Andhra Pradesh explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
Rules 39 to 45 of the Andhra Pradesh wage rules name the registers an employer keeps, the wage slip, how returns go in, how an enquiry into a wage offence is held and how an offence is compounded. Nine Forms are appended.
If your payroll records are spread across systems, consider a payroll compliance audit to line them up with these Forms.
The rules are the Code on Wages (Andhra Pradesh) Rules, 2026, as notified by G.O.Rt.No.124 dated 29 June 2026. An employer keeps an Employee Register (Form I), a Register of Wages, Overtime, Advances, Fines and Deductions for Damage and Loss (Form IV) and an Attendance Register-cum-Muster Roll (Form IX), electronically or in physical form, and preserves them for five years after the last entry. A wage slip in Form V is issued on or before payment of wages (rules 42 and 43).
Notification and commencement
The rules are the Code on Wages (Andhra Pradesh) Rules, 2026, as notified by G.O.Rt.No.124 dated 29 June 2026. Later amendments and State notifications under these rules should be checked in the State Gazette. Under rule 1(3) the rules come into force on the date of their publication in the Official Gazette; the Labour Codes were brought into force from 21 November 2025. See also our first article on these rules.
Registers (rule 42)
The Central counterpart is rules 51 and 52 of the Central Rules. Under section 50(1) of the Code, the employer of every establishment to which the Code applies maintains, electronically or in physical form in the appended formats:
- Employee Register in Form I.
- Register of Wages, Overtime, Advances, Fines and Deductions for Damage and Loss in Form IV.
- Attendance Register-cum-Muster Roll in Form IX.
Fines and realisations under section 19(8) are recorded in a register kept electronically or in physical form in Form-IV, and the authority for section 19(8) is the Deputy Commissioner of Labour having jurisdiction (rule 42(2)). Deductions and realisations under section 21(3) are also recorded in Form-IV (rule 42(3)). The registers are preserved "for a period of five years after the date of last entry made therein" (rule 42(4)). The Central forms are described in Forms I to IV and IX; the State Forms are separately printed in the State rules and the employer should use those.
The wage slip (rule 43)
Every employer issues wage slips, electronically or in physical form, to the employees in Form V under section 50(3), "on or before payment of wages". Form V is headed "Wage Slip" and carries a date of issue. See Forms V to VII of the Central Rules.
Returns (rule 39)
Returns are 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". The wage rules therefore print no separate return Form. The State OSH rules on returns are in our OSH article on registers, records and returns.
Enquiry into an offence (rule 44)
A complaint of an offence under section 53(1) of the Code may be filed before the officer appointed under that sub-section by an officer authorised by the State Government, by an aggrieved employee, by a registered trade union under the Industrial Relations Code, 2020 or by an Inspector-cum-Facilitator. The officer, if satisfied on the complainant's evidence, issues summons fixing a date. If the offender appears and pleads guilty, the officer imposes penalty in accordance with the Code. If not, the officer takes the witnesses on oath, allows cross-examination, records statements in writing, gives the accused an opportunity of defence and decides the complaint after hearing the parties.
Compounding (rule 45)
An accused person wishing to compound an offence under section 56(1) applies in Form VI (Part-A), electronically or manually, to the Gazetted Officer notified under that sub-section. The Central rule is rule 54 of the Central Rules. The Andhra Pradesh steps are:
- The officer checks that the offence is compoundable. If it is, and the accused agrees, the officer compounds it "for a sum of fifty per cent of the maximum fine provided for such offence under the Code", payable within thirty days of the order of composition.
- A composition certificate in Part-B of Form-VI is issued within ten days of receipt of the composition amount.
- If the composition amount is not deposited within the time specified, prosecution is instituted before the competent court for the offence in respect of which the compounding notice was issued.
- Where an offence is compounded after prosecution began, a copy of the order goes to the officer under section 53(1) for action under section 56(6).
The Forms appended to the rules
| Form | Rule | Subject as printed |
|---|---|---|
| Form-I | 42(1)(i) | Employee Register |
| Form-II | 40(1) | Single application under section 45(5) before the authority |
| Form-III | 41(1) | Appeal under section 49(1) before the appellate authority |
| Form-IV | 42(1)(ii) | Register of Wages, Overtime, Advances, Fines and Deductions for Damage and Loss |
| Form-V | 43 | Wage Slip |
| Form-VI Part-A and Part-B | 45(1), 45(3) | Application for compounding; composition certificate |
| Form-VII | 36(1)(a) | Nomination Form |
| Form-VIII (A) and (B) | 40(2), 41(2) | Notice to the respondent by the authority; notice by the appellate authority |
| Form-IX | 42(1)(iii) | Attendance Register-cum-Muster Roll |
Claims, appeals and nominations are explained in our article on undisbursed dues, claims and appeals.
A worked example
Palnadu Spinning Mills, an invented company in Guntur, keeps wages in an accounting package. Its HR head maps the package to the State Forms: employee master to Form I, the payroll run to Form IV including fines, advances and damage deductions, and the biometric log to Form IX. Each payslip, generated electronically, goes to the employee on or before the day wages are paid. The records are kept for five years after the last entry. When a small lapse is found by an authority and an offence becomes compoundable, the company would apply in Form VI Part-A to the notified Gazetted Officer.
Common lapses
- Maintaining Form IV without the fines and damage columns filled in.
- Issuing the payslip after the pay date.
- Discarding registers before five years from the last entry.
- Treating compounding as a negotiation: the sum is fixed by the rule at fifty per cent of the maximum fine, and the time limits are strict.
- Looking for a wage-code return Form in these rules, when rule 39 sends returns to the OSH Code Forms.
Need help with registers and Forms?
A short audit of how your payroll data maps to Forms I, IV, V and IX will show whether the system is ready for an inspection. Our payroll compliance audit team can run it for establishments in Andhra Pradesh.
Key takeaways
- Three registers: Form I, Form IV and Form IX, electronic or physical.
- Preserve them for five years after the last entry.
- Wage slip in Form V on or before payment of wages.
- Returns are filed electronically in the OSH Code Forms.
- Compounding: Form VI, fifty per cent of the maximum fine, thirty days to pay, certificate within ten days.
Read next
- Code on Wages (Andhra Pradesh) Rules, 2026: the final notification, commencement and calculation of minimum wages
- Code on Wages (Andhra Pradesh) Rules, 2026: undisbursed dues, claims, appeals and State Advisory Board
- OSH (Andhra Pradesh) Rules, 2026: registers, records, returns and the Inspector-cum-Facilitator
- Rules 51 and 52 of the Code on Wages Central Rules, 2026: registers and wage slip
Disclaimer: Based on the State or Union territory rules named above, as notified under the Labour Codes and consulted on 4 October 2026. Later amendments, State notifications, fees and forms should be checked in the State Gazette and on the State labour department website. This article is general information, not legal advice; check the official text before acting.