Legal position: reviewed as at 9 July 2026. Open official instrument.
| No. | Official heading | Chapter | Topic | Finin2min explanation | Current relevance |
|---|---|---|---|---|---|
| 1 | Short title, extent and commencement. | CHAPTER I — PRELIMINARY | General administration | Covers short title, extent and commencement under CHAPTER I — PRELIMINARY. Read it with linked definitions, delegated rules, notifications, state provisions and savings clauses. | Legal coverage, operational controls, records and evidence in the current compliance environment. |
| 2 | Definitions. | CHAPTER I — PRELIMINARY | Definitions and scope | Defines the terms and boundaries used for definitions. Apply these definitions before testing coverage or calculating any entitlement. | Legal coverage, operational controls, records and evidence in the current compliance environment. |
| 3 | Prohibition of discrimination on ground of gender. | CHAPTER I — PRELIMINARY | Gender equality | Covers prohibition of discrimination on ground of gender under CHAPTER I — PRELIMINARY. Read it with linked definitions, delegated rules, notifications, state provisions and savings clauses. | Legal coverage, operational controls, records and evidence in the current compliance environment. |
| 4 | Decision as to disputes with regard to same or similar nature of work. | CHAPTER I — PRELIMINARY | General administration | Covers decision as to disputes with regard to same or similar nature of work under CHAPTER I — PRELIMINARY. Read it with linked definitions, delegated rules, notifications, state provisions and savings clauses. | Legal coverage, operational controls, records and evidence in the current compliance environment. |
| 5 | Payment of minimum rate of wages. | CHAPTER II — MINIMUM WAGES | General administration | Covers payment of minimum rate of wages under CHAPTER II — MINIMUM WAGES. Read it with linked definitions, delegated rules, notifications, state provisions and savings clauses. | Legal coverage, operational controls, records and evidence in the current compliance environment. |
| 6 | Fixation of minimum wages. | CHAPTER II — MINIMUM WAGES | Minimum wages | Addresses fixation of minimum wages. Compare notified rates, skill/category, zone, wage period and the uniform wage definition before payroll release. | Wage-floor compliance across locations, categories, contractors and overtime. |
| 7 | Components of minimum wages. | CHAPTER II — MINIMUM WAGES | Minimum wages | Addresses components of minimum wages. Compare notified rates, skill/category, zone, wage period and the uniform wage definition before payroll release. | Wage-floor compliance across locations, categories, contractors and overtime. |
| 8 | Procedure for fixing and revising minimum wages. | CHAPTER II — MINIMUM WAGES | Minimum wages | Addresses procedure for fixing and revising minimum wages. Compare notified rates, skill/category, zone, wage period and the uniform wage definition before payroll release. | Wage-floor compliance across locations, categories, contractors and overtime. |
| 9 | Power of Central Government to fix floor wage. | CHAPTER II — MINIMUM WAGES | Minimum wages | Addresses power of central government to fix floor wage. Compare notified rates, skill/category, zone, wage period and the uniform wage definition before payroll release. | Wage-floor compliance across locations, categories, contractors and overtime. |
| 10 | Wages of employee who works for less than normal working day. | CHAPTER II — MINIMUM WAGES | General administration | Covers wages of employee who works for less than normal working day under CHAPTER II — MINIMUM WAGES. Read it with linked definitions, delegated rules, notifications, state provisions and savings clauses. | Legal coverage, operational controls, records and evidence in the current compliance environment. |
| 11 | Wages for two or more classes of work. | CHAPTER II — MINIMUM WAGES | General administration | Covers wages for two or more classes of work under CHAPTER II — MINIMUM WAGES. Read it with linked definitions, delegated rules, notifications, state provisions and savings clauses. | Legal coverage, operational controls, records and evidence in the current compliance environment. |
