shall after hearing the parties and considering the evidences both oral and
documentary decide the complaint in accordance with the provisions of the Code.
54. Manner of composition of offences under sub-section (1) of section 56.-(1)An accused
person desirous of making composition of offence under sub-section (1) of section 56 may make
an application in Form VI electronically or manually to the Gazette Officer notified under said
sub-section (1).
(2) The Gazette Officer referred to in sub-rule (1) shall on receipt of such application, satisfy
himself as to whether the offence is compoundable or not under the Code and if the offence is
compoundable and the accused person agrees for the composition, compromise the offence for a
sum of fifty per cent. of the maximum fine provided for such offence under the Code, to be paid
by the accused within thirty days of the order of composition issued by such officer.
(3) Where the offence has been compromised under sub-rule (2) after the institution of the
prosecution, then, the officer shall send a copy of such order made by him for intimation to the
officer referred to in sub-section (1) of section 53 for needful action under sub-section (6) of
section 56.
CHAPTER IX
MISCELLANEOUS
55. Payment of Wages.-Where the employees are employed in an establishment through
contractor, then, the company or firm or association or any other person who is the proprietor of
the establishment shall pay to the contractor the amount payable to him or it, in respect of the
wages of employees in accordance with the provisions of the Code.
Explanation.-For the purpose of this rule, the expression “firm” shall have the meaning as
assigned to it in the Indian Partnership Act, 1932 (9 of 1932).
56. Technical Committee for working Journalist.-The Central Government may, for the
purpose of fixing minimum wages under the code for the working journalist as defined in clause
(zzm) of section 2 of the occupational safety, health and working conditions Code, 2020 (37 of
2020) appoint a technical advisory committee under clause (a) of sub-section (1) of section 8 to
recommend the Central Government in respect of such fixation.
57. Responsibility for payment of minimum bonus.- Where in an establishment, the
employees are employed through contractor and the contractor fails to pay minimum bonus to
them under section 26, then, the company or firm or association or other person as referred to in
the proviso to section 43 shall, on the written information of such failure, given by the employees
or any registered trade union or unions of which the employees are members and on confirming
such failure, pay such minimum bonus to the employees.
58. Annual Return.- The return under these rules shall be filed electronically by every employer
of an establishment to which the Code applies in the relevant columns of the Form specified for
such purpose in the rules made under the Occupational, Safety Health and Working Conditions
Code, 2020 (37 of 2020). A copy of such return shall also be forwarded electronically to the
Labour Bureau, Ministry of Labour and Employment, Government of India.
[F. No. P-11023/03/2025-WC]
ALOK MISHRA, Jt. Secy.
FORM I
(See rule 33)
EMPLOYEE REGISTER
Name of the Establishment
Name of the Employer
Name of the Owner
PAN/TAN of the Employer
Registration Number of the establishment
(Labour Identification Number (LIN) shall be
the Registration Number of the Establishment)
1. Employee Code
2. Name
3. Surname
4. Gender
5. Father’s/Mother’s/Spouse Name
6. Date of Birth
7. Place of Birth
8. Nationality
9. Education Level
10.Date of Joining
11.Designation
12.Category (HS/S/SS/US)*
13.Type of Employment (P/T/FT/T/B)**
14.Details of Posting
15.Pay
16.Promotion
17.Mobile Number
18.Universal Account Number (UAN)
19.PAN
20.Nominee
(To be filled on the basis of Nomination form)
21.Details of Family
22.EPS/NPS
23.ESIC IP No.
24.AADHAAR
25.Bank A/c Number
26.Bank
27.Branch (IFSC)
28.Present Address
29.Permanent Address
30. Service Book No.
31.Date of Exit
32.Reason for Exit
33.Mark of Identification
34.Photo
35. Specimen Signature/Thumb Impression
36.Remarks
* (Highly Skilled/Skilled/Semi skilled/Unskilled)
** (Permanent/Temporary/Fixed Term/Trainee/Badli)
FORM-II
[See rule 31]
[SINGLE APLICATION UNDER SUB-SECTION (5) OF SECTION 45]
BEFORE THE AUTHORITY APPOINTED UNDER SUB SECTION (1) OF SECTION 45 OF THE CODE ON
WAGES, 2019 (29 OF 2019)
FOR…………. AREA………
Application No………………………………………….of 20……
Between ABC and (State the number)………other……………………………………………. Applicant
(Through employees concerned or registered trade union or Inspector- cum- Facilitator
Address……………………………………………………………………………….
And
XYZ…………………………………………………………………………………………….
Address………………………
The application states as follows:
(1) The applicant(s) whose name(s) appear in the attached schedule was/were/has/have been employed
from ……………to…….. as……………...(category) in…………….(establishment) Shri/M/s………engaged in
………….(nature of work) which is/are covered by the Code on Wages, 2019.
(2) The opponent(s) is/are the employer(s) within the meaning of section 2(l) of the Code on Wages, 2019.
(3) (a)The applicant(s) has/ have been paid wages at less than the minimum rates of wages fixed for their
category (categories) of employment(s) under the Code by Rs…. …………..Per day for the period(s)
from………………………to……… ……………….
(b) The applicant(s) has/ have not been paid wages at Rs…………….. Per day for the weekly days of rest
from………………..to…
(c) The applicant(s) has/ have not been paid wages at overtime rate(s) for the period
from…………………..to….
(d) The applicant(s) has/have not been paid wages for period from ………………to……….
(e)Deductions have been made which are in contravention of the Code, from the wage(s) of the applicant(s)
as per details specified in the annexure appended with this application.
(f) The applicant(s) has/have not been paid minimum bonus for the accounting year ……………..
(4) The applicant(s) estimate(s) the value of relief sought byhim/ them on each amount as under:
(a) Rs…….
(b) Rs…….
(c) Rs…….
Total Rs…….
(5) The applicant(s), therefore, pray(s) that a direction may be issued under section 45(2) of the Code on
Wages, 2019 for;
(a) payment of the difference between the wages payable under the Code and the wages actually paid,
(b) payment of remuneration for the days of rest
(c) payment of wages at the overtime rates,
(d) compensation amounting to Rs………………………
(6) The applicant(s) do hereby solemnly declare(s) that the facts stated in this application are true to the
best of his/their knowledge, belief and information.
Dated………….
Signature or thumb-impression of the
employed person(s), or official of a registered
trade union duly authorized or Inspector- cum-
Facilitator.
Note:The applicant(s), if required, may append annexures containing details, with this application.
FORM III
(See rule 32)
APPEAL UNDER SECTION 49(1) OF THE CODE ON WAGES, 2019
BEFORE THE APPELLATE AUTHORITY UNDER THE CODE ON WAGES, 2019
A.B.C
Address……………………………………………………………………………………… ………………..APPELLANT
Vs.
C.D.E.
Address………………………………………………………………………………………………..……… RESPONDENT
DETAILS OF APPEAL:
1. Particulars of the order against which the appeal is made :
Number and date :
The authority who has passed the impugned order:
Amount awarded:
Compensation awarded , if any :
2. Facts of the case :
(Give here a concise statement of facts in a chronological order, each paragraph containing as nearly as
possible a separate issue or fact).
3. Grounds for appeal :
4. Matters not previously filed or pending with any other Court or any Appellate Authority:
The appellant further declares that he had not previously filed any appeal, writ petition or suit regarding
the matter in respect of which this appeal has been made, before any Court or any other Authority or
Appellate Authority nor any such appeal, writ petition or suit is pending before any of them.
5. Reliefs sought :
In view of the facts mentioned above the appellant prays for the following relief(s) :—
[Specify below the relief(s) sought]
6. List of enclosures:
1.
2.
3.
4.
………..
Date :
Place :
Signature of the appellant.
For office use
------------------------------------------------------------------------------------------------------
Date of filing
or
Date of receipt by post
Registration No.
Authorized Signatory
FORM-IV
(See rule 19 and rule 33)
REGISTER OF WAGES, OVERTIME, ADVANCES, FINES AND DEDUCTIONS FOR DAMAGE AND
LOSS
Name of the Establishment
Name of the Employer
Name of the Owner
PAN/TAN of the Employer
Registration Number of the establishment
(Labour Identification Number (LIN) shall be
the Registration Number of the Establishment)
+----+----------------+-------------+------------+------------+--------------------------+-------------+-----------------------+----------------------------------+------------------+-----+-------------+
| Sl.| Sr. No. in Emp | Name | Design | Depart | Duration of | Wage | Total no. of | Total overtie | Rate of wages | | |
| No.| loyee Register | of the | ation | ment | Payment of wages | Period | days workd | hours worked | | | |
| | / | employee | | | (Monthly/ Fortnig | From-To | during | or overtime | Basic | DA | Allowances |
| | Employee | | | | htly/Weekly/ Daily | | the wage | production in | | | |
| | Code | | | | /Piece rated) | | period | case of piece | | | |
| | | | | | | | | workers | | | |
+----+----------------+-------------+------------+------------+--------------------------+-------------+-----------------------+----------------------------------+------------------+-----+-------------+
| (1)| (2) | (3) | (4) | (5) | (6) | (7) | (8) | (9) | (10) | (11)| (12) |
+----+----------------+-------------+------------+------------+--------------------------+-------------+-----------------------+----------------------------------+------------------+-----+-------------+
Amount of wages earned Deductions Net Payment
+-----+-----+------------+----------+----------+--------+--------+---------+-------------+-----------+-------------------+---------------------+----------------+-----------+
| Basic| DA | Allowances | Over | Total | EPF | ESIC | Society | Income | Insurance | Others | Recovery | Recovery on acco | Total Deduc | |
| | | | time | wages | | | | Tax | | | of Fine | unt of Damages/ | tions | |
| | | | | earned | | | | | | | | Losses | | |
+-----+-----+------------+----------+----------+--------+--------+---------+-------------+-----------+-------------------+---------------------+----------------+-----------+
| (13)| (14)| (15) | (16) | (17) | (18) | (19) | (20) | (21) | (22) | (23) | (24) | (25) | (26) | (27) |
+-----+-----+------------+----------+----------+--------+--------+---------+-------------+-----------+-------------------+---------------------+----------------+-----------+
Date of | Receipt by | Nature of acts | Amount | Damage or loss | Signature of |
Payment | employee/Bank | and omissions | of fine | caused to the | Employer/Employer|
| transaction ID | for which fine | imposed | employer by | Representative* |
| | imposed with | | neglect or default| |
| | date | | of the employee | |
+------------+------------------+------------------+-----------+-----------------+------------------+
| (28) | (29) | (30) | (31) | (32) | (33) |
+------------+------------------+------------------+-----------+-----------------+------------------+
*Note: Required in case register is maintained physically.
