• Neha Verma
  • img September 10, 2026

MANDATORY REGISTERS & RECORDS

Mandatory registers are statutory records that employers are required to maintain to document employee details, attendance, wages, leave, overtime, accidents and contract labour, as applicable. These records help demonstrate labour law compliance, ensure transparency and support inspections and audits. Requirements may vary based on the state, establishment type, employee strength and applicable labour laws.

MANDATORY REGISTERS & RECORDS

 

REGISTER

FORM NO.

REQUIREMENTS

WHO NEEDS IT

Attendance Register cum Muster Roll

Form IX (Wage Code)

Daily attendance of each employee: name, date, in-time, out-time, shift

All establishments covered under the Code on Wages

Employee Register

Form I (Wage Code)

Name, designation, date of joining, wage rate, PF/ESI numbers

All establishments

Register of Wages, Overtime, Fines and Deductions

Form IV (Wage Code)

Wages paid, overtime hours and rate, fines, deductions

All establishments

Wage Slip

Form V (Wage Code)

Itemised payslip issued to employee before or on payment day

All employers electronic or physical

Leave Register

State-specific

Type of leave, days taken, balance, approval details

All establishments state S&E Acts

Overtime Register

Form T / state equivalent

Employee name, date, hours of overtime, rate paid, total

Factories and establishments with OT workers

Accident Register

Form 36 / state equivalent

Details of any workplace accidents or injuries

Factories and higher-risk establishments

Contract Labour Register

Separate register

Contractor name, labour deployed, wages paid, attendance

Establishments engaging contract workers

 

Important Notes

  • Maintain all statutory registers up to date and accurately.
  • Requirements may vary based on State, establishment type and employee strength.
  • Keep records available for labour inspections/audits.
  • Maintain records for the prescribed retention period.
  • Electronic maintenance is permitted where legally allowed.
  • Review registers periodically for missing or incorrect entries.
  • Verify the latest applicable Form/format before maintaining the register.
  • For multi-state operations, ensure state-wise compliance.

 

ATTENDANCE COMPLIANCE CHECKLIST FOR 2026

The following checklist sets out the key statutory attendance and employment record-keeping requirements, together with additional compliances applicable based on the nature, size and operational characteristics of the establishment.

 

Mandatory (Non-Negotiable)

Also Required Where Applicable

  • Attendance register maintained digitally (Form IX or equivalent)
  • Employee register with name, designation, wage rate (Form I)
  • Wages, overtime and deductions register (Form IV)
  • Wage slip issued to every employee before or on pay day (Form V)
  • Leave register per state Shops and Establishments Act
  • Overtime register if any employees work beyond standard hours
  • All registers preserved for minimum 5 years
  • Records available for inspection at any time during working hours
  • Contract labour register if contract workers are engaged
  • Accident register for factories and higher-risk establishments
  • Standing Orders certified and displayed (300+ workers)
  • Shops & Establishments licence renewed as per state cycle
  • Principal employer registration under OSH Code (contract labour)
  • Women night shift provisions documented (transport, consent, safety)
  • Annual health check-up records for employees above 40 years
  • POSH committee constitution and annual report (10+ employees)

 

 

 

Author Bio
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Neha Verma

briefcase Created with Sketch Beta. Company: Company Secretary
Designation: CS Management Trainee
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Gender: female

Curious about how law, governance and business come together to shape better organisations. Focused on continuous learning, practical exposure and developing a strategic... View Full Profile

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