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.
Chapters III to IX of the Code on Wages (Ladakh) Rules, 2026 tell a Ladakh employer how far wages can be cut, who approves a fine, what to do with unpaid dues, which registers to keep for how long and how a claim or an appeal is made. The rules name the Assistant Labour Commissioner as the officer for several steps.
Deductions above fifty per cent of wages in a wage period are carried forward and recovered in instalments so that no month exceeds fifty per cent. Undisbursed dues go to the Assistant Labour Commissioner within fifteen days after six months, and registers must be preserved for five years after the last entry. Employee Register (Form I), the combined wage register (Form IV) and Attendance Register-cum-Muster Roll (Form IX) are the three registers; the wage slip is Form V.
The rule set
This article covers the Code on Wages (Ladakh) Rules, 2026, as notified by S.O.231 dated 28 July 2026 (Gazette Extraordinary of 3 August 2026). Later amendments and State notifications under these rules should be checked in the State Gazette. Rule 1(3) says the rules come into force "on the date of their publication in the Official Gazette". The first article of this pair, on the notification, minimum wages, hours and rest, covers rules 1 to 10.
For the Central position on deductions see rules 13 to 16 of the Central rules. Payroll teams reviewing registers and slips can use our payroll compliance audit.
Deductions, fines and advances (rules 11 to 18)
| Obligation | Rule | Register or form | Time limit as printed | Authority |
|---|---|---|---|---|
| Excess of authorised deductions carried forward | 11 | none named | monthly recovery not above fifty per cent of that month's wages | employer |
| Fine notice | 12-13 | notice in Hindi, English and local language | copy to Inspector-cum-Facilitator electronically or by registered post | Assistant Labour Commissioner is the authority under s.19(1) |
| Approval of fine | 14 | intimation to the Assistant Labour Commissioner | disposed of within thirty days, failing which deemed approved | Assistant Labour Commissioner |
| Intimation of deduction under s.20(2) proviso | 15 | intimation with reasons | within ten days of the deduction | Inspector-cum-Facilitator, who acts within thirty days of receipt if in contravention |
| Deduction for damage or loss | 16 | explanation personally and in writing | deduction intimated to the employee within fifteen days of the deduction | employer |
| Recovery of advances | 17 | Form IV | instalments not above fifty percent of wages in the wage period | employer |
| Loans for house building etc. | 18 | per Administration's directions | as directed | Administration |
Rule 13 requires the fine notice to be displayed physically or electronically in Hindi, English and the local language at conspicuous places so every employee can read it. Rule 16 requires the employer first to explain to the employee personally and in writing the loss of goods entrusted for custody or money for which the employee must account, and how it is directly attributable to the employee's neglect or default, and then to give an opportunity to explain.
The Advisory Board (rules 19 to 35)
Chapter IV is about the Ladakh Advisory Board under section 42 and does not impose a filing duty on an employer. Five members represent employers and five represent employees, with independent members who may not exceed one-third of the Board and with one-third of members being women. The Administrative Secretary, Labour Department chairs; meetings need fifteen days' notice (seven days for an emergent meeting); the quorum needs one-third of members including at least one employer and one employee representative; members serve normally two years. Employers' associations that wish to be heard should watch for nominations by the Administration.
Undisbursed dues and claims (rules 36 to 39)
Under rule 36 each employee makes a nomination in Form VII. If the employee has a family, the nomination must be in favour of the spouse or the spouse in preference followed by family members, and a nomination in favour of a non-family person is invalid. A fresh nomination for the spouse must be made on marriage. If an amount is due after death or the employee's whereabouts are unknown and cannot be paid to the nominee within three months of becoming payable, the employer deposits it with the notified officer, who disburses it within two months after ascertaining identity.
Under rule 37 an amount that stays undisbursed because there is no nomination, or for any other reason, for six months from the date it became payable must be deposited with the Assistant Labour Commissioner "before the expiry of the fifteenth day after the last day of the said period of six months", by bank transfer or a crossed demand draft from a scheduled bank in India. Under rule 38 the officer invests the amount, displays a notice for at least fifteen days on the notice board and in two local vernacular newspapers, and releases it after hearing. If it stays unclaimed for seven years it is dealt with as the Administration directs.
Rule 39 allows the Administration to appoint any Gazetted officer as the authority to hear claims under section 45(1).
