Sections 67 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.
Section 67 is the rule-making section. The appropriate Government may make rules for carrying out the Code and, through a long list in sub-section (2), may prescribe forms, procedures and conditions; sub-section (3) gives the Central Government a further set of subjects for its own rules. Section 68 lets the Central Government remove a difficulty in giving effect to the Code by order, but only within three years of commencement. A legal consultation helps when you need to know which rule, central or State, governs a task.
The appropriate Government may make rules "subject to the condition of previous publication" (s.67(1)) on the matters in the list in s.67(2) (items (a) to (zc)). The Central Government may make rules on the further matters in s.67(3) (items (a) to (i)), such as the floor wage, set on and set off, gross profit and the enquiry under s.53. Central rules are laid before Parliament for thirty days; State rules are laid before the State Legislature (s.67(4), (5)). Under s.68, the Central Government may by Gazette order remove a difficulty in giving effect to the Code, not after three years from commencement.
Section 67(1): the general power
"The appropriate Government may, subject to the condition of previous publication, make rules for carrying out the provisions of this Code." "Previous publication" means a draft must be published before the rules are made. The Central Rules followed that route; the Code on Wages (Central) Rules, 2026 were notified by G.S.R. 343(E) on 8 May 2026 after a draft of 30 December 2025.
The Central Rules apply only where the Central Government is the appropriate Government. Where the State Government is the appropriate Government, the State's own wage rules apply, and a State's rules must follow the same previous-publication condition.
Section 67(2): matters the rules may provide for
The text says rules may provide for "all or any of the following matters", "in particular and without prejudice to the generality" of the general power. The list is long; the table groups it by the section it supports.
| Items in s.67(2) | Subject | Section of the Code |
|---|---|---|
| (a)-(c) | Manner of calculating wages; arduousness of work; norms | s.6 |
| (d) | Cases where an employee for less than the requisite hours is not entitled to wages for a full normal working day | s.10 |
| (e) | Extent and conditions for certain classes of employees | s.13(2) |
| (f) | Longer wage period for fixation of minimum rate of wages | cited as s.14 |
| (g), (h) | Manner of deducting loans from a labour welfare fund; recovery of excess amount | s.18 |
| (i)-(l) | Fines: authority for approval, exhibition of acts and omissions, procedure, register | s.19 |
| (m) | Procedure for deductions for absence from duty | s.20 |
| (n), (o) | Deductions for damage or loss: procedure and register | s.21 |
| (p)-(r) | Recovery of advances and of loans, and interest | ss.23, 24 |
| (s), (t) | Procedure and terms of office of the Advisory Boards | s.42(10), (11) |
| (u) | Authority and manner of depositing undisbursed dues | s.44(1)(b) |
| (v) | Form of single application for several employees | s.45(5) |
| (w) | Form of appeal | s.49(1) |
| (x), (y) | Register and wage slips | s.50(1), (3) |
| (z) | Other powers of the Inspector-cum-Facilitator | s.51(5) (as cited) |
| (za), (zb) | "Manner of imposing fine" and manner of composition | s.56 |
| (zc) | Any other matter required or permitted to be prescribed | the Code |
The table follows the cross-references as printed. Two points on the printed text. First, item (z) cites sub-section (5) of section 51, while the "other powers as may be prescribed" appear in s.51(6)(e); see section 51. Second, item (za) refers to the "manner of imposing fine under sub-section (1) of section 56", but section 56(1) deals with composition of offences, not imposing fines; read it together with (zb) and with section 56.
Every "as may be prescribed" in the Code is a gap that the rules fill; check the rules of the appropriate Government.
Section 67(3): matters for Central Government rules
"The Central Government may, subject to the condition of previous publication, make rules for" the following:
| Item | Subject |
|---|---|
| (a), (b) | Manner of fixing floor wage (s.9(1)) and of consultation with State Government (s.9(3)) |
| (c), (d) | Manner of making set on or set off for the sixth and seventh accounting years (s.26(7)(i), (ii), as cited) |
| (e) | Manner of calculating gross profit under s.32 clauses (a) and (b) |
| (f) | Further sums for employers under s.34 clause (c) |
| (g), (h) | Manner of utilising excess allocable surplus for set on, and minimum amount or deficiency for set off, up to the fourth accounting year (s.36) |
| (i) | Manner of holding an enquiry under s.53(1) |
Item (i) is why rule 53 of the Central Rules governs the enquiry; see sections 52 and 53 and rule 53. Floor wage, bonus computation and set-on rules are in the Central Rules batch of this series; see for example rules 27 and 28 on set on and set off.
Section 67(4) and (5): laying before the legislature
- Central rules are laid "as soon as may be after it is made" before each House of Parliament, while in session, for a total of thirty days (one session or two or more successive sessions). If, before the end of the session immediately following, both Houses agree to modify the rule, it has effect only in the modified form; if both agree it should not be made, it has no effect. Either way, anything done before is not affected.
- State rules are laid "as soon as possible after it is made" before the State Legislature. The text gives no thirty-day period for State rules.
Section 68: removal of difficulties
"If any difficulty arises in giving effect to the provisions of this Code, the Central Government may, by order published in the Official Gazette, make such provisions not inconsistent with the provisions of this Code, as may appear to be necessary for removing the difficulty."
Limits:
- Central Government only, by order in the Official Gazette.
- Provisions must be not inconsistent with the Code.
- Time bar: no order "after the expiry of a period of three years from the commencement of this Code" (proviso).
- Every order is laid before each House of Parliament as soon as may be (s.68(2)).
Commencement is not a single date in the text, because section 1(3) lets the Central Government appoint different dates for different provisions. The Code is in force from 21 November 2025, when the four Labour Codes were brought into force. On that date, three years would run to 21 November 2028; whether the clock runs from the first date or from the date of a particular provision is a point the text does not settle. Treat the date as indicative.
Hypothetical example. A difficulty arises because a form is required by the Code but no rule has prescribed it. The Central Government issues a Gazette order prescribing an interim form for the period. The order is valid if it is not inconsistent with the Code and is made within three years. The example is invented.
Need help reading the rules against the Code?
When a form, time limit or procedure is not in the Code, the answer is in the rules of the appropriate Government. Our legal consultation team can trace each "as may be prescribed" to the rule that fills it, for the Central or State sphere.
Key takeaways
- The appropriate Government makes rules after previous publication; s.67(2) lists the matters, from fines and deductions to forms and registers.
- The Central Government has extra rule-making matters in s.67(3), including floor wage, set on, set off, gross profit and the s.53 enquiry.
- Central rules lie before Parliament for thirty days; State rules before the State Legislature.
- Section 68 lets the Centre remove difficulties by Gazette order within three years of commencement, consistently with the Code.
- Two printed cross-references (s.67(2)(z) and (za)) do not match the sections they cite.
Read next
- Sections 65 and 66: Central Government directions and saving
- Rules 1 and 2: short title, commencement and definitions
- Section 56: composition of offences
- 4 New Labour Codes 2020: complete guide to India's labour law reform
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.