Next due
30 OCTAOC-4 · Financial statements · FY 2025-26in 5 days 7 NOVTDS / TCS deposit · Deducted in Oct 2026in 13 days 11 NOVGSTR-1 · Outward supplies · Oct 2026in 17 days 15 NOVPF & ESI · Contributions · Oct 2026in 21 days 20 NOVGSTR-3B · Summary return · Oct 2026in 26 days 21 NOVITR filing · Audit cases · AY 2026-27 · extended from 31 Octin 27 days 29 NOVMGT-7 / 7A · Annual return · FY 2025-26in 35 days 15 DECAdvance Tax · 3rd (75%) instalment · FY 2026-27in 51 days
All due dates

Uttarakhand Code on Wages Rules, 2026: the notification, commencement, how minimum wages are calculated, working hours, the weekly day of rest and overtime

The rules come into force from the date of publication in the Official Gazette (rule 1(3)). No employee is compelled or permitted to work more than ten hours in one day and 48...

Published
Updated
Reading time
9 min
Questions
6 answered
  • High Complexity
  • In-Depth Guide
Topic
Labour Laws
Published
October 4, 2026
Last updated
Oct 4, 2026
Reading time
9 min
0:00
Last updated: October 2026Verified against: Government sources

Uttarakhand has made its own rules under the Code on Wages, 2019. The first two chapters tell an employer how the State fixes minimum wages, what the longest working day and week are, when overtime starts and what is paid for the weekly rest day. This article walks through rules 1 to 12 with the figures as printed.

Which rule set this is

These are the Uttarakhand Code on Wages Rules, 2026, as notified on 25 August 2026 (authorised English translation published in the Uttarakhand Gazette). Later amendments and State notifications under these rules should be checked in the State Gazette.

The notification recites that the draft was pre-published on 1 March 2026 under section 67(1) of the Code on Wages, 2019, that representations and objections were considered, and that the rules are made under section 67. Rule 1(2) says the rules extend to the whole of Uttarakhand. Rule 1(3) reads: "It shall come into force from the date of publication in the Official Gazette."

If you run sites in Uttarakhand, our labour law compliance team can compare your wage structure and rosters with these rules. The Central position on definitions is in rules 1 and 2 of the Central Wages Rules; this article reads the State text.

Who and what the definitions cover (rule 2)

Rule 2 defines the Authority and Appellate Authority (under sections 45(1) and 49(1)), the Board (the State Advisory Board under section 42(4)), the Inspector cum Facilitator (appointed under section 51(1)), and "geographical area" as the areas notified by the State Government from time to time. Four trade categories are defined: unskilled trade (only operating experience, no additional skill), semi-skilled trade (skill gained by experience, which may supervise unskilled work), skilled trade (skill and competence through training as an apprentice in a technical or vocational institution or experience, calling for initiative and judgment) and highly skilled trade (a particular degree of excellence acquired through professional or technical training over an adequate period, with full responsibility for judgment or decision). "Registered Trade Union" means a union registered under the Trade Unions Act, 1926 or the Industrial Relations Code, 2020.

How minimum wages are worked out (rules 3 and 4)

ItemRule 3(1) criterion as printed
FamilyEarning worker plus husband or wife and two children, equal to three adult consumption units
FoodNet intake of 2700 calorie per consumption unit per day
Cloth66 meter per standard working class family per year
Rent10 percent of food and cloth expenditure
Fuel, electricity and miscellaneous20 percent of minimum wages
Education, medical, entertainment and incidental expenditure25 percent of food and clothes expenditure
Other itemsSuch other items and factors as the State Advisory Board deems necessary

Minimum wages are fixed on a daily basis. Under rule 3(2), the day rate is divided by eight for the hourly rate and multiplied by twenty six for the monthly rate, rounding half or more up and ignoring less than half; for a five-day week, the hourly rate so calculated is used to derive the day's minimum wages. Rule 3(3) says workers who tolerate extreme temperature or humidity, hazardous occupation or process or underground work are paid extra wages in addition to the rate fixed by the State Government. A committee chaired by the Labour Commissioner, Uttarakhand, with an officer nominated by the Disaster Management Department, the Additional Labour Commissioner and the Deputy Director, Factories, determines working conditions in other related processes and the snow line. For the Central position see manner of calculating minimum rate of wages.

Rule 4 requires the State Government, in fixing rates, to take into account geographical area, experience in the area of employment and the level of skill (unskilled, semiskilled, skilled and highly skilled), and states that the State Government shall not fix minimum wages and allowances of State Government employees under the Code. A technical committee chaired by the Labour Commissioner (with a Deputy or Joint Secretary, Labour, a Joint or Additional Labour Commissioner, a skill development representative, two technical specialists in wages and not more than two representatives each of employers and trade unions) advises on skill categories and the Schedule 'A' entries. The rules print no rupee rate. Our general note on minimum wages in Uttarakhand gives context, but take figures only from the Gazette notification.

Dearness allowance and the no-wage lay-off (rules 5 and 6)

Rule 5 says an effort shall be made to calculate the cost of subsistence allowance and the cash value of concessions on essential commodities once before 1 April and again before 1 October every year, for revising the dearness allowance payable to employees on minimum wages. Rule 6 provides that, save as the standing orders or other law provide, no employee is entitled to wages for a full normal working day if the failure to work is caused by a justifiable lay-off, which the Explanation defines as a lay-off because of fire, catastrophe, breakdown of machinery, stoppage of power, epidemic, civil commotion, illegal strike, shortage of orders or any other cause beyond the employer's control.

