Maharashtra Wage Rules, 2026 Notified: Key Changes Every Employer Must Know
Framed under Section 67 of the Code on Wages, 2019. In force from 5 November 2026.
Overview
The Labour Department, Government of Maharashtra, has notified the Maharashtra Wage Rules, 2026 in the Maharashtra Government Gazette (Extraordinary, Part I-L, No. 98) dated 5 November 2026. The Rules are framed under Section 67 of the Code on Wages, 2019 and were pre-published earlier as required.
The Rules supersede the Maharashtra Minimum Wages Rules, 1963 and the Maharashtra Payment of Wages Rules, 1963. They apply to the whole State and come into force on the date of publication, so there is no transition window. Employers with establishments in Maharashtra should move to the new registers, wage slip and deduction procedures right away.
1. Minimum Wages (Chapter II)
Wage computation (Rule 3)
| Conversion | Formula | Rounding |
|---|---|---|
| Hourly rate | Daily rate ÷ 8 | Fraction of ½ or more rounded up; less than ½ ignored |
| Monthly rate | Daily rate × 26 | Same rounding rule |
| Week of less than 6 days | Daily rate derived from the hourly rate | Applies to 5-day and 5.5-day weeks |
The State will notify the criteria for fixing minimum wages separately. State Government employees are excluded from minimum wage fixation under the Code.
VDA, working hours and weekly rest (Rules 4 to 9)
- VDA is revised twice a year, before 1 April and before 1 October, based on CPI-IW published by the Labour Bureau.
- A normal working day is 8 hours, and total working hours cannot exceed 48 hours a week.
- The weekly rest day is ordinarily Sunday (or Saturday and Sunday for a shorter week). The employer may fix other days, but must notify the rest days, and any change to them, in advance.
- Work on a rest day is allowed only with a substituted rest day, and no employee may work more than 10 consecutive days without a full rest day.
- Rest-day work is paid at the overtime rate, which is not less than twice the normal rate.
- A week begins at midnight on Saturday. For night shifts, the rest day is 24 consecutive hours from the end of the shift.
- The longer wage period for minimum wages is one month.
2. Payment of Wages: Fines & Deductions (Chapter III)
| Rule | Subject | Requirement | Timeline |
|---|---|---|---|
| 11 | Deduction ceiling | Total deductions capped at 50% of wages; any excess is carried forward to later wage periods | ≤ 50% per month |
| 12 | Approval of fines list | Additional or Deputy Commissioner of Labour (divisional level) | Prior approval |
| 13 | Fines notice | Displayed in Marathi, Hindi and English at conspicuous places; copy to the Inspector-cum-Facilitator | Before imposing fines |
| 14 | Imposition of fine | Show-cause notice to the employee, written or electronic | Reply: 7 days Intimation: 15 days |
| 15 | Deduction for absence | Intimation to the employee and an opportunity to reply | Reply: 7 days Intimation: 15 days |
| 16 | Damage or loss | Written explanation of the loss and how the employee’s neglect or default caused it | Reply: 7 days Intimation: 15 days |
| 17 | Recovery of advances | Instalments not exceeding 50% of wages; recorded in Form IV | Per wage period |
3. Registers, Wage Slip & Forms (Chapter VI)
| Form | Purpose |
|---|---|
| Form I | Employee Register (36 fields, including UAN, ESIC IP, skill category and employment type) |
| Form II | Single application for claims, which can be filed for a group of employees and includes gender discrimination claims |
| Form III | Appeal under Section 49(1) |
| Form IV | Register of Wages, Overtime, Advances, Fines and Deductions for Damage/Loss |
| Form V | Wage Slip, issued on or before the date of payment |
| Form VI | Compounding application (Part A) and Composition Certificate (Part B) |
| Form VII | Nomination Form |
| Form VIII | Notices issued by the Authority and the Appellate Authority |
| Form IX | Attendance Register-cum-Muster Roll |
- Registers may be kept electronically or physically and must be preserved for 5 years after the last entry.
- An employer’s appeal is admitted only after the claim amount is deposited with the Appellate Authority.
- Compounding: compoundable offences are settled at 50% of the maximum fine, payable within 30 days. The certificate is issued within 10 days of payment.
4. Dues, Contractors & Annual Return
- Nomination (Form VII) is mandatory. Where the employee has a family, the nomination must favour the spouse or family members. A fresh nomination is required after marriage.
- Undisbursed dues must be deposited with the Assistant Commissioner of Labour: after 3 months in the case of death or an untraceable employee, and within 15 days after 6 months in other cases.
- The principal employer must pay the contractor the wage amount due, and must pay minimum bonus if the contractor defaults.
- The annual return is filed electronically in the form prescribed under the OSH Code, 2020 rules.
5. Gaps to Watch
- No Schedule annexed, although Rule 2 defines “Schedule”. Minimum wage rates will come through separate notifications.
- Rule 8 categories not notified. The categories allowed to work beyond normal hours have not yet been listed.
- Minimum wage criteria pending under Rule 3(1).
- Drafting points: the English and Marathi texts differ in Rule 21, and Form VI has section reference errors.
6. Employer Action Checklist
- Classify employees as Highly Skilled, Skilled, Semi-skilled or Unskilled
- Migrate to Forms I, IV and IX, and switch to the Form V wage slip
- Update the payroll engine for ÷8 and ×26 with the prescribed rounding, and 2x pay for rest-day work
- Fix weekly rest days, display the notice, and block more than 10 consecutive working days
- Get the fines list approved and display it in Marathi, Hindi and English
- Adopt the 7-day and 15-day show-cause and intimation templates
- Apply the 50% cap on deductions and advances
- Collect Form VII nominations from all employees
- Verify contractor wage and bonus payments
- Set up 5-year retention of records and calendar the April and October VDA revisions
Need the Formats?
Ready-to-use formats of Forms I to IX, the wage slip, the fines notice and show-cause templates are available, along with our detailed analysis PDF of the Maharashtra Wage Rules, 2026. For formats, please contact us.
Labour Laws · Corporate Laws · POSH Compliance
Faridabad (HO) · New Delhi · Gurgaon · Noida
+91 80765 28319 · csavik.g@gmail.com
Disclaimer: This article summarises the Maharashtra Wage Rules, 2026 as published in the Maharashtra Government Gazette dated 5 November 2026, for general information only. It is not a legal opinion. The official Gazette text prevails.