Form V under rule 52 of the Wages (Central) Rules, 2026
The wage slip Indian establishments issue is prescribed, not chosen. This page quotes the rule that prescribes it, names the items the form carries, and records the statute it replaced.
Rule 52, quoted
“Every employer shall issue wage slips, electronically or in physical form to the employees in Form V under sub-section (3) of section 50 on or before payment of wages.”
Rule 52 prescribes Form V for wage slips issued electronically or in physical form, and requires the slip to be issued on or before payment of wages.
Source: Wages (Central) Rules, 2026, G.S.R. 343(E) / S.O. 343(E), Rule 52. Effective: 2026-05-08. Retrieved: 2026-11-10.
The items the form carries
Two parts, in the order the document sets them. The header carries the establishment and the period: Date of issue, Name of the Establishment, Address, Period. The numbered body carries the employee, the period again, the wage components, the gross, the deduction lines and the net.
- 1Name of employeeRequired
- 2Father's / Mother's / Spouse NameOptional
- 3DesignationRequired
- 4UANOptional
- 5Bank Account NumberOptional
- 6Wage periodRequired
- 7aRate of wages payable — BasicRequired
- 7bRate of wages payable — DAOptional
- 7cRate of wages payable — AllowancesOptional
- 8Total attendance / unit of work doneRequired
- 9Overtime wagesOptional
- 10Gross wages payableRequired
- 11aTotal deductions — PFOptional
- 11bTotal deductions — ESIOptional
- 11cTotal deductions — OthersOptional
- 12Net wages paidRequired
The numbered items are transcribed from the form. Items 7 and 11 each carry three lettered lines, which is how sixteen items come out of twelve numbers.
Source: Wages (Central) Rules, 2026, G.S.R. 343(E) / S.O. 343(E), Rule 52. Effective: 2026-05-08. Retrieved: 2026-11-10.
The statute this replaced
The Payment of Wages Act 1936 was repealed with effect from 2025-11-21, so a template that still cites it rests on a repealed statute.
Source: Code on Wages, 2019 — s.69 repeals the Payment of Wages Act 1936, Act 29 of 2019, s.69. Effective: 2025-11-21. Retrieved: 2026-11-10.
A template that still cites the 1936 Act is citing a repealed statute. The instrument to cite is the rule that prescribes the form, with the date it took effect.
Where to go next
Review status
- Page reviewed:
- 2026-11-13
- Rules verified:
- 2026-11-10
The quotation, the item list and the repeal date on this page were checked against the gazette and the repealing section on this date. No third-party payroll practitioner has reviewed them yet.