West Bengal Wages Rules

Registered No. WB/SC-247

No. WB(Part-I)/2026/SAR-354

The

Kolkata
Gazette
सत्यमेव जयते Extraordinary
Published by Authority ASADHA 22] MONDAY, JULY 13, 2026 [SAKA 1948 PART I—Orders and Notifications by the Governor of West Bengal, the High Court, Government Treasury, etc.

GOVERNMENT OF WEST BENGAL

Labour Department
New Secretariat Buildings (12^th Floor), Kolkata-700 001

NOTIFICATION

No. Labr/103/Law dated, Kolkata, the 13th July, 2026. The following draft rules which the Governor proposes to make in exercise of the power conferred by section 67 of the Code on Wages, 2019 (29 of 2019) (hereinafter referred to as the said code) and in supersession of all rules, orders, notifications on the subject are hereby published, as required by sub section (1) of section 67 of the said code, for the information of persons likely to be affected thereby and notice is hereby given that the said draft will be taken into consideration on or after the expiry of a period of forty-five days from the date of publication of this notification in the Official Gazette. Objections and suggestions, if any may be sent to the Secretary, Labour Department through e-mail ID labourcode.wages.ruleswb@gmail.com in the proforma containing columns (i) specifying the name and address of the person/organization and column (ii) specifying the rule or sub-rule which is proposed to be modified and column (iii) specifying the revised rule or sub-rule proposed to be substituted and reasons therefor. Objections or suggestions with respect thereto, which may be received within that period, shall be duly considered. Draft Rules

CHAPTER I

PRELIMINARY

1. Short title, extent and commencement. - (1) These rules may be called the West Bengal Code on Wages Rules, 2026. (2) They shall extend to the whole of West Bengal. (3) They shall come into force on the date of their final publication in the Official Gazette.

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2. Definitions. - (1) In these rules, unless the context otherwise requires, — (a) “appeal” means an appeal preferred under sub-section (1) of section 49; (b) “appellate authority” means the appellate authority appointed by the State Government under sub section (1) of section 49; (c) “appendix” means Appendix annexed to these rules; (d) “authority” means the authority appointed by the State Government under sub-section (1) of section 45; (c) “Board” means the State Advisory Board constituted by the State Government under sub-section (4) of section 42; (f) “Chairperson” means the Chairperson of the Board; (g) “Code” means the Code on Wages, 2019 (29 of 2019); (h) “Committee” means a committee appointed by the State Government under clause (a) of sub-section (1) of section 8; (i) “day” means a period of twenty-four hours beginning at mid-night; (j) “electronically” means any information submitted by email or maintained or displayed on the designated portal or mobile application or website or digital payment in any mode for the purposes of the Code; (k) “form” means a form appended to these Rules; (1) “geographical area” means the areas notified as such by the State Government from time to time; (m) “highly skilled occupation” means an occupation which calls in its performance a specific level of perfection and required competence acquired through intensive technical or professional training or practical occupational experience for a considerable period and also requires of an employee to assume full responsibility for his judgment or decision involved in the execution of such occupation; (n) “Inspector-cum-Facilitator” means a person appointed by the State Government, by notification under sub-section (1) of section 51; (o) “member” means a member of the Board and includes its Chairperson; (p) “normal rate of wage” means wage as defined under clause (y) of section 2; (q) “registered trade union” means a trade union registered under Industrial Relations Code, 2020 (35 of 2020); (r) “schedule” means the schedule appended to these rules; (s) “section” means a section of the Code; (t) “semi-skilled occupation” means an occupation which in its performance requires the application of skill gained by the experience on job which is capable of being applied under the supervision or guidance of a skilled employee and includes supervision over the unskilled occupation; (u) “skilled occupation” means an occupation which involves skill and competence in its performance through experience on the job or through training as an apprentice in a technical or vocational institute and the performance of which calls for initiating and judgment; (v) “State Government” means Government of West Bengal; (w) “unskilled occupation” means an occupation which in its performance requires the application of simply the operating experience and involves no further skills. (2) Words and expression used in these rules but not defined herein, shall have the meanings respectively assigned to them under the Code.

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CHAPTER II

MINIMUM WAGES

3. Manner of calculating the rate of wages. -

1. For the purposes of sub-section (5) of section 6, the minimum rate of wages shall be fixed by the day basis keeping in view the criteria which shall be separately specified by the State Government by special or general order through notification: Provided that the State Government shall not fix the minimum wages of the State Government employees under this Code. (2) Where the rate of wages for a day is fixed, such amount shall be divided by eight for fixing the rate of wages for an hour and multiplied by twenty-six for fixing the rate of wages for a month and in such division and multiplication the factors of one-half and more than one-half shall be rounded as next figure and the factors less than one-half shall be ignored. (3) In case there is less than six days working week, the hourly rate of minimum wages so calculated shall be used to derive the minimum wages for the day.

4. Interval for revision of variable dearness allowance.- The cost of living allowance and the cash value of the concession in respect of essential commodities at concession rate shall be computed once before 1st April and then before 1st October in every year and revise the variable dearness allowance payable to the employees on the minimum wages considering the Average Consumer Price Index Number for Industrial Employees published by the Labour Bureau, Ministry of Labour and Employment, Government of India.
5. Circumstances under clause (ii) of the proviso to Section 10: An employee shall not be entitled to receive wages for a full normal working day under section 10, if he is not entitled to receive such wage under any other law for the time being in force.
6. Hours of work for normal working day. — (1) The number of hours of work which shall constitute normal working day for an employee whose wage period is on a daily basis shall be eight hours and interval for rest shall be in accordance with notification issued in this regard under Occupational Safety, Health and Working Conditions Code, 2020 (37 of 2020). (2) The number of hours of work which shall constitute a normal working day for an employee whose wage period is other than on a daily basis shall be so fixed that the total number of weekly working hours shall not exceed forty-eight hours.
7. Weekly day of rest .— (1) Subject to the provisions of this rule, an employee shall be allowed rest for one day in every week (hereinafter referred to as “the rest day”), in case of six-day working week which shall ordinarily be a Sunday and in case of less than six-days working week, the rest day shall include Saturday and Sunday, however, the employer may fix any other day of the week as the rest day for any employee or class of employees:

