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Central regulation

Code on Wages — Wage Register, Pay Slips & Annual Return

Notified 21 November 2025, the Code consolidates the Minimum Wages Act, Payment of Wages Act, Payment of Bonus Act and Equal Remuneration Act. Every employer must maintain wage and bonus registers in Form I, issue pay slips, and file an annual return.

Definition

Notified 21 November 2025, the Code consolidates the Minimum Wages Act, Payment of Wages Act, Payment of Bonus Act and Equal Remuneration Act. Every employer must maintain wage and bonus registers in Form I, issue pay slips, and file an annual return.

What it means in practice

Code on Wages — Wage Register, Pay Slips & Annual Return is administered by Ministry of Labour & Employment. The obligation is grounded in Code on Wages, 2019 + Code on Wages (Central) Rules, 2020 — notified vide S.O. 4926(E) dated 21.11.2025 (Sections 13–18, Rule 50).

States retain power to fix wages for state-scheduled employments. Implementation rules vary state-by-state; some states still using old register formats during transition.

Triggers (applicability predicates)

These predicates are evaluated by Compliance Radar's applicability engine against a business profile to decide whether this rule applies.

Deadlines and penalty

Cadence: annual

Penalty for default: Non-payment of minimum wages: fine up to Rs 50,000 (1st offence), up to Rs 1 lakh + 3 months imprisonment (repeat). Documentation defaults: Rs 10,000-20,000.

Citations