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Taxmann's Minimum Wages Act 1948 with Rules

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Contents MINIMUM WAGES ACT, 1948 PAGE

1. Short title and extent

1

2. Interpretation

1

3. Fixing of minimum rates of wages

5

4. Minimum rate of wages

12

5. Procedure for fixing and revising minimum wages

13

6. [Omitted by the Minimum Wages (Amendment) Act, 1957, w.e.f. 17-9-1957]

14

7. Advisory Board

14

8. Central Advisory Board

14

9. Composition of committees, etc.

15

10. Correction of errors

16

11. Wages in kind

17

12. Payment of minimum rates of wages

19

13. Fixing hours for a normal working day, etc.

20

14. Overtime

21

15. Wages of worker who works for less than normal working day

22

16. Wages for two or more classes of work

23

17. Minimum time rate wages for piece work

23

18. Maintenance of registers and records

24

19. Inspectors

25

20. Claims

27

21. Single application in respect of a number of employees

32

22. Penalties for certain offences

34 I-5


CONTENTS

I-6 PAGE

22A. General provision for punishment of other offences

35

22B. Cognizance of offences

36

22C. Offences by companies

38

22D. Payment of undisbursed amounts due to employees

41

22E. Protection against attachment of assets of employer with Government

41

22F. Application of Payment of Wages Act, 1936, to scheduled employments

42

23. Exemption of employer from liability in certain cases

42

24. Bar of suits

43

25. Contracting out

44

26. Exemptions and exceptions

44

27. Power of State Government to add to Schedule

45

28. Power of Central Government to give directions

47

29. Power of the Central Government to make rules

47

30. Power of appropriate Government to make rules

47

30A. Rules made by Central Government to be laid before Parliament 31. Validation of fixation of certain minimum rates of wages

48 49

SCHEDULE

51

SUBJECT INDEX

57

MINIMUM WAGES (CENTRAL) RULES, 1950 CHAPTER I PRELIMINARY 1. Short title and extent

59

2. Interpretation

59 CHAPTER II

MEMBERS AND STAFF, AND MEETINGS OF THE BOARD, COMMITTEE AND ADVISORY COMMITTEE 3. Term of office of the members of the Committee and the Advisory Committee

60

4. Term of office of members of the Board

60

4A. Nomination of substitute members

60


I-7

CONTENTS PAGE

5. Travelling allowance 6. Staff 7. Eligibility for re-nomination of the members of the Committee, Advisory Committee and the Board 8. Resignation of the Chairman and members of the Committee, and the Board and filling of casual vacancies 9. Cessation and restoration of membership 10. Disqualification 11. Meetings 12. Notice of meetings 13. Chairman 14. Quorum 15. Disposal of business 16. Method of voting 17. Proceedings of the meetings

60 60 61 61 61 61 62 62 62 62 62 63 63

CHAPTER III SUMMONING OF WITNESSES BY THE COMMITTEE, ADVISORY COMMITTEE AND THE BOARD AND PRODUCTION OF DOCUMENTS 18. Summoning of witnesses and production of documents

63

19. Expenses of witnesses

64 CHAPTER IV

COMPUTATION OF PAYMENT OF WAGES, HOURS OF WORK AND HOLIDAYS 20. Mode of computation of the cash value of wages 21. Time and conditions of payment of wages and the deductions permissible from wages 22. Publicity to the minimum wages fixed under the Act 23. Weekly day of rest 24. Number of hours of work which shall constitute a normal working day 24A. Night shifts 25. Extra wages for overtime 26. Form of registers and records 26A. Preservation of registers 26B. Production of registers and other records

64 64

26C.

72

68 68 70 70 70 71 72 72


CONTENTS

I-8 PAGE

CHAPTER V CLAIMS UNDER THE ACT 27. Applications

72

28. Authorisation

73

29. Appearance of parties

73 CHAPTER VI

SCALE OF COSTS IN PROCEEDINGS UNDER THE ACT 30. Costs

73

31. Court-fees

73 CHAPTER VII MISCELLANEOUS

32. Saving

74

FORM I:

[Omitted by the Ease of Compliance to Maintain Registers under Various Labour Laws Rules, 2017, w.e.f. 21-2-2017]

74

FORM II:

[Omitted by the Ease of Compliance to Maintain Registers under Various Labour Laws Rules, 2017, w.e.f. 21-2-2017]

74

FORM III:

8QL¿HG $QQXDO 5HWXUQ

74

FORM IV:

[Omitted by the Ease of Compliance to Maintain Registers under Various Labour Laws Rules, 2017, w.e.f. 21-2-2017]

77

FORM V:

[Omitted by the Ease of Compliance to Maintain Registers under Various Labour Laws Rules, 2017, w.e.f. 21-2-2017]

77

FORM VI:

)RUP RI $SSOLFDWLRQ E\ DQ (PSOR\HH 8QGHU 6HFWLRQ

77

FORM VIA: )RUP RI *URXS $SSOLFDWLRQ XQGHU VHFWLRQ

78

FORM VII:

)RUP RI $SSOLFDWLRQ E\ DQ ,QVSHFWRU RU 3HUVRQ $FWLQJ ZLWK WKH 3HUPLVVLRQ RI WKH $XWKRULW\ XQGHU VHFWLRQ

80

FORM VIII: )RUP $XWKRULW\ LQ )DYRXU RI D /HJDO 3UDFWLWLRQHU RU DQ\ RI¿FLDO RI D 5HJLVWHUHG 7UDGH 8QLRQ 5HIHUUHG WR LQ 6HFWLRQ

81

FORM IX:

81

)RUP RI 6XPPRQV WR WKH 2SSRQHQW WR $SSHDU EHIRUH WKH $XWKRULW\ ZKHQ DQ DSSOLFDWLRQ XQGHU VXE VHFWLRQ RI VHFWLRQ RU XQGHU VHFWLRQ LV (QWHUWDLQHG

FORM IXA: 1RWLFH

82

FORM X:

[Omitted by the Ease of Compliance to Maintain Registers under Various Labour Laws Rules, 2017, w.e.f. 21-2-2017]

87

FORM XI:

:DJH 6OLS

88


I-9

CONTENTS PAGE

MINIMUM WAGES (CENTRAL ADVISORY BOARD) RULES, 2011 1. Short title and commencement

89

2. Definitions

89

3. Constitution of the Central Advisory Board

89

4. Term of office of members

90

5. Eligibility for re-nomination

91

6. Resignation

91

7. Cessation of restoration of membership

91

8. Meeting

91

9. Notice of meetings

91

10. Chairman of the meeting

92

11. Quorum

92

12. Disposal of business

92

13. Method of voting

92

14. Decision by majority

92

15. Proceedings of the meeting

92

EASE OF COMPLIANCE TO MAINTAIN REGISTERS UNDER VARIOUS LABOUR LAWS RULES, 2017 1. Short title and commencement

94

2. Maintenance of registers under certain labour related laws

94

3. Amendment of certain rules

95

SCHEDULE

101

FORM A : Format of employee register

101

FORM B : Format for wage register

102

FORM C : Format of register of loan/recoveries

102

FORM D : Format of attendance register

103

FORM E : Format of register of rest/leave/leave wages under the Mines Act, 1952, the Sales Promotion Employees (Conditions of Service) Act, 1976 and the Working Journalists (Conditions of Service) and Miscellaneous Provisions Act, 1957

103


Minimum Wages Act, 1948 [shall be repealed by Code on Wages, 2019, [MXL IƇIGX JVSQ E HEXI ]IX XS FI RSXMƈIHA [11 OF 1948]*

An Act to provide for fixing minimum rates of wages in certain employments. WHEREAS it is expedient to provide for fixing minimum rates of wages in certain employments; It is hereby enacted as follows:— Short title and extent. 1. (1) This Act may be called the Minimum Wages Act, 1948. (2) It extends to the whole of India 1[***]. COMMENTS SECTION NOTES

1.1 Short Title [Section 1(1)] Sub-section 1 of section 1 of the Act declares the name of the legislation as the “Minimum

Wages Act, 1948.” 1.2 Territorial Extent [Section 1(2)] The Act applies to the entire geographical territory of India.

Interpretation. 2. In this Act, unless there is anything repugnant in the subject or context,— 2

[(a) “adolescent” means a person who has completed his fourteenth year of age but has not completed his eighteenth year;

*Dated 15-3-1948. 1. Words “except the State of Jammu and Kashmir” omitted by the Central Labour Laws (Extension to Jammu and Kashmir) Act, 1970, w.e.f. 1-9-1971. Earlier, the quoted words were substituted for “except Part B States” by the Part B States (Laws) Act, 1951. 2. Substituted for clause (a) by the Child Labour (Prohibition and Regulation) Act, 1986, w.e.f. 23-12-1986. Earlier, clause (a) was amended by the Minimum Wages (Amendment) Act, 1954, w.e.f. 20-5-1954.

1


S. 2

MINIMUM WAGES ACT, 1948

2

(aa) “adult” means a person who has completed his eighteenth year of age;] (b) “appropriate Government” means,— (i) in relation to any scheduled employment carried on by or under the authority of the 3[Central Government or a railway administration], or in relation to a mine, oilfield or major port, or any corporation established by 4[a Central Act], the Central Government, and (ii) in relation to any other scheduled employment, the State Government; 5