| 12 | Minimum time rate wages for piece work. | CHAPTER II — MINIMUM WAGES | General administration | Covers minimum time rate wages for piece work under CHAPTER II — MINIMUM WAGES. Read it with linked definitions, delegated rules, notifications, state provisions and savings clauses. | Legal coverage, operational controls, records and evidence in the current compliance environment. |
| 13 | Fixing hours of work for normal working day. | CHAPTER II — MINIMUM WAGES | General administration | Covers fixing hours of work for normal working day under CHAPTER II — MINIMUM WAGES. Read it with linked definitions, delegated rules, notifications, state provisions and savings clauses. | Legal coverage, operational controls, records and evidence in the current compliance environment. |
| 14 | Wages for overtime work. | CHAPTER II — MINIMUM WAGES | General administration | Covers wages for overtime work under CHAPTER II — MINIMUM WAGES. Read it with linked definitions, delegated rules, notifications, state provisions and savings clauses. | Legal coverage, operational controls, records and evidence in the current compliance environment. |
| 15 | Mode of payment of wages. | CHAPTER III — PAYMENT OF WAGES | Payment of wages | Addresses mode of payment of wages. Configure payroll cut-offs, authorised deductions, payment evidence and exception approvals. | Payroll timing, deductions, wage slips, final settlement and audit evidence. |
| 16 | Fixation of wage period. | CHAPTER III — PAYMENT OF WAGES | Payment of wages | Addresses fixation of wage period. Configure payroll cut-offs, authorised deductions, payment evidence and exception approvals. | Payroll timing, deductions, wage slips, final settlement and audit evidence. |
| 17 | Time limit for payment of wages. | CHAPTER III — PAYMENT OF WAGES | Payment of wages | Addresses time limit for payment of wages. Configure payroll cut-offs, authorised deductions, payment evidence and exception approvals. | Payroll timing, deductions, wage slips, final settlement and audit evidence. |
| 18 | Deductions which may be made from wages. | CHAPTER III — PAYMENT OF WAGES | Payment of wages | Addresses deductions which may be made from wages. Configure payroll cut-offs, authorised deductions, payment evidence and exception approvals. | Payroll timing, deductions, wage slips, final settlement and audit evidence. |
| 19 | Fines. | CHAPTER III — PAYMENT OF WAGES | Payment of wages | Addresses fines. Configure payroll cut-offs, authorised deductions, payment evidence and exception approvals. | Payroll timing, deductions, wage slips, final settlement and audit evidence. |
| 20 | Deductions for absence from duty. | CHAPTER III — PAYMENT OF WAGES | Payment of wages | Addresses deductions for absence from duty. Configure payroll cut-offs, authorised deductions, payment evidence and exception approvals. | Payroll timing, deductions, wage slips, final settlement and audit evidence. |
| 21 | Deductions for damage or loss. | CHAPTER III — PAYMENT OF WAGES | Payment of wages | Addresses deductions for damage or loss. Configure payroll cut-offs, authorised deductions, payment evidence and exception approvals. | Payroll timing, deductions, wage slips, final settlement and audit evidence. |
| 22 | Deductions for services rendered. | CHAPTER III — PAYMENT OF WAGES | Payment of wages | Addresses deductions for services rendered. Configure payroll cut-offs, authorised deductions, payment evidence and exception approvals. | Payroll timing, deductions, wage slips, final settlement and audit evidence. |
| 23 | Deductions for recovery of advances. | CHAPTER III — PAYMENT OF WAGES | Payment of wages | Addresses deductions for recovery of advances. Configure payroll cut-offs, authorised deductions, payment evidence and exception approvals. | Payroll timing, deductions, wage slips, final settlement and audit evidence. |
| 24 | Deductions for recovery of loans. | CHAPTER III — PAYMENT OF WAGES | Payment of wages | Addresses deductions for recovery of loans. Configure payroll cut-offs, authorised deductions, payment evidence and exception approvals. | Payroll timing, deductions, wage slips, final settlement and audit evidence. |
| 25 | Chapter not to apply to Government establishments. | CHAPTER III — PAYMENT OF WAGES | General administration | Covers chapter not to apply to government establishments under CHAPTER III — PAYMENT OF WAGES. Read it with linked definitions, delegated rules, notifications, state provisions and savings clauses. | Legal coverage, operational controls, records and evidence in the current compliance environment. |
