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Uttar Pradesh Code on Wages Rules, 2026: the notification, commencement, the rules it supersedes and how the minimum rate of wages is calculated, with Schedule-A categories

The rules are made under section 67 of the Code on Wages, 2019 and replace three older sets of Uttar Pradesh wage rules. The minimum rate is fixed on a day basis; rule 3(2)...

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October 4, 2026
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Last updated: October 2026Verified against: Government sources

The Uttar Pradesh Code on Wages Rules, 2026 are the State's rules under the Code on Wages, 2019. For an employer in Uttar Pradesh they say how the minimum rate of wages is worked out for a day, an hour and a month, which bodies advise the State Government on skill categories, and how often the variable dearness allowance is revised.

The notification and what it supersedes

These rules are the Uttar Pradesh Code on Wages Rules, 2026, as notified by notification no. 1377/XXXVI-03-2026-1901341 dated 12 August 2026 (Uttar Pradesh Extraordinary Gazette, 12 August 2026). Later amendments and State notifications under these rules should be checked in the State Gazette.

The notification records that the draft was published on 10 March 2026 under section 67(1) of the Code, inviting objections and suggestions within forty-five days, and that the objections received were considered. The rules are made in supersession of:

  • the Uttar Pradesh Payment of Wages Rules, 1936;
  • the Uttar Pradesh Minimum Wages Rules, 1952; and
  • the Uttar Pradesh Code on Wages Rules, 2021,

"except as respects things done or omitted to be done before such supersession". So an underpayment or a deduction made before the new rules is still judged by the rules of that time.

Rule 1(2) extends the rules to the whole of Uttar Pradesh. Rule 1(3) says: "They shall come into force from the date of their publication in the Official Gazette." The text gives no other commencement date, so read the Gazette of 12 August 2026 for the publication date.

Rule 2 defines the terms used. Two are worth knowing for payroll: "Electronically" covers information sent by e-mail or kept or displayed on the designated portal, mobile application, website or digital payment in any mode, and "Day" means a period of 24 hours beginning at mid-night. The four skill terms (unskilled, semi-skilled, skilled, highly skilled occupation) are defined in rule 2(1)(l), (s), (t) and (u) and tie to Schedule-A.

If your establishment needs a full check against the Uttar Pradesh rules, our labour law compliance team can map each rule to your payroll and registers.

How the rules sit with the Central rules

Section 6 of the Code deals with fixation of minimum wages; our post on section 6 of the Code on Wages, 2019 explains it. The Central rule on the manner of calculating the minimum rate is covered in rule 3 of the Central Code on Wages rules. This article only covers what the Uttar Pradesh text prints. For the Central definitions and commencement, see rules 1 and 2 of the Central rules.

Rule 3: day, hour and month

Under rule 3(1), for section 6(5) of the Code the minimum rate of wages is fixed by the day basis, keeping in view criteria that the State Government separately specifies by a special or general order. The proviso says the State Government shall not fix minimum wages of State Government employees under the Code.

Rule 3(2) gives the arithmetic. When the rate for a day is fixed, the amount is divided by eight for the hourly rate and multiplied by twenty six for the monthly rate. In that division and multiplication, a fraction of one-half or more is rounded to the next figure and a fraction below one-half is ignored. Rule 3(3) adds that where the working week is shorter than six days, the hourly rate so calculated is used to derive the minimum wages for the day.

StepRuleWhat the text prints
Base3(1)Minimum rate fixed on a day basis, on criteria specified by order
Hourly rate3(2)Day rate divided by eight
Monthly rate3(2)Day rate multiplied by twenty six
Rounding3(2)One-half and above rounded up; below one-half ignored
Week shorter than six days3(3)Hourly rate used to derive the day's minimum wages

A practical example: a payroll head at a Kanpur packaging unit takes the day rate notified for the worker's skill category, divides it by eight for the hourly rate, multiplies it by twenty six for the monthly rate, and applies the rounding in rule 3(2) at each step. The figure itself must come from the State's notified order, not from the rules.

Rules 4 and 5: the criteria and the norms

Rule 4 lists the criteria for the minimum rate under section 6(6), clause (c): a standard working-class family of a spouse and two children besides the earning employee, equal to three adult consumption units; a net intake of 2700 calories per day per consumption unit; 66 meters cloth per year per standard working class family; housing rent at 10 percent of food and clothing expenditure; fuel, electricity and other miscellaneous items at 20 percent of minimum wage; and children's education, medical need, recreation and contingencies at 25 percent of minimum wage.

Rule 5(1) tells the State Government to take into account the geographical area, experience in the area of employment and the level of skill required, in the categories unskilled, semi skilled, skilled and highly skilled.

The technical committee and Schedule-A

Rule 5(2) requires a technical committee to advise on skill categorization of occupations, arduousness of work, hazardous occupations or processes, underground work and like categorization. The Labour Commissioner, Uttar Pradesh is Chairperson. The members are the Director, Employment; the Mission Director of the Uttar Pradesh Skill Development Mission or a representative; the Commissioner and Director, Industries or a representative; the Director of Factories; the Additional/Deputy Labour Commissioner (Enforcement); two technical experts in wage determination; and two representatives each of employers and employees who are experts in skill development. The Additional/Deputy Labour Commissioner (Industrial Relations) is Member-Secretary.

