Under rule 51 of the Code on Wages (Central) Rules, 2026 the employer keeps an Attendance Register-cum-Muster Roll in Form IX, electronically or on paper. For each employee it records employee code, name, designation, shift and place of work, then the in and out time for every date of the month, the total days worked, total overtime hours and any tour outside the workplace. Keep it for five years after the last entry.
Muster roll format (copy and use)
One sheet per month. Columns 1 to 6 identify the worker, column 7 holds the daily in and out times, and columns 8 to 11 close the month. The example rows show a six-day week with Sunday off.
ATTENDANCE REGISTER-CUM-MUSTER ROLL
(Form IX, rule 51(1)(iii), Code on Wages (Central) Rules, 2026)
Name of the establishment: [NAME]
Name of the employer: [NAME]
Name of the owner: [NAME]
Registration No. (LIN): [LABOUR IDENTIFICATION NUMBER / STATE REGISTRATION NO.]
For the month of: [OCTOBER 2026]
(1) (2) (3) (4) (5) (6)
Sl. Emp. Name Designation Shift Place of work /
No. code section / dept.
1 E-014 Ravi Kumar Helper A Packing
2 E-021 Sunita Devi Machine Op. B Moulding
(7) DATE AND TIME OF ATTENDANCE
Date 01 02 03 04 05 ... 31
In Out In Out In Out In Out In Out In Out
E-014 09:00 18:00 09:05 18:00 08:58 20:00 WO 09:00 18:00 ...
E-021 14:00 22:00 14:00 22:00 L WO 14:00 22:00 ...
Signature (paper register only): ____
(8) Total days worked (9) Total overtime hours (10) Tour / assignment outside (11) Register keeper
E-014 26 2.0 Nil [SIGN]
E-021 25 0.0 Nil [SIGN]
Codes: WO = weekly off, PH = paid holiday, L = leave (type in leave register), A = absent, OD = on duty outsideHow to fill it
- Open a new sheet on the first of the month with every employee on the rolls, including trainees, fixed-term staff and contract workers you engage directly.
- Record in and out times as they happen, from a biometric or app punch or a supervisor entry. Do not fill a week in one go at the end.
- Mark weekly offs, paid holidays, leave and absence with fixed codes, and keep the leave type in the leave register.
- At month end total the days worked and overtime hours. Under rule 69 of the OSH (Central) Rules, 2026 a fraction of 15 to 30 minutes counts as half an hour and more than 30 minutes as an hour when overtime is calculated.
- Carry the totals to the wage register for that wage period and lock the sheet.
Points that trip employers up
- Working hours. Rule 5 of the Code on Wages (Central) Rules fixes eight hours as the normal working day for daily-rated staff, and weekly hours may not exceed 48. Hours beyond that are overtime at twice the normal rate.
- Weekly rest. Rule 6 gives one rest day in a six-day week. Mark it, and record any substituted rest day.
- Electronic is fine. Rule 51 allows electronic registers. The signature column is needed only on paper.
- One register, not three. The Central Rules merged the old attendance register and muster roll; a separate muster roll is not needed where Form IX is kept.
The forms named here are those of the Central Rules, which apply where the Central Government is the appropriate government (for example central PSUs, banks, railways, mines, major ports and their contractors). For most shops, offices and factories the State Government is the appropriate government: follow your State's rules under the Labour Codes. Where a State has not yet notified final rules, section 69(2) of the Code on Wages keeps things done under the repealed Acts in force so far as they are not contrary to the Code, so many employers continue the earlier State formats. The Central formats contain every field the Codes ask for, which makes them a safe single layout.
From punches to payroll
FundRaksha HR records GPS or selfie attendance on the employee's phone, applies your shift and late-mark rules, and prints the month as a Form IX style muster roll that flows straight into payroll. Pair it with the wage register format and the overtime register format.
Sources
- www.staffnews.in/wp-content/uploads/2026/05/Wages-Central-Rules-2026.pdf
- www.labour.gov.in/static/uploads/2025/06/c328da14bbb15fc4ad571dc33e7a4ab3.pdf
- www.staffnews.in/wp-content/uploads/2026/05/The-Occupational-Safety-Health-and-Working-Con
- www.labour.gov.in/static/uploads/2026/02/83978455025732b99b0165def80ab171.pdf
Last reviewed: 2026-10-21. Information for Indian businesses; not legal advice.