FORM V
(See rule 34)
WAGE SLIP
Date of issue
Name of the Establishment
Address
Period
1. Name of employee
2. Father’s/Mother’s/Spouse Name
3. Designation
4. UAN
5. Bank Account Number
6. Wage period
7. Rate of wages payable
a. Basic
b. DA
c. Allowances
8. Total attendance/unit of work done
9. Overtime wages
10. Gross wages payable
11. Total deductions
a. PF
b. ESI
c. Others
12. Net wages paid
Employer / Pay-in-charge signature
FORM VI
[See rule 36]
APPLICATION UNDER SUB-SECTION (4) OF SECTION 56 FOR COMPOSITION OF OFFENCE
1. Name of applicant :
2. Father’s / Spouse name :
3. Address of the applicant :
4. Particulars of the offence:….. ..…………………………………………………………………………
……………………………………………………………………………………………………………
……………………………………………………………………………………………………………
………………………………………………………………………………………………….
5. Section of the Code under which the offence is committed
:……………………………………………………………..
6. Maximum fine provided for the offence under the Code
:………………………………………………………………….
7. Whether prosecution against the applicant is pending or not
……………………………………………………..
8. Whether the offence is first offence or the applicant had committed any other offence prior to the
offence. If yes, then, full details of the prior offence.
……………………………………………………………………………………………………………
……………………………………………………………………………………………………………
…………………………………………………………………………………………………..
9. Any other information which the applicant desires to provide
……………………………………………………………………………………………………………
……………………………………………………………………………………………………………
…………………………………………………………………………………………………..
Applicant
(Name and signature)
Dated:
FORM-VII
(See rule 28)
NOMINATION FORM
1. Name of person making nomination:
(In block letters):
2. Father's/Spouse's Name:
3. Date of Birth:
4. Sex:
5. Marital Status:
6. Address:
Permanent:
Temporary:
I hereby nominate the person(s)/cancel the nomination made by me previously and nominate the
person(s) mentioned below to receive any amount due to me from the employer in the event of my death:-
+-----+----------+--------------+-------+---------------------+------------------------------------------------------------------------------------------------------------------+
| (1) | (2) | (3) | (4) | (5) | (6) |
| Name of | Address | Nominee's | Date | Total amount of | If the nominee is minor, name, relationship, and address of the guardian who may receive the amount during the minority of nominee |
| nominee/nominees| | relationship | of | accumulations in | |
| | | with the | Birth | credit to be paid to| |
| | | employee | | each nominee | |
+-----+----------+--------------+-------+---------------------+------------------------------------------------------------------------------------------------------------------+
1. Certified that I have no family and if I acquire a family hereafter, the above nomination shall be deemed
as cancelled.
2. Certified that my father/mother is/are dependent upon me.
3. Strike out whichever is not applicable.
Signature or the thumb impression of the employee
CERTIFICATE BY EMPLOYER
Certified that the above declaration and nomination has been signed/thumb impressed before me
by Shri/Smt/Ku ..............employed in my establishment after he/she has read the entry/entries or have been
read over to him/her by me and got confirmed by him/her in either of the cases.
Signature of the employer or other authorised officer of the establishment and Designation
Place:
Date:
Name and Address of the Factory/Establishment and rubber stamp thereof
FORM VIII
(See rule 31 and rule 32)
(A). FORM OF NOTICE TO THE RESPONDENT TO BE ISSUED BY THE AUTHORITY UNDER SUB-
SECTION (5) OF SECTION 45
(Title of the application)
To
Name
Address
Whereas (name of the applicant) has made the above said application tome under the
Code on Wages, 2019, you are hereby summoned to appear before me in person or by a duly
authorized representative, and required to answer all material questions relating to the
application, or shall be, accompanied by some person duly authorized by you and able to answer
such question on the………….Day of…….20….at………AM/PM, to answer the claim in application
and as the day fixed for the appearance is appointed for the final disposal of the application, you
must be prepared to produce on that day all the witnesses upon whose evidence and the
documents upon which you intend to rely in support of your defense.
Take notice that in default of your appearance on the day mentioned here above, the application
will be heard and disposed of in your absence.
Date…………. Signature of the authority
with seal
(B). FORM OF NOTICE TO THE RESPONDENT TO BE ISSUED BY THE APPELLATE AUTHORITY
UNDER SUB-SECTION (1) OF SECTION 49
(Title of the appeal)
To
Name
Address
Take notice that an appeal (copy of which is enclosed) under section 49 of the Code on Wages,
2019 has been presented by_________(name of appellant) before this appellate authority, and that
the ______ day of ______20____ has been fixed by this appellate authority for the hearing of the
appeal.
If no appearance is made by you in person or by a duly authorized representative to act for you
in this appeal, it will be heard and decided in your absence.
Date…………. Signature of the Appellate authority with seal
FORM IX
(See rule 33)
ATTENDANCE REGISTER CUM MUSTER ROLL
Name of the Establishment
Name of the Employer
Name of the Owner
Registration Number of the establishment
(Labour Identification Number (LIN) shall be
the Registration Number of the Establishment)
For the Month of
+--------+------------+------+-------------+-------+--------------------------+
| Sl. No.| Employee | Name | Designation | Shift | Place of work/Section/Department |
| | Code | | | | |
+--------+------------+------+-------------+-------+--------------------------+
| (1) | (2) | (3) | (4) | (5) | (6) |
+--------+------------+------+-------------+-------+--------------------------+
Date and Time of attendance
(7)
+-------+-----+-----+-----+-----+-----+-----+-----+-----+-----+-----+-----+-----+
| Date | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | |
+-------+-----+-----+-----+-----+-----+-----+-----+-----+-----+-----+-----+-----+
| Time | In | Out | In | Out | In | Out | In | Out | In | Out | In | Out |
+-------+-----+-----+-----+-----+-----+-----+-----+-----+-----+-----+-----+-----+
| | In | Out | In | Out | In | Out | In | Out | In | Out | In | Out |
| | | | | | | | | | | | | |
+-------+-----+-----+-----+-----+-----+-----+-----+-----+-----+-----+-----+-----+
Signature
+-------+-----+-----+-----+-----+-----+-----+-----+-----+-----+-----+-----+-----+
| Date | 12 | 13 | 14 | 15 | 16 | 17 | 18 | 19 | 20 | 21 | | |
+-------+-----+-----+-----+-----+-----+-----+-----+-----+-----+-----+-----+-----+
| Time | In | Out | In | Out | In | Out | In | Out | In | Out | In | Out |
+-------+-----+-----+-----+-----+-----+-----+-----+-----+-----+-----+-----+-----+
| | In | Out | In | Out | In | Out | In | Out | In | Out | In | Out |
| | | | | | | | | | | | | |
+-------+-----+-----+-----+-----+-----+-----+-----+-----+-----+-----+-----+-----+
Signature
+-------+-----+-----+-----+-----+-----+-----+-----+-----+-----+-----+-----+-----+
| Date | 22 | 23 | 24 | 25 | 26 | 27 | 28 | 29 | 30 | 31 | | |
+-------+-----+-----+-----+-----+-----+-----+-----+-----+-----+-----+-----+-----+
| Time | In | Out | In | Out | In | Out | In | Out | In | Out | In | Out |
+-------+-----+-----+-----+-----+-----+-----+-----+-----+-----+-----+-----+-----+
| | In | Out | In | Out | In | Out | In | Out | In | Out | In | Out |
| | | | | | | | | | | | | |
+-------+-----+-----+-----+-----+-----+-----+-----+-----+-----+-----+-----+-----+
Signature
+---------------------------+---------------------------+----------------------------------------------+---------------------------+
| Total number of | Total number of | Brief details of tour or assignment | Signature of |
| days worked | overtime hours worked | outside the work place, if any | Register keeper* |
+---------------------------+---------------------------+----------------------------------------------+---------------------------+
| (8) | (9) | (10) | (11) |
+---------------------------+---------------------------+----------------------------------------------+---------------------------+
*Note: Required in case register is maintained physically.
Schedule A
[See rules 21, 22, 26 and 27]
In this Schedule, the total amount of bonus equal to 8.33 per cent of the annual salary or wage payable to all the
employees is assumed to be Rs. 1,04,167. Accordingly, the maximum bonus to which all the employees are entitled to
be paid (twenty per cent of the annual salary or wage of all the employees) would be Rs. 2,50,000.
+-------+-----+-----+-----+-----+-----+-----+-----+-----+-----+-----+-----+-----+
| Date | 12 | 13 | 14 | 15 | 16 | 17 | 18 | 19 | 20 | 21 | | |
+-------+-----+-----+-----+-----+-----+-----+-----+-----+-----+-----+-----+-----+
| Time | In | Out | In | Out | In | Out | In | Out | In | Out | In | Out |
+-------+-----+-----+-----+-----+-----+-----+-----+-----+-----+-----+-----+-----+
| | In | Out | In | Out | In | Out | In | Out | In | Out | In | Out |
| | | | | | | | | | | | | |
+-------+-----+-----+-----+-----+-----+-----+-----+-----+-----+-----+-----+-----+
Signature
Year|Amount equal to sixty per cent. or |Amount payable as bonus|Set on or Set off of |Total set on or |
|sixty-seven per cent., as the case | |the year carried |set off carried |
|may be, of available surplus | |forward |forward |
|allocable as bonus | | | |
(1) |(2) |(3) |(4) |(5) |(6)
|Rs. |Rs. |Rs. |Rs. |Of
| | | | |(year)
----+--------------------------------------+-----------------------+-----------------------+-----------------------+----------
1 |1,04,167 |1,04,167** |Nil |Nil |
2 |6,35,000 |2,50,000* |Set on |Set on |(2)
| | |2,50,000* |2,50,000* |
3 |2,20,000 |2,50,000* (inclusive of|Nil |Set on |(2)
| |30,000 from year-2) | |2,20,000 |
4 |3,75,000 |2,50,000* |Set on |Set on |(2)
| | |1,25,000 |2,20,000 |(4)
| | | |1,25,000 |
5 |1,40,000 |2,50,000* (inclusive of|Nil |Set on |(2)
| |1,10,000 from year-2) | |1,10,000 |(4)
| | | |1,25,000 |
6 |3,10,000 |2,50,000* |Set on |Set on |(2)
| | |60,000 |Nil + |(4)
| | | |1,25,000 |(6)
| | | |60,000 |
7 |1,00,000 |2,50,000* (inclusive of|Nil |Set on |(6)
| |1,25,000 from year-4 | |35,000 |
| |and 25,000 from year-6)| | |
8 |Nil |1,04,167** (inclusive of|Set off |Set off |(8)
|(due to loss) |35,000 from year-6) |69,167 |69,167 |
9 |10,000 |1,04,167** |Set off |Set off |(8)
| | |94,167 |69,167 |(9)
| | | |94,167 |
10 |2,15,000 |1,04,167** (after |Nil |Set off |(9)
| |setting off 69,167 from| |52,501 |
| |year-8 and 41,666 from | | |
| |year-9) | | |
* Maximum.
