Gujarat Payment of Wages Rules, 1963

Background:

The Payment of Wages Act, 1936 was enacted to regulate the timely payment of wages and prevent unauthorized deductions, ensuring fair treatment of workers. Prior to its enactment, workers often faced exploitation in the form of delayed wages and arbitrary deductions. To implement the provisions effectively at the state level, the Gujarat Payment of Wages Rules, 1963 were introduced. These rules provide detailed procedures for maintaining registers, submitting returns, regulating fines and deductions, granting advances or loans, and displaying statutory notices. Together, the Act and the Rules form a comprehensive framework for wage regulation in Gujarat.

Applicability:
The Rules apply to:

  • In the first instance to the payment of wages to persons employed in any factory, to persons employed (otherwise than in a factory) upon any railway by a railway administration or, either directly or through a sub-contractor, by a person fulfilling a contract with a railway administration and to persons employed in an industrial or other establishment specified in sub-clauses (a) to (g) of clause (ii) of section 2.
  • Wages payable to an employed person in respect of a wage period if such wages for that wage period do not exceed twenty four thousand rupees per month or such other higher sum which, on the basis of figures of the Consumer Expenditure Survey published by the National Sample Survey Organisation, the Central Government may, after every five years, by notification in the Official Gazette, specify.

Compliance requirements under the Rules in accordance with the Act

  1. Form I: Register of Fines in Gujarat (Sections 26(2) and 26(3)(a), Rule 3)
    Every factory or industrial establishment where fines may be imposed must maintain a Register of Fines in Form I, after obtaining approval under section 8(1) for a list of acts and omissions liable for fines. At the beginning of the Register, approved purposes for utilization of fines must be entered, and vouchers of expenditure from the fines fund should be available for inspection by the Inspector when required.
  2. Form II-A: Register of Deductions for Damage or Loss in Gujarat (Sections 26(2) and 26(3)(a), Rule 4)

Factories and industrial establishments making deductions for damage or loss must maintain the Register in Form II-A and preserve it for 3 years from the last entry. Registers under Rules 3, 4, 5, and 17 must always be available for inspection. These include: Form I (Fines), Form II-A (Deductions for damage/loss), Form II (Wages), and Form III (Advances).

  1. Form II: Register of Wages in Gujarat (Sections 26(2) and 26(3)(a), Rule 5)

Every factory or industrial establishment must maintain a Register of Wages in Form II. However, if authorities (Municipal Commissioner, Chief Inspector, etc.) find that existing wage sheets already cover necessary particulars, they may exempt the employer from maintaining Form II. They may also exempt furnishing superfluous information under Form II-A.

  1. Notice of Dates of Payment of Wages in Gujarat (Section 26(3)(c), Rule 8)
    The paymaster must display a notice in English and in the language of the majority of workers at or near the main entrance, showing the days on which wages are to be paid.
  2. Manner of Payment of Excess Bonus in Gujarat (Section 26(3)(da), Rule 8A)
    The excess amount of the bonus payable to an employed person in Gujarat under the proviso to Section 6 shall be paid in the prescribed manner. This includes: (a) wholly or partly in prize bonds or 12-year National Plan Savings Certificates, (b) if balance is above or equal to five rupees, it shall be given in a prize bond or certificate, (c) any remaining balance to be paid in cash.
  3. Application in Respect of Fines in Gujarat (Section 26(3)(a), (e), (f) and (h), Rule 10)

Every employer requiring the power to impose fines must send to the prescribed authority a list in English (in duplicate) clearly defining the acts and omissions. If not the sole person empowered, the employer must also send a list showing those appointments in the factory or establishment whose incumbents may impose fines and on which classes of workers.

  1. Display of List of Approved Acts or Omissions in Gujarat (Section 26(3)(a), (e), (f) and (h), Rule 12)

The employer must display at or near the main entrance a copy of the approved list of acts and omissions, in English together with a literal translation in the language of the majority of workers.

  1. Persons Authorised to Impose Fines in Gujarat (Section 26(3)(a), (e), (f) and (h), Rule 13)

No fine may be imposed by any person other than the paymaster or a person holding an appointment named in a list submitted under Rule 10.