Rule 5(3) lets the State Government, on that committee's advice, amend Schedule-A by notification, modifying, inserting or omitting an entry. Rule 5(4) asks the committee to take into account, to the possible extent, the national classification of occupation or the national skills qualification framework.

Schedule-A, printed after the rules, is headed "Classification of workers in categories as per their skill" and has four lists: unskilled, semi skilled, skilled and highly skilled. The unskilled list begins with entries such as Attendant, Attender, Chowkidar, Cleaner, Helper, Loader and Sweeper. An employer should find each job title in the list before applying a notified wage for that category, because the category decides the rate.

Rule 7: committees to fix and revise minimum wages

Rule 7(1) requires the State Government to constitute one or more committees to fix minimum wages for the first time in a category, to revise them, or to enquire into skill categorization. The Labour Commissioner is Chairperson; the members are an Additional Labour Commissioner, a representative of the Micro, Small and Medium Enterprises Department, the Director of Employment, two technical experts, three persons representing employers and three representing employees, with a Deputy or Assistant Labour Commissioner as Member-Secretary. Rule 7(3) provides that the State Government, on the committee's advice, categorizes occupations in the four categories by modifying, deleting or adding an entry in Schedule-A.

Rule 6: variable dearness allowance

Rule 6 requires the cost of living allowance and the cash value of the concession in respect of essential commodities at concession rate to be computed once before 1 April and then before 1 October in every year, to revise the variable dearness allowance payable on the minimum wages. The computation uses the Average Consumer Price Index Number for Industrial Workers published by the Labour Bureau. The Central companion is rules 4 and 5 of the Central rules.

Common lapses

  • Using a rate for a different skill category than the one Schedule-A gives for the job title.
  • Working out the monthly figure by a method other than the rule 3(2) multiplier and rounding.
  • Treating the old 1936, 1952 or 2021 rules as still applicable to wages for periods after the new rules came into force.
  • Missing the half-yearly revision of the variable dearness allowance.

Need help with Uttar Pradesh wage rules?

If you run payroll in Uttar Pradesh and want your wage structure checked against the State's minimum wage method and Schedule-A categories, our labour law compliance service can review the working with you. For the State's rate table itself, check the notified order; our general note on minimum wages in Uttar Pradesh is only an overview.

Key takeaways

  • The rules are notified by notification no. 1377/XXXVI-03-2026-1901341 dated 12 August 2026 and come into force from the date of their publication in the Official Gazette.
  • They supersede the 1936, 1952 and 2021 Uttar Pradesh wage rules, except for things done before supersession.
  • The minimum rate is fixed per day; hourly is the day rate divided by eight and monthly is the day rate multiplied by twenty six, with rounding as printed.
  • Schedule-A sorts occupations into four skill categories and can be amended by notification on the technical committee's advice.
  • The variable dearness allowance is revised before 1 April and before 1 October each year.

Read next

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.

Quick recapKey facts & short answers

Key Facts About Uttar Pradesh Code

  • 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.

Do the Uttar Pradesh Code on Wages Rules, 2026 replace the old payment of wages and minimum wages rules?

Yes. The notification supersedes the Uttar Pradesh Payment of Wages Rules, 1936, the Uttar Pradesh Minimum Wages Rules, 1952 and the Uttar Pradesh Code on Wages Rules, 2021, except as respects things done or omitted to be done before the supersession.

When did these rules come into force?

Rule 1(3) says they come into force from the date of their publication in the Official Gazette. The notification is dated 12 August 2026 and the Gazette is the Uttar Pradesh Extraordinary Gazette of 12 August 2026.

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Uttar Pradesh Code: 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 7 questions readers ask most on this topic.

Yes. The notification supersedes the Uttar Pradesh Payment of Wages Rules, 1936, the Uttar Pradesh Minimum Wages Rules, 1952 and the Uttar Pradesh Code on Wages Rules, 2021, except as respects things done or omitted to be done before the supersession.

Rule 1(3) says they come into force from the date of their publication in the Official Gazette. The notification is dated 12 August 2026 and the Gazette is the Uttar Pradesh Extraordinary Gazette of 12 August 2026.

Under rule 3(2), the day rate is divided by eight for the hourly rate and multiplied by twenty six for the monthly rate. A fraction of one-half or more is rounded to the next figure; a fraction below one-half is ignored.

Rule 3(3) says the hourly rate so calculated is used to derive the minimum wages for the day.

It is the classification of workers by skill into unskilled, semi skilled, skilled and highly skilled lists. The State Government may amend it by notification on the technical committee's advice under rule 5(3).

Rule 6 requires the computation once before 1 April and then before 1 October in every year, using the Consumer Price Index Number for Industrial Workers published by the Labour Bureau.

No. The provisos to rules 3(1) and 5(1) say the State Government shall not fix minimum wages of State Government employees under the Code.