Provided that in a six -days working week or less than six days working week, as the case may be, the remaining days of the week shall be paid rest days for such employees: Provided further that an employee shall be entitled for the rest day under this sub-rule, if he has worked under the same employer in case of six days working week for a continuous period of not less than six days and in case of less than six days working week for a continuous period of the stipulated number of working days, as the case may be: Provided also that the employee shall be informed of the day fixed as the rest day and of any subsequent change in the rest day before the change is effected, by display of a notice to that effect at a conspicuous place in the place of employment or electronically. Explanation.- For the purpose of computation of the continuous period of not less than six days or the stipulated

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number of days worked in a week specified in the second proviso to this sub-rule. (a) any day on which an employee is required to attend for work but is given only an allowance for attendance and is not provided with work; (b) any day on which an employee is laid off on payment of compensation under the Industrial Relations Code, 2020 (35 of 2020), and; (c) any leave or holiday, with or without pay, granted by the employer to an employee in the period of six days or during the stipulated number of working days of a week, as the case may be, immediately preceding the rest days. (2) An employee shall not be required or allowed to work on the rest day unless he is allowed a substituted rest day on one of the working days in a week immediately before or after the rest day: Provided that no substitution shall be made, which shall result in the employee working for more than ten days consecutively without a rest day. (3) Where any employee works on a rest day and has been given a substituted rest day on any working days before or after the rest day, the rest day shall, for the purposes of calculating the weekly hours of work, be included in the week in which the substituted rest day occurs. (4) An employee shall be granted for rest day, wages calculated at the rate applicable to the previous working day; where he works on the rest day and has been given a substituted rest day, then, he shall be paid wages for the rest day on which he worked, at the overtime rate and wages for the substituted rest day at the rate applicable to the previous working day: Provided that in case of six-days working week where — (i) the minimum rate of wages of the employee as notified under the Code has been worked out by dividing the minimum monthly rate of wages by twenty six; or (ii) the actual daily rate of wages of the employee has been worked out by dividing the monthly rate of wages by twenty six and such actual daily rate of wages is not less than the notified minimum daily rate of wages of the employee, then, no wages for the rest day shall be payable; and (iii) the employee works on the rest day and has been given a substituted rest day, then, the employee shall be paid, only for the rest day on which he worked, an amount equal to the wages payable at the overtime rate, which shall not be less than twice the normal rate of wages, and, in case any dispute arises whether the daily rate of wages has been worked out in accordance with the provisions of this proviso, the Assistant Labour Commissioner having jurisdiction may, on application made in this behalf, decide the same, after giving an opportunity to the parties concerned to make written representations :

Provided further that in case of an employee governed by a piece-rate system, the employee shall be paid wages for the rest day on which he works, at the overtime rate and wages for the substituted rest day at the rate applicable to the previous working day. Explanation. - For the purpose of this sub-rule, the words ‘previous working day’ means the last day on which the employee has worked, which precedes the rest day or the substituted rest day, as the case may be; and where the substituted rest day falls on a day immediately after the rest day, the previous working day means the last day on which the employee has worked, which precedes the rest day. (5) The provisions of this rule shall not operate to the prejudice of more favourable terms, if any, to which an employee may be, entitled under any other law or under the terms of any award, agreement or contract of service, and in such a case, the employee shall be entitled only to more favorable terms. Explanation. - For the purposes of this rule, the expression ‘week’ shall mean a period of seven days beginning at midnight on Saturday night.

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8. Night shift sub-section (1) of section 13. —Where an employee works on a shift which extends beyond midnight, then, — (a) a rest day for the whole day for the purposes of rule 7 shall, in this case means a period of twenty four consecutive hours beginning from the time when his shift ends; and (b) the following day in such a case shall be deemed to be the period of twenty four hours beginning from the time when such shift ends and the hours after midnight during which such employee was engaged in work shall be counted towards the previous day.
9. Extent and conditions of working hours for certain categories of employees. – The number of working hours for certain categories of employees under sub-section (2) of section 13 may exceed the normal working hours, specified in rule 6: Provided that the overtime of these categories of employees shall be as per section 14.
10. Longer wage period. - The longer wage period for the purposes of minimum rate of wages under section 14 shall be by the month.

CHAPTER III

PAYMENT OF WAGES

11. Payment of wages to contractual employee. — Where the employees are employed in an establishment through a contractor, the company or firm or association or any other person who is the proprietor of the establishment shall pay to the contractor, the amount payable in respect of the wages of employees in accordance with the provisions of the Code. Explanation. -For the purpose of this rule, the expression “firm” shall have the meaning as assigned to it in the Indian Partnership Act, 1932 (9 of 1932).
12. Payment of wages for less than normal working day. — An employee shall not be entitled to receive wages for a full normal working day under section 10, in case the employee had agreed to work on part time basis, as per the terms of the employment or not entitled to receive such wage under any other labour law for the time being in force.
13. Recovery of deductions.— As per sub-section (4) of section 18, where the total deductions authorised under sub-section (2) of section 18 exceed fifty percent of the wages of an employee, the excess shall be carried forward and recovered from the wages of succeeding wage period, in instalments so that the recovery in any month shall not exceed the fifty percent of the wages of the employee in that month.
14. Authority for approving acts and omissions. – The Assistant Labour Commissioner having jurisdiction over the place of work of the employee concerned shall be the authority for approving acts and omissions for the purposes of sub-section (1) of section 19.
15. Manner of exhibiting notice specifying acts and omissions .— A notice referred to in sub-section (2) of section 19 shall be displayed in physical form or electronically in Hindi, English and local language at the conspicuous place in the premises of the work place in which the employment is carried on and a copy of the notice shall be sent electronically or by speed post to the Inspector-cum-Facilitator having jurisdiction.
16. Procedure for imposing Fines. — (1) As per sub-section (3) of section 19, the employer shall give intimation electronically or in writing to the employee concerned specifying therein the particulars of acts and omissions done by the employee, warranting the imposition of fine, for showing cause within seven days. (2) On establishment of charges, fine shall be imposed on the delinquent employee. (3) Wherein no reply is received from the employee within the scheduled period, fine shall be imposed and the same shall be intimated to the employee within fifteen days of the imposition of such fine.