  1. Procedure to Impose Fines and Deductions in Gujarat (Section 26(3)(a), (e), (f) and (h), Rule 14)
    Any person imposing a fine or deduction for damage/loss must explain to the employee the act, omission, or loss and the proposed amount, either orally in presence of at least one other person or in writing. The employee’s explanation must be heard before the fine or deduction is imposed.
  2. Deduction for Breach of Contract from Wages in Gujarat (Section 26(3)(g), Rule 16(1)(2))
    No deduction for breach of contract can be made from wages of women or those under 15 years. Deductions must be in line with contractual provisions requiring specified notice. Notices must be displayed showing conditions of deduction. No deduction shall exceed wages for the notice period required by contract.
  3. Limit over Advances of Wages & Form III in Gujarat (Section 26(2) and 26(3)(i), Rule 17)
    Advance of wages should not exceed twice the wages earned in the preceding 4 months (or expected wages if not previously employed). Recovery must not exceed 18 monthly installments, and no installment may exceed one-third (or one-fourth if wages ≤ Rs. 20). Advances and repayments must be entered in Form III, with interest not exceeding 6.25% per annum.
  4. Maximum Limit of Loan to Employees in Gujarat for Construction of House (Section 26(3)(ia), Rule 17-A)

A loan not exceeding 36 months’ wages or Rs. 10,000 (whichever is less) may be granted, with interest not exceeding 6% per annum. Details must be entered in Form III-A.

  1. Form IV: Annual Return in Gujarat (Sections 26(2), 26(3)(a) and 26(3)(b), Rule 18)

The paymaster must submit a return in Form IV to the appointed authority by 15th February of the following year. Every employer with 50+ employees under Factories Act, 1948 or Contract Labour (Regulation & Abolition) Act, 1970 must file a consolidated annual return.

  1. Display of Wage Rates in Cotton Spinning, Weaving & Artificial Silk Factories in Gujarat (Sections 26(2), 26(3)(a) and 26(3)(b), Rule 19(1))

Paymaster must display notices in each department specifying wage rates for all workers (except supervisory, managerial, or confidential positions).

  1. Display of Rates of Wages in Every Industrial Establishment in Gujarat (Sections 26(2), 26(3)(a) and 26(3)(b), Rule 19(2))

Paymaster must display a notice specifying wage rates for all workers employed in the establishment (except supervisory or managerial staff).

  1. Form V: Display of Abstract in Gujarat (Section 26(3)(i), Rule 23)
    The abstract of the Act and the rules must be displayed under Section 25 in Form V.
  2. Responsibility for Payment of Wages in Gujarat (Section 3)

The employer, manager, or other responsible person is accountable for payment of wages under this Act if a contractor or designated person fails.

  1. Fixation of Wage Periods in Gujarat (Section 4)

Every person responsible for payment of wages shall fix wage periods, not exceeding one month.

  1. Time Period for Payment of Wages in Gujarat (Section 5(1))

Wages must be paid before expiry of: (a) 7th day if employees are fewer than 1,000, (b) 10th day if employees are 1,000 or more.

  1. Time Period for Payment of Wages in Case of Termination in Gujarat (Section 5(2))
    When employment is terminated, wages must be paid before the expiry of the second working day from termination.
  2. Payment of Wages to be Made on a Working Day in Gujarat (Section 5(4))
    All payments must be made on a working day, except in case of termination.
  3. Wages to be Paid in Current Currency Notes/Coins/Cheque/Bank Transfer in Gujarat
    (Section 6)

All wages must be paid in current coin or currency notes, or by cheque, or by crediting wages to the employee’s bank account.

