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Code on Wages (Rajasthan) Rules, 2026: the registers, wage slip and forms an employer must keep, inspection and compounding, and the miscellaneous rules

Every employer to whom the Code applies keeps the Employee Register (Form-IV), the Register of Wages, Overtime, Advances, Fines and Deductions (Form-I) and the Attendance...

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October 4, 2026
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Last updated: October 2026Verified against: Government sources

The Rajasthan wage rules ask an employer to keep three registers, display one notice, issue a wage slip on or before payment and file an annual return. This article lists each record with its Form, then covers composition of offences, contractor-related payment rules, the inspection scheme and the repeal of older Rajasthan wage rules.

Which rule set this is

These are the Code on Wages (Rajasthan) Rules, 2026, as notified by S.O.40 dated 12 August 2026 in the Rajasthan Gazette Extraordinary of the same date. Later amendments and State notifications under these rules should be checked in the State Gazette. Rule 1(3) says they come into force "on the date of their publication in the Official Gazette". The Central position is in registers and wage slip under the Central Wages Rules; here we read the Rajasthan text. The opening of these rules is summarised in the notification and minimum wage calculation.

To set up registers in the right Form for a Rajasthan site, the payroll compliance audit service can map your current records to the Forms below.

Registers and notices (rule 42)

RecordRuleFormPreservation
Employee Register42(1)(i)Form-IVFive years after last entry (42(5))
Register of Wages, Overtime, Advances, Fines and Deductions for Damage and Loss42(1)(ii)Form-IFive years after last entry
Attendance Register-cum-Muster Roll42(1)(iii)Form-VFive years after last entry
Register of fines and realisations (section 19(8))42(2)Form-I, electronically or otherwiseFive years after last entry
Register of deductions for damage or loss (section 21(3))42(3)Form-IFive years after last entry
Notice with abstract of the Code (section 50(2))42(4)Form-VIDisplayed
Wage slip43Form-VIIIssued on or before payment of wages

Registers may be kept electronically or in physical form in the formats appended to the rules. The authority for fines referred to in section 19(8) is the Authority having jurisdiction, as notified by the State Government. For the Central forms, see the Central employee wage and attendance registers.

Forms printed with the rules

FormRuleTitle as printed
Form-I18, 42(1), (2), (3)Register of Wages, Overtime, Fine, Deduction for damage and Loss
Form-II40Single application under sub-section (5) of section 45
Form-III41Appeal under section 49(1)
Form-IV42(1)Employee Register
Form-V42(1)Muster Roll and Details of Overtime Work
Form-VI42(4)Notice
Form-VII43Wage Slip
Form-VIII45Application under sub-section (4) of section 56 for composition of offence
Form-IX41(2)Notice for the disposal of appeal
Form-X37Nomination Form

For the wage slip and composition forms of the Central rules, see Forms V, VI and VII.

Enquiry into offences (rule 44)

When a complaint is made before the officer appointed under section 53(1) (by an authorised officer, an aggrieved employee, a registered trade union or an Inspector-cum-Facilitator), the officer considers the evidence and, if he forms the opinion that an offence has been committed, issues summons. If the offender pleads guilty, the officer imposes a penalty in accordance with the Code. Otherwise the officer takes the complainant's witnesses on oath with cross-examination, records statements in writing, gives an opportunity of defence and decides the complaint under the Code. The rules do not print penalty amounts; the Code's penalty provisions apply.

Composition of offences (rule 45)

An accused who wants to compound under section 56(1) applies in Form-VIII, electronically or manually, to the Gazetted Officer notified under that sub-section. The officer checks that the offence is compoundable under the Code and, if the accused agrees, compromises it "for a sum of fifty per cent of the maximum fine provided for such offence under the Code", payable within the time in the order. If composition happens after prosecution has begun, a copy of the order is sent to the officer under section 53(1) for action under section 56(6). The Central rule is in manner of composition of offences.

