Section 67: Power of appropriate Government to make rules
Reviewed by Finin2min Editorial Desk · Last reviewed 30 August 2026
Confers detailed rule-making powers on the appropriate Governments for the listed subjects.
Principal remaining provisions commenced on 21 November 2025 under S.O. 5322(E), read with the earlier partial commencement; check section-specific footnotes in the current India Code text.
Provision / India Code ↗ · Official Act PDF ↗ · 2026 Central Rules ↗
Finin2min analysis — what the section actually does
Operative clauses
- (2) In particular and without prejudice to the generality of the foregoing power, such rules may provide for all or any of the following matters, namely:— (a) the manner of calculating the wages under sub-section (4) of section 6;
- (d) the cases and circumstances in which an employee employed for a period of less than the requisite number of hours shall not be entitled to receive wages for a full normal working day, under section 10;
- (e) the extent and conditions, which shall apply in relation to certain classes of employees under sub-section (2) of section 13;
- (r) deductions for recovery of loans and the rate of interest payable thereon under section 24;
- (zc) any other matter which is required to be, or may be, prescribed under the provisions of this Code.
Provisos, explanations & qualifications
- No proviso/explanation was separately extracted from this section text.
Thresholds and timelines in the text
- (d) the cases and circumstances in which an employee employed for a period of less than the requisite number of hours shall not be entitled to receive wages for a full normal working day, under section 10;
- (c) the manner of making set on or set off for the sixth accounting year under clause (i) of sub- section (7) of section 26;
- (d) the manner of making set on or set off for the seventh accounting year under clause (ii) of sub-section (7) of section 26;
- (g) the manner of utilising the excess of allocable surplus to be carried forward for being set on in the succeeding accounting year and so on up to and inclusive of the fourth accounting year under sub- section (1) of section 36;
- (h) the manner of utilising the minimum amount or the deficiency to be carried forward for being set off in the succeeding accounting year and so on up to and inclusive of the fourth accounting year under sub-section (2) of section 36; and (i) the manner of holding an enquiry under sub-section (1) of section 53.
Actors expressly appearing in the text
Employer, Employee / worker, Worker, Appropriate Government, Central Government, State Government
Full statutory text — Section 67
67. Power of appropriate Government to make rules.—(1) The appropriate Government may,
subject to the condition of previous publication, make rules for carrying out the provisions of this Code.
(2) In particular and without prejudice to the generality of the foregoing power, such rules may
provide for all or any of the following matters, namely:—
(a) the manner of calculating the wages under sub-section (4) of section 6;
(b) the arduousness of work to be taken into account in addition to minimum rate of wages for
certain category of workers under clause (b) of sub-section (6) of section 6;
(c) the norms under clause (c) of sub-section (6) of section 6;
(d) the cases and circumstances in which an employee employed for a period of less than the
requisite number of hours shall not be entitled to receive wages for a full normal working day, under
section 10;
(e) the extent and conditions, which shall apply in relation to certain classes of employees under
sub-section (2) of section 13;
(f) the longer wage period for fixation of minimum rate of wages as referred to in section 14;
(g) the manner of deducting loans made from any fund constituted for the welfare of labour under
sub-clause (ii) of clause (f) of sub-section (2) of section 18;
(h) the manner of recovery of excess of amount under sub-section (4) of section 18;
(i) the authority to provide approval for imposition of fine under sub-section (1) of section 19;
(j) the manner of exhibition of the acts and omissions to be specified in the notice under sub-
section (2) of section 19;
(k) the procedure for the imposition of fines under sub-section (3) of section 19;
(l) the form of the register to record all fines and all realisations thereof under sub-section (8) of
section 19;
(m) the procedure for making deductions for absence from duty under sub-section (2) of section
20;
(n) the procedure for making deductions for damage or loss under sub-section (2) of section 21;
(o) the form of the register to record all deductions and all realisations thereof under sub-section
(3) of section 21;
(p) conditions for recovery of advance of money given to an employee after the employment
began under clause (b) of section 23;
(q) conditions for recovery of advances of wages to an employee not already earned under clause
(c) of section 23;
(r) deductions for recovery of loans and the rate of interest payable thereon under section 24;
(s) the manner of regulating the procedure by the Central Advisory Board and the State Advisory
Board, including that of the committees and sub-committees constituted by the State Advisory Board,
under sub-section (10) of section 42;
(t) the terms of office of members of the Central Advisory Board, the State Advisory Board,
including that of the committees and sub-committees constituted by the State Advisory Board, under
sub-section (11) of section 42;
(u) the authority and manner of depositing with such authority, various undisbursed dues under
clause (b) of sub-section (1) of section 44;
(v) the form of single application in respect of a number of employees under sub-section (5) of
section 45;
(w) the form for making an appeal to the appellate authority under sub-section (1) of section 49;
(x) the manner of maintenance of a register by the employer under sub-section (1) of section 50;
(y) the form and manner of issuing wage slips under sub-section (3) of section 50;
(z) the other powers to be exercised by the Inspector-cum-Facilitator under sub-section (5) of
section 51;
(za) the manner of imposing fine under sub-section (1) of section 56;
(zb) the manner of composition of offence by a Gazetted Officer specified under sub-section (4)
of section 56;
(zc) any other matter which is required to be, or may be, prescribed under the provisions of this
Code.
