OSHWC Form XV: wage, overtime and deductions register

Employer’s wage-period ledger, separating basic/DA/allowances, overtime, each deduction, net payment and fines/loss particulars.

(See Rule 72(1)(iii)) · Central Rules 2026 · appropriate-government scope

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Fictional completed wage, overtime and deductions register; the selected facts and alternative branches are stated explicitly. It is not a genuine submission or official output.

Fictional, unsigned completed illustration. It demonstrates this form’s fields; it is not a filed return, medical opinion, official order or proof of an actual transaction.

When and how this form is used

Rule 72 permits an electronic register capturing these particulars. Each deduction needs its own lawful basis; the employer’s contribution or ordinary business cost must not be relabelled as an employee deduction.

Rule 69 applies twice the ordinary rate for the covered overtime, with express monthly-to-daily conversion and the daily/weekly qualification. This monthly-paid example works 50 hours in the 12–17 October week, including two authorised hours for urgent truck unloading. The actual pay elements, category, consent, rest and limits must match the real work.

The attendance month is prospective. The model shows a hypothetical payment on 5 November, not an actual transfer or professional certification of a real payroll.

The completed fields

One complete monthly payroll entry

Prescribed field / section	Completed fictional entry
Header / 1–7. Establishment, employee and period	Illustration Central Construction Ltd (fictional), 14 Example Works, New Delhi 110001; owner Kavita Shah; PAN/TAN/LIN [synthetic]; serial 1, DEMO-E01, Ravi Kumar, stores coordinator, stores department; monthly wage period 1–31 October 2026, prospective
8–9. Work / overtime	26 actual worked days; paid holiday/weekly-rest entitlement retained in full monthly pay; overtime 2 hours, time-paid not piece-rate
10–15. Rates / normal earnings	Basic ₹26,000 per month; DA ₹0; other allowances ₹0. Normal monthly earnings basic ₹26,000, DA ₹0, allowances ₹0
16–17. Overtime / total wages	Assume statutory ordinary wage base ₹26,000 and applicable monthly-to-hour divisor 26 × 8. Ordinary ₹125/hour, overtime at twice ₹250/hour × 2 = ₹500; gross ₹26,500
18–27. Every deduction	Employee PF ₹3,000 on expressly assumed ₹25,000 contributory base/current membership; ESI ₹0 on established non-coverage facts; society ₹0; income tax ₹0 on assumed payroll computation; insurance ₹0; advances ₹0; fine recovery ₹0; damage/loss recovery ₹0; other ₹0; total ₹3,000
28–30. Net / payment / reference	₹23,500 net; prospective 5 November 2026 bank transfer [synthetic DEMO-PAY-01]; no genuine payment receipt generated
31–33. Fine / acts / loss	N/A: no fine or damage/loss recovery; amount zero in every such field
34. Physical-register signatory	Kavita Shah, employer representative; Unsigned fictional illustration; no actual signature, DSC, seal, certification, approval or acknowledgement

Supporting records and reconciliation

Actual wage terms/ordinary wage components, applicable minimum-wage/category evidence, complete attendance and authorised overtime, lawful deduction basis, coverage/payroll records and real bank receipt.

Worked calculation: ₹26,000 ÷ 26 ÷ 8 = ₹125/hour; 2 × ₹125 × 2 overtime hours = ₹500; gross ₹26,500 − ₹3,000 = ₹23,500 net.

Official source and version

Official Gazette, OSHWC (Central) Rules 2026, Form XV, PDF pages 284–285

OSHWC Code 2020: governing Act; the form is read with its applicable section and 2026 Central Rule

S.O. 3582(E), 1 July 2026: general 12% employer/employee rate; specified exceptions

S.O. 3580(E), 1 July 2026: employer pension allocation 8⅓%, from 29 June 2026

S.O. 3581(E), 1 July 2026: employer EDLI rate 0.5%, from 29 June 2026

S.O. 5109(E), 17 September 2026: Chapter III wage ceiling ₹25,000

G.S.R. 847(E), 25 September 2026: EPS membership addition effective 17 September

G.S.R. 890(E), 15 October 2026: Government EPS contribution wage basis and first proviso, effective 17 September

Download the official source pages containing this form. Adjacent prescribed forms can share a source page; use the heading and rule identified above.

The Central Rules have their stated jurisdiction. The corresponding appropriate-government rules and any later amendment must match the real establishment and event.

Practical questions

Can I submit the sample as my own completed form?

No. Replace the fictional facts with accurate records, use the competent filing or record-keeping route described above and complete genuine signatures or certifications where required.

What makes the example specific to this form?