Code on Wages (Central) Rules, 2026
The Gazette of India
CG-DL-E-08052026-272365
PART II—Section 3—Sub-section (i)
PUBLISHED BY AUTHORITY
No. 309] NEW DELHI, FRIDAY, MAY 8, 2026/VAISAKHA 18, 1948
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MINISTRY OF LABOUR AND EMPLOYMENT
NOTIFICATION
New Delhi, the 8th May, 2026
G.S.R. 343(E).—Whereas the draft of the Code on Wages (Central) Rules, 2025 were published
as required under sub-section (1) of section 67 of the Code on Wages, 2019 (29 of 2019) in the Gazette of
India, Extraordinary, Part II, section 3, Sub-section (i), vide number G.S.R. 936 (E), dated the 30th December,
2025, inviting objections and suggestions from all persons likely to be affected thereby within a period of
forty-five days from the date on which the Gazette containing the said notification were made available to
the public;
And whereas, the notification was made available to the public on the 30th December, 2025;
And whereas, suggestions and objections received from persons and stakeholders have been
duly considered by the Central Government;
Now, therefore, in exercise of the powers conferred by section 67 of the Code on Wages, 2019
(29 of 2019) and in supersession of –
(i) the Payment of Wages (Procedure) Rules, 1937;
(ii) the Payment of Wages (Railways) Rules, 1938;
(iii) the Minimum Wages (Central) Rules, 1950;
(iv) the Payment of Wages (Mines) Rules, 1956;
(v) the Payment of Wages (Procedure) Application to Scheduled employments
Rules, 1962;
(vi) the Payment of Wages (Manner of Recovery of excess Deductions) Rules, 1966;
(vii) the Payment of Wages (Air Transport Services) Rules, 1968;
(viii) the Payment of Wages (Deductions for National Defence Fund and Defence
Savings Scheme) Rules, 1972;
(ix) the Payment of Bonus Rules, 1975;
(x) the Equal Remuneration Rules, 1976; and
(xi) the Payment of Undisbursed Wages (Air Transport Services) Rules, 1988;
(xii) the Payment of Undisbursed Wages (Mines) Rules, 1989;
(xiii) the Central Advisory Committee on Equal Remuneration Rules, 1991;
(xiv) the Payment of Wages (Nomination) Rules, 2009;
(xv) the Minimum Wages (Central Advisory Board) Rules, 2011;
(xvi) the Code on Wages (Central Advisory Board) Rules, 2021;
(xvii) the Ease of Compliance to Maintain Register under Equal Remuneration Act, 1976 (25
of 1976), Minimum Wages Act, 1948 (11 of 1948) and the Payment of Wages Act, 1936 (4 of
1936),
except as respects things done or omitted to be done before such supersession, the Central Government
hereby makes the following rules, namely:-
CHAPTER I
PRELIMINARY
1. Short title and commencement.- (1) These rules may be called the Code on Wages (Central)
Rules, 2026.
(2) They shall come into force on the date of their publication in the Official Gazette.
2. Definitions.- (1) In these rules, unless the context otherwise requires. —
(a) “appeal” means an appeal under sub-section (1) of section 49;
(b) “appellate authority” means the appellate authority appointed by the Central Government under
sub-section (1) of section 49;
(c) “appendix” means Appendix annexed to these rules;
(d) “authority” means the authority appointed by the Central Government under sub-section (1) of
section 45;
(e) “Board” means the Central Advisory Board constituted by the Central Government under sub-
section (1) of section 42;
(f) “Chairperson” means the Chairperson of the Board;
(g) “Code” means the Code on Wages, 2019 (29 of 2019);
(h) “Committee” means a committee appointed by the Central Government under clause (a) of subsection (1) of section 8;
(i) “day” means a period of twenty-four hours beginning at mid-night;
(j) “electronically” means any information submitted by email or maintained or displayed on the
designated portal or mobile application or website or digital payment in any mode for the purposes
of the Code;
(k) “form” means the forms appended to these rules;
(l) “geographical area” means the areas notified by the Central Government from time to time.