+ The balance of Rs. 1,10,000 set on from year-2 lapses.
** Minimum
Schedule B
COMPUTATION OF GROSS PROFITS
[See rule 23]
Accounting year ending .........
+----------+-------------------------------------------------------------+-------------------+------------------+----------+
| Item | Particulars | Amount of | Amount of | Remarks |
| No. | | sub- Items | main Items | |
+----------+-------------------------------------------------------------+-------------------+------------------+----------+
| (1) | (2) | Rs. | Rs. | |
+----------+-------------------------------------------------------------+-------------------+------------------+----------+
| *1. | Net Profit as shown in the Profit and Loss Account after | | | |
| | making usual and necessary provisions. | | | |
| 2. | Add back provision for: | | | |
| | (a) Bonus to employees | | | |
| | (b) Depreciation | | | |
| | (c) Development Rebate Reserve | | | |
| | (d) Any other reserves | | | |
| | Total of Item No.2……….. | Rs………… | | See foot |
| | | | | note(1) |
| | | | | See foot |
| | | | | note(1) |
| 3. | Add back also: | | | |
| | (a) Bonus paid to employees in respect of previous | | | See foot |
| | accounting years. | | | note(1) |
| | (b) The amount debited in respect of gratuity paid or | | | |
| | payable to employees in excess of the aggregate of – | | | |
| | (i) the amount, if any, paid to, or provided for payment to,| | | |
| | an approved gratuity fund; and | | | |
| | (ii) the amount actually paid to employees on their | | | |
| | retirement or on termination of their employment for any | | | |
| | reason. | | | |
| | (c) Donations in excess of the amount admissible for | | | |
| | income-tax . | | | |
| | (d) Capital expenditure (other than capital expenditure on | | | |
| | scientific research which is allowed as a deduction under | | | |
| | any law for the time being in force relating to direct | | | |
| | taxes) and capital losses (other than losses on sale of | | | |
| | capital assets on which depreciation has been allowed for | | | |
| | income tax). | | | |
| | (e) Any amount certified by the Reserve Bank of India in | | | |
| | terms of sub- section (2) of section 34A of the Banking | | | |
| | Regulation Act, 1949 (10 of 1949). | | | |
| | (f) Losses of, or expenditure relating to, any business | | | |
| | situated outside India. | | | |
| | Total of Item No.3……….. | Rs………. | | See foot |
| | | | | note(1) |
| 4. | Add also income, profits or gains (if any ) credited | | | |
| | directly to published or disclosed reserves, other than- | | | |
+----------+-------------------------------------------------------------+-------------------+------------------+----------+
(i) capital receipts and capital profits (including profits on the sale of
capital assets on such depreciation has not been allowed for income-
tax);
(ii) profits of, and receipts relating to , any business situated outside
India;
(iii) income of foreign banking companies from investment outside
India.
Net total of Item No.4…….
Rs…………
5. Total of Item Nos.1, 2, 3 and 4… Rs…………
6. Deduct :
(a) Capital receipts and capital profits (other than profits on the sale of
assets on which depreciation has been allowed for income-tax).
(b) Profits of, and receipts relating to any business situated outside India.
(c) Income of foreign banking companies from investments outside India
.
(d) Expenditure or losses (if any ) debited directly to published or
disclosed reserves, other than –
(i) capital expenditure and capital losses (other than losses on sale of
capital assets on which depreciation has not been allowed for income-
tax );
(ii) losses of any business situated
See foot
note (2)
See foot
note (2)
See foot
note (2)
outside India.
(e) In the case of foreign banking companies proportionate
administrative (overhead) expenses of head-office allocable to Indian
business.
(f) Refund of any excess direct tax paid for previous accounting years
and excess provision if any of previous accounting years, relating to
bonus, depreciation or development rebate, if written back.
(g) Cash subsidy, if any, given by the government or by anybody
corporate established by any law for the time being in force or by any
other agency through budgetary grants, whether given directly or
through any agency for specified purposes and the proceeds of which are
reserved for such purposes .
Total of Item No. 6 ……
Rs……………..
See foot
note (3)
See foot
note (2)
See foot
note (2)
7. Gross profits for purposes of bonus (Item No. 5 minus Item No. 6) Rs……………..
Explanation.— In sub-item (b) of Item 3, "approved gratuity fund" has the same meaning assigned to it in clause (5)
of section 2 of the Income Tax Act,1961.
Foot-note:-
(1) If, and to the extent, charged to Profit and Loss Account.
(2) If, and to the extent, credited to Profit and Loss Account.
(3) In the proportion of Indian Gross Profit (Item No. 7) to Total World Gross Profit (as per consolidated profit and
loss account adjusted as in Item No. 2 above only)]
Schedule D
[See rule 25]
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THE GAZETTE OF INDIA : EXTRAORDINARY
(3) The Central Government may, on the advice of the technical committee referred to in sub-rule
(2), by notification update Schedule E in respect of categorization of occupations into unskilled,
semi-skilled, skilled and highly skilled by modifying, adding, or deleting any entry in respect of
occupations specified in Schedule E.
(4) The technical committee referred in sub-rule (2) shall while advising the Central Government
under sub-rule (3) take into account, to the possible extent, the national classification of
occupation or national skills qualification framework or other similar framework for the time
being formulated to identify occupations.
5. Interval for revision of variable dearness allowance.—The cost of living allowance and the cash
value of the concession in respect of essential commodities at concession rate shall be computed once
before 1st April and then before1st October in every year to revise the variable dearness allowance
payable to the employees on the minimum wages considering the Average Consumer Price Index
Number for Industrial Workers published by the Labour Bureau, Ministry of Labour and Employment,
Government of India.
6. Number of hours of work which shall constitute a normal working day. —(1) The number
of hours of work which shall constitute a normal working day inclusive of one or more specified
intervals shall be as per general or special order, issued from time to time.
(2) The period of work of an employee shall be so arranged that inclusive of the intervals of rest,
the spread over shall not exceed the number of hours as per general or special order, issued from
time to time.
7. Weekly day of rest.— (1) Subject to the provisions of this rule, an employee shall be allowed
rest of one day or more than one day as the case may be, every week (hereinafter referred to as
“the rest days”) which in case of six day week shall ordinarily be Sunday and in case less of than
six day week shall include Saturday and Sunday, but the employer may fix any other days of the
week as the rest days for any employee or class of employees.
Provided that in a six-day working week or less than six days working week, as the case
may be, the remaining days of the week shall be paid rest days for such employees.
Provided that an employee shall be entitled for the rest days under this sub-rule if he has
worked under the same employer in case of six-day week for a continuous period of not less than
six days and in case of less than six day working week for a continuous period of the stipulated
number of working days as the case may be.
Provided further that the employee shall be informed of the days fixed as the rest days
and of any subsequent change in the rest days before the change is effected, by display of a notice
to that effect at a conspicuous place in the place of employment.
Explanation.- For the purpose of computation of the continuous period of not less than six days
or the stipulated number of working days in a week specified in the second proviso to this sub-
rule,
(a) any day on which an employee is required to attend for work but is given only an
allowance for attendance and is not provided with work,
(b) any day on which an employee is laid off on payment of compensation under the
Industrial Relations Code, 2020 (35 of 2020), and
(c) any leave or holiday, with or without pay, granted by the employer to an employee
in the period of six days or during the stipulated number of working days of a week as
the case may be, immediately preceding the rest days,
shall be deemed to be days on which the employee has worked.
(2) Any such employee shall not be required or allowed to work on the rest day unless he has or
will have a substituted rest day for a whole day on one of the working days in a week immediately
before or after the rest day:
Provided that no substitution shall be made which will result in the employee working for
more than ten days consecutively without a rest day for a whole day.
(3) Where in accordance with the foregoing provisions of this rule, any employee works on a rest
day and has been given a substituted rest day on any one of the working days before or after the
rest day, the rest day shall, for the purpose of calculating the weekly hours of work, be included
in the week in which the substituted rest day occurs.
(4) An employee shall be granted, for rest day, wages calculated at the rate applicable to the next
preceding day; and where he works on the rest day and has been given a substituted rest day,
then, he shall be paid wages for the rest day on which he worked, at the overtime rate and wages
for the substituted rest day at the rate applicable to the next preceding day:
Provided that in case of six-day week where
i. the minimum rate of wages of the employee as notified under the Code has been worked
out by dividing the minimum monthly rate of wages by twenty- six; or
ii. the actual daily rate of wages of the employee has been worked out by dividing the
monthly rate of wages by twenty-six and such actual daily rate of wages is not less than
the notified minimum daily rate of wages of the employee,
then, no wages for the rest day shall be payable; and
iii. the employee works on the rest day and has been given a substituted rest day, then, he
shall be paid, only for the rest day on which he worked, an amount equal to the wages
payable to him at the overtime rate;
and, if any dispute arises whether the daily rate of wages has been worked out in
accordance with the provisions of this proviso, the Chief Labour Commissioner (Central)
or the Deputy Chief Labour Commissioner (Central) having territorial jurisdiction may,
on application made to him in this behalf, decide the same, after giving an opportunity to
the parties concerned to make written representations.
