Forms V 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.
Three forms touch ordinary employer and employee life: Form V, the wage slip issued with every wage payment; Form VI, the application to compound an offence and the certificate that follows; and Form VII, the nomination an employee makes for dues payable on death. This article lists what each prints, with the rule that calls for it. A payroll compliance audit can check that your payslip and nomination formats match them.
Form V (rule 52) has 12 items: employee identity, wage period, rate of wages (basic, DA, allowances), attendance or unit of work, overtime, gross wages, deductions (PF, ESI, others) and net wages paid. Form VI (rule 54) has Part A, a nine-item application to compound an offence, and Part B, the composition certificate. Form VII (rule 45(1)(a)) is the nomination form, with a six-column nominee table, certificates on family and dependents, an employer's certificate and an acknowledgement. These Rules apply where the Central Government is the appropriate Government; otherwise the State's own wage rules apply.
Form V: wage slip (rule 52)
Heading: "See rule 52". Rule 52 requires every employer to issue wage slips, "electronically or in physical form", in Form V under section 50(3) "on or before payment of wages". See rules 51 and 52.
| Part | What the Form prints |
|---|---|
| Header | date of issue; name of the establishment; address; period |
| 1 | name of employee |
| 2 | father's, mother's or spouse's name |
| 3 | designation |
| 4 | UAN |
| 5 | bank account number |
| 6 | wage period |
| 7 | rate of wages payable: (a) basic, (b) DA, (c) allowances |
| 8 | total attendance or unit of work done |
| 9 | overtime wages |
| 10 | gross wages payable |
| 11 | total deductions: (a) PF, (b) ESI, (c) others |
| 12 | net wages paid |
| Signature | employer or pay-in-charge signature* |
*Note: required in case the register is maintained physically.
What goes where. Item 7 shows the rates; item 8 shows how much work was done (days for time-rated, units for piece-rated); item 9 shows overtime wages; item 10 is the gross. Item 11 splits deductions into PF, ESI and "others", so every other deduction (fines, advances, damage or loss, income tax) falls under (c). The same details sit in the Form IV register. See Forms I, IV and IX.
Gaps and slips. The note about "register" under Form V is a carry-over: a wage slip is not a register, and the text does not say what is meant. The Form does not have a field for an individual deduction amount to be named, or for the date of payment. The rule requires the slip on or before payment. The Form also does not state the language.
Illustration (hypothetical). For a monthly-rated employee, the slip for July shows the wage period 1 to 31 July, basic, DA and allowances rates, 26 days attended, overtime wages for the extra hours, the gross, PF, ESI and other deductions, and the net wages paid. If the employer has made a deduction for a fine, it appears in "others", and the Form IV register has the detail.
Form VI: composition application and certificate (rule 54)
Part A: application. Heading: "See sub rule (1) of rule 54", "Application under sub-section (4) of section 56 for composition of offence". Items:
- name of applicant;
- father's or spouse's name;
- address of the applicant;
- particulars of the offence;
- section of the Code under which the offence is committed;
- maximum fine provided for the offence under the Code;
- whether prosecution against the applicant is pending or not;
- whether it is the first offence or the applicant had committed another offence earlier, with full details of any prior offence;
- any other information the applicant wishes to provide;
and the applicant's name, signature and date.
Part B: composition certificate. Heading: "See rule 54 (3)". It carries "Ref: Notice No. ... Date", and certifies that the offence under sub-section ... of section 54, for which the notice was issued to Sh ... (applicant), the employer of ... (name and registration number of establishment), "has been compounded on account of remission of full amount of Rs ... towards the composition of offences to the satisfaction of the said notice". It ends with the officer's signature, name and designation, date and place, and an address block "To: (Employer/Establishment) (Name and registration number) (Address)".
Timing. The certificate is issued within ten days of receipt of the composition amount, which is fifty per cent of the maximum fine payable within thirty days of the composition order. See rule 54 and section 56.