(m) “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 judgment or decision involved in the execution of such
occupation;
(n) “Inspector-cum-Facilitator” means a person appointed by the Central Government, under subsection (1) of section 51;
(o) “member” means a member of the Board;
(p) “normal rate of wage” means wage as defined under clause (y) of section 2;
(q) “registered trade union” means a trade union registered under the Industrial Relations Code, 2020
(35 of 2020);
(r) “section” means a section of the Code;
(s) “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;
(t) “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;
(u) “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 but not defined herein, shall have the meanings
respectively assigned to them under the Code.
CHAPTER II
MINIMUM WAGES
3. Manner of calculating minimum rate of wages.–(1) For the purposes of sub-section (5) of section
6, the minimum rate of wages shall be fixed by the day basis keeping in view the criteria which shall be
separately specified by the Central Government by special or general order:
Provided that the Central Government shall not fix the minimum wages of the Central Government
employees under this Code.
(2) Where the rate of wages for a day is fixed, 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.
(3) In case there is less than six days working week, the hourly rate of minimum wages so calculated
shall be used to derive the minimum wages for the day.
4. 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 before 1st 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.
5. Hours of work for normal working day. – (1) The number of hours of work which shall constitute
normal working day for an employee whose wage period is on a daily basis shall be eight hours and
interval for rest shall be in accordance with notification issued in this regard under Occupational Safety,
Health and Working Conditions Code, 2020 (37 of 2020).
(2) The number of hours of work which shall constitute a normal working day for an employee whose
wage period is other than on a daily basis shall be so fixed that the total number of weekly working hours
shall not exceed forty-eight hours.
6. Weekly day of rest.— (1) Subject to the provisions of this rule, an employee shall be allowed rest for
one day in every week (hereinafter referred to as “the rest day”), in case of six-day working week
which shall ordinarily be a Sunday and in case of less than six-days w o r k i n g week, t h e rest d a y
shall include Saturday and Sunday, however, the employer may fix any other day of the week as the
rest day for any employee or class of employees:
Provided that in a six-days 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 further that an employee shall be entitled for the rest day under this sub-rule, if he has
worked under the same employer in case of six-days working week for a continuous period of not less
than six days and in case of less than six-days working week for a continuous period of the stipulated
number of working days, as the case may be:
Provided also that the employee shall be informed of the day fixed as the rest day and of any
subsequent change in the rest day before the change is effected, by display of a notice to that effect at a
conspicuous place in the place of employment or electronically.
Explanation.- For the purpose of computation of the continuous period of not less than six days or
the stipulated number of days worked 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.
(2) An employee shall not be required or allowed to work on the rest day unless he is allowed a
substituted rest 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 shall result in the employee working for more
than ten days consecutively without a rest day.
(3) Where any employee works on a rest day and has been given a substituted rest day on any working
days before or after the rest day, the rest day shall, for the purposes 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 previous
working day; 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 previous working day:
Provided that in case of six-days working 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, the employee
shall be paid, only for the rest day on which he worked, an amount equal to the wages payable at the
overtime rate, which shall not be less than twice the normal rate of wages,
and, in case 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 jurisdiction may, on application made 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, the employee 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 previous working day.
Explanation.- For the purpose of this sub-rule, the words ‘previous working 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 previous working
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 favorable terms.
Explanation.- For the purposes of this rule, the expression ‘week’ shall mean a period of seven days
beginning at midnight on Saturday night.
7. Night shifts. —Where an employee works on a shift which extends beyond midnight, then, ––––
(i) a rest day for the whole day for the purposes of rule 6 shall, in this case means a period
of twenty-four consecutive hours beginning from the time when his shift ends; and
(ii) 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.
8. Extent and conditions of working hours for certain categories of employees.- The number of
working hours for certain categories of employees under sub-section (2) of section 13 may exceed the
normal working hours, specified in rule 5:
Provided that the overtime of these categories of employees shall be as per section 14.
9. 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
10. Manner of fixing floor wage.- (1) For fixing the floor wage, the Central Government may consult
the Board, 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.
(2) The consultation under sub-rule (1) may be circulated to all the State Governments for further
consultation and their comments.
(3) The consultation of the Board and the views of the State Governments received may 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 and the State Governments.
CHAPTER IV
PAYMENT OF WAGES
11. Payment of wages to contractual employee.- Where the employees are employed in an
establishment through a contractor, 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 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).
