luckpanda
Start free
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.

Check this for your businessThe Compliance module

Information, not legal advice. Every rule links its official source; check how it applies to you with a professional before you act.

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.

  • SourceCode on Wages, 2019 + Code on Wages (Central) Rules, 2020 — notified vide S.O. 4926(E) dated 21.11.2025 · Sections 13–18, Rule 50
    labour.gov.in

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.

  • SourceCode on Wages, 2019 + Code on Wages (Central) Rules, 2020 — notified vide S.O. 4926(E) dated 21.11.2025 · Sections 13–18, Rule 50
    labour.gov.in

Triggers (applicability conditions)

Compliance radar in LuckPanda checks these conditions against a business profile to decide whether this rule applies.

  • has_employees=true

Deadlines and penalty

Cadence
Every year · Annual renewal
Next due
No fixed date Recurring; dates depend on your registration
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.

This obligation has no fixed calendar date: it depends on when you start, your licence date or your registration.

Citations

  • SourceCode on Wages, 2019 + Code on Wages (Central) Rules, 2020 — notified vide S.O. 4926(E) dated 21.11.2025 · Sections 13–18, Rule 50
    labour.gov.in

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