[(bb) “child” means a person who has not completed his fourteenth year of age;] (c) “competent authority” means the authority appointed by the appropriate Government by notification in its Official Gazette to ascertain from time to time the cost of living index number applicable to the employees employed in the scheduled employments specified in such notification; (d) “cost of living index number”, in relation to employees in any scheduled employment in respect of which minimum rates of wages have been fixed, means the index number ascertained and declared by the competent authority by notification in the Official Gazette to be the cost of living index number applicable to employees in such employment; (e) “employer” means any person who employs, whether directly or through another person, or whether on behalf of himself or any other person, one or more employees in any scheduled employment in respect of which minimum rates of wages have been fixed under this Act, and includes, except in sub-section (3) of section 26,— (i) in a factory where there is carried on any scheduled employment in respect of which minimum rates of wages have been fixed under this Act, any person named under 6[clause (f) of sub-section (1) of section 7 of the Factories Act, 1948 (63 of 1948)], as manager of the factory; (ii) in any scheduled employment under the control of any Government in India in respect of which minimum rates of wages have been fixed under this Act, the person or authority appointed by such Government for the supervision and control of employees or where no person or authority is so appointed, the head of the department; (iii) in any scheduled employment under any local authority in respect of which minimum rates of wages have been fixed under this Act, the person appointed by such authority for the supervision and

3. Substituted for “Central Government, by a railway administration” by the Minimum Wages (Amendment) Act, 1957, w.e.f. 17-9-1957. 4. Substituted for “an Act of the Central Legislature” by the Adaptation of Laws Order, 1950. 5. Inserted by the Child Labour (Prohibition and Regulation) Act, 1986, w.e.f. 23-12-1986. 6. Substituted for “clause (e) of sub-section (1) of section 9 of the Factories Act, 1934 (25 of 1934)” by the Minimum Wages (Amendment) Act, 1954, w.e.f. 20-5-1954.


3

MINIMUM WAGES ACT, 1948

S. 2

control of employees or where no person is so appointed, the chief executive officer of the local authority; (iv) in any other case where there is carried on any scheduled employment in respect of which minimum rates of wages have been fixed under this Act, any person responsible to the owner for the supervision and control of the employees or for the payment of wages; COMMENTS SECTION NOTES

2.1 Adolescent [Section 2(a)] Adolescent refers to a person aged between 14 and 18 years.

2.2 Adult [Section 2(aa)] Adult refers to a person who has attained the age of 18 years.

2.3 Child [Section 2(bb)] Refers to a person under 14 years of age.

2.4 Cost of Living Index Number [Section 2(d)] Refers to an officially declared number reflecting changes in the cost of living. It is used as a benchmark to adjust minimum wages periodically.

2.5 Wages [Section 2(h)] Encompasses monetary remuneration for work but excludes: Value of amenities like accommodation, light, water, or medical attendance. Employer contributions to Provident Fund or Pension Fund. Allowances for travel or expenses incurred due to job nature. Gratuity payable at discharge.

2.6 Employee [Section 2(i)] Includes all persons hired for manual, skilled, unskilled, or clerical work in scheduled

employment, whether in-house or as out-workers. Excludes members of the Armed Forces of the Union.

CASE LAWS Scheduled Employment – Applicability to Quarrying Operations - The Supreme

Court ruled that the employment of workers in the quarrying of Shahabad stone does not fall under “stone breaking or stone crushing” as defined in Item 8, Part I of the Schedule to the Minimum Wages Act. It distinguished quarrying of stratified limestone, used for flooring and roofing, from the commercial activities of breaking and crushing non-stratified rock for fragments. The judgment clarified that minimum wages fixed for stone breaking or crushing cannot extend to operations involving the quarrying of Shahabad stone. – Labour Inspector (Central) Hyderabad v. Chittapur Stone Quarrying Co. Pvt. Ltd. AIR 1972 SC 1177. Definition of Employee – Exclusion of Teachers - The Supreme Court held that

teachers of educational institutions cannot be classified as “employees” under section 2(i) of the Minimum Wages Act. It ruled that teaching is neither manual nor clerical work, whether skilled or unskilled, and thus falls outside the scope of the Act. Consequently,


Minimum Wages Act 1948 with Rules – Bare Act with Section Notes AUTHOR : PUBLISHER : DATE OF PUBLICATION : EDITION : ISBN NO : No. of Pages : BINDING TYPE :

Taxmann’s Editorial Board Taxmann December 2025 2026 Edition 9789371261692 116 Paperback

Rs. 165 DESCRIPTION Minimum Wages Act 1948 with Rules [Bare Act with Section Notes] by Taxmann presents the updated text of the Act, the corresponding Central Rules, and related statutory instruments. This 2026 Edition compiles essential amendments, clarifications, and commentary notes for a practical and foundational understanding of minimum wage laws. This book is intended for the following audience: • Law Practitioners & Advocates • Judges & Judicial Officers • Employers & HR Professionals • Trade Unions & Labour Representatives • Students & Academics The Present Publication is the 2026 Edition, covering the amended and updated text of the Minimum Wages Act [Act No. 11 of 1948] and Rules, with the following noteworthy features: • [Complete Text & Central Rules] Covers the Act, Rules, and Advisory Board Rules • [Ease of Compliance Rules] Consolidated procedures for register maintenance • [Section-wise Notes] Concise guidance, case law references, and clarity on scope/application • [Updated Amendments] Reflecting changes up to date • [Pre-amendment Provisions] Footnotes detailing earlier legal positions • [User-friendly Format] Quick cross-referencing, detailed headings, and sub-headings • [Practical Utility] Ready-to-use formats for wage slips, muster rolls, etc.

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