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Statutory Registers & Forms

Statutory Register Formats India 2026 - Labour Law Forms

Every register and form Indian employers must maintain under the Factories Act, Minimum Wages Act, EPF, ESI, Bonus, Gratuity, Contract Labour, and the Code on Wages 2019. Section-cited list for HR, payroll, and audit teams.

Acts covered

Forms listed

Consolidated forms (Code on Wages)

3 yrs

Min preservation

Cheat Sheet Last reviewed: September 2026

What statutory registers must Indian employers maintain?

Indian employers maintain 15 to 30 statutory registers across nine labour Acts - Factories, Minimum Wages, Bonus, Gratuity, EPF, ESI, and Contract Labour. The Code on Wages Central Rules, 2020 consolidates wage registers into a single Form I and Form II (Rule 50) once the Code is in force. Electronic registers are allowed with tamper-proof date stamps.

Key Facts

Statutory Registers at a Glance

Cited by Act and Rule

Every register links to a specific Section or Rule under Indian labour law.

E-registers permitted

Rule 50(3) of Code on Wages Central Rules, 2020 allows tamper-proof digital records.

3-year minimum

Most registers preserved for at least 3 years from the date of last entry.

Penalty on default

Section 92 of the Factories Act allows fine up to Rs 1 lakh and 2-year imprisonment.

Master List

Statutory Registers by Act

Each register grouped by the parent Act with Form number, purpose, Rule reference, and maintenance frequency. Verify with the latest state notification before HR policy roll-out.

Factories Act, 1948

7 forms

Form	Register Name	Purpose	Section / Rule	Frequency
Form 2	Register of Adult Workers	Names, age, designation, shift, group of every adult worker	Rule 79 of state Factories Rules	Continuous
Form 4	Register of Leave with Wages	Annual earned leave balance and consumption per worker	Section 79	Annual
Form 11	Notice of Periods of Work	Shift timing, weekly off, rest interval for every group	Section 61	On change
Form 12	Register of Overtime	Daily and weekly overtime hours plus payment	Section 59	Continuous
Form 13	Register of Accidents	Workplace accidents and dangerous occurrences	Section 88	On event
Form 14	Register of Women Workers	List of women workers, shift, work nature	Section 66	Continuous
Form 28	Inspection Book	Record of Factory Inspector visits and observations	Section 91	On event

Minimum Wages Act, 1948

6 forms

Form	Register Name	Purpose	Section / Rule	Frequency
Form I	Register of Fines	Fines levied on workers under standing orders	Rule 21	Continuous
Form II	Register of Deductions	Deductions for damage or loss caused by worker	Rule 21	Continuous
Form III	Annual Return	Annual return to Labour Department	Rule 21	Annual
Form IV	Overtime Register	Overtime hours and double-rate wages	Rule 25	Continuous
Form V	Register of Wages	Wages paid per worker per wage period	Rule 26	Wage cycle
Form VI	Wage Slip	Itemised wage slip issued to every worker	Rule 26	Wage cycle

Payment of Wages Act, 1936

4 forms

Form	Register Name	Purpose	Section / Rule	Frequency
Form I	Register of Fines	Fines levied under standing orders, with reason	Section 8	Continuous
Form II	Register of Deductions for Damage	Deductions for damage to property	Section 10	Continuous
Form III	Register of Advances	Salary advances and recovery schedule	Section 12	Continuous
Form IV	Annual Return	Annual return of wages and deductions	Section 25	Annual

Payment of Bonus Act, 1965

4 forms

Form	Register Name	Purpose	Section / Rule	Frequency
Form A	Computation of Allocable Surplus	Profit and allocable surplus working	Rule 4	Annual
Form B	Set-On and Set-Off Register	Carry forward of allocable surplus to next years	Rule 4	Annual
Form C	Register of Bonus Paid	Bonus paid per worker per accounting year	Rule 4	Annual
Form D	Annual Return of Bonus	Annual return to Inspector under Rule 5	Rule 5	Annual

