REGISTERS ARE NOT JUST RECORDS, THEY ARE YOUR COMPLIANCE TRAIL

By- SIDDHIM PALIWAL

THERE ARE 3 CORE RECORDS

THE COMPLIANCE CHAIN

EMPLOYEE → ATTENDANCE → OVERTIME → WAGES → DEDUCTIONS → PAYMENT

Every link must be accurate, consistent & reconcilable.

KEY HR & PAYROLL CHECKS

• Minimum Wages → Correct rate, category & jurisdiction.
• Wage Structure → Correct statutory treatment
• Overtime → Attendance must match overtime payment
• Deductions → Legally authorised & within limits
• Wage Slips → Match payroll and actual payment
• Records → Complete, accessible & inspection-ready

RECORD PRESERVATION

Preserve prescribed registers and records for 5 years from the last entry, as applicable under the relevant rules.

THE PROFESSIONAL STANDARD

ACCURATE RECORDS → TRACEABLE PAYROLL → DEMONSTRABLE COMPLIANCE

CHECK > RECONCILE > DOCUMENT > COMPLY

COMPLIANCE SHOULD BE BUILT INTO THE PROCESS — NOT CREATED AFTER THE QUESTION IS ASKED

REGISTERS, RECORDS & WAGE COMPLIANCE

2025–26 | Practical Compliance Snapshot

Register / Record	What It Covers	Why It Matters
Form I – Employee Register	Employee & employment particulars	Establishes accurate workforce records
Form IX – Attendance-cum-Muster Roll	Attendance, working days, In/Out & overtime	Connects actual working time with payroll
Form IV – Wage Register	Wages, overtime, advances, fines & deductions	Creates a traceable wage calculation
Form V – Wage Slip	Wages, overtime, advances, fines & deductions	Provides employee-level wage transparency
Record Preservation	Prescribed registers & records	Records to be preserved for 5 years from last entry

Central vs State Level — Quick Reference

Compliance Area	Central Level	State Level
Employee & Attendance Register	Employee Register + Attendance-cum-Muster Roll	Maintain as prescribed by applicable State Rules
Wage & Overtime Records	Record wages, overtime, advances, fines & deductions	Maintain according to applicable State requirements
Wage Slip	Wage slip must be issued on or before payment of wages	Follow applicable State requirements
Overtime Compliance	At least 2× normal wage rate where Section 14 applies	Same statutory principle, subject to applicable rules
Minimum Wages	Central Government fixes rates within its appropriate jurisdiction	State Government fixes rates within its appropriate jurisdiction
Record Preservation	Prescribed records generally preserved for 5 years	Follow applicable State Rules
Inspection & Compliance	Records must be produced to the Inspector-cum-Facilitator when lawfully required	State enforcement authorities apply within their jurisdiction

Reference: Code on Wages, 2019 & Code on Wages (Central) Rules, 2026.