| 26 | Eligibility for bonus, etc. | CHAPTER IV — PAYMENT OF BONUS | Bonus | Forms part of the statutory bonus framework. Eligibility, allocable surplus, minimum/maximum bonus, set-on/set-off and payment timing must be tested together. | Payroll provision, year-end accounts, allocable-surplus workings and employee communication. |
| 27 | Proportionate reduction in bonus in certain cases. | CHAPTER IV — PAYMENT OF BONUS | Bonus | Forms part of the statutory bonus framework. Eligibility, allocable surplus, minimum/maximum bonus, set-on/set-off and payment timing must be tested together. | Payroll provision, year-end accounts, allocable-surplus workings and employee communication. |
| 28 | Computation of number of working days. | CHAPTER IV — PAYMENT OF BONUS | General administration | Covers computation of number of working days under CHAPTER IV — PAYMENT OF BONUS. Read it with linked definitions, delegated rules, notifications, state provisions and savings clauses. | Legal coverage, operational controls, records and evidence in the current compliance environment. |
| 29 | Disqualification for bonus. | CHAPTER IV — PAYMENT OF BONUS | Bonus | Forms part of the statutory bonus framework. Eligibility, allocable surplus, minimum/maximum bonus, set-on/set-off and payment timing must be tested together. | Payroll provision, year-end accounts, allocable-surplus workings and employee communication. |
| 30 | Establishments to include departments, undertakings and branches. | CHAPTER IV — PAYMENT OF BONUS | General administration | Covers establishments to include departments, undertakings and branches under CHAPTER IV — PAYMENT OF BONUS. Read it with linked definitions, delegated rules, notifications, state provisions and savings clauses. | Legal coverage, operational controls, records and evidence in the current compliance environment. |
| 31 | Payment of bonus out of allocable surplus. | CHAPTER IV — PAYMENT OF BONUS | Bonus | Forms part of the statutory bonus framework. Eligibility, allocable surplus, minimum/maximum bonus, set-on/set-off and payment timing must be tested together. | Payroll provision, year-end accounts, allocable-surplus workings and employee communication. |
| 32 | Computation of gross profits. | CHAPTER IV — PAYMENT OF BONUS | General administration | Covers computation of gross profits under CHAPTER IV — PAYMENT OF BONUS. Read it with linked definitions, delegated rules, notifications, state provisions and savings clauses. | Legal coverage, operational controls, records and evidence in the current compliance environment. |
| 33 | Computation of available surplus. | CHAPTER IV — PAYMENT OF BONUS | General administration | Covers computation of available surplus under CHAPTER IV — PAYMENT OF BONUS. Read it with linked definitions, delegated rules, notifications, state provisions and savings clauses. | Legal coverage, operational controls, records and evidence in the current compliance environment. |
| 34 | Sums deductible from gross profits. | CHAPTER IV — PAYMENT OF BONUS | General administration | Covers sums deductible from gross profits under CHAPTER IV — PAYMENT OF BONUS. Read it with linked definitions, delegated rules, notifications, state provisions and savings clauses. | Legal coverage, operational controls, records and evidence in the current compliance environment. |
| 35 | Calculation of direct tax payable by employer. | CHAPTER IV — PAYMENT OF BONUS | General administration | Covers calculation of direct tax payable by employer under CHAPTER IV — PAYMENT OF BONUS. Read it with linked definitions, delegated rules, notifications, state provisions and savings clauses. | Legal coverage, operational controls, records and evidence in the current compliance environment. |
| 36 | Set on and set off of allocable surplus. | CHAPTER IV — PAYMENT OF BONUS | General administration | Covers set on and set off of allocable surplus under CHAPTER IV — PAYMENT OF BONUS. Read it with linked definitions, delegated rules, notifications, state provisions and savings clauses. | Legal coverage, operational controls, records and evidence in the current compliance environment. |