Payment of Gratuity Act, 1972

6 forms

Form	Register Name	Purpose	Section / Rule	Frequency
Form A	Notice of Opening	Notice to Controlling Authority on first applicability	Rule 3	One-time
Form B	Notice of Change	Notice of any change in name, address, employer	Rule 3	On change
Form C	Notice of Closure	Notice of closure of establishment	Rule 3	On closure
Form F	Nomination	Employee nomination for gratuity payment	Rule 6	On joining
Form I	Application for Gratuity	Employee or nominee claim application	Rule 7	On exit
Form L	Notice for Payment of Gratuity	Employer notice confirming gratuity amount payable	Rule 8	On exit

EPF & MP Act, 1952

6 forms

Form	Register Name	Purpose	Section / Rule	Frequency
Form 5	New Employees Joining	Monthly list of new joinees with UAN, PF number	EPF Scheme, Para 36	Monthly
Form 10	Employees Leaving	Monthly list of exits with date of leaving	EPF Scheme, Para 36	Monthly
Form 12A	Monthly Consolidated Statement	Monthly contribution summary	EPF Scheme, Para 38	Monthly
Form 3A	Member Annual Contribution Card	Per-member contribution detail for the year	EPF Scheme, Para 35	Annual
Form 6A	Annual Statement of Contribution	Consolidated annual employer return	EPF Scheme, Para 43	Annual
ECR	Electronic Challan-cum-Return	Monthly electronic return uploaded to EPFO unified portal	EPF Scheme, Para 38	Monthly

ESI Act, 1948

3 forms

Form	Register Name	Purpose	Section / Rule	Frequency
Form 1	Employee Declaration	New ESI member declaration with family details	Regulation 11	On joining
Form 6	Register of Employees	Master register of ESI-covered employees	Regulation 32	Continuous
Form 7	Register of Wages	Wages paid for ESI contribution computation	Regulation 32	Wage cycle

Contract Labour (R&A) Act, 1970

7 forms

Form	Register Name	Purpose	Section / Rule	Frequency
Form XIII	Register of Workmen	Contractor register of contract workers deployed	Rule 75	Continuous
Form XIV	Employment Card	Card issued to every contract worker	Rule 76	On joining
Form XVI	Muster Roll	Daily attendance of contract workers	Rule 78	Daily
Form XVII	Register of Wages	Wages paid to contract workers	Rule 78	Wage cycle
Form XIX	Wage Slip	Wage slip given to contract worker	Rule 78	Wage cycle
Form XX	Register of Deductions	Deductions for damage or loss	Rule 78	Continuous
Form XXI	Register of Fines	Fines on contract workers under standing orders	Rule 78	Continuous

Maternity Benefit Act, 1961

4 forms

Form	Register Name	Purpose	Section / Rule	Frequency
Form A	Muster Roll of Women Workers	Maintenance of women workers register and absence record	Rule 3	Continuous
Form D	Notice of Claim	Pregnant employee notice for maternity benefit	Section 6	On claim
Form K	Notice of Payment	Notice of maternity benefit payment	Rule 13	On claim
Form L	Annual Return	Annual return on maternity benefits paid	Rule 16	Annual

Code on Wages Central Rules, 2020 (Consolidated)

4 forms

Form	Register Name	Purpose	Section / Rule	Frequency
Form I	Register of Workers	Master worker data: name, designation, wage, joining date	Rule 50(1)	Continuous
Form II	Register of Wages, OT, Attendance	Single consolidated register replacing many separate registers	Rule 50(1)	Wage cycle
Form III	Wage Slip	Electronic or printed wage slip	Rule 24	Wage cycle
Form IV	Annual Return	Consolidated annual return under Code on Wages	Rule 56	Annual

Source: respective parent Act and Central / State Rules. Cross-check current state Rules and Code on Wages notifications before policy roll-out.