12. Payment of wages for less than normal working day.— An employee shall not be entitled to
receive wages for a full normal working day under section 10, in case the employee had agreed to work
on part time basis, as per the terms of the employment or not entitled to receive such wage under any
other labour law for the time being in force.
13. Recovery of deductions.–– As per sub-section (4) of section 18, where the total deductions
authorised 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, in
instalments so that the recovery in any month shall not exceed the fifty per cent. of the wages of the
employee in that month.
14. Authority for approving acts and omissions.–– The Deputy Chief Labour Commissioner
(Central) having jurisdiction over the place of work of the employee concerned shall be the authority
for approving acts and omissions for the purposes of sub-section (1) of section 19.
15. Manner of exhibiting notice specifying acts and omissions.–– A notice referred to in subsection (2) of section 19 shall be displayed in physical form or electronically in Hindi, English and local
language at the conspicuous place in the premises of the work place in which the employment is carried
on and a copy of the notice shall be sent electronically or by speed post to the Inspector-cum-Facilitator
having jurisdiction.
16. Procedure for imposing fines.–– (1) As per sub-section (3) of section 19, the employer shall give
intimation electronically or in writing to the employee concerned specifying therein the particulars of
acts and omissions done by the employee, warranting the imposition of fine, for showing cause within
seven days.
(2) On establishment of charges, fine shall be imposed on the delinquent employee.
(3) Wherein no reply is received from the employee within the scheduled period, fine shall be
imposed and the same shall be intimated to the employee within fifteen days of the imposition of such
fine.
17. Intimation of deduction for absence from duty.––(1) When an employer intends to make any
deduction in pursuance of the proviso to sub-section (2) of section 20, the employer shall intimate
electronically or in writing to the employee concerned regarding their intention of making such
deduction seeking their reply within a period of seven days and on establishment of charges, deduction
shall be made from the wages of the employee in accordance with sub- section (3) of section 18.
(2) If no reply is received from the employee concerned within seven days, the employer shall make
such deduction from the wages and the same shall be intimated to the employee within fifteen days of
the date of such deduction.
18. Procedure for deduction for damage or loss.––(1) Any employer intending to make deduction
for damages or loss under sub-section (1) of section 21 from the wages of an employee, shall give the
employee an opportunity to submit explanation within a period of seven days, showing cause, the value
of the damage caused or loss of goods expressly entrusted to the employee.
(2) On establishment of the charges, deductions shall be made from the wages of the employee in
accordance with sub-section (3) of section 18.
(3) In case no reply is received from the employee concerned within seven days, the employer shall make
such deduction from the wage of the employee concerned and the same shall be intimated to the employee
within fifteen days of the date of such deduction.
19. Conditions regarding recovery of advance:––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
instalments determined by the employer, so as any or all instalments 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 for recovery of loans:–– As per section 24, deductions for recovery of loans granted
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 thatshall be payable thereon.
CHAPTER V
PAYMENT OF BONUS
21. Payment of bonus to contractual employee.- Where in an establishment, the employees are
employed through a contractor and the contractor fails to pay the bonus under section 26, 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 minimum bonus to the employees.
22. Calculation for 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
Appendix 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.
23. Calculation for 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 Appendix 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.
24. Computation of gross profits for banking company:–– The gross profits derived by an
employer from an establishment in respect of the accounting year shall in the case of banking company
under clause (a) of section 32, be calculated in the manner specified in Appendix B.
25. Computation of gross profits for other than banking company:–– The gross profits derived
by an employer from an establishment in respect of the accounting year shall, in a case other than
banking company under clause (b) of section 32, be calculated in the manner specified in Appendix C.
26. Deduction of further sums from gross profit:–– The further sums specified in respect of the
employer in Appendix D shall be deducted from the gross profit as prior charges under clause (c) of
section 34.
27. Manner of carrying forward when allocable surplus exceeds maximum bonus payable:––
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 upto and inclusive of the fourth accounting year to be utilised
for the purpose of payment of bonus in the manner as illustrated in Appendix A.
28. Manner of carrying forward when there is no allocable surplus for payment of minimum
bonus:–– 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 27 which shall be utilised 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 upto and inclusive of the fourth accounting
year in the manner as illustrated in Appendix A.