| 37 | Adjustment of customary or interim bonus against bonus payable under this Code. | CHAPTER IV — PAYMENT OF BONUS | Bonus | Forms part of the statutory bonus framework. Eligibility, allocable surplus, minimum/maximum bonus, set-on/set-off and payment timing must be tested together. | Payroll provision, year-end accounts, allocable-surplus workings and employee communication. |
| 38 | Deduction of certain amounts from bonus payable. | CHAPTER IV — PAYMENT OF BONUS | Bonus | Forms part of the statutory bonus framework. Eligibility, allocable surplus, minimum/maximum bonus, set-on/set-off and payment timing must be tested together. | Payroll provision, year-end accounts, allocable-surplus workings and employee communication. |
| 39 | Time limit for payment of bonus. | CHAPTER IV — PAYMENT OF BONUS | Bonus | Forms part of the statutory bonus framework. Eligibility, allocable surplus, minimum/maximum bonus, set-on/set-off and payment timing must be tested together. | Payroll provision, year-end accounts, allocable-surplus workings and employee communication. |
| 40 | Application of this Chapter to establishments in public sector in certain cases. | CHAPTER IV — PAYMENT OF BONUS | General administration | Covers application of this chapter to establishments in public sector in certain cases under CHAPTER IV — PAYMENT OF BONUS. Read it with linked definitions, delegated rules, notifications, state provisions and savings clauses. | Legal coverage, operational controls, records and evidence in the current compliance environment. |
| 41 | Non-applicability of this Chapter. | CHAPTER IV — PAYMENT OF BONUS | General administration | Covers non-applicability of this chapter under CHAPTER IV — PAYMENT OF BONUS. Read it with linked definitions, delegated rules, notifications, state provisions and savings clauses. | Legal coverage, operational controls, records and evidence in the current compliance environment. |
| 42 | Central Advisory Board and State Advisory Boards. | CHAPTER V — ADVISORY BOARD | General administration | Covers central advisory board and state advisory boards under CHAPTER V — ADVISORY BOARD. Read it with linked definitions, delegated rules, notifications, state provisions and savings clauses. | Legal coverage, operational controls, records and evidence in the current compliance environment. |
| 43 | Responsibility for payment of various dues. | CHAPTER VI — PAYMENT OF DUES CLAIMS AND AUDIT | General administration | Covers responsibility for payment of various dues under CHAPTER VI — PAYMENT OF DUES CLAIMS AND AUDIT. Read it with linked definitions, delegated rules, notifications, state provisions and savings clauses. | Legal coverage, operational controls, records and evidence in the current compliance environment. |
| 44 | Payment of various undisbursed dues in case of death of employee. | CHAPTER VI — PAYMENT OF DUES CLAIMS AND AUDIT | General administration | Covers payment of various undisbursed dues in case of death of employee under CHAPTER VI — PAYMENT OF DUES CLAIMS AND AUDIT. Read it with linked definitions, delegated rules, notifications, state provisions and savings clauses. | Legal coverage, operational controls, records and evidence in the current compliance environment. |
| 45 | Claims under Code and procedure thereof. | CHAPTER VI — PAYMENT OF DUES CLAIMS AND AUDIT | Claims and dispute resolution | Provides the route for claims under code and procedure thereof. Track limitation periods, authority, documents, hearing rights and appeal steps. | Legal coverage, operational controls, records and evidence in the current compliance environment. |
| 46 | Reference of disputes under this Code. | CHAPTER VI — PAYMENT OF DUES CLAIMS AND AUDIT | General administration | Covers reference of disputes under this code under CHAPTER VI — PAYMENT OF DUES CLAIMS AND AUDIT. Read it with linked definitions, delegated rules, notifications, state provisions and savings clauses. | Legal coverage, operational controls, records and evidence in the current compliance environment. |
| 47 | Presumption about accuracy of balance sheet and profit and loss account of corporations and companies. | CHAPTER VI — PAYMENT OF DUES CLAIMS AND AUDIT | General administration | Covers presumption about accuracy of balance sheet and profit and loss account of corporations and companies under CHAPTER VI — PAYMENT OF DUES CLAIMS AND AUDIT. Read it with linked definitions, delegated rules, notifications, state provisions and savings clauses. | Legal coverage, operational controls, records and evidence in the current compliance environment. |
