Wage register format (Form IV)

Wage register format (Form IV layout)

REGISTER OF WAGES, OVERTIME, ADVANCES, FINES AND DEDUCTIONS FOR DAMAGE AND LOSS
(Form IV, rule 51(1)(ii), Code on Wages (Central) Rules, 2026)

Name of the establishment: [NAME]          Name of the employer: [NAME]
Name of the owner: [NAME]                  PAN/TAN of the employer: [PAN] / [TAN]
Registration No. (LIN): [NUMBER]

(1) Sl. No.  (2) Emp. code  (3) Name  (4) Designation  (5) Department
(6) Wage payment: Monthly/Fortnightly/Weekly/Daily/Piece   (7) Wage period from-to
(8) Days worked   (9) Overtime hours / OT production
Rate of wages: (10) Basic  (11) DA  (12) Allowances

Amount earned: (13) Basic  (14) DA  (15) Allowances  (16) Overtime  (17) Total earned
Deductions: (18) EPF  (19) ESIC  (20) Society  (21) Income tax  (22) Insurance
            (23) Advances  (24) Fines  (25) Damage/loss  (26) Others  (27) Total deductions
(28) Net payment  (29) Date of payment  (30) Receipt / bank transaction ID
(31) Act or omission for which fine imposed, with date  (32) Amount of fine
(33) Damage or loss caused by neglect or default   Signature (paper register only)

EXAMPLE ROW, October 2026 (01/10/2026 to 31/10/2026), monthly
1 | E-014 | Ravi Kumar | Helper | Packing | Monthly | 01-31/10 | 26 | 2.0
Rates: 14,000 | 2,000 | 4,000
Earned: 14,000 | 2,000 | 4,000 | 308 | 20,308
EPF 1,920 | ESIC 153 | Society 0 | IT 0 | Ins. 0 | Adv. 1,000 | Fine 0 | Damage 0 | Others 0 | Total 3,073
Net 17,235 | Paid 06/11/2026 | UTR [NUMBER] | - | - | -

How the example row is worked out

The example computes overtime on basic + DA. If your policy or State rule uses the ordinary rate including allowances, the hourly rate is ₹20,000 ÷ 26 ÷ 8 = ₹96.15 and two hours come to ₹385. Rule 69(3) of the OSH (Central) Rules takes the daily wage of a monthly-paid worker as 1/26 of monthly wages. Use the PF calculator and ESI calculator to check the deductions.

Rules to respect while filling it

• Only authorised deductions. Section 18 of the Code on Wages lists what may be deducted: fines, absence, damage or loss, house accommodation and amenities, advances, loans, income tax, PF and ESI, court orders and a few others.
• 50% cap. All deductions together cannot exceed 50% of wages in the wage period (section 18(3)); any excess is recovered in later periods.
• Timely payment. Monthly wages before the 7th of the following month; on exit, all dues within two working days (section 17).
• Wage slip. Issue Form V (rule 52) on or before payment. The salary slip format contains all its fields.

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.

Generate it from payroll

FundRaksha HR runs payroll from attendance and writes every column of Form IV: earned amounts, overtime, PF, ESI, professional tax, TDS and advance recovery, with the payment reference. See also the salary register format in Excel.

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
• www.esic.gov.in/contribution