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17. Intimation of deduction for absence from duty. — (1) When an employer intends to make any deduction in pursuance of the proviso to sub-section (2) of section 20, the employer shall intimate electronically or in writing to the employee concerned regarding their intention of making such deduction seeking their reply within a period of seven days and on establishment of charges, deduction shall be made from the wages of the employee in accordance with sub-section (3) of section 18. (2) If no reply is received from the employee concerned within seven days, the employer shall make such deduction from the wages and the same shall be intimated to the employee within fifteen days of the date of such deduction.
18. Procedure for deduction for damage or loss. — (1) Any employer intending to make deduction for damages or loss under sub-section(1) of section 21 from the wages of an employee, shall give the employee an opportunity to submit explanation within a period of seven days, showing cause, the value of the damage caused or loss of goods expressly entrusted to the employee. (2) On establishment of the charges, deductions shall be made from the wages of the employee in accordance with sub-section(3) of section 18. (3) In case no reply is received from the employee concerned within seven days, the employer shall make such deduction from the wage of the employee concerned and the same shall be intimated to the employee within fifteen days of the date of such deduction.
19. Conditions regarding recovery of advance. — The recovery of, — (i) advances of money given to an employee after the employment begins under clause (b) of section 23; or (ii) advances of wages to an employee not already earned under clause (c) of section 23, as the case may be, shall be made by the employer from the wages of the concerned employee in instalments determined by the employer, so as any or all instalments in a wage period, shall not exceed fifty percent of the wages of the employee subject to the ceiling specified in rule 13 in that wage period and the particulars of such recovery shall be recorded in the register maintained in Form-IV.
20. Deduction for recovery of loans. — As per section 24, deductions for recovery of loans granted and the interest due in respect thereof shall be as per extant instructions or guidelines of the State Government regulating the extent to which such loans may be granted and the rate of interest that shall be payable thereon.

CHAPTER IV

State Advisory Board

A. Procedure of State Advisory Board

21. Constitution of the Board. — The Board shall be constituted under sub-section (4) of section 42 by the State Government consisting of persons to be nominated by the State Government.
22. Meeting of the Board. - The Chairperson of the Board may, subject to the provisions of rule 32, call a meeting of the Board at any time as deemed fit. Provided that there shall be at least two meetings of the Board, annually: Provided further that on requisition in writing from not less than one half of the members, the Chairperson shall call a meeting within thirty days from the date of the receipt of such requisition.
23. Notice of meetings - The Chairperson shall fix the date, time and place of every meeting and a notice in writing containing the aforesaid particular along with a list of business to be conducted at the meeting shall be sent to each member by speed post or electronically at least fifteen days before the date fixed for such meeting: Provided that in the case of an emergent meeting, notice of seven days only may be given to every member.

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24. Functions of Chairperson. - The chairperson shall- (i) preside at the meetings of the Board: Provided that in the absence of the Chairperson, the meeting, the members shall elect from amongst themselves by a majority of votes, a member who shall preside at such meeting; (ii) decide agenda of each meeting of the Board; (iii) wherein the meeting of the Board, if any issue has to be decided by voting, conduct the voting and count or cause to be counted the secret voting in the meeting; (iv) such other functions that the State Government may assigned from time to time.
25. Quorum. — No business shall be transacted at any meeting unless at least one-third of the members and at least one representative member each of both the employers and an employee are present. Provided that, if at any meeting less than one-third of the members are present, the Chairperson may adjourn the meeting to a date not later than seven days from the date of the original meeting and it shall thereupon be lawful to dispose of the business at such adjourned meeting irrespective of the number of members Present: Provided further that the date, time and place of such adjourned meeting shall be intimated to all the members electronically and by a Registered post.
26. Disposal of business of the Board. —All business of the Board shall be considered at a meeting of the Board, and shall be decided by a majority of the votes of members present and voting and in the event of an equality of votes, the Chairperson shall have a casting vote: Provided that the Chairperson may, if he thinks fit, direct that any matter shall be decided by the circulation of necessary papers and by securing written opinion of the members: Provided further that no decision on any matter under the preceding proviso shall be taken, unless supported by not less than two-thirds majority of the members.
27. Method of voting.— Voting in the Board shall ordinarily be by show of hands, but if any member asks for voting by ballot or if the Chairperson so decides, the voting shall be by secret ballot and shall be held in such manner as the Chairperson may decide.
28. Proceedings of the meetings. – (1) The proceedings of each meeting of the Board showing inter alia the names of the members present there at shall be forwarded to each member and to the State Government as soon after the meeting as possible, and in any case, not less than seven days before the next meeting. (2) The proceedings of each meeting of the Board shall be confirmed with such modification, if any, as may be considered necessary at the next meeting.
29. Constitution of the committees or sub-committees. –The State Advisory Board shall constitute one or more committees or sub-committees under sub-section (5) of section 42 to look into issues pertaining to matters specified in clauses (a) to (d) of sub-section (4) of section 42.