Working hours and overtime (rule 7)

PointAs printed
Daily and weekly limitNo employee compelled or permitted to work more than ten hours in one day and 48 hours in a week
Continuous workNo worker required to work for five continuous hours until given rest for more than half hour
Urgent workWith prior approval of the Inspector cum Facilitator, exemption in work hour or week rest may be given
OvertimeWork exceeding ten hours in a day or 48 hours in a week is overtime; total overtime in three months not more than one hundred forty four hours
ShiftTotal hours in any shift including rest interval not more than twelve hours
AgricultureSubject to modification as the State Government determines

For the Central rule on hours, see variable dearness allowance revision and hours of work.

Weekly rest, night shift and emergencies (rules 8 to 10)

Rule 8 gives every employee one day of rest each week, generally Sunday, though the employer may fix another day. In a six-day or shorter week the remaining days are paid rest days. The entitlement arises on a continuous period of not less than six days (or the stipulated working days). Notice of the rest day and any change is displayed at the place specified by the Inspector cum Facilitator. A person who works on the rest day must have a substituted whole-day rest within the week before or after, and no substitution may result in ten days of work without a full rest day. Rest day wages are at the rate for the next preceding day; where an employee works on the rest day and receives a substituted rest day, he is paid at the overtime rate for the day worked. Where the minimum or actual daily rate was worked out by dividing the monthly rate by 26, no separate rest-day wages are payable. Disputes on whether the daily rate was worked out correctly go to the Assistant Labour Commissioner or a higher officer. For piece-rate employees the wage for the rest day or substituted rest day is as the State Government determines. A week is seven days from midnight on Saturday night.

Rule 9 provides that for a shift extending beyond midnight, a whole rest day is 24 continuous hours beginning when the shift ends, and hours after midnight count to the previous day. Rule 10 allows rule 7 to apply with modifications to employees in emergency work, preparatory or supplementary work, intermittent employment, technically continuous work or work dependent on natural forces, with rules 7, 8 and 9 applying subject to working hours not exceeding 12 on any working day and actual hours of work, excluding periods when not required to work or mark attendance, not exceeding 10 hours. See also weekly day of rest.

Long wage period (rule 11)

For the purpose of minimum rate of wages under section 14, the long wage period is one month.

A worked example

Himalaya Spinning, a Haridwar mill, plans a ten-hour day for a six-day week. HR head Prakash notes that 48 hours a week is the weekly ceiling, so the sixth day must be shorter, and that every hour above ten in a day or 48 in a week is overtime within the 144-hour cap for any three months. On a Sunday breakdown he gives the fitters a substituted rest day on the following Monday and pays Sunday at the overtime rate.

Common lapses

  • Counting overtime only above 48 hours in the week and ignoring the ten-hour day.
  • Losing track of the 144-hour quarterly overtime cap.
  • Using shifts longer than twelve hours including rest.
  • Not displaying the notice of the rest day at the place specified.
  • Treating the printed criteria in rule 3 as if they gave a rate.

Need help with wage rules in Uttarakhand?

If you are mapping skill categories, rest-day pay or overtime rules to payroll, our labour law compliance team can review the position against the printed text. Keep the notified rates and Schedule 'A' on file for inspection.

Key takeaways

  • The rules apply from the date of publication in the Official Gazette (rule 1(3)).
  • Minimum wage criteria include 2700 calorie, 66 meter of cloth, 10 percent rent, 20 percent fuel and 25 percent education and other expenditure.
  • Ten hours a day, 48 hours a week; overtime in three months not more than 144 hours; shift not more than twelve hours.
  • A paid weekly rest day, with a substituted day if the employee works on it.
  • The long wage period is one month.

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 Uttarakhand 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.

When do the Uttarakhand wage rules come into force?

Rule 1(3): from the date of publication in the Official Gazette; the notification is dated 25 August 2026.

What is the daily and weekly hours limit?

No employee is to be compelled or permitted to work for more than ten hours in one day and 48 hours in a week (rule 7(1)).

Provident fund and insurance contributions belong to the employee from the day they are deducted.

— TaxClue Labour Law Desk

Uttarakhand Code: a key compliance topic in Indian tax and corporate law that businesses and individuals must understand to remain compliant.

Related Services & Guides

Was this article helpful?
About the author
Vikas Sharma Tax & Compliance Expert at TaxClue

Experienced in company registration, GST, trademark, and compliance. Helping Indian businesses stay compliant.

Updated: Live

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.

People also ask

Questions, answered

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

Rule 1(3): from the date of publication in the Official Gazette; the notification is dated 25 August 2026.

No employee is to be compelled or permitted to work for more than ten hours in one day and 48 hours in a week (rule 7(1)).

Total overtime hours in a three-month period shall not be more than one hundred forty four (rule 7(1)(ii)).

Multiply the daily rate by twenty six; divide by eight for the hourly rate (rule 3(2)).

Rule 3(3) says workers in extreme temperature or humidity, hazardous occupation or process or underground work are paid extra wages in addition to the State-determined wages.

One month, for minimum wages under section 14 (rule 11).