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.
An employer in Uttar Pradesh under the Code on Wages keeps three registers (Form-I, Form-II and the Form-XII nominations), issues a wage slip in Form-IX on or before payment, and preserves the registers for five years after the last entry. The Uttar Pradesh Code on Wages Rules, 2026 print these duties in Chapter VI (rules 40 to 42) and list every form in rule 41.
Rule 40 requires Form-I (wages, overtime, fines and deductions), Form-II (employee register) and Form-XII (nominations). Registers may be physical or digital and are preserved for five years after the last entry. Rule 42 requires a wage slip in Form-IX on or before payment of wages, electronically or physically.
The rule set
This article covers 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. Under rule 1(3) the rules come into force "from the date of their publication in the Official Gazette". The minimum wage method is in our first article on these rules.
The Central equivalents are explained in rules 51 and 52, Forms I to IX and Forms V to VII of the Central rules. The Uttar Pradesh form numbers are different, so always use the State's numbering. If your payroll is built on the Central form set, a payroll compliance audit will show what to renumber and what to add.
Rule 40: the registers
Every employer to whom the Code applies keeps these registers:
- a register of wages, overtime, fines and the various deductions in accordance with the Code, in Form-I;
- a register under section 50(1) of the Code, in Form-II;
- the nomination form under section 44(1)(a) of the Code, in Form-XII.
All registers are kept in physical format or digitally in electronic form, and are preserved for a period of 5 years after the date of the last entry. Rule 41(3) repeats the five-year period.
What the registers carry
Form-I is headed "Register of wages, overtime, fine, deduction for damage and loss" and is referred to by rule 17(8), rule 19(4) and rule 20. It has fields for the establishment, the employer, the owner, the PAN/TAN of the employer and the Labour Identification Number (LIN), then columns for each employee: wage period and duration of payment, days worked, overtime hours (or production for piece workers), rates of basic, DA and allowances, the wages earned, a block of deductions (EPF, ESIC, society, income tax, insurance, advances, recovery of fines, recovery on account of damages or losses, others), net payment, the date of payment, bank transaction ID, and the nature of acts and omissions for which a fine was imposed with its amount. A signature column applies only where the register is kept in physical form.
Form-II is the Employee Register, under rule 40(2). Besides name, gender, date of birth, date of joining, designation, mobile number and addresses, it asks for the employee's category (highly skilled, skilled, semi-skilled or unskilled), type of employment, UAN, PAN, ESIC IP number, bank account details, service book number, date of exit and reasons for exit, nominee and family details and the EPS/NPS particulars. The category column ties directly to Schedule-A (see our first article).
Rule 42: the wage slip
Every employer issues wage slips, electronically or physically, to employees in Form-IX on or before payment of wages. Form-IX carries the date of issue, the establishment's name and address, the period, the employee's name, father's or spouse's name, designation, UAN, bank account number, wage period, rates of basic, D.A. and other allowances, total attendance or unit of work done, overtime wages, gross wages payable, deductions under PF, ESI and others, net wages paid and the signature of the employer or pay-in-charge. A form-by-form check of the slip against your payroll output is the quickest test.
Rule 41: every form and its rule
| Form | Related rule | Particulars |
|---|---|---|
| Form-I | 17(8), 19(4), 20; 40(1) | Register of wages, overtime, fine, deduction for damage and loss |
| Form-II | 40(2) | Employee Register |
| Form-III | 43 | Single application under section 45(5) |
| Form-IV | 44(1) | Certificate of Authorisation |
| Form-V | 44(5)(i) | Notice for the disposal of application |
| Form-VI | 44(6)(i) | Record of order of direction |
| Form-VII | 45(1) | Appeal under section 49(1) of the Code |
| Form-VIII | 45(3) | Notice to respondent of the day fixed for hearing the appeal |
| Form-IX | 42 | Wage slip |
| Form-X | 50(1) | Application of employer for compounding offences under section 56(4) |
| Form-XI | 50(2) | Notice to offending employer by Compounding Officer |
| Form-XII | 37(a) | Nomination form under section 44(1)(a) |
The "Related rule" column is reproduced as the table in rule 41(1) prints it. Some of the printed cross-references differ from the numbering of the rule text itself (for example, the claim and appeal rules sit at rules 43 to 45), so the rule text should be read first when a form is being used.
Rule 41(2) adds that the Authority referred to in section 19(8) shall be the regional Additional/Deputy Labour Commissioner having jurisdiction. Which of these forms are used by employers day to day depends on the event: Forms I, II, IX and XII are routine; the others arise only when a claim, appeal or composition occurs. The claims forms are discussed in undisbursed dues, claims and appeal procedure.
Linking the registers to other duties
The same Form-I entries support the fines and deductions rules explained in our article on payment of wages, deductions, fines and advances. The State's OSH rules separately require registers of their own, covered in Uttar Pradesh OSH rules: registers, records, returns and Inspector-cum-Facilitator.
A worked example
A hospital laundry in Lucknow keeps Form-II in a payroll system that records each employee's category, UAN and bank details. At each month-end it prints Form-I from the same data, shows fines and recoveries in the dedicated columns, issues Form-IX wage slips by e-mail on the day wages are credited, and archives all three for five years after the last entry.
Common lapses
- Keeping a register under the Central form numbers without the Uttar Pradesh columns.
- Issuing the wage slip after the wage payment date rather than on or before it.
- Deleting digital registers before five years from the last entry.
- Leaving the category (skill) column of Form-II blank.
Need help with registers and wage slips?
If your payroll software prints wage slips and registers that you suspect do not match the Uttar Pradesh forms, our payroll compliance audit can compare the output with Forms I, II, IX and XII and suggest corrections. It is a short exercise that saves rework at inspection.
Key takeaways
- Three registers: Form-I, Form-II and Form-XII nominations (rule 40).
- Physical or digital; preserve for five years after the last entry.
- Wage slip in Form-IX on or before payment of wages (rule 42).
- Rule 41 lists Forms I to XII; read the rule text beside each form.
- The skill category in Form-II follows Schedule-A.
Read next
- Uttar Pradesh Code on Wages Rules, 2026: the notification and calculation of minimum wages
- Uttar Pradesh Code on Wages Rules, 2026: undisbursed dues, claims and appeal procedure
- Uttar Pradesh OSH Rules, 2026: registers, records, returns and Inspector-cum-Facilitator
- Central rules 51 and 52: 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.