Section 14 of the Code on Wages, 2019 requires overtime at not less than twice the normal rate of wages for every hour or part of an hour beyond the normal working day. Under the Central Rules the normal day is eight hours (daily-rated) and the week 48 hours. Overtime hours are recorded in the muster roll (Form IX, column 9) and paid through the combined Form IV wage register; a separate daily OT sheet is good practice. The OSH (Central) Rules cap overtime at 144 hours in a quarter in the listed exceptional circumstances.
Overtime register format
OVERTIME REGISTER
Establishment: [NAME] Month: [OCTOBER 2026]
Normal working hours: [8 hours a day / 48 hours a week] OT rate: twice the ordinary rate
Date Emp. Name Shift Normal Actual OT hrs Reason for OT Approved by
code hours hours (rounded)
03/10 E-014 Ravi Kumar A 8.0 10.0 2.0 Urgent dispatch [SUPERVISOR]
17/10 E-021 Sunita Devi B 8.0 9.4 1.5 Machine breakdown [SUPERVISOR]
MONTHLY SUMMARY (carried to Form IV, columns 9 and 16)
Emp. Monthly Hourly rate OT hrs OT wages (2 × rate) Quarter-to-date OT hrs
E-014 16,000 16,000 ÷ 26 ÷ 8 = 76.92 2.0 2 × 76.92 × 2 = 308 2.0 of 144
E-021 18,200 18,200 ÷ 26 ÷ 8 = 87.50 1.5 2 × 87.50 × 1.5 = 263 1.5 of 144
Employee acknowledgement (optional): ________How to fill it
- Write the overtime the same day, with the reason and the approving supervisor.
- Round each day's excess as rule 69(2) of the OSH (Central) Rules describes: a fraction of 15 to 30 minutes is half an hour, more than 30 minutes is an hour. In the example, 1 hour 24 minutes counts as 1.5 hours.
- Work out the hourly rate. For a monthly-paid worker, daily wages are 1/26 of monthly wages (rule 69(3)); divide by the normal hours of the day.
- Multiply hours by twice that rate and carry the total to Form IV, column 16, and the hours to column 9.
- Keep a running quarter total so you never exceed 144 hours where the exceptions apply.
What counts as "wages" for the overtime rate
Section 14 speaks of the "normal rate of wages". The Labour Ministry's FAQs on the Codes say overtime allowance itself is part of the excluded components when testing the 50% wage rule. Employers commonly calculate OT on basic plus DA plus retaining allowance; some State rules and settlements use gross ordinary rate. Use one basis consistently and write it in the appointment letter.
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.
Make overtime automatic
FundRaksha HR compares punch-out time with the shift, applies your rounding rule and approval step, and adds overtime pay to the payroll run. See the muster roll format and wage register format.
Sources
- www.labour.gov.in/static/uploads/2025/06/c328da14bbb15fc4ad571dc33e7a4ab3.pdf
- www.staffnews.in/wp-content/uploads/2026/05/Wages-Central-Rules-2026.pdf
- www.staffnews.in/wp-content/uploads/2026/05/The-Occupational-Safety-Health-and-Working-Con
- www.labour.gov.in/static/uploads/2026/03/a4ccf4c6d97c4f1f36a6d83f8c64213d.pdf
Last reviewed: 2026-10-21. Information for Indian businesses; not legal advice.