Provided further that in case of an employee governed by a piece-rate system, he shall be
paid wages for the rest day on which he works, at the overtime rate and wages for the substituted
rest day at the rate applicable to the next preceding day.
Explanation.-In this sub-rule ‘next preceding day’ means the last day on which the employee has
worked, which precedes the rest day or the substituted rest day, as the case may be; and where
the substituted rest day falls on a day immediately after the rest day, the next preceding day
means the last day on which the employee has worked, which precedes the rest day.
(5) The provisions of this rule shall not operate to the prejudice of more favourable terms, if any,
to which an employee may be, entitled under any other law or under the terms of any award,
agreement or contract of service, and in such a case, the employee shall be entitled only to more
favourable terms aforesaid.
Explanation.-For the purposes of this rule, ‘week’ shall mean a period of seven days beginning at
midnight on Saturday night.
8.Night shifts.—Where an employee in an employment works on a shift which extends beyond
midnight, then, -
a. a rest day for the whole day for the purposes of rule 7 shall, in this case
means a period of twenty-four consecutive hours beginning from the
time when his shift ends; and
b. the following day in such a case shall be deemed to be the period of
twenty-four hours beginning from the time when such shift ends, and the
hours after midnight during which such employee was engaged in work
shall be counted towards the previous day.
9. The extent and conditions for the purposes of sub-section (2) of section 13.-In case of
employees
a. engaged in any emergency which could not have been foreseen or
prevented;
b. engaged in work of the nature of preparatory or complementary work
which must necessarily be carried on outside the limits laid down for the
general working in the employment concerned;
c. whose employment is essentially intermittent;
d. engaged in any work which for technical reasons has to be completed
before the duty is over; and
e. engaged in a work which could not be carried on except at times
dependent on the irregular action of natural forces,
the number of hours of work which shall constitute a normal working day inclusive of one or
more specified intervals and the spread over of the hours of work of the employee may exceed
the number of hours as specified by general or special order, issued from time to time, under Rule
6.
10. Longer wage period.- The longer wage period for the purposes of minimum rate of wages
under section 14 shall be by the month.
CHAPTER III
Floor Wages
11. Manner of fixing floor wage.—(1) The Central Advisory Board referred to in sub-section
(1) of section 42 (hereinafter referred to as the Board) shall be consulted by the Central
Government for the purpose of fixing the floor wage under sub-section (1) of section 9, taking
into account the minimum living standard including the food, clothing, housing and any other
factors considered appropriate by the Central Government from time to time of the standard
working class family as specified in clause (i) of sub-rule (1) of rule 3.
(2) The advice of the Board obtained in consultation under sub-rule (1) shall be circulated by the
Central Government to all State Governments for consultation with them.
(3) The advice of the Board referred to in sub-rule (2) and the views of the State Governments
received in consultation referred to in that sub-rule shall be considered before fixing the floor
wage under sub-rule (1).
(4) The Central Government may revise the floor wage fixed under sub-rule (1) ordinarily at an
interval not exceeding five years and undertake adjustment for variations in the cost of living
periodically in consultation with the Board.
CHAPTER IV
Payment of Wages
12. Circumstances under clause (ii) of the proviso to section 10.—An employee shall not be
entitled to receive wages for a full normal working day under section 10, if he is not entitled to
receive such wage under any other labour law for the time being in force.
13. Recovery under sub-section (4) of section 18.-Where the total deductions authorized
under sub-section (2) of section 18 exceed fifty per cent. of the wages of an employee, the excess
shall be carried forward and recovered from the wages of succeeding wage period or wage
periods, as the case may be, in such installments so that the recovery in any month shall not
exceed the fifty per cent. of the wages of the employee in that month.
14.The authority under sub-section (1) of section 19.- The Deputy Chief Labour
Commissioner (Central) having jurisdiction over the place of work of the employee concerned
shall be the authority for the purposes of sub-section (1) of section 19.
15. The manner of exhibiting the notice under sub-section (2) of section 19.- A notice
referred to in sub-section (2) of section 19 shall be displayed in physical form or electronically in
Hindi, English and local language at the conspicuous places in the premises of the work place in
which the employment is carried on, so that every concerned employee would be able easily to
read the contents of the notice and a copy of the notice shall be sent electronically or by registered
post to the Inspector-cum-Facilitator having jurisdiction.
16. The procedure under sub-section (3) of section 19.-The employer shall give an intimation
electronically or in writing specifying therein the detailed particulars for obtaining the approval
of the imposition of fine to the Deputy Chief Labour Commissioner (Central) referred to in rule
14 who shall, before granting or refusing the approval, give opportunity of being heard to the
employee and the employer concerned and shall dispose of the matter within Thirty days from
the date of receiving such intimation, failing which it shall be deemed to be approved.
17. Intimation of deduction.-(1)Where an employer makes any deduction in pursuance of the
proviso to sub-section (2) of section 20, he shall make intimation electronically or by registered
post of such deduction to the Inspector-cum-Facilitator having jurisdiction within Ten days from
the date of such deduction explaining therein the reason of such deduction.
(2) The Inspector-cum-Facilitator shall, after receiving intimation under sub-rule (1), examine
such intimation and if he finds that the explanation given therein is in contravention of any
provision of the Code or the rules made there under, he shall initiate appropriate action under
the Code against the employer within thirty days from the date of receipt of such intimation.
18. Procedure for deduction under sub-section (2) of section 21.-Any employer desiring to
make deduction for damages or loss under sub-section (1) of section 21 from the wages of an
employee shall,-
i. explain to the employee in writing the value of damage or loss of goods
expressly entrusted to the employee for custody or for loss of money for which
he is required to account and how such damages or loss is directly attributable
to the neglect or default of the employee; and
ii. give the employee an opportunity to submit any explanation and thereafter,
deduction for any damages or loss, if made, shall be intimated to the employee
within fifteen days from the date of such deduction.
19. Conditions regarding recovery of advance under section 23.-The recovery of,-
i. advances of money given to an employee after the employment begins under clause
(b) of section 23; or
ii. advances of wages to an employee not already earned under clause (c) of section 23,
as the case may be, shall be made by the employer from the wages of the concerned employee in
installments determined by the employer, so as any or all installments in a wage period, shall not
exceed fifty per cent. of the wages of the employee subject to the ceiling specified in rule 13 in
that wage period and the particulars of such recovery shall be recorded in the register maintained
in Form-IV.
20. Deduction under section 24.-Deductions for recovery of loans granted for house building
or other purposes approved by the Central Government and the interest due in respect thereof
shall be as per extant instructions or guidelines of the Central Government regulating the extent
to which such loans may be granted and the rate of interest that shall be payable thereon.
CHAPTER V
Payment of Bonus
21. Calculation of set on or set off for the sixth accounting year.-For the sixth accounting year,
set on or set off, as the case may be, shall be made under clause (i) of sub-section (7) of section
26, in the manner illustrated in Schedule A, taking into account the excess or deficiency, if any, as
the case may be, of the allocable surplus set on or set off in respect of the fifth and sixth accounting
years.
22. Calculation of set on or set off for the seventh accounting year.-For the seventh
accounting year, set on or set off, as the case may be, shall be made under clause (ii) of sub-section
(7) of section 26, in the manner illustrated in Schedule A, taking into account the excess or
deficiency, if any, as the case may be, of the allocable surplus set on or set off in respect of the fifth,
sixth and seventh accounting years.
23. Computation of gross profits under clause (a) of section 32.-The gross profits derived by
an employer from an establishment in respect of the accounting year shall in the case of banking
company, be calculated in the manner specified in Schedule B.
24. Computation of gross profits under clause (b) of section 32.-The gross profits derived by
an employer from an establishment in respect of the accounting year in a case other than banking
company, be calculated in the manner specified in Schedule C.
25. Deduction of further sums under clause (c) of section 34.-The further sums as are
specified in respect of the employer in Schedule D shall be deducted from the gross profit as prior
charges under clause (c) of section 34.
26. Manner of carrying forward under sub-section (1) of section 36.- Where for any
accounting year, the allocable surplus exceeds the amount of maximum bonus payable to the
employees in the establishment under section 26, then, the excess shall, subject to a limit of
twenty per cent. of the total salary or wage of the employees employed in the establishment in
that accounting year, be carried forward for being set on in the succeeding accounting year and
so on up to and inclusive of the fourth accounting year to be utilised for the purpose of payment
of bonus in such manner as illustrated in Schedule A.
27. Manner of carrying forward under sub-section (2) of section 36.- Where for any
accounting year, there is no available surplus or the allocable surplus in respect of that year falls
short of the amount of minimum bonus payable to the employees in the establishment under
section 26, and there is no amount or sufficient amount carried forward and set on under rule 26
which could be utilized for the purpose of payment of the minimum bonus, then, such minimum
amount or the deficiency, as the case may be, shall be carried forward for being set off in the
succeeding accounting year and so on up to and inclusive of the fourth accounting year in such
manner illustrated in Schedule A.
CHAPTER VI
Central Advisory Board
A. Procedure of Central Advisory Board under sub-section (10) of section 42
28. Constitution of the Board.-(1) The Board shall consist of the persons to be nominated by the
Central Government representing employers and employees as specified in clauses (a) and (b) of
sub-section (1) of section 42 and the independent persons and representatives of the State
Governments as specified in clauses (c) and (d) of that sub-section.
(2) The persons representing employers as referred to in clause (a) of sub-section (1) of section
42 shall be twelve and the persons representing employees referred to in clause (b) of that sub-
section shall also be twelve.
(3) The independent persons specified in clause (c) of sub-section (1) of section 42 to be
nominated by the Central Government shall consist of the following, namely:-
(i) the Chairperson;
(ii) two Members of Parliament;
(iii) four members each of whom, shall be a professional in the field of wages and labour related
issues;
(iv) one member who is or has been a presiding officer of an Industrial Tribunal constituted by
the Central Government under section 44 of the Industrial Relations Code, 2020 (35 of 2020); and
(v) two members, each of whom shall be the Chairperson of such State Advisory Board referred
to in sub-section (4) of section 42, to the extent possible, has been taken in rotation from the
States.
