Forms XIII 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.
Forms XIII to XVI are the basic employment records under rule 72: the employee register, the attendance register-cum-muster roll, the register for wages, overtime and deductions, and the wage slip. All four can be kept electronically, and the wage slip must be issued electronically on or before the day wages are paid.
Form XIII employee register (rule 72(1)(i)); Form XIV attendance register-cum-muster roll (72(1)(ii)); Form XV register for wages, overtime and deductions (72(1)(iii)); Form XVI wage slip, issued electronically on or before the day of payment (72(2)). Registers are preserved in original for five calendar years from the last entry. Registers kept under the Code on Wages, 2019 and its rules are deemed maintained under these rules (72(3)).
The rule behind the forms
Rule 72 of the Occupational Safety, Health and Working Conditions (Central) Rules, 2026 sets the record-keeping duty. Our rule 72 article covers the whole rule. In outline:
| Sub-rule | Requirement |
|---|---|
| 72(1)(i)-(iii) | Employee register (Form XIII), attendance register-cum-muster roll (Form XIV), register for wages, overtime and deductions (Form XV) |
| 72(1)(iv)-(v) | Registers may be kept electronically or otherwise; entries in English or Hindi and in the local language |
| 72(1)(vi) | Produce records and registers on demand before the Inspector-cum-Facilitator or a person authorised by the Central Government |
| 72(1)(vii) | Preserve in original for five calendar years from the date of the last entry |
| 72(2) | Wage slips in Form XVI, issued electronically on or before the day of payment |
| 72(3) | Where registers and wage slips are required under the rules framed under the Code on Wages, 2019, those are deemed maintained under these rules |
| 72(4) | Registers kept complete and up to date, at an office or nearby building within the precincts or within a radius of three kilometres |
| 72(7) | Manual records: legibly in ink in English or Hindi and the local language, signed by the employer, preserved five years after the last entry, produced electronically or by speed post on demand |
The Central Rules apply where the Central Government is the appropriate Government. Where the State Government is the appropriate Government, the State's own OSH rules and forms apply. For an audit of your registers and slips, our payroll compliance audit service can help.
Form XIII: employee register
Headed "See rule 72(1)(i)", with the note that it may also be maintained electronically, capturing "inter-alia" the listed details. It carries the name of establishment, employer or owner, PAN or TAN of the employer, and the registration number (the form says the LIN is the registration number of the establishment). It is "to be maintained for all employees of the establishments". The 36 fields are:
- Employee code; 2. name (with middle name); 3. surname; 4. gender; 5. father's, mother's or spouse's name; 6. date of birth; 7. place of birth; 8. nationality; 9. education level; 10. date of joining; 11. designation; 12. category (unskilled, semi-skilled, skilled or highly skilled); 13. type of employment; 14. mobile number; 15. UAN; 16. PAN; 17. nominee (from the nomination form); 18. EPS or NPS; 19. details of family; 20. details of posting; 21. pay; 22. promotion; 23. ESIC IP insurance number; 24. Aadhaar number; 25. bank account number; 26. bank; 27. branch (IFSC); 28. present address; 29. permanent address; 30. service book number; 31. date of exit; 32. reason for exit; 33. mark of identification; 34. photo; 35. specimen signature or thumb impression; 36. remarks.
It carries the employee's signature line and the employer's signature. The form shows employment type as "P/T/FT/T/B" and the footnote expands it as "Permanent/Temporary/Fixed Term/Trainee/Badli". The abbreviation letters do not map neatly (T appears twice), so write the full word in each entry. The Aadhaar field appears here without the "after obtaining consent" words that appear in the appointment letter format in rule 6 and the Form VIII; take consent anyway.
Form XIV: attendance register-cum-muster roll
Headed "See rule 72(1)(ii)", for a month and year. Fields: serial number; employee code; name; designation; shift; place of work, department or section; date and timings of in and out for days 1 to 31; total number of days worked; total number of overtime hours worked; brief details of tour or assignment outside the workplace, if any; and the signature of the register keeper (a note says this is required only if the register is maintained physically). It can be kept electronically.
