Where things stand
All four Labour Codes, covering wages, industrial relations, social security and occupational safety, came into force on 21 November 2025. The Central Government then notified the final Central Rules under all four Codes on 8 May 2026, and those rules are where the new registers, returns and forms are prescribed.
In September 2026 the Labour Secretary said ten states had published final rules and that the Centre expected every state and UT to have rules in place by 31 October 2026. State rules matter because they decide the forms most private employers actually use.
Central or state rules? The Central Rules apply where the Central Government is the appropriate government (for example central PSUs, mines, railways, banks and some other sectors). Most private factories and establishments in Jharkhand fall under the state government. Tracker sources reviewed for this article showed Jharkhand's rules under the Codes still at draft stage. Until a state notifies final rules, its earlier rules continue under the savings provisions, so treat the central formats as the direction of travel and confirm the Jharkhand Gazette before switching forms.
The forms at a glance (Central Rules, 2026)
| Requirement | Form | Where it comes from | Key point |
|---|---|---|---|
| Employee register | Form I | Wages (Central) Rules, rule 51 | Electronic or physical; preserve for 5 years from the last entry |
| Register of wages, overtime, advances, fines and deductions | Form IV | Wages (Central) Rules, rule 51 | One combined register replaces several older ones |
| Wage slip | Form V | Wages (Central) Rules, rule 52 | Issued on or before the day wages are paid, electronic or physical |
| Attendance register-cum-muster roll | Form IX | Wages (Central) Rules, rule 51 | Also serves the OSH Code, which deems Wages registers to be kept under it |
| Wage or discrimination claim / appeal | Form II / Form III | Wages (Central) Rules | Filed electronically or by speed post |
| Establishment registration (update of existing registration) | Form I | OSH (Central) Rules, rule 3 | Establishments already registered under an earlier central law had six months from 8 May 2026, i.e. until 8 November 2026, to update particulars |
| Contractor licence | Form XXI | OSH (Central) Rules | Needed from 50 contract workers; applied for on the Shram Suvidha portal |
| Unified annual return | Form XVII | OSH (Central) Rules, rule 74 | Filed electronically by the end of February for the previous calendar year; includes contract labour (Part III) and a PF/ESI self-declaration (Part IV) |
| Gratuity nomination | Form III | Social Security (Central) Rules, rule 32 | Replaces the old Form F |
| Gratuity application, notice, dispute and recovery | Forms IV to IX | Social Security (Central) Rules, rule 33 | One sequence of forms from claim to recovery |
| Standing orders | Model Standing Orders, 2026 | IR Code, Chapter IV; IR (Central) Rules, rule 10 | Apply to establishments with 300 or more workers |
What has been superseded
- The Ease of Compliance (combined registers) Rules, 2017 are named in the supersession lists of both the Wages and OSH Central Rules, so the 2017 combined registers are no longer the central format.
- The Contract Labour (R&A) Central Rules, 1971 have been superseded by the OSH Central Rules.
- The Industrial Disputes (Central) Rules, 1957 and the Standing Orders Central Rules, 1946 have been superseded by the IR Central Rules.
- The Payment of Gratuity (Central) Rules, 1972 have been superseded by the Social Security Central Rules.
What to do now
- Confirm whether the Central or the state government is your appropriate government, establishment by establishment.
- Check whether your state has notified final rules under each Code, and note the form numbers it uses (some states number forms differently).
- Move payroll to the new wage slip and combined wage register format.
- Collect fresh gratuity nominations on the new form.
- Diary the annual return due date at the end of February.
- Review contractor licences against the new 50-worker threshold.
Detailed guides: wage registers and wage slips, contract labour licences and returns, gratuity nomination and Model Standing Orders, 2026.
This article is general information on the law as reviewed on 6 November 2026, not legal advice. Forms and rules change, and state rules may differ from the Central Rules. Check the official Gazette notification for your state before acting, or get in touch for advice on your establishment.
Sources
- Taxguru: Labour Code sections brought into force on 21 November 2025
- Legal500: Notified Code on Wages (Central) Rules, 2026
- iPleaders: OSH Central Rules 2026 – registration, hours, contract labour
- Lexcomply: Registers and returns matrix under the 2026 Central Rules
- KSMG: State rules tracker and Form I update deadline
- Taxclue: Form III gratuity nomination under the Central Rules
- K&S Partners: Standing orders under the IR Code
- Business Standard: Centre expects states to notify rules by 31 October