(4) The five representatives of the State Governments referred to in clause (d) of section 42 shall
each be the Principal Secretary or Secretary or Commissioner of the State Labour Department of
such States as the Central Government may determine from time to time on rotation basis.
(5) The Central Government shall, while nominating the members of the Board, take into account
that the independent members under sub-rule (2) shall not exceed one-third of the total members
of the Board and one third of the members of the Board shall be women.
29. Additional functions of the Board.- In addition to the functions specified in sub-section (3)
of section 42, the Board on reference by the Central Government advise that Government on the
issue relating to the fixation of minimum wages in respect of-
(i) working journalists as defined in clause (zzm) of section 2 of the occupational safety, health
and working conditions Code, 2020 (37 of 2020); and
(ii) sales promotion employees as defined in clause (zze) of section 2 of the occupational safety,
health and working conditions Code, 2020 (37 of 2020).
30. Meeting of the Board. - The Chairperson may, subject to the provisions of rule 32, call a
meeting of the Board at any time he thinks fit:
Provided that on requisition in writing from not less than one half of the members, the
Chairperson shall call a meeting within thirty days from the date of the receipt of such requisition.
31. Notice of meetings. - The Chairperson shall fix the date, time and place of every meeting and
a notice in writing containing the aforesaid particulars along with a list of business to be
conducted at the meeting shall be sent to each member by registered post and electronically at
least fifteen days before the date fixed for such meeting:
Provided that in the case of an emergent meeting, notice of seven days only may be given
to every member.
32. Functions of Chairperson. – The Chairperson shall-
(i) preside at the meetings of the Board:
Provided that in the absence of the Chairperson at any meeting, the members shall elect from
amongst themselves by a majority of votes, a member who shall preside at such meeting;
(ii) decide agenda of each meeting of the Board;
(iii) where in the meeting of the Board, if any issue has to be decided by voting, conduct the voting
and count or cause to be counted the secret voting in the meeting.
33. Quorum. - No business shall be transacted at any meeting unless at least one-third of the
members and at least one representative member each of both the employers and an employee
are present:
Provided that, if at any meeting less than one-third of the members are present, the
Chairperson may adjourn the meeting to a date not later than seven days from the date of the
original meeting and it shall thereupon be lawful to dispose of the business at such adjourned
meeting irrespective of the number of members present:
Provided further that the date, time and place of such adjourned meeting shall be
intimated to all the members electronically or by a Registered post.
34. Disposal of business of the Board.- All business of the Board shall be considered at a
meeting of the Board, and shall be decided by a majority of the votes of members present and
voting and in the event of an equality of votes, the Chairperson shall have a casting vote:
Provided that the Chairperson may, if he thinks fit, direct that any matter shall be decided
by the circulation of necessary papers and by securing written opinion of the members:
Provided further that no decision on any matter under the preceding proviso shall be
taken, unless supported by not less than two-thirds majority of the members.
35. Method of voting.- Voting in the Board shall ordinarily be by show of hands, but if any
member asks for voting by ballot, or if the Chairperson so decides, the voting shall be by secret
ballot and shall be held in such manner as the Chairperson may decide.
36. Proceedings of the meetings.- (1) The proceedings of each meeting of the Board showing
inter alia the names of the members present thereat shall be forwarded to each member and to
the Central Government as soon after the meeting as possible, and in any case, not less than seven
days before the next meeting.
(2) The proceedings of each meeting of the Board shall be confirmed with such modification, if
any, as may be considered necessary at the next meeting.
37. Summoning of witnesses and production of documents.- (1) The Chairperson may
summon any person to appear as a witness if required in the course of the discharge of his duty
and require any person to produce any document.
(2) Every person who is summoned and appears as a witness before the Board shall be entitled
to an allowance for expenses by him in accordance with the scale for the time being in force for
payment of such allowance to witnesses appearing before a civil court.
38. Appointment of the committees.- The Central Government may constitute as many
committee under clause (a) of sub-section (1) of section 8 as it considers necessary for the
purposes specified in that clause.
B. Terms of office of members of the Board under sub-section (11) of section 42
39. Term of office of members of the Board.- (1)The term of office of the Chairperson or a
member, as the case may be, shall be normally two years commencing from the date of his
appointment or nomination, as the case may be, under sub-section (1) of section 42:
Provided that such Chairperson or a member shall, notwithstanding the expiry of the said
period of two years, continue to hold office until his successor is appointed or nominated, as the
case may be.
(2) An independent member of the Board nominated to fill a casual vacancy shall hold office for
the remaining period of the term of office of the member in whose place he is nominated.
(3) The official members of the Board shall hold office till they are replaced by respective such
other official members.
(4) Notwithstanding anything contained in sub-rules (1), (2), and (3), the members of the Board
shall hold office during the pleasure of the Central Government.
40. Travelling allowance.-The Chairman and every member of the Board, shall be entitled to
draw travelling and halting allowance for any journey performed by him in connection with his
duties at the rates and subject to the conditions applicable to a Group A officer of the Central
Government.
41. Officers and Staff.- The Central Government may provide a Secretary not below the rank of
Joint Secretary to the Government of India, other officers and staff to the Board, as it may think
necessary for the functioning of the Board.
42. Eligibility for re-nomination of the members of the Board.- An outgoing member shall be
eligible for renomination for the membership of the Board for not more than total two terms.
43. Resignation of the Chairperson and other members of the Board.-(1) A member of the
Board, other than the Chairperson, may, by giving notice in writing to the Chairperson, resign his
membership and the Chairperson may resign by a letter addressed to the Central Government.
(2) A resignation shall take effect from the date of communication of its acceptance or on the
expiry of Thirty days from the date of resignation, whichever is earlier.
(3) When a vacancy occurs or is likely to occur in the membership of the Board, the Chairperson
shall submit a report to the Central Government immediately and the Central Government shall,
then, take steps to fill the vacancy in accordance with the provisions of the Code.
44. Cessation of membership.- If a member of the Board, fails to attend three consecutive
meetings without prior intimation to the Chairperson, he shall, cease to be a member thereof.
45. Disqualification.- (1) A person shall be disqualified for being nominated as, and for being a
member of the Board–
(i) if he is declared to be of unsound mind by a competent court; or
(ii) if he is an un-discharged insolvent; or
(iii) if before or after the commencement of the Code, he has been convicted of an offence
involving moral turpitude.
(2) If any question arises whether a disqualification has been incurred under sub-rule (1), the
decision of the Central Government thereon shall be final.
CHAPTER VII
PAYMENT OF DUES, CLAIMS, etc.
46. Payment under clause (a) of sub-section (1) of section 44.-(1)(a) Every employee shall
make a declaration in Form-VII, nominating a person conferring the right to receive the amount
that may stand in his credit at the event of his death before that amount standing to his credit has
become payable or where the amount has become payable, before payment has been made.
(b) If the employee has a family at the time of making nomination, the nomination shall be in
favour of the spouse or the spouse in preference followed by one or more members of his family;
Provided that nomination made by an employee having a family in favour of a person
other than member of his family shall be invalid;
Provided further that a fresh nomination towards his spouse shall be made by the
employee on his marriage and any nomination made before such marriage shall be deemed to be
invalid.
(c) Where the nomination is wholly or partly in favour of a minor, the employee may appoint a
major person of his family, to be the guardian of the minor nominee or where there is no major
person in the family, he may at his discretion, appoint any other person to be a guardian of the
minor nominee.
(d) If the employee nominates more than one member, he shall specify in the nomination, the
amount or share payable to each of his nominees at his own discretion so as to cover the whole
of the amount that may stand to his credit.
(2) Where any amount payable to an employee under the Code is due after his death or on account
of his whereabouts not being known, and the amount could not be paid to the nominee of the
employee until the expiry of three months from the date the amount had become payable, then,
such amount shall be deposited by the employer with the Deputy Chief Labour Commissioner
(Central) having jurisdiction, who shall disburse the amount to the person nominated by the
employee after ascertaining his identity within two months of the date on which the amount was
so deposited with him.
47. Deposit of the undisbursed dues under clause (b) of sub-section (1) of section 44.-
(1) Where any amount payable to an employee under this Code remains undisbursed because
either no nomination has been made by such employee or for any other reason, such amounts
could not be paid to the nominee of employee until the expiry of six months from the date the
amount had become payable, all such amounts shall be deposited by the employer with the
Deputy Chief Labour Commissioner (Central) having jurisdiction before the expiry of the fifteenth
day after the last day of the said period of six months.
(2) The amount referred to in sub-rule (1) shall be deposited by the employer with the Deputy
Chief Labour Commissioner (Central) having jurisdiction through bank transfer or through a
crossed demand draft obtained from any scheduled bank in India drawn in favour of such Deputy
Chief Labour Commissioner (Central).
48. Manner of dealing with the undisbursed dues under clause (b) of sub-section (1) of
section 44. —(1) The amount referred to in sub rule (1) of rule 29 (hereinafter in this rule
referred to as the amount) deposited with the Deputy Chief Labour Commissioner (Central)
having jurisdiction shall remain with him and be invested in the Central or State Government
Securities or deposited as a fixed deposit in a scheduled bank.
(2) The Deputy Chief Labour Commissioner (Central) having jurisdiction will exhibit, as soon as
maybe possible, a notice containing such particulars regarding the amount as the Deputy Chief
Labour Commissioner (Central) considers sufficient for information at least for fifteen days on
the notice board and also publish such notice in any two local newspapers of vernacular language
commonly understood in the area in which undisbursed wages were earned.
(3) Subject to the provision of sub-rule (4), the Deputy Chief Labour Commissioner (Central)
having jurisdiction shall release the amount to the nominee or to that person who has claimed
such amount, as the case may be, in whose favour such Deputy Chief Labour Commissioner
(Central) has decided, after giving the opportunity of being heard, the amount to be paid.
(4) If the undisbursed amount remains unclaimed for a period of seven years, the same shall be
dealt within the manner as directed by the Central Government from time to time in this behalf.
CHAPTER VIII
FORMS, REGISTERS AND WAGE SLIP
49. The form of a single application. – (1)A single application, may be filed under sub-section
(5) of section 45 in Form-II manually or electronically along with documents specified in the said
Form.