Miscellaneous rules (rules 46 to 50)

  • Timely payment where a contractor is used (rule 46). The principal employer pays the contractor before the date of payment of wages so that employees are paid in accordance with section 17.
  • Minimum bonus (rule 47). If a contractor fails to pay minimum bonus under section 26, the principal employer pays it on written information from the employees or a registered trade union, after confirming the failure.
  • Inspection scheme (rule 48). The Labour Commissioner formulates it with the State Government's approval and specifies a number for each Inspector-cum-Facilitator and establishment.
  • Annual return (rule 49). Filed electronically in the relevant columns of the form specified under the OSH Code rules, with a copy forwarded electronically to the Labour Bureau. See also registers, returns and the Inspector-cum-Facilitator under the Rajasthan OSH rules.
  • Repeal and savings (rule 50). The Rajasthan Payment of Wages Rules, 1961, the Payment of Wages (Procedure) Rules, 1961, the Payment of Wages (Unclaimed Amount) Rules, 1972, the Payment of Wages (Manner of Recovery of Excess Deductions) Rules, 1966, the Minimum Wages Rules, 1959, the Minimum Wages (Undisbursed Amount) Rules, 1961 and the Rajasthan Ease of Compliance to Maintain Registers under various Labour Laws Rules, 2017 are repealed from the date of commencement, with savings for earlier acts, rights, liabilities and pending proceedings.

A worked example

Ananya Foods, a Udaipur packaging firm, keeps its attendance on an app. Its payroll lead, Deepak, exports a monthly Form-V muster roll and Form-I wage register to a locked folder and keeps them for five years after the last entry. Each month he issues Form-VII wage slips on or before pay day. When a small lapse is flagged, the owner applies in Form-VIII to the notified Gazetted Officer, who may compromise the offence for fifty per cent of the maximum fine, paid within the time in the order.

Common lapses

  • Using the old Rajasthan registers that rule 50 repeals.
  • Keeping a combined sheet that does not match the Form-I columns.
  • Issuing the wage slip after pay day instead of on or before payment.
  • Forgetting the Form-VI notice with the abstract of the Code.
  • Letting a contractor underpay and ignoring the principal employer's duty under rules 46 and 47.

Need help with wage records?

If your registers, muster roll or wage slips have grown out of older Rajasthan formats, our payroll compliance audit team can compare them with Forms I, IV, V, VI and VII and suggest corrections. Keep the notified Authority and officer details for your district on file.

Key takeaways

  • Three registers: Form-IV, Form-I and Form-V, preserved for five years after the last entry.
  • A Form-VI notice and a Form-VII wage slip are separate duties.
  • Composition is by application in Form-VIII at fifty per cent of the maximum fine.
  • Principal employers are responsible for timely wages and minimum bonus through contractors.
  • Seven older Rajasthan rule sets are repealed by rule 50.

Read next

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.

Quick recapKey facts & short answers

Key Facts About Rajasthan Wage

  • Applies in: All states across India, under the relevant central law.
  • Mode: Mostly online via the official government portal.
  • Typical timeline: Ranges from a few days to a few weeks depending on the case.
  • Non-compliance: May attract penalties, interest or late fees.
  • Expert help: TaxClue completes the entire process end to end for you.

Can registers be kept electronically?

Yes. Rule 42(1) allows electronic or physical form in the appended formats.

How long must registers be kept?

Five years after the date of the last entry (rule 42(5)).

Know which registrations your business actually needs — both too few and too many cost money.

— TaxClue Compliance Desk

Rajasthan Wage: a key compliance topic in Indian tax and corporate law that businesses and individuals must understand to remain compliant.

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Disclaimer: This article is for general informational purposes only and does not constitute professional tax, legal or financial advice. Laws, rates and due dates change and can vary by individual case — always verify with the relevant government source (e.g. mca.gov.in, incometax.gov.in) or consult a qualified professional before acting. TaxClue accepts no liability for decisions taken based on this content.

People also ask

Questions, answered

Short, direct answers to the 6 questions readers ask most on this topic.

Yes. Rule 42(1) allows electronic or physical form in the appended formats.

Five years after the date of the last entry (rule 42(5)).

Form-VII, issued on or before payment of wages (rule 43).

Fifty per cent of the maximum fine provided for the offence under the Code, within the time the order specifies (rule 45(2)).

Every employer of an establishment to which the Code applies, electronically, with a copy to the Labour Bureau (rule 49).

Those listed in rule 50(1), including the Payment of Wages Rules, 1961 and the Minimum Wages Rules, 1959, subject to the savings in rule 50(2).