Wage slip 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.
Chapter VI of the Code on Wages (Gujarat) Rules, 2021 (rules 40 to 44) and Chapter VII (rules 45 and 46) fix the registers an employer keeps, the wage slip and the composition procedure, and six Forms are appended. This article lists each Form with its rule and purpose, without reproducing any of them.
The rules are the Code on Wages (Gujarat) Rules, 2021, as notified on 5 October 2021 (No. KHR/2021/128/LVD/10/2020/555709/M(2)), in force from the date of commencement of the Code on Wages, 2019. An employer keeps the register in Form I and the employee register in Form IV, electronically or otherwise (rule 42), and issues a wage slip in Form V within five working days of making payment of wages (rule 43).
Later amendments and State notifications under these rules should be checked in the State Gazette.
Commencement and the Central rules
Rule 1(3) reads: "They shall come into force from the date of commencement of the code on wages, 2019." The four Labour Codes were brought into force from 21 November 2025. The Central rules on registers are in rules 51 and 52, Forms I to IX and Forms V to VII. Gujarat's own register and slip rules are below; a payroll compliance audit can test your registers against them.
What an employer must keep (rules 42 and 43)
| Obligation | Rule | Form or register | Time limit as printed | Authority |
|---|---|---|---|---|
| Record all fines and realisations | 42(1) | Register in Form I, electronically or otherwise | Not stated | Assistant Commissioner of Labour (State) having jurisdiction is the authority under section 19(8) |
| Record all deductions and realisations under section 21(3) | 42(2) | Register in Form I, electronically or otherwise | Not stated | Not stated |
| Register under section 50(1) | 42(3) | Form I and Form IV, electronically or otherwise | Not stated | Inspector-cum-Facilitator |
| Wage slip under section 50(3) | 43 | Form V, electronically or otherwise | Within five working days of making payment of wages | Employer |
| Recovery of advances | 17 | Form I | Not stated | Employer |
Rule 42 applies to every employer of an establishment to which the Code applies. The word "electronically or otherwise" means the registers need not be on paper; the rules do not name a portal.
Composition of offences (rule 44)
An accused person who wishes to compound an offence under section 56(1) applies, electronically or otherwise, in Form VI to the Gazetted Officer notified under that sub-section. The officer holds a meeting with the accused to satisfy himself whether the offence is compoundable. If it is, and the accused agrees, the offence is compromised for a sum of fifty per cent of the maximum fine provided for the offence under the Code, to be paid within the time specified in the order of composition. Where the offence is compromised after the institution of the prosecution, the officer sends a copy of the order to the officer referred to in section 56(1) for action under section 56(6). The Central position is in rule 54 of the Central Rules.
The six Forms
| Form | Rule | Purpose |
|---|---|---|
| Form I | 17, 42(1), (2), (3) | Register of wages, overtime, fine, deduction for damage and loss |
| Form II | 40 | Single application under section 45(5) before the authority |
| Form III | 41 | Appeal under section 49(1) before the appellate authority |
| Form IV | 42(3) | Employee register |
| Form V | 43 | Wage slip |
| Form VI | 44 | Application for composition of an offence under section 56(4) |
Form I carries the establishment name, employer, labour identification number and, for each employee, the wage period, days worked, overtime hours worked and the rates of wages (basic, dearness allowance and allowances). Form IV, the employee register, carries the employee's name, gender, date of birth, nationality, designation, skill category and type of employment. Form V, the wage slip, carries the employee's name, father's or spouse's name, designation, UAN and bank account number.
Miscellaneous rules (rules 45 and 46)
- Timely payment through a contractor (rule 45): 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 before the wage payment date, so that wages reach employees on time under section 17. "Firm" has the meaning in the Indian Partnership Act, 1932.
- Minimum bonus (rule 46): where the contractor fails to pay minimum bonus under section 26, the principal employer in the proviso to section 43 pays it, on written information of the failure from the employees or any registered trade union of which they are members, and after confirming the failure.
Registers that sit under other Gujarat rules
An employer that is also a factory keeps the registers listed in the Gujarat OSH Rules. Those are covered in our article on registers, records and returns under the Gujarat OSH Rules, 2025. Claims and appeals under rules 40 and 41 are in our article on claims, appeals and undisbursed dues.
A worked example
Sabarmati Garments Pvt Ltd, Ahmedabad, pays wages on the last day of the month. It keeps the Form I register electronically, an employee register in Form IV, and issues each worker a Form V slip within five working days of the payment date. Where a contractor's workers at the unit are not paid minimum bonus, the unit, as the principal employer described in the proviso to section 43, must pay the bonus after confirming the failure on written information from the workers or their union, under rule 46.
Need help with registers and wage slips?
If your registers are still in the old Gujarat formats, they need to move to Forms I, IV and V. Our payroll compliance audit team can compare your records with the forms and the five-working-day slip rule.
Key takeaways
- Keep Form I (wages, overtime, fines, deductions) and Form IV (employee register), electronically or otherwise.
- Issue the wage slip in Form V within five working days of payment of wages.
- Compounding is by application in Form VI, for a sum of fifty per cent of the maximum fine.
- Principal employers pay contractors before wage day and answer for minimum bonus a contractor does not pay.
- Six Forms are appended to the rules.
Read next
- Code on Wages (Gujarat) Rules, 2021: notification and minimum wage calculation
- Code on Wages (Gujarat) Rules, 2021: claims, appeals and undisbursed dues
- Gujarat OSH Rules, 2025: 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.