| 48 | Audit of account of employers not being corporations or companies. | CHAPTER VI — PAYMENT OF DUES CLAIMS AND AUDIT | General administration | Covers audit of account of employers not being corporations or companies under CHAPTER VI — PAYMENT OF DUES CLAIMS AND AUDIT. Read it with linked definitions, delegated rules, notifications, state provisions and savings clauses. | Legal coverage, operational controls, records and evidence in the current compliance environment. |
| 49 | Appeal. | CHAPTER VI — PAYMENT OF DUES CLAIMS AND AUDIT | Claims and dispute resolution | Provides the route for appeal. Track limitation periods, authority, documents, hearing rights and appeal steps. | Legal coverage, operational controls, records and evidence in the current compliance environment. |
| 50 | Records, returns and notices. | CHAPTER VI — PAYMENT OF DUES CLAIMS AND AUDIT | Records and returns | Requires or governs records, returns and notices. Translate it into an owner, due date, prescribed format, retention rule and review evidence. | Legal coverage, operational controls, records and evidence in the current compliance environment. |
| 51 | Appointment of Inspector-cum-Facilitators and their powers. | CHAPTER VII — INSPECTORY-CUM-FACILITATOR | Inspection | Governs appointment of inspector-cum-facilitators and their powers. Keep registers, payroll records, appointment letters and supporting documents capable of being produced electronically or physically. | Legal coverage, operational controls, records and evidence in the current compliance environment. |
| 52 | Cognizance of offences. | CHAPTER VIII — OFFENCES AND PENALTIES | Offences and penalties | Sets the consequence or procedure relating to cognizance of offences. Maintain evidence of compliance and escalation because repeat or serious breaches may attract higher exposure. | Legal coverage, operational controls, records and evidence in the current compliance environment. |
| 53 | Power of officers of appropriate Government to impose penalty in certain cases. | CHAPTER VIII — OFFENCES AND PENALTIES | Offences and penalties | Sets the consequence or procedure relating to power of officers of appropriate government to impose penalty in certain cases. Maintain evidence of compliance and escalation because repeat or serious breaches may attract higher exposure. | Legal coverage, operational controls, records and evidence in the current compliance environment. |
| 54 | Penalties for offences. | CHAPTER VIII — OFFENCES AND PENALTIES | Offences and penalties | Sets the consequence or procedure relating to penalties for offences. Maintain evidence of compliance and escalation because repeat or serious breaches may attract higher exposure. | Legal coverage, operational controls, records and evidence in the current compliance environment. |
| 55 | Offences by companies. | CHAPTER VIII — OFFENCES AND PENALTIES | Offences and penalties | Sets the consequence or procedure relating to offences by companies. Maintain evidence of compliance and escalation because repeat or serious breaches may attract higher exposure. | Legal coverage, operational controls, records and evidence in the current compliance environment. |
| 56 | Composition of offences. | CHAPTER VIII — OFFENCES AND PENALTIES | Offences and penalties | Sets the consequence or procedure relating to composition of offences. Maintain evidence of compliance and escalation because repeat or serious breaches may attract higher exposure. | Legal coverage, operational controls, records and evidence in the current compliance environment. |
| 57 | Bar of suits. | CHAPTER IX — MISCELLANEOUS | General administration | Covers bar of suits under CHAPTER IX — MISCELLANEOUS. Read it with linked definitions, delegated rules, notifications, state provisions and savings clauses. | Legal coverage, operational controls, records and evidence in the current compliance environment. |
| 58 | Protection of action taken in good faith. | CHAPTER IX — MISCELLANEOUS | General administration | Covers protection of action taken in good faith under CHAPTER IX — MISCELLANEOUS. Read it with linked definitions, delegated rules, notifications, state provisions and savings clauses. | Legal coverage, operational controls, records and evidence in the current compliance environment. |