(2) Where an application under sub-section (5) of section 45 is entertained, the authority shall
serve upon the employer electronically or by registered post a notice in Form VIII to appear
before him on the date specified in the notice with all relevant documents and witnesses, if any,
and shall inform the applicant of the date so specified.
(3) If the employer or his representative fails to appear on the specified date, the authority may
hear and determine the application ex-parte.
(4) If the applicant or his representative fails to appear on the specified date without any
reasonable cause shown in advance, the authority may dismiss the application.
50. Appeal.-(1) Any person aggrieved by an order passed by the authority under sub-section (2)
of section 45 may prefer an appeal under sub-section (1) of section 49 in Form-III electronically
or by registered post, along with documents mentioned by the appellant in the said Form, to the
appellate authority having jurisdiction.
Provided that no appeal by an employer shall be admitted unless at the time of preferring the
appeal , the appellant has deposited the claim amount with the appellate authority.
(2) Where an appeal under sub-section (1) of section 49 is entertained, the appellate
authority, shall serve upon the respondent electronically or by registered post a notice in Form
VIII to appear before him on the date specified in the notice and shall inform the appellant of the
date so specified.
(3) The appellate authority shall after hearing the appellant and the respondent shall, by order,
decide the appeal.
51.Form of register, etc.-(1) Every employer of all establishments to which the Code applies
shall maintain under sub-section(1) of section 50, electronically or in physical form in the formats
appended to these Rules, the following registers:
i) Employee Register in Form I,
ii) Register of Wages, Overtime, Advances, Fines and Deductions for Damage
and Loss in Form IV, and
iii) Attendance Register-cum-Muster Roll in Form IX.
(2) All fines and all realisations thereof referred to in sub section (8) of section 19 shall be
recorded in a register to be kept by the employer electronically or in physical form in Form - IV
appended to these rules, and the authority referred to in said sub-section(8) shall be the Deputy
Chief Labour Commissioner (Central) having jurisdiction.
(3) All deductions and all realisations referred to in sub section (3) of section 21 shall be
recorded in a register to be kept by the employer electronically or in physical form in Form IV
appended to these rules.
(4) Registers required to be maintained under these rules shall be preserved for a period of
five years after the date of last entry made therein.
52. Wage slip.-Every employer shall issue wage slips, electronically or in physical form to the
employees in Form V under sub-section (3) of section 50 on or before payment of wages.
53. Manner of holding enquiry under sub-section (1) of section 53.-(1) When a complaint is
filed before the officer appointed under sub-section (1) of section 53 (hereinafter in this rule
referred to as the officer) in respect of the offences referred to in said sub-section either by an
officer authorized for such purpose by the Central Government or by an employee aggrieved or a
registered trade union registered under the Industrial Relations Code, 2020 (35 of 2020) or an
Inspector-cum-Facilitator, the officer, after considering such evidences as produced before him
by the complainant, is of the opinion that an offence has been committed, shall issue summons to
the offender on the address specified in the complaint fixing a date for his appearance.
(2) If the offender to whom the summons has been issued under sub rule (1) appears or is
produced before the officer, he shall explain the offender the offence complained against him and
if the offender pleads guilty, the officer shall impose penalty on him in accordance with the
provisions of the Code and when the offender does not plead guilty, the officer shall take evidence
of the witnesses produced by the complainant on oath and provide opportunity of cross
examination of the witnesses so produced . The officer shall record the statement of the witnesses
on oath and in cross examination in writing and take the documentary evidence on record.
(3) The officer shall, after the complainant’s evidence is complete, provide opportunity of defence
to the accused person and the witnesses produced by the accused shall be cross examined after
their statements on oath by the complainant and documentary evidence in defence shall be taken
on record by the officer.
(4) The officer shall after hearing the parties and considering the evidences both oral and
documentary decide the complaint in accordance with the provisions of the Code.
54. Manner of composition of offences under sub-section (1) of section 56.-(1)An accused
person desirous of making composition of offence under sub-section (1) of section 56 may make
an application in Form VI electronically or manually to the Gazette Officer notified under said
sub-section (1).
(2) The Gazette Officer referred to in sub-rule (1) shall on receipt of such application, satisfy
himself as to whether the offence is compoundable or not under the Code and if the offence is
compoundable and the accused person agrees for the composition, compromise the offence for a
sum of fifty per cent. of the maximum fine provided for such offence under the Code, to be paid
by the accused within thirty days of the order of composition issued by such officer.
(3) Where the offence has been compromised under sub-rule (2) after the institution of the
prosecution, then, the officer shall send a copy of such order made by him for intimation to the
officer referred to in sub-section (1) of section 53 for needful action under sub-section (6) of
section 56.
CHAPTER IX
MISCELLANEOUS
55. Payment of Wages.-Where the employees are employed in an establishment through
contractor, then, the company or firm or association or any other person who is the proprietor of
the establishment shall pay to the contractor the amount payable to him or it, in respect of the
wages of employees in accordance with the provisions of the Code.
Explanation.-For the purpose of this rule, the expression “firm” shall have the meaning as
assigned to it in the Indian Partnership Act, 1932 (9 of 1932).
56. Technical Committee for working Journalist.-The Central Government may, for the
purpose of fixing minimum wages under the code for the working journalist as defined in clause
(zzm) of section 2 of the occupational safety, health and working conditions Code, 2020 (37 of
2020) appoint a technical advisory committee under clause (a) of sub-section (1) of section 8 to
recommend the Central Government in respect of such fixation.
57. Responsibility for payment of minimum bonus.- Where in an establishment, the
employees are employed through contractor and the contractor fails to pay minimum bonus to
them under section 26, then, the company or firm or association or other person as referred to in
the proviso to section 43 shall, on the written information of such failure, given by the employees
or any registered trade union or unions of which the employees are members and on confirming
such failure, pay such minimum bonus to the employees.
58. Annual Return.- The return under these rules shall be filed electronically by every employer
of an establishment to which the Code applies in the relevant columns of the Form specified for
such purpose in the rules made under the Occupational, Safety Health and Working Conditions
Code, 2020 (37 of 2020). A copy of such return shall also be forwarded electronically to the
Labour Bureau, Ministry of Labour and Employment, Government of India.
[F. No. P-11023/03/2025-WC]
ALOK MISHRA, Jt. Secy.
FORM I
(See rule 33)
EMPLOYEE REGISTER
Name of the Establishment
Name of the Employer
Name of the Owner
PAN/TAN of the Employer
Registration Number of the establishment
(Labour Identification Number (LIN) shall be
the Registration Number of the Establishment)
1. Employee Code
2. Name
3. Surname
4. Gender
5. Father’s/Mother’s/Spouse Name
6. Date of Birth
7. Place of Birth
8. Nationality
9. Education Level
10.Date of Joining
11.Designation
12.Category (HS/S/SS/US)*
13.Type of Employment (P/T/FT/T/B)**
14.Details of Posting
15.Pay
16.Promotion
17.Mobile Number
18.Universal Account Number (UAN)
19.PAN
20.Nominee
(To be filled on the basis of Nomination form)
21.Details of Family
22.EPS/NPS
23.ESIC IP No.
24.AADHAAR
25.Bank A/c Number
26.Bank
27.Branch (IFSC)
28.Present Address
29.Permanent Address
30. Service Book No.
31.Date of Exit
32.Reason for Exit
33.Mark of Identification
34.Photo
35. Specimen Signature/Thumb Impression
36.Remarks
* (Highly Skilled/Skilled/Semi skilled/Unskilled)
** (Permanent/Temporary/Fixed Term/Trainee/Badli)
FORM-II
[See rule 31]
[SINGLE APLICATION UNDER SUB-SECTION (5) OF SECTION 45]
BEFORE THE AUTHORITY APPOINTED UNDER SUB SECTION (1) OF SECTION 45 OF THE CODE ON
WAGES, 2019 (29 OF 2019)
FOR…………. AREA………
Application No………………………………………….of 20……
Between ABC and (State the number)………other……………………………………………. Applicant
(Through employees concerned or registered trade union or Inspector- cum- Facilitator
Address……………………………………………………………………………….
And
XYZ…………………………………………………………………………………………….
Address………………………
The application states as follows:
(1) The applicant(s) whose name(s) appear in the attached schedule was/were/has/have been employed
from ……………to…….. as……………...(category) in…………….(establishment) Shri/M/s………engaged in
………….(nature of work) which is/are covered by the Code on Wages, 2019.
(2) The opponent(s) is/are the employer(s) within the meaning of section 2(l) of the Code on Wages, 2019.
(3) (a)The applicant(s) has/ have been paid wages at less than the minimum rates of wages fixed for their
category (categories) of employment(s) under the Code by Rs…. …………..Per day for the period(s)
from………………………to……… ……………….
(b) The applicant(s) has/ have not been paid wages at Rs…………….. Per day for the weekly days of rest
from………………..to…
(c) The applicant(s) has/ have not been paid wages at overtime rate(s) for the period
from…………………..to….
(d) The applicant(s) has/have not been paid wages for period from ………………to……….
(e)Deductions have been made which are in contravention of the Code, from the wage(s) of the applicant(s)
as per details specified in the annexure appended with this application.
(f) The applicant(s) has/have not been paid minimum bonus for the accounting year ……………..
(4) The applicant(s) estimate(s) the value of relief sought byhim/ them on each amount as under:
(a) Rs…….
(b) Rs…….
(c) Rs…….
Total Rs…….
(5) The applicant(s), therefore, pray(s) that a direction may be issued under section 45(2) of the Code on
Wages, 2019 for;
(a) payment of the difference between the wages payable under the Code and the wages actually paid,
(b) payment of remuneration for the days of rest
(c) payment of wages at the overtime rates,
(d) compensation amounting to Rs………………………
(6) The applicant(s) do hereby solemnly declare(s) that the facts stated in this application are true to the
best of his/their knowledge, belief and information.
Dated………….
Signature or thumb-impression of the
employed person(s), or official of a registered
trade union duly authorized or Inspector- cum-
Facilitator.
Note:The applicant(s), if required, may append annexures containing details, with this application.
FORM III
(See rule 32)
APPEAL UNDER SECTION 49(1) OF THE CODE ON WAGES, 2019
BEFORE THE APPELLATE AUTHORITY UNDER THE CODE ON WAGES, 2019
A.B.C
Address……………………………………………………………………………………… ………………..APPELLANT
Vs.