CHAPTER VI
CENTRAL ADVISORY BOARD
A. Procedure of Central Advisory Board
29. Constitution of the Board.- The Board shall be constituted under sub-section (1) of section 42
by the Central Government consisting of persons to be nominated by the Central Government.
30. Meeting of the Board. – The Chairperson of the Board may, subject to the provisions of rule 32,
call a meeting of the Board at any time as deemed 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 speed post or 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 may be given to every
member.
Functions of Chairperson. – The Chairperson shall-
(i) preside at the meetings of the Board:
Provided that in the absence of the Chairperson, 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; and
(iv) such other functions that the Central Government may assign from time to time.
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 the 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
the members.
34. Disposal of business of Board.- All business of the Board shall be considered at the 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 held in the manner as the Chairperson may decide.
36. Proceedings of 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 incurred in accordance with the scale for the time being in force for
payment of such allowance to witnesses appearing before a civil court.
B. TERMS OF OFFICE OF MEMBERS OF BOARD
38. Term of office of members of Board.- (1) The term of office of the Chairperson a n d members,
shall be three years commencing from the date of appointment or nomination, as the case may be:
Provided that the Chairperson or a member shall after the expiry of the said period of three years,
continue to hold office until their successor is appointed or nominated.
(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 that independent member is
nominated or till the time a regular incumbent joins.
(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 this rule, the members of the Board shall hold office during
the pleasure of the Central Government.
39. Travelling allowance. – (1) The travelling allowance of an official member of the Board shall be
governed by the rules applicable to them for the journey performed on official duties and shall be paid
by the authority paying the salary.
(2) The non-official members of the Board shall be paid travelling allowance for attending the
meeting of the Board as per the instructions issued by the Department of Expenditure, Ministry of
Finance, Government of India from time to time.
Explanation.- For the purposes of this rule, the expression “official member” shall mean regular
government officers, officiating as members of the Board in that capacity and “non-official
member” shall be who are not “official members”.
40. Officers and staff of Board. – The Central Government may provide the necessary
infrastructure, as it may think necessary for the proper functioning of the Board.
41. Eligibility for re-nomination of members of Board. -An outgoing member shall be eligible
for re-nomination for the membership of the Board for not more than total two terms.
42. Resignation of Chairperson and members of Board. – (1) A member of the Board, other than
the Chairperson, may, by giving notice in writing to the Chairperson, resign from the membership and
the Chairperson may resign by a letter addressed to the Central Government.
(2) The 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 Board, the Chairperson shall submit a report to
the Central Government immediately and the Central Government shall, take steps to fill the vacancy
in accordance with the provisions of the Code.
43. 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.
44. 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 person has been subject to disqualification under sub-rule (1), the
decision of the Central Government thereon shall be final.
CHAPTER VII
PAYMENT OF DUES, CLAIMS, ETC.
45. Payment of undisbursed dues to nominees in case of death of employee :–– (1) (a) In
pursuance of clause (a) of sub-section (1) of section 44, every employee shall make a declaration in
Form-VII in physical form or electronically, nominating a person conferring the right to receive the
amount that may stand in the credit of the employee on the event of death, before that amount standing
to the credit of such employee 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 the family:
Provided that nomination made by an employee having a family in favour of a person other than
member of the family shall be invalid:
Provided further that a fresh nomination towards the spouse of the employee shall be made by
the employee on 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 the family, to be the guardian of the minor nominee or where there is no major person in the
family, the employee may by discretion, appoint any other person to be the guardian of the minor
nominee.
(d) If the employee nominates more than one member, the nomination shall specify the amount or
share payable to each of the nominees at employee’s own discretion so as to cover the whole of the
amount that may stand to the credit of the employee.
(2) Where any amount payable to an employee under the Code is due after the death or on account of
whereabouts not being known of the employee 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
the identity o f the employee within two months of the date on which the amount was so deposited.
46. Deposit of undisbursed dues in case of death of employee:–– (1) Where any amount payable
to an employee under clause (b) of sub-section (1) of section 44 remains undisbursed since no
nomination has been made by such employee or for any other reason, such amounts could not be paid
to the nominee of employee, all such amounts shall be deposited by the employer after the expiry of
six-months from the date the amount become payable, 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 to be deposited under sub-clause (1) shall be 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).
