Payment of Wages Act, 1936 and Minimum Wages Act, 1948
Registers under the Payment of Wages Act, 1936 and the Minimum Wages Act, 1948
Two Acts share this page because in practice nobody keeps them apart. They look at the same monthly wage from opposite ends: the Payment of Wages side is concerned with what came off the wage — deductions, advances and the instalments that recover them — while the Minimum Wages side is concerned with the wage itself and with who earned it. The division is not perfectly clean, since a deduction for damage or loss is a register under both Acts, but read together they answer the two questions a wage record is usually asked: what was the wage, and what did the employee actually receive.
The deduction side is the awkward one, because an advance is not a single event that can be written down once. It is a balance that moves every month until it is cleared, and the figure that belongs in one month depends on every instalment recovered before it. CORGIS replays the recovery month by month across the period, so the outstanding balance shown against an advance is computed from the payroll history rather than carried forward by hand in a side sheet — which is where these registers usually drift out of step with the wages actually paid.
The Minimum Wages side is a set of five. The register of persons employed is the roster, and is the one register in the set that no numbered form prescribes; Form X sets out what each of those persons earned, laid out with the wage components configured for that company rather than a fixed set of columns; and overtime is kept in its own register, Form IV, instead of being folded into a single earnings figure, so hours worked beyond the normal day remain visible as hours and not just as an amount. Fines and deductions for damage or loss are kept apart from both of those, in Forms I and II, because a sum taken off a wage has to be traceable to the thing it was imposed for and not only to the month it landed in.
Those last two are where the two Acts meet in the data rather than only on the page. A fine or a deduction for damage is recorded once, in the same ledger that feeds the Payment of Wages register of deductions, and is then rendered on whichever Act's form is asked for. Nothing is entered a second time to produce the second register, which is the only way the two Acts can be relied on to show the same figure for the same event.
Who keeps this register set
Employers who pay wages to employed persons keep this pair alongside whichever Act governs the workplace itself. A shop or commercial establishment keeps them with its Shops & Establishments registers, a factory with the Factories Act set, and a principal employer engaging contract labour will find the same deductions and advances reflected in the contractor wage registers as well. Because both are central Acts, the registers look the same wherever the establishment is; what varies is the wage structure configured against the company.
7 registers CORGIS generates under this Act
Form IIRegister of Deductions
Deductions made for damage or loss under the Payment of Wages Act, drawn from the wage-deduction ledger. Each entry carries the cause recorded against it and the amount, and stays tied to the wage register for the same month, so a deduction cannot appear in one and be missing from the other.
Advance & Recovery RegisterRegister of Advances and Recoveries
Advances paid to employees and the amounts recovered against them, with the outstanding balance computed for the period rather than typed in. CORGIS works forward from the month the advance was paid, applying each recovery in turn, so the closing balance for any month follows from the recoveries already made.
Minimum WagesRegister of Persons Employed
The roster of persons employed for the month under the Minimum Wages Act, built from the employee records held for that company. No numbered form these Rules prescribe answers to what this register is, so CORGIS keeps it under its own name rather than borrowing a form number from a register that does something else. Joiners and leavers appear in the month they actually joined or left, so this roster and the register of wages cover the same people.
Minimum Wages Form XRegister of Wages
What each person employed earned for the month, as the register of wages Rule 26(1) calls for, with the company's configured wage components as the columns. Figures come from the computed payroll for the period, so the register carries the same earnings and deductions as the payslip issued for that month.
Minimum Wages Form IVRegister of Overtime
Overtime worked and paid in the month, per person employed. Hours come from the attendance grid, including the from and to times recorded against each overtime day, and the amount is the one carried into that month's wages register.
Minimum Wages Form IRegister of Fines
Fines imposed on employed persons during the month, as the register of fines Rule 21(4) calls for: the act or omission the fine was imposed for, the date, the amount, and the wage period it was recovered in. It is rendered from the same fines and deductions ledger that feeds the Payment of Wages registers on this page, so a fine recorded once appears on whichever Act's stationery an inspector asks for, without being entered a second time.
Minimum Wages Form IIRegister of Deductions for Damage or Loss
Deductions made for damage to or loss of goods entrusted to an employed person, as the register of deductions Rule 21(4) calls for, with the cause recorded against each and the wage period the amount was taken from. It reads the same ledger as the register of fines and as the Payment of Wages register of deductions, so one recorded deduction can be produced under either Act from the single entry that was made for it.
All seven are produced as Excel workbooks for the period you choose, and can be downloaded on their own or inside a single ZIP organised by Act. Because the advance balances are recomputed from payroll history each time rather than stored as a running figure, a register pulled today for an earlier month reads the same as the one pulled at the time — useful when an inspection asks for a stretch of months at once rather than the current one.
Generate these for your own establishment
CORGIS produces each of these as an Excel workbook for the period you choose, computed from the attendance and payroll data already held — individually, or bundled as one ZIP organised by Act.