C.D.E.
Address………………………………………………………………………………………………..……… RESPONDENT
DETAILS OF APPEAL:
1. Particulars of the order against which the appeal is made :
Number and date :
The authority who has passed the impugned order:
Amount awarded:
Compensation awarded , if any :
2. Facts of the case :
(Give here a concise statement of facts in a chronological order, each paragraph containing as nearly as
possible a separate issue or fact).
3. Grounds for appeal :
4. Matters not previously filed or pending with any other Court or any Appellate Authority:
The appellant further declares that he had not previously filed any appeal, writ petition or suit regarding
the matter in respect of which this appeal has been made, before any Court or any other Authority or
Appellate Authority nor any such appeal, writ petition or suit is pending before any of them.
5. Reliefs sought :
In view of the facts mentioned above the appellant prays for the following relief(s) :—
[Specify below the relief(s) sought]
6. List of enclosures:
1.
2.
3.
4.
………..
Date :
Place :
Signature of the appellant.
For office use
------------------------------------------------------------------------------------------------------
Date of filing
or
Date of receipt by post
Registration No.
Authorized Signatory
FORM-IV
(See rule 19 and rule 33)
REGISTER OF WAGES, OVERTIME, ADVANCES, FINES AND DEDUCTIONS FOR DAMAGE AND
LOSS
Name of the Establishment
Name of the Employer
Name of the Owner
PAN/TAN of the Employer
Registration Number of the establishment
(Labour Identification Number (LIN) shall be
the Registration Number of the Establishment)
+----+----------------+-------------+------------+------------+--------------------------+-------------+-----------------------+----------------------------------+------------------+-----+-------------+
| Sl.| Sr. No. in Emp | Name | Design | Depart | Duration of | Wage | Total no. of | Total overtie | Rate of wages | | |
| No.| loyee Register | of the | ation | ment | Payment of wages | Period | days workd | hours worked | | | |
| | / | employee | | | (Monthly/ Fortnig | From-To | during | or overtime | Basic | DA | Allowances |
| | Employee | | | | htly/Weekly/ Daily | | the wage | production in | | | |
| | Code | | | | /Piece rated) | | period | case of piece | | | |
| | | | | | | | | workers | | | |
+----+----------------+-------------+------------+------------+--------------------------+-------------+-----------------------+----------------------------------+------------------+-----+-------------+
| (1)| (2) | (3) | (4) | (5) | (6) | (7) | (8) | (9) | (10) | (11)| (12) |
+----+----------------+-------------+------------+------------+--------------------------+-------------+-----------------------+----------------------------------+------------------+-----+-------------+
Amount of wages earned Deductions Net Payment
+-----+-----+------------+----------+----------+--------+--------+---------+-------------+-----------+-------------------+---------------------+----------------+-----------+
| Basic| DA | Allowances | Over | Total | EPF | ESIC | Society | Income | Insurance | Others | Recovery | Recovery on acco | Total Deduc | |
| | | | time | wages | | | | Tax | | | of Fine | unt of Damages/ | tions | |
| | | | | earned | | | | | | | | Losses | | |
+-----+-----+------------+----------+----------+--------+--------+---------+-------------+-----------+-------------------+---------------------+----------------+-----------+
| (13)| (14)| (15) | (16) | (17) | (18) | (19) | (20) | (21) | (22) | (23) | (24) | (25) | (26) | (27) |
+-----+-----+------------+----------+----------+--------+--------+---------+-------------+-----------+-------------------+---------------------+----------------+-----------+
Date of | Receipt by | Nature of acts | Amount | Damage or loss | Signature of |
Payment | employee/Bank | and omissions | of fine | caused to the | Employer/Employer|
| transaction ID | for which fine | imposed | employer by | Representative* |
| | imposed with | | neglect or default| |
| | date | | of the employee | |
+------------+------------------+------------------+-----------+-----------------+------------------+
| (28) | (29) | (30) | (31) | (32) | (33) |
+------------+------------------+------------------+-----------+-----------------+------------------+
*Note: Required in case register is maintained physically.
FORM V
(See rule 34)
WAGE SLIP
Date of issue
Name of the Establishment
Address
Period
1. Name of employee
2. Father’s/Mother’s/Spouse Name
3. Designation
4. UAN
5. Bank Account Number
6. Wage period
7. Rate of wages payable
a. Basic
b. DA
c. Allowances
8. Total attendance/unit of work done
9. Overtime wages
10. Gross wages payable
11. Total deductions
a. PF
b. ESI
c. Others
12. Net wages paid
Employer / Pay-in-charge signature
FORM VI
[See rule 36]
APPLICATION UNDER SUB-SECTION (4) OF SECTION 56 FOR COMPOSITION OF OFFENCE
1. Name of applicant :
2. Father’s / Spouse name :
3. Address of the applicant :
4. Particulars of the offence:….. ..…………………………………………………………………………
……………………………………………………………………………………………………………
……………………………………………………………………………………………………………
………………………………………………………………………………………………….
5. Section of the Code under which the offence is committed
:……………………………………………………………..
6. Maximum fine provided for the offence under the Code
:………………………………………………………………….
7. Whether prosecution against the applicant is pending or not
……………………………………………………..
8. Whether the offence is first offence or the applicant had committed any other offence prior to the
offence. If yes, then, full details of the prior offence.
……………………………………………………………………………………………………………
……………………………………………………………………………………………………………
…………………………………………………………………………………………………..
9. Any other information which the applicant desires to provide
……………………………………………………………………………………………………………
……………………………………………………………………………………………………………
…………………………………………………………………………………………………..
Applicant
(Name and signature)
Dated:
FORM-VII
(See rule 28)
NOMINATION FORM
1. Name of person making nomination:
(In block letters):
2. Father's/Spouse's Name:
3. Date of Birth:
4. Sex:
5. Marital Status:
6. Address:
Permanent:
Temporary:
I hereby nominate the person(s)/cancel the nomination made by me previously and nominate the
person(s) mentioned below to receive any amount due to me from the employer in the event of my death:-
+-----+----------+--------------+-------+---------------------+------------------------------------------------------------------------------------------------------------------+
| (1) | (2) | (3) | (4) | (5) | (6) |
| Name of | Address | Nominee's | Date | Total amount of | If the nominee is minor, name, relationship, and address of the guardian who may receive the amount during the minority of nominee |
| nominee/nominees| | relationship | of | accumulations in | |
| | | with the | Birth | credit to be paid to| |
| | | employee | | each nominee | |
+-----+----------+--------------+-------+---------------------+------------------------------------------------------------------------------------------------------------------+
1. Certified that I have no family and if I acquire a family hereafter, the above nomination shall be deemed
as cancelled.
2. Certified that my father/mother is/are dependent upon me.
3. Strike out whichever is not applicable.
Signature or the thumb impression of the employee
CERTIFICATE BY EMPLOYER
Certified that the above declaration and nomination has been signed/thumb impressed before me
by Shri/Smt/Ku ..............employed in my establishment after he/she has read the entry/entries or have been
read over to him/her by me and got confirmed by him/her in either of the cases.
Signature of the employer or other authorised officer of the establishment and Designation
Place:
Date:
Name and Address of the Factory/Establishment and rubber stamp thereof
FORM VIII
(See rule 31 and rule 32)
(A). FORM OF NOTICE TO THE RESPONDENT TO BE ISSUED BY THE AUTHORITY UNDER SUB-
SECTION (5) OF SECTION 45
(Title of the application)
To
Name
Address
Whereas (name of the applicant) has made the above said application tome under the
Code on Wages, 2019, you are hereby summoned to appear before me in person or by a duly
authorized representative, and required to answer all material questions relating to the
application, or shall be, accompanied by some person duly authorized by you and able to answer
such question on the………….Day of…….20….at………AM/PM, to answer the claim in application
and as the day fixed for the appearance is appointed for the final disposal of the application, you
must be prepared to produce on that day all the witnesses upon whose evidence and the
documents upon which you intend to rely in support of your defense.
Take notice that in default of your appearance on the day mentioned here above, the application
will be heard and disposed of in your absence.
Date…………. Signature of the authority
with seal
(B). FORM OF NOTICE TO THE RESPONDENT TO BE ISSUED BY THE APPELLATE AUTHORITY
UNDER SUB-SECTION (1) OF SECTION 49
(Title of the appeal)
To
Name
Address
Take notice that an appeal (copy of which is enclosed) under section 49 of the Code on Wages,
2019 has been presented by_________(name of appellant) before this appellate authority, and that
the ______ day of ______20____ has been fixed by this appellate authority for the hearing of the
appeal.
If no appearance is made by you in person or by a duly authorized representative to act for you
in this appeal, it will be heard and decided in your absence.
