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Rules 48 and 49 of the Code on Wages (Central) Rules, 2026: Returns and Procedure for Filing Claims

Rule 48: every employer of an establishment to which the Code applies files returns electronically in the Forms under the Occupational Safety, Health and Working Conditions Code...

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Published
October 1, 2026
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Oct 1, 2026
Reading time
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Last updated: October 2026Verified against: Government sources

Rule 48 says employers file their returns electronically, in the forms under the Occupational Safety, Health and Working Conditions Code, 2020. Rule 49 is the claims procedure: a single application in Form II for a group of employees, a notice in Form VIII to the employer, and consequences if either side does not appear. If you are an employee, a union or an employer facing a wage claim, a legal dispute resolution adviser can prepare or answer the Form II application.

Rule 48: returns

"The returns shall be filed electronically by every employer of an establishment to which the Code applies in the Forms under the Occupational, Safety Health and Working Conditions Code, 2020 (37 of 2020)."

That is the whole rule. It does not name the forms or the portal, does not give a due date, and does not say how often returns are filed. Section 50 of the Code deals with records, returns and notices; see section 50. Our text is silent on which OSH Code forms are meant; check the OSH Code Central rules for current forms and dates. Registers under the Wages Rules are separate: see rule 51.

The section behind rule 49

Section 45 of the Code:

  • (1) the appropriate Government appoints one or more authorities, not below the rank of a Gazetted Officer, to hear and determine claims;
  • (2) the authority may order compensation in addition to the claim, up to ten times the claim determined, and endeavour is to be made to decide within three months;
  • (3) on non-payment, a recovery certificate goes to the Collector or District Magistrate, who recovers it as arrears of land revenue;
  • (4) an application may be filed by the employee, a registered trade union of which he is a member, or the Inspector-cum-Facilitator;
  • (5) subject to rules, a single application may be filed for any number of employees in an establishment;
  • (6) within three years from the date the claim arises, extendable on sufficient cause;
  • (7) the authority has the powers of a civil court for evidence and witnesses.

See section 45.

Rule 49(1): the single application in Form II

A single application on behalf of, or in respect of, any number or group of employees employed in the same establishment, where their claims relate to the same wage period or any incident of discrimination, may be filed under section 45(5) in Form II, "manually or electronically along with documents specified in the said Form", before the authority notified under section 45(1).

What Form II contains

Form II is headed "Single application under sub-section (5) of section 45", before the authority appointed under section 45(1). Its printed parts, in order:

PartContent
Headingthe area and application number; "Between ABC and (number) others ... Applicant (through employees concerned or registered trade union or Inspector-cum-Facilitator)" and "XYZ", the opponent
Para 1the applicants (named in the attached schedule) were employed from a date to a date, in a category, in an establishment engaged in a nature of work covered by the Code
Para 2the opponent is the employer within the meaning of section 2(l) of the Code (as printed in the Form)
Para 3the grounds, any of: (a) wages paid below the minimum rates, by Rs per day for stated periods; (b) wages not paid for weekly rest days; (c) wages not paid at overtime rates; (d) wages not paid for a period; (e) deductions in contravention of the Code, per annexure; (f) minimum bonus not paid for an accounting year
Para 4the applicants' estimate of the value of relief on each amount, with a total
Para 5the prayer for a direction under section 45(2): (a) the difference between wages payable and paid, (b) remuneration for rest days, (c) wages at overtime rates, (d) compensation of a stated amount
Para 6a solemn declaration that the facts stated are true to the applicants' knowledge, belief and information
Signaturethe employed person(s), or the official of a registered trade union duly authorised, or the Inspector-cum-Facilitator
Noteannexures with details may be appended

Gaps and slips. Rule 49(1) mentions "any incident of discrimination", but Form II has no field dedicated to a discrimination claim; its printed grounds in para 3 are (a) to (f) above. The signature line has typographical errors ("Signatire", "Emplyed", "registerd") that do not affect meaning. The Form says what documents are to accompany the application only through the annexure note; the rule's "documents specified in the said Form" is not matched by a document list in the text.

Illustration (hypothetical). Thirty workers of one establishment were each paid below the notified minimum rate for the same month. A registered trade union files one Form II for all thirty, with a schedule naming each worker and the shortfall per day. Para 3(a) is ticked and para 4 shows the estimate. The prayer in para 5(a) asks for the difference between wages payable and paid and 5(d) for compensation.

Rule 49(2): notice to the employer

On filing, "the authority shall serve upon the employer electronically or by speed post, a notice in Form VIII to appear before them on the date specified in the notice with all relevant documents and witnesses, if any, and shall inform the applicant of the date so specified."

Form VIII(A) is the notice. It summons the respondent to appear "in person or by a duly authorized representative", to answer all material questions, on a stated day, date and time; states that the day is fixed for final disposal, so the respondent must bring all witnesses and documents relied on; and warns that on default of appearance the application "will be heard and disposed of in your absence". Form VIII(B) is the equivalent notice of an appeal; see rule 50. Our Forms article goes through the notices.

Rule 49(3) and (4): non-appearance

IfThen
the employer or representative fails to appear on the specified datethe authority may hear and determine the application ex parte
the applicant or representative fails to appear without reasonable cause shown in advancethe authority may dismiss the application

"May" in both: the authority has discretion. The text does not say whether a dismissed application can be restored, or whether an ex parte order can be set aside. Those are not covered; the appeal route in section 49 is separate.

Time limits to keep in mind

Rule 49 sets none of its own. The limits come from the Code: three years from when the claim arises (section 45(6)), with delay entertainable on sufficient cause, and an endeavour to decide within three months (section 45(2)).

Need help with a wage claim?

Whether you are claiming unpaid wages for a group or responding to a Form VIII notice, the first filing shapes the case. Our legal dispute resolution team can prepare the Form II application, schedules and annexures, or prepare the employer's reply and documents.

Key takeaways

  • Returns are filed electronically in the OSH Code forms (rule 48); the text names no form or date.
  • One Form II can cover a group of employees of the same establishment with claims for the same wage period or an incident of discrimination.
  • The authority serves a Form VIII notice electronically or by speed post.
  • If the employer does not appear, the authority may proceed ex parte; if the applicant does not appear without cause shown in advance, it may dismiss.
  • The three-year limit and three-month endeavour are in section 45.

Read next

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.

Quick recapKey facts & short answers

Key Facts About Rules 48 and 49

  • 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 several employees file one claim?

Yes, one application in Form II for any number or group of employees of the same establishment, where claims relate to the same wage period or an incident of discrimination (rule 49(1)).

Who can file it?

Under section 45(4): the employee, a registered trade union he belongs to, or the Inspector-cum-Facilitator.

Rules 48 and 49: 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.

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Questions, answered

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

Yes, one application in Form II for any number or group of employees of the same establishment, where claims relate to the same wage period or an incident of discrimination (rule 49(1)).

Under section 45(4): the employee, a registered trade union he belongs to, or the Inspector-cum-Facilitator.

Yes, "manually or electronically".

A Form VIII notice, served electronically or by speed post.

The authority may hear and decide the application ex parte.

The authority may dismiss the application if there is no reasonable cause shown in advance.