Rule 53 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.
Rule 53 is the paperwork rule for every employer under the Code. It lists the registers to keep, in which forms, in what language, for how long and where; it requires wage slips and a notice naming the officer authorised to receive notices; and it sets a unified annual return in Form XXIII due by the end of February for employers under Chapters V and VI.
The employer keeps four registers: employees (Form I of the Wages (Central) Rules, 2026), attendance-cum-muster roll (Form IX), wages, overtime, advances, fines and deductions (Form IV) and women employees (Form XXII of these Rules). Registers may be electronic or otherwise, are preserved in original for five calendar years from the last entry, and are kept within the workplace precincts or within three kilometres. Employers under Chapters V and VI upload a unified annual return in Form XXIII by 28 or 29 February.
Where the rule fits
Section 123 of the Code deals with the maintenance of records and the employer's duties, including wage slips under its clause (c); see our article on sections 123 and 124. Rule 53 supplies the forms and manner. The Central Rules apply where the Central Government is the appropriate Government; where the State is, its own rules apply. If your registers and returns have not been checked against the new forms, our payroll compliance audit service can test them.
Sub-rule (1): the registers
| Register | Form |
|---|---|
| Of employees | Form I of the Wages (Central) Rules, 2026 |
| Attendance-cum-muster roll | Form IX of the Wages (Central) Rules, 2026 |
| Wages, overtime, advances, fines and deductions for damages and losses | Form IV of the Wages (Central) Rules, 2026 |
| Of women employees | Form XXII (of these Rules) |
Overlap with other Codes. An establishment governed by the Code on Wages, 2019 or the Code on Occupational Safety, Health and Working Conditions, 2020 and the rules under them that maintains the first three registers is deemed to maintain them under these Rules also. One set of records serves all three Codes.
How the registers must be kept
- They may be kept electronically or otherwise (clause (b)).
- Entries are in English and Hindi, or the language understood by a majority of persons employed (clause (c)).
- The employer produces records and registers on demand to the Inspector-cum-Facilitator or a person authorised by the Central Government (clause (d)).
- They are preserved in original for five calendar years from the date of the last entry (clause (e)).
- All registers and records under the Code and rules are kept complete and up to date at an office or nearby building within the workplace precincts or within a radius of three kilometres, unless the Central Government provides otherwise (sub-rule (3)).
Sub-rule (2): wage slips
Every employer issues wage slips, electronically or otherwise, under section 123(c), on or before payment of wages, in Form V of the Wages (Central) Rules, 2026.
Sub-rule (4): notice at the entrance
The employer must display conspicuously, at or near the main entrance, a notice in bold letters in English, Hindi and a language understood by the majority of employees, naming the officer with designation authorised by the employer to receive notices under the Code or the Rules. Any inspection notice or order then has a named recipient.
Sub-rule (5): the unified annual return (Form XXIII)
| Item | Requirement |
|---|---|
| Who | The employer to whom Chapter V (gratuity) and Chapter VI (maternity benefit) apply |
| What | A unified annual return in Form XXIII, with the particulars specified, for the preceding year |
| How | Uploaded online on the web portal of the Central Government in the Ministry of Labour and Employment |
| When | On or before the 28th or 29th day of February each year |
| On sale, abandonment or discontinuance | A further unified return for the period between the end of the preceding year and the date of the event, uploaded within one month of sale or abandonment, or four months of discontinuance |
| Inspection | The Inspector-cum-Facilitator may require accounts, books, registers and documents in electronic or other form |
"Electronic form" has the meaning given in section 2(r) of the Information Technology Act, 2000.
Why the women employees' register matters
Rule 40(1)(c)(ii) makes the register of women employees an inspection item for the Inspector-cum-Facilitator. See our article on rules 39 and 40 and, for the wider Code duties, section 122.
Example
A company with 120 employees keeps Forms I, IV and IX of the Wages (Central) Rules, 2026 electronically in English, and adds Form XXII for women employees. It issues Form V wage slips by email before wages are paid, puts up a notice in English, Hindi and the local language naming its HR manager to receive notices, and uploads Form XXIII for the preceding year before the end of February. When it sells a division, it uploads a further return within one month of the sale. (Illustrative.)
Practical checklist
- Confirm that you use the right forms from the Wages (Central) Rules, 2026 for the first three registers.
- Add Form XXII for women employees.
- Preserve originals for five calendar years from the last entry, including electronic records.
- Keep the records on site or within three kilometres.
- Put up the notice naming the authorised officer.
- Diary 28/29 February for Form XXIII and the one-month and four-month events.
Need help with registers and annual returns?
Registers that are incomplete or kept in the wrong form are among the easiest points for an inspector to raise. Our payroll compliance audit practice can help you review your records and build a filing calendar that includes Form XXIII.
Key takeaways
- Four registers: employees (Form I), attendance-cum-muster roll (Form IX), wages (Form IV) and women employees (Form XXII).
- Keep them electronically or otherwise, in English and Hindi or the local language, for five calendar years from the last entry.
- Issue Form V wage slips on or before payment.
- Display a notice naming the officer authorised to receive notices.
- Form XXIII unified annual return by 28 or 29 February; further return one month after sale or abandonment, four months after discontinuance.
Read next
- Sections 123 and 124: Maintenance of records and employer's duties
- Section 122: Inspector-cum-Facilitator and authorities
- Rules 39 and 40: Complaint before Inspector-cum-Facilitator and duties
- Compliance due dates under ESI, EPF and other statutory laws
Disclaimer: Based on the Code on Social Security, 2020 (as enacted) and, where noted, the Code on Social Security (Central) Rules, 2026 (G.S.R. 344(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.