(3) The Central Government may, subject to the condition of previous publication, make rules for,—
(a) the manner of fixing floor wage under sub-section (1) of section 9;
(b) the manner of consultation with State Government under sub-section (3) of section 9;
(c) the manner of making set on or set off for the sixth accounting year under clause (i) of sub-
section (7) of section 26;
(d) the manner of making set on or set off for the seventh accounting year under clause (ii) of
sub-section (7) of section 26;
(e) the manner of calculating gross profit under clauses (a) and (b) of section 32;
(f) such further sums in respect of employer under clause (c) of section 34;
(g) the manner of utilising the excess of allocable surplus to be carried forward for being set on in
the succeeding accounting year and so on up to and inclusive of the fourth accounting year under sub-
section (1) of section 36;
(h) the manner of utilising the minimum amount or the deficiency to be carried forward for being
set off in the succeeding accounting year and so on up to and inclusive of the fourth accounting year
under sub-section (2) of section 36; and
(i) the manner of holding an enquiry under sub-section (1) of section 53.
(4) Every rule made by the Central Government under this section shall be laid, as soon as may be
after it is made, before each House of Parliament, while it is in session, for a total period of thirty days
which may be comprised in one session or in two or more successive sessions, and if, before the expiry of
the session immediately following the session or the successive sessions as aforesaid, both Houses agree
in making any modification in the rule or both Houses agree that rule should not be made, the rule shall
thereafter have effect only in such modified form or be of no effect, as the case may be; so, however, that
any such modification or amendment shall be without prejudice to the validity of anything previously
done under that rule.
(5) Every rule made by the State Government under this section shall, as soon as possible after it is
made, be laid before the State Legislature.How to apply this provision
- Primary statutory test — (2) In particular and without prejudice to the generality of the foregoing power, such rules may provide for all or any of the following matters, namely:— (a) the manner of calculating the wages under sub-section (4) of section 6;
- Additional operative limb — (d) the cases and circumstances in which an employee employed for a period of less than the requisite number of hours shall not be entitled to receive wages for a full normal working day, under section 10;
- Numerical or timing control — (d) the cases and circumstances in which an employee employed for a period of less than the requisite number of hours shall not be entitled to receive wages for a full normal working day, under section 10;
- Evidence file — retain facts and records proving the role/status of: Employer, Employee / worker, Worker, Appropriate Government, Central Government, State Government.
Rules, forms and cross-references
Direct 2026 Central Rule mapping
Forms mapped
No prescribed form is directly mapped in the current concordance.
Other sections cited in this text
Related Labour Hub resources
A direct concordance is not exhaustive. Central/State jurisdiction, schemes, authority appointments, saved instruments and later notifications may change the practical route without changing the section wording.
Worked example
An employer configuring payroll for power of appropriate government to make rules should first identify the employee and wage period, then apply the exact provision and any linked rule. The system rule should be tested against a sample payslip and bank/payment record. A text point to test is: “(d) the cases and circumstances in which an employee employed for a period of less than the requisite number of hours shall not be entitled to receive wages for a full normal working day, under section 10;”
Illustration only; it is not statutory text or a substitute for applying the actual facts, jurisdiction, current rule/scheme and official instrument.
Q&A — Section 67
What does Section 67 of the Code on Wages cover?
Confers detailed rule-making powers on the appropriate Governments for the listed subjects.
What is the main legal requirement or power in Section 67?
The first operative clause identified from the official text is: “(2) In particular and without prejudice to the generality of the foregoing power, such rules may provide for all or any of the following matters, namely:— (a) the manner of calculating the wages under sub-section (4) of section 6;” Read it with the remaining subsections and any proviso below.
Does Section 67 contain a proviso or explanation?
No standalone proviso or explanation was extracted from this section text. Check the full text below for clause-level qualifications.
What time limit, percentage or amount appears in Section 67?
The provision contains this numerical/time expression: “(d) the cases and circumstances in which an employee employed for a period of less than the requisite number of hours shall not be entitled to receive wages for a full normal working day, under section 10;” Apply it only in the clause and context in which it appears.
Which 2026 Central Rules are linked to Section 67?
No direct Central Rule is recorded in the current concordance. That does not exclude a relevant scheme, notification, State rule or enabling provision.
Is Section 67 currently operative?
Principal remaining provisions commenced on 21 November 2025 under S.O. 5322(E), read with the earlier partial commencement; check section-specific footnotes in the current India Code text.
Source & verification trail
Act: Code on Wages, 2019 — official India Code PDF ↗
Central Rules: Code on Wages (Central) Rules, 2026 — G.S.R. 343(E), 8 May 2026 ↗
Official library: Ministry of Labour & Employment — Labour Codes ↗
Source check: 20 August 2026. Individual professional interpretation should be re-reviewed when the section, rules, notification, scheme, State overlay or controlling judgment changes.