The rules in brief
The Code on Wages (Central) Rules were notified on 8 May 2026 after a draft published in December 2025. A corrigendum dated 15 July 2026 renamed them the Wages (Central) Rules, 2026. Chapter VIII (rules 48 to 54) deals with forms, registers and wage slips.
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 three registers
| Register | Form | What it replaces in practice |
|---|---|---|
| Employee register | Form I | Separate employee and worker registers kept under different Acts |
| Register of wages, overtime, advances, fines and deductions for damage or loss | Form IV | Separate wage, overtime, fines, advances and deductions registers |
| Attendance register-cum-muster roll | Form IX | Muster roll and attendance registers |
- Registers may be kept electronically or physically.
- Each register must be preserved for five years from the date of the last entry.
- The OSH Central Rules treat these registers as maintained under the OSH Code too, so one set serves both.
Wage slip: Form V
Every employer must issue a wage slip in Form V to each employee on or before the day wages are paid. It can be sent electronically, by email, WhatsApp or an HRMS, or handed over on paper. The slip covers pay, deductions and overtime, and records the payment transaction reference.
Practical check: many payroll systems still generate slips after the bank transfer. Under the new rule the slip must be ready by payment day, so check the timing of your payroll run as well as the format.
Related timelines that affect your registers
- Monthly wages must be paid before the 7th of the following month. The earlier 10th-of-the-month allowance for larger employers no longer applies.
- Claims about wages or discrimination are filed in Form II, and appeals against the authority's order in Form III.
Changeover checklist
- Map your current registers to Forms I, IV and IX, and retire the duplicates.
- Update the wage slip template to the Form V fields and fix the issue timing.
- Make sure contractors use the same formats for their workers. The principal employer carries liability if they don't.
- Set a five-year retention rule in your HRMS or record room.
- Check the Jharkhand (or your state's) rules for any different form numbers before final rollout.
See every form in one place in the Labour Code forms tracker.
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.