Archived from our previous website. This is the original article, retained for reference. Statutory requirements and dates may have changed; check the latest official notification or seek advice before acting.
REGISTERS ARE NOT JUST RECORDS, THEY ARE YOUR COMPLIANCE TRAIL
THERE ARE 3 CORE RECORDS
EMPLOYEE REGISTER
→ Employee & employment particular
→ Builds accurate workforce records
ATTENDAANCE-CUM-MUSTER ROLL
→ Attendance, working days & overtime
→ Links actual work with payroll.
WAGE REGISTER & WAGE SLIP
→ Wages, overtime, advances & deductions
→ Ensures transparent and traceable wage payments
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 ASKEDREGISTERS, 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.