Wage Register 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.
An employer in Bihar to whom the Code on Wages applies must keep three registers (rule 43), issue a wage slip in Form V with or before every payment (rule 44) and, under rule 49, file an annual return as notified. This article lists each register and Form in the Code on Wages (Bihar) Rules, 2026, the rule that calls for it and what the miscellaneous chapter adds.
The rules are the Code on Wages (Bihar) Rules, 2026, as notified on 30 June 2026 and published in the Bihar Gazette (Extraordinary) No. Patna 696 of 1 July 2026. The registers are the Employee Register in Form I, the Register of Wages, Overtime, Advances, Fines and Deductions for Damage and Loss in Form IV and the Attendance Register-cum-Muster Roll in Form IX, kept electronically or in physical form and preserved for five years after the last entry (rule 43). The wage slip is in Form V (rule 44).
Later amendments and State notifications under these rules should be checked in the State Gazette. Rule 1(3) says the rules come into force "from the date of publication in official Gazette". Our payroll compliance audit service can test your registers against these Forms.
The registers (rule 43)
Rule 43(1) says every employer of all establishments to which the Code applies shall maintain, under section 50(1) of the Code, electronically or in physical form in the formats appended to the rules, three registers.
| Register | Form | Rule |
|---|---|---|
| Employee Register | Form I | 43(1)(i) |
| Register of Wages, Overtime, Advances, Fines and Deductions for Damage and Loss | Form IV | 43(1)(ii) |
| Attendance Register-cum-Muster Roll | Form IX | 43(1)(iii) |
Fines and their realisations under section 19(8) of the Code are recorded in Form IV, and the rule also refers to the authority named in that sub-section (rule 43(2)). Deductions and realisations under section 21(3) are likewise recorded in Form IV (rule 43(3)). Rule 43(4) says all registers required under these rules shall be preserved for a period of five years after the date of last entry made therein. The Forms I, IV and IX open with the name of the establishment, employer and owner, the PAN/TAN of the employer (Forms I and IV) and the registration number of the establishment, and they say that the Labour Identification Number (LIN) shall be the Registration Number of the Establishment.
The Central registers are explained in our posts on rules 51 and 52 of the Central Rules, registers and wage slip and on the Central Forms I, IV and IX, the employee wage and attendance registers.
The wage slip (rule 44)
Every employer shall issue wage slips, electronically or otherwise, to the employees in Form V under section 50(3) of the Code on or before payment of wages. The Form V header carries the date of issue, the name and address of the establishment, the period, and employee particulars including name, father's/mother's/spouse name, designation, UAN and bank account number. The table below lists the other Forms of the Bihar rules, which carry their own numbering.
Every Form in the Bihar rules
| Form | Title as printed | Rule that calls for it |
|---|---|---|
| Form I | Employee Register | 43 |
| Form II | Single application under sub-section (5) of section 45 | 41 |
| Form III | Appeal under section 49(1) of the Code on Wages, 2019 | 42(1) |
| Form IV | Register of Wages, Overtime, Advances, Fines and Deductions for Damage and Loss | 43; also 18 |
| Form V | Wage Slip | 44 |
| Form VI | Application under sub-section (1) of section 56 for composition of offence | 45(1) |
| Form VIA | Composition Certificate | 45(4) |
| Form VII | Nomination Form | 38 |
| Form VIII | Notice to the respondent to be issued by the authority under section 45(5) | 41(2); 42(2) |
| Form IX | Attendance Register cum Muster Roll | 43 |
Forms II, III, VI, VIA, VII and VIII are filed with, or issued by, the authorities; they are covered in our article on claims, appeals and compounding. Forms I, IV, V and IX are the employer's own working documents.
The miscellaneous rules (rules 46 to 49)
- Timely payment through a contractor (rule 46). Where employees are employed through a contractor, the company, firm, association or other person who is the proprietor of the establishment pays the contractor the amount payable for the employees' wages in accordance with the Code.
- Minimum bonus (rule 47). If a contractor fails to pay minimum bonus under section 26 of the Code, the principal employer pays it on written information of the failure from the employees or any registered trade union of which they are members, and on confirming the failure.
- Inspection scheme (rule 48). An inspection scheme is to be formulated by the Labour Resource and Migrant Workers Welfare Department.
- Annual return (rule 49). The return is filed electronically or otherwise as notified, by every employer of an establishment to which the Code applies, in the relevant columns of the Form specified in the rules made under the Occupational Safety, Health and Working Conditions Code, 2020. A copy is also forwarded electronically to the Labour Bureau, Ministry of Labour and Employment, Government of India. For the matching Bihar OSH rule, see our article on registers, records and returns under the Bihar OSH rules.
The rules state no separate Bihar fee or time limit for the annual return; the notification of the form and date comes from the State.
A worked example
Bodh Gaya Hospitality LLP runs a small hotel and employs thirty people. It keeps the employee details in Form I, daily attendance in the Form IX muster roll, and wages with overtime, advances and deductions in Form IV, all on electronic files. At the month end it issues Form V slips on or before payment. When an old advance is recovered in installments, the entry goes in Form IV (rule 18). The registers are kept for five years after the last entry, so the hotel archives the files rather than overwriting them when the accounting year changes.
Need help with wage registers and slips in Bihar?
If your payroll software still produces the old register layouts, it may not match Forms I, IV, V and IX. A payroll compliance audit can compare your outputs line by line and list what to change.
Key takeaways
- Three registers are mandatory: Form I, Form IV and Form IX, in electronic or physical form (rule 43).
- All registers are preserved for five years after the last entry (rule 43(4)).
- A wage slip in Form V is issued on or before payment of wages (rule 44).
- The principal employer pays the contractor for wages and steps in on unpaid minimum bonus (rules 46 and 47).
- The annual return is filed as notified, with a copy to the Labour Bureau (rule 49).
Read next
- Code on Wages (Bihar) Rules, 2026: the notification, commencement and calculation of minimum wages
- Code on Wages (Bihar) Rules, 2026: undisbursed dues, claims, appeals, compounding and the State Advisory Board
- OSH (Bihar) Rules, 2026: registers, records, returns and the Inspector-cum-Facilitator
- Rules 51 and 52 of the Central Rules: 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.