Uttarakhand 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.
Uttarakhand's wage rules ask for a small set of records: the wage register in Form I, the employee register in Form VI and a pay slip in Form VII, with a notice in Form 'A' for fines. The last chapter covers composition of offences, contractor wage responsibility, the annual return and repeal of the 1936 and 1952 State rules. This article follows rules 45 to 55 and lists each Form.
Every employer keeps the register under section 50(1) in Form I and Form VI, electronically or in any other form (rule 45(3)), and issues a pay slip in Form VII at the time of payment or before (rule 46). Composition of an offence is on Form VIII for a sum not exceeding fifty per cent of the maximum penalty (rule 48). The 1936 and 1952 State rules are repealed from the date of final notification (rule 55).
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. Rule 1(3) says they come into force "from the date of publication in the Official Gazette". The earlier chapters are in payment of wages, deductions, dues and claims.
To map existing records to the Uttarakhand Forms, our payroll compliance audit service can compare registers and pay slips with each Form. The Central rules are in registers and wage slip under the Central Wages Rules.
Registers, notices and pay slip (rules 45 and 46)
| Record | Rule | Form | As printed |
|---|---|---|---|
| Fines and realisations register (section 19(8)) | 45(1) | Form-I | Maintained electronically or otherwise; the authority is the Assistant Labour Commissioner and higher authority for the area |
| Deductions and recoveries register (section 21(3)) | 45(2) | Form-I | Electronically or otherwise |
| Register under section 50(1) | 45(3) | Form-I and Form-VI | Electronic or any other form |
| Notice of fines (section 19(2)) | 15 | Form 'A' | Displayed at prominent places; copy to Inspector-cum-Facilitator |
| Advance recovery particulars | 19 | Form I | Recorded in the register |
| Pay slip (salary slip) | 46 | Form-VII | At the time of payment or before, electronic or any other form |
The rules as printed give no retention period for registers; follow the Code and keep records for the period inspections may need. For the Central forms, see the employee wage and attendance registers.
Enquiry officer and composition of offences (rules 47 and 48)
Rule 47 says the enquiry officer under section 53(1) is appointed by the State Government through a separate order. Under rule 48, an accused who seeks compounding of an offence under section 56(1) applies in Form VIII, electronically or otherwise, to the officer notified under that sub-section. The officer ascertains whether the offence is compoundable under the Code and, if so, may compound it "with a sum not exceeding fifty per cent of the maximum penalty provided for such offence under the Code". The rules print no rupee figure; the Code's penalty provisions govern the maximum. See composition of offences under the Central rules.
Miscellaneous rules (rules 49 to 55)
- Inspector-cum-Facilitator (49). In addition to section 51 powers, and subject to State instructions or guidelines, the Inspector-cum-Facilitator advises employers and workers on compliance and inspects establishments as the State Government assigns.
- Contractor wages (50). Where employees are employed through a contractor, the company, firm, association or other proprietor of the establishment pays the contractor the amount payable for the wages of employees in accordance with the Code.
- Working journalists (51). The State Government may appoint a technical advisory committee under section 8(1)(a) to recommend minimum wages for working journalists.
- Minimum bonus (52). If a contractor fails to pay minimum bonus under section 26, the company, firm, association or other person referred to in the proviso to section 43 pays it on written information from the employees or a registered trade union, after confirming the failure.
- Annual return (53). Filed electronically by every employer in the relevant columns of the Form specified under the OSH Code rules, with a copy forwarded electronically to the Labour Bureau. If the annual return under the OSH Code is filed, there is no need to file a separate annual return under any other labour code.
- Uploading (54). The rules are uploaded on the Labour Department's website within one month of final notification.
- Repeal and saving (55). The Uttarakhand (Uttar Pradesh) Payment of Wages Rules, 1936 and the Uttarakhand (Uttar Pradesh) Minimum Wages Rules, 1952 are deemed repealed from the date of final notification. Anything done or any action taken under them, including notifications, nominations, appointments and orders, is deemed done under the corresponding provisions of these rules and continues to the extent not contrary to them, or until repealed by the State Government; section 6 of the General Clauses Act, 1897 applies to the repeal.
Forms printed with the rules
| Form | Rule | Title as printed |
|---|---|---|
| Form A | 15 | Notice under section 19(2) of the Code on Wages |
| Form I | 19, 45 | Register of wages, advance recovery, overtime, fine, deduction for damage and loss |
| Form II | 40 | Nomination form |
| Form III | 43 | Single application under section 45(5) |
| Form IV | 43, 44 | Notice to the respondent, issued by the Authority and by the Appellate Authority |
| Form V | 44 | Appeal under section 49(1) |
| Form VI | 45 | Employee register |
| Form VII | 46 | Wage slip |
| Form VIII | 48 | Application for composition of offence |
A Schedule 'A' after the Forms lists trades under the four skill categories (rule 4(3)), starting with the unskilled trades. For the Central forms see Forms V, VI and VII.
A worked example
Pahad Textiles in Rudrapur keeps its wage register in Form I and its employee register in Form VI on a payroll system, and issues Form VII pay slips by email on pay day. When a lapse is found, the proprietor applies in Form VIII to the notified officer, who may compound the offence for a sum not exceeding fifty per cent of the maximum penalty. Because the company files the OSH unified annual return, it does not file a separate return under the wage rules.
Common lapses
- Using old Uttar Pradesh era registers that the 1936 and 1952 rules supported.
- Keeping Form I but not the Form VI employee register.
- Issuing pay slips after payment instead of at the time or before.
- Not displaying the Form 'A' notice for fines.
- Filing a second annual return where the OSH return already covers it.
Need help with wage records?
If registers, pay slips or fine notices need to be set up in the Uttarakhand Forms, our payroll compliance audit team can map your current records to the Forms and suggest corrections. Keep the notified officers' details for your district on file.
Key takeaways
- Registers: Form I and Form VI; pay slip in Form VII at the time of payment or before.
- Form 'A' is the notice of fines under section 19(2).
- Composition is on Form VIII, up to fifty per cent of the maximum penalty.
- One OSH annual return covers the other labour codes' returns.
- The 1936 and 1952 State rules are repealed with savings.
Read next
- Uttarakhand Code on Wages Rules: payment of wages, deductions, dues and claims
- Uttarakhand Code on Wages Rules: notification, minimum wages, working hours and weekly rest
- Central Wages Rules: 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.