Claims and appeals (rules 40 and 41)
A single application under section 45(5) is filed in Form II, manually or electronically. The authority serves a notice in Form VIII on the employer. If the employer does not appear the authority may hear the application ex parte; if the applicant does not appear without reasonable cause shown in advance, it may dismiss it. An appeal under section 49(1) is made in Form III to the appellate authority, electronically or by registered post, and, per the proviso to rule 41(1), "no appeal by an employer shall be admitted unless at the time of preferring the appeal, the appellant has deposited the claim amount with the appellate authority". The Central posts are rule 50 on appeal and rules 48 and 49 on returns and claims.
Registers and the wage slip (rules 42 and 43)
Under rule 42(1) every employer of an establishment to which the Code applies keeps, electronically or in physical form, 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. Fines and realisations are recorded in Form IV (rule 42(2)), and so are deductions and realisations under section 21(3) (rule 42(3)). Rule 42(4): registers "shall be preserved for a period of five years after the date of last entry made therein". Under rule 43 a wage slip in Form V is issued, electronically or otherwise, on or before payment of wages.
Central posts on the same subject: rules 51 and 52 on registers and wage slip and the wage and attendance register forms.
Inspection, offences and compounding (rules 44 to 48)
Rule 45 provides an inspection scheme formulated by the Secretary, Labour Department with the Administration's approval, in which a number is specified for each Inspector-cum-Facilitator and establishment. Rule 44 describes the enquiry on a complaint under section 53(1): summons, plea, evidence on oath, defence evidence and a decision. A complaint may come from an authorised officer, an aggrieved employee, a registered trade union or an Inspector-cum-Facilitator. Rule 46 allows the Administration to appoint an officer not below the rank of Under Secretary Labour for the enquiry.
For compounding, rule 47 allows the Administration to notify a Gazetted Officer; the accused applies in Form VI, and if the offence is compoundable and the accused agrees, it is compounded "for a sum of fifty per cent of the maximum fine provided for such offence under the Code", paid within the time specified in the order. Rule 48 repeats that Form VI is used. See the Central rule 54 on composition. The Code's penalty provisions apply to offences; the rules print no separate penalty figure.
Contractors, bonus and the annual return (rules 49 to 51)
Rule 49 says where employees are employed through a contractor, the proprietor of the establishment pays the contractor the amount payable for wages in accordance with the Code. Rule 50 makes the principal employer pay minimum bonus where the contractor fails, after written information from the employees or a registered trade union and confirmation of the failure. Rule 51 requires the annual return to be filed electronically in the relevant columns of the form specified under the OSH Code rules, with a copy sent electronically to the Labour Bureau.
Forms
The Forms printed after rule 51 are: Form I (Employee Register), Form II (single application), Form III (appeal), Form IV (register of wages, overtime, advances, fines and deductions), Form V (wage slip), Form VI (compounding application), Form VII (nomination), Form VIII (notice) and Form IX (attendance register-cum-muster roll).
Example. Himalayan Trekking Supplies in Leh finds a former storekeeper's final dues unpaid and no nomination on file. Six months after the dues became payable, it must deposit the amount with the Assistant Labour Commissioner by bank transfer or crossed demand draft before the fifteenth day after that six-month period ends, and keep the deposit record with its Form IV entries.
Common lapses
- Deducting more than half of a month's wages instead of carrying the excess forward.
- Imposing a fine without the notice in three languages or the approval route in rule 14.
- Missing the six-month and fifteen-day deposit limit for undisbursed dues.
- Not preserving registers for five years after the last entry.
- Filing an employer's appeal without depositing the claim amount.
Need help with registers, slips and wage claims?
A mismatch between what the payroll system shows and what Forms I, IV, V and IX require is the first thing an inspector notices. If you want your Ladakh payroll records reviewed, our payroll compliance audit covers wage slips, registers and deductions.
Key takeaways
- Monthly deductions are capped at fifty per cent of that month's wages; the excess is carried forward.
- Fines need notice in Hindi, English and the local language and approval from the Assistant Labour Commissioner, deemed given after thirty days.
- Undisbursed dues: deposit with the Assistant Labour Commissioner within fifteen days after six months.
- Keep Forms I, IV and IX and issue Form V; preserve registers five years after the last entry.
- Compounding is at fifty per cent of the maximum fine, on Form VI.
Read next
- Code on Wages (Ladakh) Rules, 2026: notification, minimum wages, working hours and weekly rest
- Industrial Relations (Ladakh) Rules, 2026: Works Committee, trade unions and standing orders
- Rules 17 and 18 of the Central rules: deductions for absence and for damage or loss
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.