B. Terms of office of members of the Board

30. Term of office of members of the Board. – (1) The term of office of the Chairperson and members, shall be three years commencing from the date of his appointment or nomination, as the case may be, under sub-section (6) & (7) of section 42: (2) An independent member of the Board nominated to fill a casual vacancy shall hold office for the remaining period of the term of office of the member in whose place he is appointed.

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(3) The official members of the Board shall hold office till they are replaced by respective such other official members (4) Notwithstanding anything contained in sub-rules (1), (2) and (3), the members of the Board shall hold office during the pleasure of the State Government. 31. Travelling allowance. – (1) The travelling allowance of an official member of the Board shall be governed by the rules applicable to them for the journey performed on official duties and shall be paid by the authority paying the salary. (2) The non-official members of the Board shall be paid travelling allowance for attending the meeting of the Board as per the instructions issued by the Finance Department, Government of West Bengal from time to time. Explanation.- For the purposes of this rule, the expression “official member” shall mean regular government officers, officiating as members of the Board in that capacity and “non-official member” shall be who are not “official members”. 32. Officers and staff of Board. – The State Government may provide the necessary infrastructure, as it may think necessary for the proper functioning of the Board. 33. Eligibility for re-nomination of the members of the Board. – An outgoing member shall be eligible for re-nomination for the membership of the Board for not more than total two terms. 34. Resignation of the Chairperson and other members of the Board. – (1) A member of the Board, other than the Chairperson of the Board, may by giving notice in writing to the Chairperson, resign from his membership and the Chairperson may resign by a letter addressed to the State Government. (2) The resignation shall take effect from the date of communication of its acceptance or on the expiry of thirty days from the date of resignation, whichever is earlier. (3) When a vacancy occurs or is likely to occur in the membership of the Board, the Chairperson shall submit a report to the State Government immediately and the State Government shall, take steps to fill the vacancy in accordance with the provisions of the Code. 35. Cessation of membership. — If a member of the Board, fails to attend three consecutive meetings without prior intimation to the Chairperson, he shall, cease to be a member thereof. 36. Disqualification. — (1) A person shall be disqualified for being nominated as and for being a member of the Board— (i) if he is declared to be of unsound mind by a competent court; or (ii) if he is an un-discharged insolvent; or (iii) if before or after the commencement of the Code, he has been convicted of an offence involving moral turpitude. (2) If any question arises whether a person has been subject to disqualification under sub-rule(1), the decision of the State Government thereon shall be final.

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CHAPTER V

PAYMENT OF DUES, CLAIMS, ETC.

37. Payment of undisbursed dues to nominees in case of death of employee. — (1) (a) In pursuance of clause (a) of sub-section(1) of section 44, every employee shall make a declaration in Form-VII in physical form or electronically, nominating a person conferring the right to receive the amount that may stand in the credit of the employee on the event of death, before that amount standing to the credit of such employee has become payable or where the amount has become payable, before payment has been made. (b) If the employee has a family at the time of making nomination, the nomination shall be in favour of the spouse or the spouse in preference followed by one or more members of the family: Provided that nomination made by an employee having a family in favour of a person other than member
    of the family shall be invalid: Provided further that a fresh nomination towards the spouse of the employee shall be made by the employee on marriage and any nomination made before such marriage shall be deemed to be invalid. (c) Where the nomination is wholly or partly in favour of a minor, the employee may appoint a major person of the family, to be the guardian of the minor nominee or where there is no major person in the family, the employee may by discretion, appoint any other person to be the guardian of the minor nominee. (d) If the employee nominates more than one member, the nomination shall specify the amount or share payable to each of the nominees at employee’s own discretion so as to cover the whole of the amount that may stand to the credit of the employee. (2) Where any amount payable to an employee under the Code is due after the death or on account of whereabouts not being known of the employee and the amount could not be paid to the nominee of the employee until the expiry of three months from the date the amount had become payable, then, such amount shall be deposited by the employer with the Assistant Labour Commissioner having jurisdiction, who shall disburse the amount to the person nominated by the employee after ascertaining the identity of the employee within two months of the date on which the amount was so deposited.
38. Deposit of undisbursed dues in case of death of employee. — (1) Where any amount payable to an employee under clause(b) of sub-section(1) of section 44 remains undisbursed since no nomination has been made by such employee or for any other reason, such amounts could not be paid to the nominee of employee, all such amounts shall be deposited by the employer after the expiry of six months from the date the amount become payable, with the Assistant Labour Commissioner having jurisdiction before the expiry of the fifteenth day after the last day of the said period of six months.

(2) The amount to be deposited under sub-clause (1) shall be through bank transfer or through a crossed demand draft obtained from any scheduled bank in India drawn in favour of such Assistant Labour Commissioner. 39. Manner of dealing with deposit of undisbursed dues. – (1) The undisbursed amount in sub rule (1) of rule 45 (hereinafter in this rule referred to as “the amount”) shall remain with the concerned Assistant Labour Commissioner and be invested in the Central or State Government Securities or deposited as a fixed deposit in a Scheduled Bank. (2) The concerned Assistant Labour Commissioner shall exhibit, as soon as may be possible, a notice containing such particulars as the Assistant Labour Commissioner considers sufficient for information at least for fifteen days on the notice board and also publish such notice in any two local newspapers of vernacular language commonly understood in the area in which undisbursed wages were earned and also in two local newspapers in vernacular language in the area of permanent residence of the employee.

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(3) Subject to the provisions of sub-rule (4), the concerned Assistant Labour Commissioner shall release the amount to the nominee or to that person who has claimed such amount, as the case may be, in whose favour such Assistant Labour Commissioner has decided, after giving the opportunity of being heard. (4) In case the undisbursed amount remains unclaimed for a period of seven years, the same shall be dealt as directed by the State Government from time to time in this behalf.