Slips. Part A's heading cites section 56(4) where rule 54(1) cites section 56(1). Part B speaks of sub-section of section 54, whereas composition under section 56 covers any compoundable offence under the Code. The Form does not say who the "notice" in Part B is issued by or when; rule 54(2) speaks of an "order of composition".
Form VII: nomination (rule 45(1)(a))
Heading: "See clause (a) of sub rule (1) of rule 45", "Nomination Form". Under rule 45, every employee declares in Form VII, physically or electronically, a person to receive the amount standing to his credit on his death. See rule 45.
| Part | What the Form prints |
|---|---|
| Employee details | 1 name of person making nomination (in block letters); 2 father's or spouse's name; 3 date of birth; 4 sex; 5 marital status; 6 address: permanent and temporary |
| Declaration | "I hereby nominate the person(s) / cancel the nomination made by me previously and nominate the person(s) mentioned below to receive any amount due to me from the employer in the event of my death" |
| Nominee table | (1) name of nominee(s); (2) address; (3) nominee's relationship with the employee; (4) date of birth; (5) total amount or share of accumulations in credit to be paid to each nominee; (6) if the nominee is a minor, name, relationship and address of the guardian who may receive the amount during the minority |
| Certificates | 1 certified that I have no family, and if I acquire a family hereafter, the nomination is deemed cancelled; 2 certified that my father or mother is or are dependent upon me; 3 strike out whichever is not applicable |
| Signature | signature or thumb impression of the employee |
| Certificate by employer | that the declaration and nomination were signed or thumb-impressed before him by Shri, Smt or Ku ..., employed in his establishment, after the entries were read or read over and confirmed; signature of the employer or other authorised officer with designation, place and date; name and address of the factory or establishment with rubber stamp |
| Acknowledgement by employee | received the duplicate copy of the nomination in "Form-VIII" filed by me and duly certified by the employer; date and signature |
Drafting slip. The employee's acknowledgement refers to "Form-VIII", but the nomination is Form VII (and Form VIII is the form of notice by the claims authority or appellate authority; see Forms II, III and VIII). The printed text is quoted as it stands; the plain intent is a receipt for the Form VII copy.
How it fits with Form I. Field 20 of Form I (nominee) is "to be filled on the basis of Nomination form", so the nominee's name in the Employee Register comes from Form VII. If the employee marries, rule 45(1)(b) requires a fresh nomination in favour of the spouse, so Form I's field should be updated.
What the Form does not say. It does not define "family". It does not say that shares in the nominee table must add up to the whole amount, though rule 45(1)(d) does. A nomination in favour of a non-family member by an employee with a family is invalid under rule 45(1)(b); the Form cannot cure that.
Need help with wage slips, nominations and composition papers?
Wage slips and nominations are routine, which is exactly why gaps appear in them. Our payroll compliance audit team can align your payslip layout to Form V, collect and file Form VII nominations and check your registers against them.
Key takeaways
- Form V: 12 items, issued on or before payment, electronically or physically.
- Deductions on Form V are split into PF, ESI and others.
- Form VI Part A is the application; Part B is the certificate issued within ten days of payment.
- Form VII nominates a person to receive dues on death; a minor nominee needs a named guardian.
- Form VII's acknowledgement refers to "Form-VIII", a slip.
- The Forms print no rates or amounts; those come from the Code and notifications.
Read next
- Rules 51 and 52: registers and wage slip
- Rule 45: nomination and payment of undisbursed dues on death
- Rule 54: manner of composition of offences
- Appendices A to D: bonus, set on, set off and gross profit computation
Disclaimer: Based on the Code on Wages, 2019 (as enacted) and, where noted, the Code on Wages (Central) Rules, 2026 (G.S.R. 343(E), 8 May 2026), as on 1 October 2026. The Code is in force from 21 November 2025; State Governments make their own rules for establishments where the State is the appropriate Government, and wage rates are notified separately. Verify the current position before acting.