Rule 50, Code on Wages Rules 2020

One Consolidated Register Replaces Many

The Code on Wages, 2019 simplifies record-keeping. Rule 50 of the Central Rules, 2020 introduces 4 consolidated forms that replace multiple state registers once the Code is fully notified.

Form I: Register of Workers (master data)
Form II: Register of Wages, Overtime, Attendance
Form III: Wage Slip (electronic or printed)
Form IV: Annual Return under Code on Wages

Maintenance Workflow

How to Maintain Statutory Registers Correctly

Map applicable Acts

List the Acts that apply by sector and state. Factories, Shops, Bonus, Gratuity, EPF, ESI all have their own register list.

Pick the right Form

Use the Form number prescribed by the Central or State Rule for each register. Wrong form invites notice.

Update on event

Record entries on the wage cycle, on joining, on exit, or on the event date. Backdated entries trigger inspection flags.

Preserve and produce

Keep registers for at least 3 years. Produce on demand during labour inspection. Use e-registers with tamper-proof time stamps.

Penalty Risk

What Happens If Registers Are Missing

Labour inspectors begin every inspection by asking for registers. Missing, incomplete, or backdated registers trigger a show-cause notice followed by prosecution.

Factories Act, Section 92

Fine up to Rs 1 lakh and imprisonment up to 2 years.

Minimum Wages Act, Section 22

Fine plus imprisonment up to 6 months.

Contract Labour Act, Section 23

Fine up to Rs 1,000 per offence.

Continuing offence

Additional daily fine until compliance.

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FAQ

Statutory Register Frequently Asked Questions

What are statutory registers under Indian labour law?

Statutory registers are records that Indian employers must maintain under labour laws such as the Factories Act, the Minimum Wages Act, the Payment of Wages Act, the Bonus Act, the Gratuity Act, the EPF Act, the ESI Act, the Contract Labour Act, and the Maternity Benefit Act. The registers cover worker master data, wages, overtime, deductions, leave, accidents, and contract worker engagement.

How many registers does an Indian employer maintain?

An average factory or shop maintains 15 to 30 statutory registers across different Acts. A factory under the Factories Act alone needs at least 7 registers. A wage-paying establishment adds 4 to 6 more under the Minimum Wages and Payment of Wages Acts. A contractor adds 7 more under the Contract Labour Act.

Has the Code on Wages reduced register burden?

Yes. Rule 50 of the Code on Wages Central Rules, 2020 consolidates wage-related registers into a single Form I and Form II. Once the Code on Wages is fully notified, many state-level wage, fine, deduction, and overtime registers will collapse into the consolidated forms.

Can statutory registers be maintained electronically?

Yes. Rule 50(3) of the Code on Wages Central Rules, 2020 permits electronic registers. The Ease of Compliance to Maintain Registers under Various Labour Laws Rules, 2017 also allows e-registers with date and time stamps that prevent tampering.

How long must registers be preserved?

Preservation periods vary by Act. Most registers must be kept for at least 3 years from the date of last entry. Gratuity nominations are kept till the worker exits or the nomination is replaced. Accident registers under Section 88 of the Factories Act are kept indefinitely.

What is the penalty for not maintaining statutory registers?

Section 92 of the Factories Act prescribes a fine up to Rs 1 lakh and imprisonment up to 2 years. Section 22 of the Minimum Wages Act allows fines and imprisonment for non-maintenance. State Shops Acts also prescribe fines for missing or incomplete registers.

Which registers does a labour inspector ask for first?

Inspectors typically ask for the Wage Register (Form V or consolidated Form II), Attendance and Overtime Register, Register of Workers, EPF and ESI returns, and the Inspection Book or visitor record. Contract Labour inspections start with Form XVI Muster Roll and Form XIII Register of Workmen.

Does HRMS Software in India generate statutory registers?

Yes. HRMS Software in India auto-generates wage registers, overtime registers, attendance records, EPF and ESI returns, and contract labour formats. Records are date-stamped, exportable in Excel and PDF, and accepted in labour department inspections.

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