For employers
What wage records must an employer keep?
- Keep a register of the persons employed, the muster roll and wages s. 50(1).
- Under the Central Rules, these can be kept electronically or on paper, in the Forms the Rules set out rule 51(1).
- Failing to maintain records, or maintaining them improperly, can bring a fine of up to ₹10,000 s. 54(2).
Records, returns and inspection
Where this uses the Central Rules, your State's Rules may differ: see your State.
Last checked 1 Nov 2026 · written from the official text · not reviewed by a lawyer. This explains the law in general and does not decide your case.