Salary slip format in India: Form V, item by item

Form V is the wage slip prescribed by rule 52 of the Wages (Central) Rules, 2026: four header items and twelve numbered body items, issued electronically or on paper on or before wages are paid. The sample below is that document, filled in.

A filled-in sample

Every item filled with realistic rupee amounts, including the two contribution shares the form carries, drawn by the same renderer the generator uses.

Example Works Private Limited

14 Market Road, Pune 411001

Date of issue: 31 Oct 2026
Period: 2026-10

1	Name of employee	A. Sharma
2	Father's / Mother's / Spouse Name	R. Sharma
3	Designation	Accounts Clerk
4	UAN	100200300400
5	Bank Account Number	000111222333
6	Wage period	2026-10
7a	Rate of wages payable — Basic	₹15,000
7b	Rate of wages payable — DA	₹1,800
7c	Rate of wages payable — Allowances	₹1,200
8	Total attendance / unit of work done	26 days
9	Overtime wages	₹500
10	Gross wages payable	₹18,500
11a	Total 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
11b	Total 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
11c	Total deductions — Others	₹200
12	Net wages paid	₹16,149

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.

Item	Prints as	Required	Prints when empty
Date of issue	Date of issue	Required	Only when filled
Name of the Establishment	Name of the Establishment	Required	Only when filled
Address	Address	Required	Only when filled
Period	Period	Optional	Only when filled
1	Name of employee	Required	Only when filled
2	Father's / Mother's / Spouse Name	Optional	Only when filled
3	Designation	Required	Only when filled
4	UAN	Optional	Only when filled
5	Bank Account Number	Optional	Only when filled
6	Wage period	Required	Only when filled
7a	Rate of wages payable — Basic	Required	Only when filled
7b	Rate of wages payable — DA	Optional	Only when filled
7c	Rate of wages payable — Allowances	Optional	Only when filled
8	Total attendance / unit of work done	Required	Only when filled
9	Overtime wages	Optional	Only when filled
10	Gross wages payable	Required	Only when filled
11a	Total deductions — PF	Optional	Only when filled
11b	Total deductions — ESI	Optional	Only when filled
11c	Total deductions — Others	Optional	Only when filled
12	Net wages paid	Required	Only 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.

What the items ask for

The header names the establishment and the period the slip covers. The numbered body identifies the employee, states the period and the attendance again in the body's own item, then carries the wage components, the gross, the three deduction lines and the net. The wage period appears in both the header and item 6 — one fact printed twice — so the header and the body cannot state two periods.

The signature line under the form is conditional. It is required where the register is maintained physically, which is why a slip issued electronically may print without it.

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.

Computing the provident-fund share as basic × 12% and calling it the statutory figure.
The rate applies to wages as the Social Security Code defines them, which excludes some payments and treats excluded payments above half of total remuneration as wages. The basic line alone is not that base.
Source: Code on Social Security, 2020, Act 36 of 2020, s.2(88). Effective: 2025-11-21. Retrieved: 2026-11-10.
Applying the ₹25,000 provident-fund ceiling to a wage period that closed while the lower ceiling was in force.
The ceiling rose from ₹15,000 to ₹25,000 with effect from 2026-09-17. A wage period that ended before that date takes the ceiling that was in force then, which is why the rule version is bound to the period.
Source: Wage ceiling for Chapter III raised to ₹25,000/month, S.O. 5109(E). Effective: 2026-09-17. Retrieved: 2026-11-10.
Borrowing the provident-fund ceiling, or the provident-fund base, for the insurance line.
The insurance contribution has its own rate and its own ceiling, stated by the insurer and separate from the provident-fund ceiling. The two lines are figured on separate bases with separate caps.
Source: ESIC contribution page, ESIC contribution rates and ceiling. Effective: 2019-07-01. Retrieved: 2026-11-10.

Where to go next

Rule 52 and the form it prescribes — rule 52 quoted, with the item list and the repeal date.

Review status

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

Each statement on this page was checked against the instrument cited beside it, and the sample slip is drawn by the same renderer the generator previews. No third-party payroll practitioner has reviewed the figures yet.