CHAPTER VI

FORMS, REGISTERS AND WAGE SLIP

40. Returns. – The returns shall be filed electronically by every employer of an establishment to which the Code applies in the Forms under the Occupational, Safety Health and Working Conditions Code, 2020 (37 of 2020).
41. Form and procedure for filing claims. — (1) A single application on behalf of or in respect of any number of or group of employees employed in the same establishment wherein their claims relate to the same wage period or any incident of discrimination, may be filed under sub-section(5) of section 45 in Form-II, manually or electronically along with documents specified in the said Form, before the authority notified by State Government under sub-section(1) of section 45 to hear and determine claims which arise under the provisions of the Code. (2) Where an application under sub-rule (1) is filed, the authority shall serve upon the employer electronically or by speed post, a notice in Form-VIII to appear before them on the date specified in the notice with all relevant documents and witnesses, if any, and shall inform the applicant of the date so specified. (3) In case where the employer or their representative fails to appear on the specified date, the authority may hear and determine the application ex-parte. (4) In case where the applicant or their representative fails to appear on the specified date without any reasonable cause shown in advance, the authority may dismiss the application.
42. Procedure for filing appeal: — (1) Any person aggrieved by an order passed by the authority under sub-section (2) of section 45 may prefer an appeal under sub-section (1) of section 49 in Form-III electronically or by speed post, along with documents mentioned by the appellant in the said Form, to the appellate authority having jurisdiction: Provided that no appeal by an employer shall be admitted unless at the time of preferring the appeal, the appellant has deposited the claim amount with the appellate authority. (2) Where an appeal under sub-section(1) of section 49 is entertained, the appellate Authority shall serve upon the respondent electronically or by speed post, a notice in Form-VIII to appear before them on the date specified in the notice and shall inform the appellant of the date so specified. (3) In case where the employer or their representative fails to appear on the specified date, the authority may hear and determine the application ex-parte. (4) In case where the applicant or their representative fails to appear on the specified date, the authority may dismiss the appeal.
43. Form of register, etc.— (1) The employer of all establishments to which the Code applies shall maintain under sub-section(1) of section 50, electronically or in physical form in the formats appended to these rules, the following registers: — (i) Employee Register in Form-I: (ii) Register of Wages, Overtime, Advances, Fines and Deductions for Damage and Loss in Form-IV; and (iii) Attendance Register-cum-Muster Roll in Form-IX.

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(2) All fines and all realisations referred to in sub-section(8) of section 19 shall be recorded in a register to be kept by the employer electronically or in physical form in Form-IV and the authority referred to in sub-section(8) shall be the Assistant Labour Commissioner having jurisdiction. (3) All deductions and realisations referred to in sub-section(3) of section 21 shall be recorded in a register to be kept by the employer electronically or in physical form in Form-IV. (4) The registers maintained under these rules shall be preserved for a period of five years after the date of last entry made therein. 44. Wage slip.—Every employer shall issue wage slips, electronically or in physical form to the employees in Form-V under sub-section(3) of section 50 on or before payment of wages.

CHAPTER VII

INSPECTION AND INSPECTION-CUM-FACILITATOR

45. Power of Inspector-cum-Facilitator under clause(e) of sub-section(b) of section 51.— Inspector-cum-Facilitator appointed under sub-section(1) of section 51 shall exercise the following powers:- (a) enter, at all reasonable hours, with such assistants (if any) being persons in the service of the Government or any local or any public authority, as he thinks fit, any premises or place where employees are employed or work is given out to out-employees whether unskilled occupation, skilled occupation, semi-skilled occupation, and highly skilled occupation in respect of which minimum rates of wages have been fixed under this Code, for the purpose of examining any register, records of wages or notices, required to be kept or exhibited by or under this Code or rules made thereunder, and require the production thereof for inspection; (b) to prosecute or defend before a Court or competent Authority, any complaint or other proceeding arising under the Code or in discharge of his duties as an Inspector-cum-Facilitator and secure such evidence, as may be necessary for the purpose;

CHAPTER VIII

OFFENCES AND PENALTIES

46. Manner of composition of offences. — (1) An accused person desirous of composition of offence under sub-section(1) of section 56 may make an application in Form-VI electronically or manually to the Gazetted Officer notified under said sub-section. (2) The Gazetted Officer referred to in sub-rule (1) shall on receipt of such application, satisfy as to whether the offence is compoundable or not under the Code and, if the offence is compoundable, and if the accused person agrees for the composition, compound the offence for a sum of fifty percent of the maximum fine provided for such offence under the Code, to be paid by the accused within thirty days of the order of composition issued by such officer. (3) The compounding officer shall issue a composition certificate in Part-B of Form-VI within ten days of receipt of the composition amount, to such person from whom such amount has been received in compliance of the composition notice. (4) In case where a person so noticed fails to deposit the composition amount within the time specified by the compounding officer, prosecution shall be instituted before the competent court against such person for such offence in respect of which the compounding notice was issued.

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(5) Where the offence has been compounded under sub-rule(2) after the institution of the prosecution, the officer shall send a copy of such order for intimation to the officer referred to in sub-section(1) of section 53 for action under sub-section(6) of section 56. 47. Manner of holding enquiry:— (1) Where a complaint is filed before the officer appointed under sub-section(1) of section 53 (hereinafter in this rule referred to as “the officer”) in respect of the offences referred to in said sub-section, either by an officer authorised for such purpose by the State Government or by an employee aggrieved or a registered trade union registered under the Industrial Relations Code, 2020 (35 of 2020) or an Inspector-cum-Facilitator, the officer after considering such evidence as produced by the complainant, is of the opinion that an offence has been committed, shall issue summons to the offender on the address specified in the complaint fixing a date for his appearance. (2) If the offender to whom the summons has been issued under sub-rule(1) appears or is produced before the officer, the officer shall explain the offender the offence complained against and if the offender pleads guilty, the officer shall impose penalty in accordance with the provisions of the Code and if the offender does not plead guilty, the officer shall take evidence of the witnesses produced by the complainant on oath and provide opportunity of cross examination of the witnesses so produced. (3) The officer shall record in writing the statement of the witnesses on oath and in cross examination and take the documentary evidence on record. (4) The officer shall, after the complainant’s evidence is complete, provide an opportunity of defence to the accused person and the witnesses produced by the accused shall be cross examined after their statements on oath by the complainant and documentary evidence in defence shall be taken on record by the officer. (5) The officer shall after hearing the parties and considering the evidence both oral and documentary, decide the complaint in accordance with the provisions of the Code