Form XV: register for wages, overtime and deductions
Headed "See rule 72(1)(iii)", with the wage period (dd/mm/yyyy to dd/mm/yyyy; monthly, fortnightly, weekly, daily or piece rated), and 34 fields:
| Block | Items |
|---|---|
| Identity | Serial number, employee code, name, designation, department |
| Period and attendance | Duration of payment of wages, wage period, total days worked, total overtime hours (or overtime production for piece workers) |
| Rate of wage | Basic, DA, other allowance |
| Amount earned | Basic, DA, allowances, overtime, total wages earned |
| Deductions | EPF, ESIC, society, income tax, insurance, advances, recovery of fine, recovery on amount of damages or losses, total deductions, others |
| Payment | Net payment, date of payment, receipt by employee or bank transaction ID |
| Fines and damages | Nature of acts and omissions for which fine imposed with date; amount of fine; damage or loss caused to the employer by neglect or default of the employee |
| Signature | Employer or representative, required only for a physical register |
The form lists "Others" after "Total deductions" and before "Net payment"; check that your system includes "others" in the total, or reconcile the net figure. The word "Allowances" is misspelled in the printed form (item 15); this is a typographical slip only.
Whether a particular deduction or fine is lawful is a question for the wage provisions, not the form. The form records them; it does not authorise them.
Form XVI: wage slip
Headed "See rule 72(2)", with the date of issue, name and address of the establishment, and period. Fields: 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 (basic, D.A., other allowances); 8. total attendance or unit of work done; 9. overtime wages; 10. gross wages payable; 11. total deductions (PF, ESI, others); 12. net wages paid; and the employer or pay-in-charge signature (physical register only).
Rule 72(2) requires the slip to be issued electronically on or before the day of payment. A slip issued the next day, or only on request, is outside the words. The form has no field for the employee's PAN, employer's registration number or a leave balance; the slip is to be issued as printed, although an employer may add rows without removing any.
Rule 72(3): Code on Wages registers
An establishment that must maintain registers and wage slips under the rules framed under the Code on Wages, 2019 is deemed to have maintained them under these rules. This avoids a second set of registers. The text does not say whether the Code on Wages forms must be identical in content to Forms XIII to XVI, or only that they exist. Where the Code on Wages rules apply to you, compare their forms against these ones and fill any gap in fields.
Practical examples
Example 1. A contractor uses payroll software that records hours and wages. Each month it generates Forms XIV and XV electronically and sends the wage slips by email on the pay date.
Example 2. An inspector asks to see the registers. The employer produces Forms XIII to XV from the last five calendar years; the earliest entries are still within the five years from the last entry.
Example 3. A factory deducts a fine. Form XV items 24 and 31 to 33 record the fine, the act or omission, the date and any damage or loss, so the entry is complete.
Compliance checklist
- Map every field on Forms XIII to XVI to your HR and payroll system, with no gaps.
- Issue wage slips electronically on or before payment day.
- Keep entries in English or Hindi and in the local language.
- Preserve registers in original for five calendar years from the last entry.
- Keep the registers within the premises or within three kilometres.
Need help with registers and wage slips?
If your payroll system already produces most of these fields, a short gap review can confirm you meet rule 72. Our team can compare your records against Forms XIII to XVI and the Code on Wages registers. Start with our payroll compliance audit service.
Key takeaways
- Forms XIII, XIV and XV are the three registers under rule 72(1); Form XVI is the wage slip.
- Wage slips go electronically on or before the day of payment.
- Registers may be electronic; entries are in English or Hindi and the local language.
- Preservation is for five calendar years from the last entry.
- Registers under the Code on Wages, 2019 are deemed maintained under these rules.
Read next
- Rule 72: maintenance and production of reports, registers and records
- Rules 73-74: display on notice board and annual return
- Forms XVII to XX: annual return, half-yearly return and registers
- Muster roll and wage register for contract labour: template
Disclaimer: Based on the Occupational Safety, Health and Working Conditions Code, 2020 (as enacted) and, where noted, the Occupational Safety, Health and Working Conditions (Central) Rules, 2026 (G.S.R. 345(E), 8 May 2026), as on 30 September 2026. The Code is in force from 21 November 2025; some provisions may be notified later, and State Governments make their own rules for establishments where the State is the appropriate Government. Verify the current position before acting.