| 59 | Burden of proof. | CHAPTER IX — MISCELLANEOUS | General administration | Covers burden of proof under CHAPTER IX — MISCELLANEOUS. Read it with linked definitions, delegated rules, notifications, state provisions and savings clauses. | Legal coverage, operational controls, records and evidence in the current compliance environment. |
| 60 | Contracting out. | CHAPTER IX — MISCELLANEOUS | General administration | Covers contracting out under CHAPTER IX — MISCELLANEOUS. Read it with linked definitions, delegated rules, notifications, state provisions and savings clauses. | Legal coverage, operational controls, records and evidence in the current compliance environment. |
| 61 | Effect of laws agreements, etc., inconsistent with this Code. | CHAPTER IX — MISCELLANEOUS | General administration | Covers effect of laws agreements, etc., inconsistent with this code under CHAPTER IX — MISCELLANEOUS. Read it with linked definitions, delegated rules, notifications, state provisions and savings clauses. | Legal coverage, operational controls, records and evidence in the current compliance environment. |
| 62 | Delegation of powers. | CHAPTER IX — MISCELLANEOUS | General administration | Covers delegation of powers under CHAPTER IX — MISCELLANEOUS. Read it with linked definitions, delegated rules, notifications, state provisions and savings clauses. | Legal coverage, operational controls, records and evidence in the current compliance environment. |
| 63 | Exemption of employer from liability in certain cases. | CHAPTER IX — MISCELLANEOUS | Exemptions | Covers exemption of employer from liability in certain cases under CHAPTER IX — MISCELLANEOUS. Read it with linked definitions, delegated rules, notifications, state provisions and savings clauses. | Legal coverage, operational controls, records and evidence in the current compliance environment. |
| 64 | Protection against attachments of assets of employer with Government. | CHAPTER IX — MISCELLANEOUS | General administration | Covers protection against attachments of assets of employer with government under CHAPTER IX — MISCELLANEOUS. Read it with linked definitions, delegated rules, notifications, state provisions and savings clauses. | Legal coverage, operational controls, records and evidence in the current compliance environment. |
| 65 | Power of Central Government to give directions. | CHAPTER IX — MISCELLANEOUS | General administration | Covers power of central government to give directions under CHAPTER IX — MISCELLANEOUS. Read it with linked definitions, delegated rules, notifications, state provisions and savings clauses. | Legal coverage, operational controls, records and evidence in the current compliance environment. |
| 66 | Saving. | CHAPTER IX — MISCELLANEOUS | General administration | Covers saving under CHAPTER IX — MISCELLANEOUS. Read it with linked definitions, delegated rules, notifications, state provisions and savings clauses. | Legal coverage, operational controls, records and evidence in the current compliance environment. |
| 67 | Power of appropriate Government to make rules. | CHAPTER IX — MISCELLANEOUS | General administration | Covers power of appropriate government to make rules under CHAPTER IX — MISCELLANEOUS. Read it with linked definitions, delegated rules, notifications, state provisions and savings clauses. | Legal coverage, operational controls, records and evidence in the current compliance environment. |
| 68 | Power to remove difficulties. | CHAPTER IX — MISCELLANEOUS | General administration | Covers power to remove difficulties under CHAPTER IX — MISCELLANEOUS. Read it with linked definitions, delegated rules, notifications, state provisions and savings clauses. | Legal coverage, operational controls, records and evidence in the current compliance environment. |
| 69 | Repeal and savings. | CHAPTER IX — MISCELLANEOUS | General administration | Covers repeal and savings under CHAPTER IX — MISCELLANEOUS. Read it with linked definitions, delegated rules, notifications, state provisions and savings clauses. | Legal coverage, operational controls, records and evidence in the current compliance environment. |
Exact sub-sections, provisos, explanations, schedules, forms and state provisions must be read in the official instrument.