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Salary slip format: what the document looks like

A salary slip, a payslip and a pay stub are three regional names for one document: the wage slip an employer issues for a wage period. In India the prescribed form is Form V, and the sample below is that document filled in with realistic figures — not an empty wireframe.

A filled-in sample

Drawn with the same renderer the generator previews and the print action prints, for a wage period after the current provident-fund ceiling took effect.

Example Works Private Limited

14 Market Road, Pune 411001

Date of issue
31 Oct 2026
Period
2026-10
1Name of employeeA. Sharma
2Father's / Mother's / Spouse NameR. Sharma
3DesignationAccounts Clerk
4UAN100200300400
5Bank Account Number000111222333
6Wage period2026-10
7aRate of wages payable — Basic₹15,000
7bRate of wages payable — DA₹1,800
7cRate of wages payable — Allowances₹1,200
8Total attendance / unit of work done26 days
9Overtime wages₹500
10Gross wages payable₹18,500
11aTotal deductions — PF₹2,016

12% × ₹16,800 · rounded to the nearest rupee · below the ceiling ₹25,000

G.S.R. dated 2026-07-01, para 18 · S.O. 5109(E) · EPFO circular · in force 17 Sept 2026

11bTotal deductions — ESI₹135

0.75% × ₹18,000 · rounded up to the next rupee · below the ceiling ₹21,000

ESIC contribution rates and ceiling · G.S.R. 343(E)-series, Rule 19 · in force 1 Jul 2019

11cTotal deductions — Others₹200
12Net wages paid₹16,149

Form V · Wages (Central) Rules, 2026 — Rule 52, wage slips in Form V · G.S.R. 343(E) / S.O. 343(E), Rule 52 · read 10 Nov 2026

Every item of Form V

Every item of the prescribed form, in the order it prints. A mandatory item left blank is named before printing; an optional item left blank is omitted from the document rather than printed as an empty line.

ItemPrints asRequiredPrints when empty
Date of issueDate of issueRequiredOnly when filled
Name of the EstablishmentName of the EstablishmentRequiredOnly when filled
AddressAddressRequiredOnly when filled
PeriodPeriodOptionalOnly when filled
1Name of employeeRequiredOnly when filled
2Father's / Mother's / Spouse NameOptionalOnly when filled
3DesignationRequiredOnly when filled
4UANOptionalOnly when filled
5Bank Account NumberOptionalOnly when filled
6Wage periodRequiredOnly when filled
7aRate of wages payable — BasicRequiredOnly when filled
7bRate of wages payable — DAOptionalOnly when filled
7cRate of wages payable — AllowancesOptionalOnly when filled
8Total attendance / unit of work doneRequiredOnly when filled
9Overtime wagesOptionalOnly when filled
10Gross wages payableRequiredOnly when filled
11aTotal deductions — PFOptionalOnly when filled
11bTotal deductions — ESIOptionalOnly when filled
11cTotal deductions — OthersOptionalOnly when filled
12Net wages paidRequiredOnly when filled

The item numbers and labels are transcribed from the form; the mandatory set is the identity, period and amount skeleton of the document, and the optional items are the fields many small employers genuinely do not hold.

Source: Wages (Central) Rules, 2026, G.S.R. 343(E) / S.O. 343(E), Rule 52. Effective: 2026-05-08. Retrieved: 2026-11-10.

Three mistakes to check for

Each one is a real failure found in circulated templates and payroll sheets, stated with the instrument that settles the correct practice.

  1. Filling the header’s Period and the body’s Wage period from two different inputs, so the two positions state two different months.

    The form names the period in both positions — the header’s fourth item and the body’s sixth — and both are one fact about one wage period, so a single input has to feed both.

    Source: Wages (Central) Rules, 2026, G.S.R. 343(E) / S.O. 343(E), Rule 52. Effective: 2026-05-08. Retrieved: 2026-11-10.

  2. Rounding both contribution lines the same way, usually to the nearest rupee, and losing a rupee on the insurance line each month.

    The insurance share is rounded to the next higher rupee, per employee, while the provident-fund share is knocked to the nearest rupee. The direction belongs to the rule, not to the calculator.

    Source: Social Security (Central) Rules, 2026, G.S.R. 343(E)-series, Rule 19. Effective: 2026-05-08. Retrieved: 2026-11-10.

  3. Citing the Payment of Wages Act 1936 as the authority for the slip, as most downloadable templates still do.

    The 1936 Act was repealed with effect from 2025-11-21. The form is prescribed by rule 52 of the Wages (Central) Rules, 2026, and that is the instrument to cite.

    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.

Where to go next

Rule 52 and the form it prescribes — quoted from the instrument, with its effective date.

Review status

Page reviewed:
2026-11-13
Rules verified:
2026-11-10

The field table, the sample slip and the mistakes on this page were checked against the instrument cited beside each one. No third-party payroll practitioner has reviewed them yet.