  1. Deductions Which May Be Made from Wages in Gujarat (Section 7)
    Wages must be paid without deductions except those authorized under the Act. Deductions include those under Section 7(2) of the Payment of Wages Act, 1936. Withholding of increments, demotion, or suspension under proper rules is not considered a deduction.
  2. Total Amount of Deductions from Wages in Gujarat (Section 7(3))
    Deductions in any wage period cannot exceed 70% (for cooperative society payments) or 50% in any other case.
  3. Imposition of Fines by Employer in Gujarat (Section 8(1))

No fine may be imposed unless specified in a notice approved by the prescribed authority. Opportunity to show cause must be given, fine must not exceed prescribed limits, cannot be imposed on workers below 15 years, must be recovered within 90 days, and details must be recorded in a register.

  1. Display of Notice Specifying Acts and Omissions in Gujarat
    (Section 8(2))

A notice specifying acts and omissions must be exhibited in the prescribed manner on premises or prescribed places.

  1. Restriction on Imposing Fine in Gujarat (Section 8(3))

No fine may be imposed until the worker has been given an opportunity to show cause, and procedure as prescribed has been followed.

  1. Total Amount of Fine Which Can Be Imposed in Gujarat (Section 8(4))

The total amount of fine in any one wage period must not exceed 3% of wages payable in that period.

  1. Time Period for Recovery of Fine by Instalments in Gujarat (Section 8(6), (7))
    No fine shall be recovered by instalments or after expiry of 90 days from the date of imposition.
  2. Deductions for Absence of Duty in Gujarat (Section 9)

Deductions can be made only for absence from the place of work or refusal to work. Proportion of deduction cannot exceed proportion of absence. If 10 or more employees absent themselves without due notice, deduction may extend up to 8 days’ wages.

  1. Deductions for Damage or Loss in Gujarat (Section 10)
    Deductions for damage or loss cannot exceed the actual loss caused by neglect or default. Employees must be given an opportunity to show cause. All deductions and recoveries must be recorded in the prescribed register.
  2. Deductions for Amenity or Service Rendered by Employer in Gujarat (Section 11)
    Deductions for house accommodation or amenities may only be made if accepted as part of employment terms and must not exceed the value of such accommodation or amenity.

Penalty & Punishments

Section 20: Penalty for offences under the Act.—

Whoever being responsible for the payment of wages to an employed person contravenes any of the provisions of any of the following section, namely, section 5 except sub-section (4) thereof, section 7, section 8 except sub-section (8) thereof, section 9, section 10 except sub-section (2) thereof, and sections11 to 13, both inclusive, shall be punishable with fine which shall not be less than one thousand five hundred rupees but which may extend to seven thousand five hundred rupees.

Whoever contravenes the provisions of section 4, 8 [sub-section (4) of section 5, section 6, sub-section (8) of section 8, sub-section (2) of section 10 or section 25 shall be punishable with fine which may extend to three thousand seven hundred fifty rupees

If any person who has been convicted of any offence punishable under this Act is again guilty of an offence involving contravention of the same provision, he shall be punishable on a subsequent conviction with imprisonment for a term 6[with fine which shall not be less than three thousand seven hundred fifty rupees but which may extend to twenty-two thousand five hundred

Provided that for the purpose of sub-section, no cognizance shall be taken of any conviction made more than two years before the date on which the commission of the offence which is being punished came to the knowledge of the Inspector.

If any person fails or wilfully neglects to pay the wages of any employed person by the date fixed by the authority, in this behalf, he shall, without prejudice to any other action that may be taken against him, be punishable with an additional fine which may extend to 7[seven hundred fifty rupees for each day for which such failure or neglect continues.

Conclusion

The Act and Rules collectively safeguard employees’ rights by ensuring timely and transparent wage payments, restricting arbitrary deductions, and prescribing clear procedures for compliance. They also empower inspectors to oversee enforcement, thereby promoting accountability and fairness in the employer–employee relationship.

Disclaimer: The information contained in this Article is intended solely for personal non-commercial use of the user who accepts full responsibility of its use. The information in the article is general in nature and should not be considered to be legal, tax, accounting, consulting or any other professional advice. We make no representation or warranty of any kind, express or implied regarding the accuracy, adequacy, reliability or completeness of any information on our page/article. 

To stay updated Subscribe to our newsletter today

Explore other Legal updates on the 1-Comply and follow us on LinkedIn to stay updated 

Post Views: 86

Schedule A Demo