47. Manner of dealing with deposit of undisbursed dues:– The undisbursed amount in sub rule
(1) of rule 46 (hereinafter in this rule referred to as “the amount”) shall remain with the concerned Deputy
Chief Labour Commissioner (Central) and be invested in the Central or State Government Securities or
deposited as a fixed deposit in a scheduled bank.
(2) The concerned Deputy Chief Labour Commissioner (Central) shall exhibit, as soon as may be
possible, a notice containing such particulars 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 and also in two local newspapers in vernacular language in the area of
permanent residence of the employee.
(3) Subject to the provisions of sub-rule (4), the concerned Deputy Chief Labour Commissioner
(Central) 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.
(4) In case the undisbursed amount remains unclaimed for a period of seven years, the same shall be
dealt as directed by the Central Government from time to time in this behalf.
CHAPTER VIII
FORMS, REGISTERS AND WAGE SLIP
48. Returns. – The returns shall be filed electronically by every employer of an establishment to which
the Code applies in the Forms under the Occupational, Safety Health and Working Conditions Code,
2020 (37 of 2020).
49. Form and procedure for filing claims:–– (1) A single application on behalf of or in respect
of any number of or group of employees employed in the same establishment wherein their claims relate
to the same wage period or any incident of discrimination, may be filed under sub-section (5) of section
45 in Form-II, manually or electronically along with documents specified in the said Form, before the
authority notified by Central Government under sub-section (1) of section 45 to hear and determine
claims which arise under the provisions of the Code.
(2) Where an application under sub-rule (1) is filed, the authority shall serve upon the employer
electronically or by speed post, a notice in Form VIII to appear before them 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) In case where the employer or their representative fails to appear on the specified date, the
authority may hear and determine the application ex-parte.
(4) In case where the applicant or their representative fails to appear on the specified date without any
reasonable cause shown in advance, the authority may dismiss the application.
50. Procedure for filing 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 FormIII electronically or by speed 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 speed post, a notice in Form VIII to appear before
them on the date specified in the notice and shall inform the appellant of the date so specified.
(3) In case where the employer or their representative fails to appear on the specified date, the
authority may hear and determine the application ex-parte.
(4) In case where the applicant or their representative fails to appear on the specified date, the
authority may dismiss the appeal.
51. Form of register, etc.- (1) The 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 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 and the authority
referred to in sub-section (8) shall be the Deputy Chief Labour Commissioner (Central) having
jurisdiction.
(3) All deductions and 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.
(4) The registers 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:–– (1) Where 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 authorised 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 evidence as
produced 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, the officer shall explain the offender the offence complained against and if the offender
pleads guilty, the officer shall impose penalty in accordance with the provisions of the Code and if 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.
(3) The officer shall record in writing the statement of the witnesses on oath and in cross examination
and take the documentary evidence on record.
(4) The officer shall, after the complainant’s evidence is complete, provide an 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.
(5) The officer shall after hearing the parties and considering the evidence both oral and documentary,
decide the complaint in accordance with the provisions of the Code.
54. Manner of composition of offences:––(1) An accused person desirous of composition of offence
under sub-section (1) of section 56 may make an application in Form VI electronically or manually
to the Gazetted Officer notified under said sub-section.
(2) The Gazetted Officer referred to in sub-rule (1) shall on receipt of such application, satisfy 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, compound 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) The compounding officer shall issue a composition certificate in Part-B of Form-VI within ten
days of receipt of the composition amount, to such person from whom such amount has been received in
compliance of the composition notice.
(4) In case where a person so noticed fails to deposit the composition amount within the time specified
by the compounding officer, prosecution shall be instituted before the competent court against such
person for such offence in respect of which the compounding notice was issued.
(5) Where the offence has been compounded under sub-rule (2) after the institution of the
prosecution, the officer shall send a copy of such order for intimation to the officer referred to in subsection (1) of section 53 for action under sub-section (6) of section 56.
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:-
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
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.
* Where the profit subject to taxation is shown in the Profit and Loss account and the provision made for taxes on income is
shown, the actual provision for taxes on income shall be deducted from the profit.
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)]
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