CHAPTER IX

MISCELLANEOUS

48. Payment of bonus to contractual employee.— Where in an establishment, the employees are employed through a contractor and the contractor fails to pay the bonus under section 26, the company or firm or association or other person as referred to in the proviso to section 43 shall, on the written information of such failure given by the employees or any registered trade union or unions of which the employees are members and on confirming such failure, pay minimum bonus to the employees.

PART I] THE KOLKATA GAZETTE, EXTRAORDINARY, JULY 13, 2026 13

FORM I

(See clause (i) of sub-rule (1) of rule 43)

EMPLOYEE REGISTER

| Name of the Establishment | | | --- | --- | | Name of the Employer | | | Name of the Owner | | | PAN/TAN of the Employer | | | Registration Number of the establishment (Labour Identification Number (LIN) shall be the Registration Number of the Establishment) | | | 1. Employee Code | | | 2. Name | | | 3. Surname | | | 4. Gender | | | 5. Father's/Mother's/Spouse Name | | | 6. Date of Birth | | | 7. Place of Birth | | | 8. Nationality | | | 9. Education Level | | | 10. Date of Joining | | | 11. Designation | | | 12. Category (HS/S/SS/US)* | | | 13. Type of Employment (P/T/FT/T/B)** | | | 14. Details of Posting | | | 15. Pay | | | 16. Promotion | | | 17. Mobile Number | | | 18. Universal Account Number (UAN) | | | 19. PAN | | | 20. Nominee(To be filled on the basis of Nomination form) | | | 21. Details of Family | | | 22. EPS/NPS | | | 23. ESIC IP No. | | | 24. AADHAAR NO. | | | 25. Bank A/c Number | | | 26. Bank | | | 27. Branch (IFSC) | | | 28. Present Address | | | 29. Permanent Address | | | 30. Service Book No. | | | 31. Date of Exit | | | 32. Reason for Exit | | | 33. Mark of Identification | | | 34. Photo | | | 35. Specimen Signature/Thumb Impression | | | 36. Remarks | | [ ] (Highly Skilled/Skilled/Semi skilled/Unskilled) (Permanent/Temporary/Fixed Term/Trainee/Badli)

14 THE KOLKATA GAZETTE, EXTRAORDINARY, JULY 13, 2026 [PART I

FORM-II

[See sub rule (1) of rule 41]

[SINGLE APPLICATION UNDER SUB-SECTION (5) OF SECTION 45]

BEFORE THE AUTHORITY APPOINTED UNDER SUB SECTION (1) OF SECTION 45
OF THE CODE ON WAGES, 2019 (29 OF 2019) FOR ................................................... AREA ........................................... Application No. of 20 Between ABC and (State the number) ................................................ other ........................................................... Applicant
(Through employees concerned or registered trade union or Inspector- cum- Facilitator Address ................................................................................................................................................................... And XYZ ................................................................................................................... Address ................................................................................................................ The application states as follows: (1) The applicant(s) whose name(s) appear in the attached schedule was/were/has/have been employed from ……… to ……… as ………………………………………………………………………… (category) in ………………………………………………………………………… (establishment) Shri/M/s. ………………………………………………………………………… engaged in ………………………………………………………………………… (nature of work) which is/are covered by the Code on Wages, 2019. (2) The opponent(s) is/are the employer(s) within the meaning of section 2(l) of the Code on Wages, 2019. (a) The applicant(s) has/ have been paid wages at less than the minimum rates of wages fixed for their category (categories) of employment(s) under the Code by Rs.……………………………………Per day for the period(s) from …………………… to …………………… (b) The applicant(s) has/ have not been paid wages at Rs. ............................... Per day for the weekly days of rest from ............................... to ............................... (c) The applicant(s) has/ have not been paid wages at overtime rate(s) for the period from ……………………………… to ……………………………… (d) The applicant(s) has/have not been paid wages for period from ................................................... to ................................................... (c) Deductions have been made which are in contravention of the Code, from the wage(s) of the applicant(s) as per details specified in the annexure appended with this application. (f) The applicant(s) has/have not been paid minimum bonus for the accounting year ………………………………………… (4) The applicant(s) estimate(s) the value of relief sought by him/ them on each amount as under: (a) Rs. ………………………………………… (b) Rs. ……………………………… (c) Rs. ……………………………… Total Rs. ........................... (5) The applicant(s), therefore, pray(s) that a direction may be issued under section 45(2) of the Code on Wages, 2019 for: (a) payment of the difference between the wages payable under the Code and the wages actually paid, (b) payment of remuneration for the days of rest (c) payment of wages at the overtime rates. (d) compensation amounting to Rs.…………………………… (6) The applicant(s) do hereby solemnly declare(s) that the facts stated in this application are true to the best of his/their knowledge, belief and information. Dated Signature of thumb-impression of the
Employed person(s) of official of a
registered trade union duly authorized or
Inspector-cum-Facilitator [^Note: The applicant(s), if required, may append annexures containing details, with this application.]