Date…………. Signature of the Appellate authority with seal
FORM IX
(See rule 33)
ATTENDANCE REGISTER CUM MUSTER ROLL
Name of the Establishment
Name of the Employer
Name of the Owner
Registration Number of the establishment
(Labour Identification Number (LIN) shall be
the Registration Number of the Establishment)
For the Month of
+--------+------------+------+-------------+-------+--------------------------+
| Sl. No.| Employee | Name | Designation | Shift | Place of work/Section/Department |
| | Code | | | | |
+--------+------------+------+-------------+-------+--------------------------+
| (1) | (2) | (3) | (4) | (5) | (6) |
+--------+------------+------+-------------+-------+--------------------------+
Date and Time of attendance
(7)
+-------+-----+-----+-----+-----+-----+-----+-----+-----+-----+-----+-----+-----+
| Date | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | |
+-------+-----+-----+-----+-----+-----+-----+-----+-----+-----+-----+-----+-----+
| Time | In | Out | In | Out | In | Out | In | Out | In | Out | In | Out |
+-------+-----+-----+-----+-----+-----+-----+-----+-----+-----+-----+-----+-----+
| | In | Out | In | Out | In | Out | In | Out | In | Out | In | Out |
| | | | | | | | | | | | | |
+-------+-----+-----+-----+-----+-----+-----+-----+-----+-----+-----+-----+-----+
Signature
+-------+-----+-----+-----+-----+-----+-----+-----+-----+-----+-----+-----+-----+
| Date | 12 | 13 | 14 | 15 | 16 | 17 | 18 | 19 | 20 | 21 | | |
+-------+-----+-----+-----+-----+-----+-----+-----+-----+-----+-----+-----+-----+
| Time | In | Out | In | Out | In | Out | In | Out | In | Out | In | Out |
+-------+-----+-----+-----+-----+-----+-----+-----+-----+-----+-----+-----+-----+
| | In | Out | In | Out | In | Out | In | Out | In | Out | In | Out |
| | | | | | | | | | | | | |
+-------+-----+-----+-----+-----+-----+-----+-----+-----+-----+-----+-----+-----+
Signature
+-------+-----+-----+-----+-----+-----+-----+-----+-----+-----+-----+-----+-----+
| Date | 22 | 23 | 24 | 25 | 26 | 27 | 28 | 29 | 30 | 31 | | |
+-------+-----+-----+-----+-----+-----+-----+-----+-----+-----+-----+-----+-----+
| Time | In | Out | In | Out | In | Out | In | Out | In | Out | In | Out |
+-------+-----+-----+-----+-----+-----+-----+-----+-----+-----+-----+-----+-----+
| | In | Out | In | Out | In | Out | In | Out | In | Out | In | Out |
| | | | | | | | | | | | | |
+-------+-----+-----+-----+-----+-----+-----+-----+-----+-----+-----+-----+-----+
Signature
+---------------------------+---------------------------+----------------------------------------------+---------------------------+
| Total number of | Total number of | Brief details of tour or assignment | Signature of |
| days worked | overtime hours worked | outside the work place, if any | Register keeper* |
+---------------------------+---------------------------+----------------------------------------------+---------------------------+
| (8) | (9) | (10) | (11) |
+---------------------------+---------------------------+----------------------------------------------+---------------------------+
*Note: Required in case register is maintained physically.
Schedule A
[See rules 21, 22, 26 and 27]
In this Schedule, the total amount of bonus equal to 8.33 per cent of the annual salary or wage payable to all the
employees is assumed to be Rs. 1,04,167. Accordingly, the maximum bonus to which all the employees are entitled to
be paid (twenty per cent of the annual salary or wage of all the employees) would be Rs. 2,50,000.
+-------+-----+-----+-----+-----+-----+-----+-----+-----+-----+-----+-----+-----+
| Date | 12 | 13 | 14 | 15 | 16 | 17 | 18 | 19 | 20 | 21 | | |
+-------+-----+-----+-----+-----+-----+-----+-----+-----+-----+-----+-----+-----+
| Time | In | Out | In | Out | In | Out | In | Out | In | Out | In | Out |
+-------+-----+-----+-----+-----+-----+-----+-----+-----+-----+-----+-----+-----+
| | In | Out | In | Out | In | Out | In | Out | In | Out | In | Out |
| | | | | | | | | | | | | |
+-------+-----+-----+-----+-----+-----+-----+-----+-----+-----+-----+-----+-----+
Signature
+------+----------------------------------------------------------+---------------------------------------------------------+---------------------------------------------------------+---------------------------------------------------------+---------------------------------------------------------+
| Year | Amount equal to sixty per cent. or | Amount payable as bonus | Set on or Set off of | Total set on or | |
| | sixty-seven per cent., as the case | | the year carried | set off carried | |
| | may be, of available surplus | | forward | forward | |
| | allocable as bonus | | | | |
+------+----------------------------------------------------------+---------------------------------------------------------+---------------------------------------------------------+---------------------------------------------------------+---------------------------------------------------------+
| (1) | (2) | (3) | (4) | (5) | (6) |
| | Rs. | Rs. | Rs. | Rs. | Of |
| | | | | | (year) |
+------+----------------------------------------------------------+---------------------------------------------------------+---------------------------------------------------------+---------------------------------------------------------+---------------------------------------------------------+
| 1. | 1,04,167 | 1,04,167** | Nil | Nil | |
| 2. | 6,35,000 | 2,50,000* | Set on | Set on | (2) |
| | | | 2,50,000* | 2,50,000* | |
| 3. | 2,20,000 | 2,50,000* (inclusive of 30,000 from year-2) | Nil | Set on | (2) |
| | | | | 2,20,000 | |
| 4. | 3,75,000 | 2,50,000* | Set on | Set on | (2) |
| | | | 1,25,000 | 2,20,000 | (4) |
| | | | | 1,25,000 | |
| 5. | 1,40,000 | 2,50,000* (inclusive of 1,10,000 from year-2) | Nil | Set on | (2) |
| | | | | 1,10,000 | (4) |
| | | | | 1,25,000 | |
| 6. | 3,10,000 | 2,50,000* | Set on | Set on | (2) |
| | | | 60,000 | Nil + | (4) |
| | | | | 1,25,000 | (6) |
| | | | | 60,000 | |
| 7. | 1,00,000 | 2,50,000* (inclusive of 1,25,000 from year-4 and 25,000 from year-6) | Nil | Set on | (6) |
| | | | | 35,000 | |
| 8. | Nil | 1,04,167** (inclusive of 35,000 from year-6) | Set off | Set off | (8) |
| | (due to loss) | | 69,167 | 69,167 | |
| 9. | 10,000 | 1,04,167** | Set off | Set off | (8) |
| | | | 94,167 | 69,167 | (9) |
| | | | | 94,167 | |
| 10. | 2,15,000 | 1,04,167** (after setting off 69,167 from year-8 and | Nil | Set off | (9) |
| | | 41,666 from year-9) | | 52,501 | |
+------+----------------------------------------------------------+---------------------------------------------------------+---------------------------------------------------------+---------------------------------------------------------+---------------------------------------------------------+
* Maximum.
+ The balance of Rs. 1,10,000 set on from year-2 lapses.
** Minimum
Schedule B
COMPUTATION OF GROSS PROFITS
[See rule 23]
Accounting year ending .........
+----------+-------------------------------------------------------------+-------------------+------------------+----------+
| Item | Particulars | Amount of | Amount of | Remarks |
| No. | | sub- Items | main Items | |
+----------+-------------------------------------------------------------+-------------------+------------------+----------+
| (1) | (2) | Rs. | Rs. | |
+----------+-------------------------------------------------------------+-------------------+------------------+----------+
| *1. | Net Profit as shown in the Profit and Loss Account after | | | |
| | making usual and necessary provisions. | | | |
| 2. | Add back provision for: | | | |
| | (a) Bonus to employees | | | |
| | (b) Depreciation | | | |
| | (c) Development Rebate Reserve | | | |
| | (d) Any other reserves | | | |
| | Total of Item No.2……….. | Rs………… | | See foot |
| | | | | note(1) |
| | | | | See foot |
| | | | | note(1) |
| 3. | Add back also: | | | |
| | (a) Bonus paid to employees in respect of previous | | | See foot |
| | accounting years. | | | note(1) |
| | (b) The amount debited in respect of gratuity paid or | | | |
| | payable to employees in excess of the aggregate of – | | | |
| | (i) the amount, if any, paid to, or provided for payment to,| | | |
| | an approved gratuity fund; and | | | |
| | (ii) the amount actually paid to employees on their | | | |
| | retirement or on termination of their employment for any | | | |
| | reason. | | | |
| | (c) Donations in excess of the amount admissible for | | | |
| | income-tax . | | | |
| | (d) Capital expenditure (other than capital expenditure on | | | |
| | scientific research which is allowed as a deduction under | | | |
| | any law for the time being in force relating to direct | | | |
| | taxes) and capital losses (other than losses on sale of | | | |
| | capital assets on which depreciation has been allowed for | | | |
| | income tax). | | | |
| | (e) Any amount certified by the Reserve Bank of India in | | | |
| | terms of sub- section (2) of section 34A of the Banking | | | |
| | Regulation Act, 1949 (10 of 1949). | | | |
| | (f) Losses of, or expenditure relating to, any business | | | |
| | situated outside India. | | | |
| | Total of Item No.3……….. | Rs………. | | See foot |
| | | | | note(1) |
| 4. | Add also income, profits or gains (if any ) credited | | | |
| | directly to published or disclosed reserves, other than- | | | |
+----------+-------------------------------------------------------------+-------------------+------------------+----------+
(i) capital receipts and capital profits (including profits on the sale of
capital assets on such depreciation has not been allowed for income-
tax);
(ii) profits of, and receipts relating to , any business situated outside
India;
(iii) income of foreign banking companies from investment outside
India.
Net total of Item No.4…….
Rs…………
5. Total of Item Nos.1, 2, 3 and 4… Rs…………
6. Deduct :
(a) Capital receipts and capital profits (other than profits on the sale of
assets on which depreciation has been allowed for income-tax).
(b) Profits of, and receipts relating to any business situated outside India.
(c) Income of foreign banking companies from investments outside India
.
(d) Expenditure or losses (if any ) debited directly to published or
disclosed reserves, other than –
(i) capital expenditure and capital losses (other than losses on sale of
capital assets on which depreciation has not been allowed for income-
tax );
(ii) losses of any business situated
See foot
note (2)
See foot
note (2)
See foot
note (2)
outside India.
(e) In the case of foreign banking companies proportionate
administrative (overhead) expenses of head-office allocable to Indian
business.
(f) Refund of any excess direct tax paid for previous accounting years
and excess provision if any of previous accounting years, relating to
bonus, depreciation or development rebate, if written back.
(g) Cash subsidy, if any, given by the government or by anybody
corporate established by any law for the time being in force or by any
other agency through budgetary grants, whether given directly or
through any agency for specified purposes and the proceeds of which are
reserved for such purposes .
Total of Item No. 6 ……
Rs……………..
See foot
note (3)
See foot
note (2)
See foot
note (2)
7. Gross profits for purposes of bonus (Item No. 5 minus Item No. 6) Rs……………..
Explanation.— In sub-item (b) of Item 3, "approved gratuity fund" has the same meaning assigned to it in clause (5)
of section 2 of the Income Tax Act,1961.
Foot-note:-
(1) If, and to the extent, charged to Profit and Loss Account.
(2) If, and to the extent, credited to Profit and Loss Account.
(3) In the proportion of Indian Gross Profit (Item No. 7) to Total World Gross Profit (as per consolidated Profit and
loss account adjusted as in Item No. 2 above only)]
Schedule D
[See rule 25]
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THE GAZ-- END OF ENGLISH TEXT --
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