PART II

THE KOLKATA GAZETTE, EXTRAORDINARY, JULY 13, 2026

15

FORM III

(See sub rule (1) of rule 42) APPEAL UNDER SECTION 49(1) OF THE CODE ON WAGES, 2019 BEFORE THE APPELLATE AUTHORITY UNDER THE CODE ON WAGES, 2019 A.B.C Address APPELLANT Vs. C.D.E. Address RESPONDENT

DETAILS OF APPEAL:

1. Particulars of the order against which the appeal is made : Number and date : The authority who has passed the impugned order: Amount awarded: Compensation awarded, if any :
2. Facts of the case: (Give here a concise statement of facts in a chronological order, each paragraph containing as nearly as possible a separate issue or fact).
3. Grounds for appeal :
4. Matters not previously filed or pending with any other Court or any Appellate Authority: The appellant further declares that he had not previously filed any appeal, writ petition or suit regarding the matter in respect of which this appeal has been made, before any Court or any other Authority or Appellate Authority nor any such appeal, writ petition or suit is pending before any of them.
5. Reliefs sought : In view of the facts mentioned above the appellant prays for the following relief(s) [Specify below the relief(s) sought]
6. List of enclosures: 1 2

Date: Place : Signature of the appellant. For office use Date of filing or Date of receipt by post Registration No. Authorized Signatory

16 THE KOLKATA GAZETTE, EXTRAORDINARY, JULY 13, 2026 [PART I

FORM-IV

(See clause (ii) of sub rule (1) of rule 43)

REGISTER OF WAGES, OVERTIME, ADVANCES, FINES AND DEDUCTIONS FOR DAMAGE AND LOSS

| Name of the Establishment | | | --- | --- | | Name of the Employer | | | Name of the Owner | | | PAN/TAN of the Employer | | | Registration Number of the establishment (Labour Identification Number (LIN) shall bethe Registration Number of the Establishment) | | | Sl. No. | Sr. No. in Employee Register/ Employee Code | Name of the employee | Desig-nation | Depart-ment | Duration of Payment of wages (Monthly / Fortnightly/Weekly / Daily/ Piece rated) | Wage Period From - To | Total no. of days worked during the wage period | Total overtime hours worked or overtime production in case of piece workers | Rate of wages | | | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | | | | | | | | | | Basic | DA | Allow-ances | | (1) | (2) | (3) | (4) | (5) | (6) | (7) | (8) | (9) | (10) | (11) | (12) | | | | | | | | | | | | | | | Amount of wages earned | | | | | Deductions | | | | | | | | | | Net Payment | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | Basic | DA | Allowances | Over time | Total wages earned | EPF | ESIC | Society | Income Tax | Insurance | Advances | Recovery of fine | Recovery on account of Damages / Losses | Total Deductions | Others | | | (13) | (14) | (15) | (16) | (17) | (18) | (19) | (20) | (21) | (22) | (23) | (24) | (25) | (26) | (27) | (28) | | | | | | | | | | | | | | | | | | | Date of Payment | Receipt by employee / Bank transaction ID | Nature of acts and ommissions for which fine imposed with date | Amount of fine imposed | Damage or loss caused to the employer by neglect or default of the employee | Signature of Employer / Employer Representative* | | --- | --- | --- | --- | --- | --- | | (29) | (30) | (31) | (32) | (33) | (34) | | | | | | | | [^* Note: Required in case register is maintained physically.]

PART I]

THE KOLKATA GAZETTE, EXTRAORDINARY, JULY 13, 2026

17

FORM V

(See rule 44)

WAGE SLIP

| Date of issue | | | | | --- | --- | --- | --- | | Name of the Establishment | | | | | Address | | | | | Period | | | | | 1. | Name of employee | | | | 2. | Father's/Mother's/Spouse Name | | | | 3. | Designation | | | | 4. | UAN | | | | 5. | Bank Account Number | | | | 6. | Wage period | | | | 7. | Rate of wages payable | | | | | a. | Basic | | | | b. | DA | | | | c. | Allowances | | | 8. | Total attendance/unit of work done | | | | 9. | Overtime wages | | | | 10. | Gross wages payable | | | | 11. | Total deductions | | | | | a. | PF | | | | b. | ESI | | | | c. | Others | | | 12. | Net wages paid | | | | *Employer / Pay-in-charge signature | | | | Note: Required in case register is maintained physically

18 THE KOLKATA GAZETTE, EXTRAORDINARY, JULY 13, 2026 [PART I

FORM VI

Part - A

[See sub rule (1) of rule 46]

APPLICATION UNDER SUB-SECTION (4) OF SECTION 56 FOR COMPOSITION OF OFFENCE

1. Name of applicant:
2. Father's / Spouse name :
3. Address of the applicant :
4. Particulars of the offence :
5. Section of the Code under which the offence is committed :
   ...................................................................................................................
6. Maximum fine provided for the offence under the Code :
   ...................................................................................................................
7. Whether prosecution against the applicant is pending or not
   ...................................................................................................................
8. Whether the offence is first offence or the applicant had committed any other offence prior to the offence. If yes, then full details of the prior offence.
9. Any other information which the applicant desires to provide Dated : Applicant (Name and signature)

PART - B

[See rule 46(3)]

Composition Certificate

Ref: Notice No. ........................... Date: This is to certify that the offence under sub-section ............................. of section 54 in respect of which Notice No. ............................. Dated: ............................. was issued to Sh. ............................. (Applicant), the employer of ............................. (name and registration number of establishment) has been compounded on account of remission of full amount of Rs. ............................. (Rupees ) towards the composition of offences to the satisfaction of the said notice. (Signature) Name and Designation of the Officer Date: Place: To:
........................................................................ (Employer/Establishment)
........................................................................ (Name and registration number)
................................................................................................................ (Address)

PART II] THE KOLKATA GAZETTE, EXTRAORDINARY, JULY 13, 2026 19

FORM-VII

(See clause (a) of sub rule (1) of rule 37)

NOMINATION FORM

1. Name of person making nomination: (In block letters):
2. Father's/Spouse's Name:
3. Date of Birth:
4. Sex:
5. Marital Status:
6. Address: Permanent: Temporary: I hereby nominate the person(s)/cancel the nomination made by me previously and nominate the person(s) mentioned below to receive any amount due to me from the employer in the event of my death:- | Name of nominee/nominees | Address | Nominee's relationship with the employee | Date of Birth | Total amount of share of accumulations in credit to be paid to each nominee | If the nominee is minor, name, relationship, and address of the guardian who may receive the amount during the minority of nominee | | --- | --- | --- | --- | --- | --- | | (1) | (2) | (3) | (4) | (5) | (6) |
7. Certified that I have no family and if I acquire a family hereafter, the above nomination shall be deemed as cancelled.
8. Certified that my father/mother is/are dependent upon me.
9. Strike out whichever is not applicable. Signature or the thumb impression of the employee

CERTIFICATE BY EMPLOYER

Certified that the above declaration and nomination has been signed/thumb impressed before me by Shri/Smt/Ku employed in my establishment after he/she has read the entry/entries or have been read over to him/her by me and got confirmed by him/her in either of the cases. Signature of the employer or other authorised officer of the establishment and Designation Place: Date: Name and Address of the Factory/Establishment and rubber stamp thereof

ACKNOWLEDGEMENT BY THE EMPLOYEE

Received the duplicate copy of nomination in Form-VIII filed by me and duly certified by the employer. Date: Signature of the Employee

20 THE KOLKATA GAZETTE, EXTRAORDINARY, JULY 13, 2026 [PART I

FORM VIII

(See sub rule (2) of Rule 41) (A). FORM OF NOTICE TO THE RESPONDENT TO BE ISSUED BY THE AUTHORITY UNDER SUB-
SECTION (5) OF SECTION 45 (Title of the application) To Name Address Whereas.......................(name of the applicant) has made the above said application tome under the Code on Wages, 2019, you are hereby summoned to appear before me in person or by a duly authorized representative, and required to answer all material questions relating to the application, or shall be, accompanied by some person duly authorized by you and able to answer such question on the..............Day LI of...........20...at...........AM/PM, to answer the claim in application and as the day fixed for the appearance is appointed for the final disposal of the application, you must be prepared to produce on that day all the witnesses upon whose evidence and the documents upon which you intend to rely in support of your defense. Take notice that in default of your appearance on the day mentioned here above, the application will be heard and disposed of in your absence. Date.............. Signature of the authority with seal (B). FORM OF NOTICE TO THE RESPONDENT TO BE ISSUED BY THE APPELLATE AUTHORITY UNDER SUB-SECTION (1) OF SECTION 49 (Title of the appeal) To Name Address Take notice that an appeal (copy of which is enclosed) under section 49 of the Code on Wages, 2019 has been presented by ________________________ (name of appellant) before this appellate authority, and that the __________ day of ________ 20 has been fixed by this appellate authority for the hearing of the appeal. If no appearance is made by you in person or by a duly authorized representative to act for you in this appeal, it will be heard and decided in your absence. Date.............. Signature of the Appellate authority with seal

PART II] THE KOLKATA GAZETTE, EXTRAORDINARY, JULY 13, 2026 21

| Form IX (See clause (iii) of sub rule (1) of Rule 43) | | | --- | --- | | ATTENDANCE REGISTER CUM MUSTER ROLL | | | Name of the Establishment | | | Name of the Employer | | | Name of the Owner | | | Registration Number of the establishment (Labour Identification Number (LIN) shall be the Registration Number of the Establishment) | |

| For the Month of | | | | | | | | | | | | | | | | | | | | | | | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | Sl. No. | | | Employee Code | | | | Name | | | | Designation | | | | Shift | | | | Place of work/Section/Department | | | | | (1) | | | (2) | | | | (3) | | | | (4) | | | | (5) | | | | (6) | | | | | | | | | | | | | | | | | | | | | | | | | | | | | Date and Time of attendance (7) | | | | | | | | | | | | | | | | | | | | | | | | Date | 1 | | 2 | | 3 | | 4 | | 5 | | 6 | | 7 | | 8 | | 9 | | 10 | | 11 | | | Time | In | Out | In | Out | In | Out | In | Out | In | Out | In | Out | In | Out | In | Out | In | Out | In | Out | In | Out | | Signature | | | | | | | | | | | | | | | | | | | | | | | | Date | | | 12 | | 13 | | 14 | | 15 | | 16 | | 17 | | 18 | | 19 | | 20 | | 21 | | | | | | In | Out | In | Out | In | Out | In | Out | In | Out | In | Out | In | Out | In | Out | In | Out | In | Out | | Time | | | | | | | | | | | | | | | | | | | | | | | | Signature | | | | | | | | | | | | | | | | | | | | | | | | Date | | | 22 | | 23 | | 24 | | 25 | | 26 | | 27 | | 28 | | 29 | | 30 | | 31 | | | | | | In | Out | In | Out | In | Out | In | Out | In | Out | In | Out | In | Out | In | Out | In | Out | In | Out | | Time | | | | | | | | | | | | | | | | | | | | | | | | Signature | | | | | | | | | | | | | | | | | | | | | | | | Total number of days worked | | | | | | Total number overtime hours worked | | | | | | Brief details of tour or assignment outside the work place, if any | | | | | | Signature of Register keeper* | | | | | | (8) | | | | | | (9) | | | | | | (10) | | | | | | (11) | | | | | | | | | | | | | | | | | | | | | | | | | | | | |

*Note: Required in case register is maintained physically. By order of the Governor, (NABAKUMAR BARMAN)
Special Secretary to the Government of West Bengal

Published by the Labour Department, West Bengal and
Printed at Saraswaty Press Ltd. (Government of West Bengal Enterprise), Kolkata-700 056.