The Government of Maharashtra has notified the Maharashtra Code on Wages Rules, 2026, vide Notification No. COW-0126/C.R.09/Lab-7 dated 5 November 2026, under the Code on Wages, 2019.
The notified Rules establish the revised procedural and compliance framework governing minimum wages, payment of wages, employee nominations, wage slips, maintenance of records and other related requirements in Maharashtra.
The key changes and their implications for employers are summarised below:
1. Classification of Occupations
The Rules prescribe classification of occupations under the following categories:
- Highly Skilled
- Skilled
- Semi-Skilled
- Unskilled
These classifications determine the applicable minimum wage rates based on the nature of work, skill requirements and level of expertise involved.
Employer Action: Employers should review their existing employee and worker classifications and ensure that the appropriate skill categories are mapped for minimum wage compliance.
2. Revision of Variable Dearness Allowance (VDA)
The Rules provide for the revision of Variable Dearness Allowance (VDA) twice a year, before 1 April and 1 October, based on the Average Consumer Price Index Number for Industrial Workers published by the Labour Bureau, Ministry of Labour and Employment, Government of India.
Employer Action: Employers should ensure that the applicable VDA revisions are incorporated into their minimum wage structures twice a year, in accordance with the prescribed timelines.
3. Display of Minimum Wage Rates
The Rules require minimum wage rates to be displayed in Marathi, English and Hindi at the establishment. A copy of the displayed notice is also required to be submitted to the Inspector-cum-Facilitator, either physically, electronically or through Speed Post.
Employer Action: Employers should ensure that minimum wage notices are displayed in all three prescribed languages and that a copy is submitted to the jurisdictional Inspector-cum-Facilitator through the prescribed mode.
4. Employee Nomination – Form VII
The Rules prescribe submission of Form VII by employees, either physically or electronically, nominating a person entitled to receive the amount standing to their credit in the event of their death before payment.
The following conditions are prescribed:
- Where an employee has a family at the time of making the nomination, the nomination must be in favour of the spouse, with preference to the spouse, followed by one or more other family members.
- Any nomination made in favour of a person outside the employee’s family, where the employee has a family, shall be invalid.
- Employees are required to submit a revised nomination upon acquiring a family, including following marriage.
- Where the nomination is wholly or partly in favour of a minor, the employee may appoint an adult family member as the guardian of the minor nominee. Where no adult family member is available, the employee may appoint any other person as the guardian.
- Where more than one nominee is appointed, the employee must specify the amount or share payable to each nominee, ensuring that the entire amount standing to their credit is covered.
Employer Action: Employers should facilitate the submission of Form VII by employees and maintain updated nomination records. Employees should also be advised to revise their nominations following marriage or any other relevant change in family circumstances.
5. Deposit of Amounts Due to Employees in the Event of Death or Missing Employee
The Rules prescribe a mechanism for depositing amounts payable to an employee where the amount becomes due after the employee’s death or where the employee’s whereabouts are not known.
Where the amount cannot be paid to the employee’s nominee within three months from the date on which the amount becomes payable, the employer is required to deposit the amount with the jurisdictional Assistant Commissioner of Labour, who shall subsequently disburse the amount to the eligible person.
Employer Action: Employers should establish an internal process to identify such pending payments and ensure that the prescribed deposit requirement is complied with where the amount remains unpaid within the specified period.
6. Deposit of Undisbursed Employee Dues – Rule 36
Rule 36 prescribes the procedure for depositing undisbursed employee dues under Section 44(1)(b) of the Code.
Where any amount payable to an employee remains undisbursed due to the absence of a nomination or for any other reason, and the amount cannot be paid to the employee or nominee within six months from the date it becomes payable, the employer is required to deposit the amount with the jurisdictional Assistant Commissioner of Labour.
The following requirements are prescribed:
- The deposit must be made before the expiry of the 15th day after the completion of the six-month period.
- The payment must be made through bank transfer or a crossed demand draft obtained from a scheduled bank in India.
- The demand draft, where applicable, must be drawn in favour of the jurisdictional Assistant Commissioner of Labour.
Employer Action: Employers should maintain a record of all undisbursed employee dues and monitor the six-month period to ensure that the amounts are deposited with the appropriate authority within the prescribed timeline.
7. Night Shifts and Weekly Rest Day
The Rules prescribe specific provisions for employees working in shifts extending beyond midnight.
- Where an employee works in a shift extending beyond midnight, the weekly rest day shall mean a continuous period of 24 hours commencing from the time the employee’s shift ends.
- The following day shall also be deemed to be a period of 24 hours commencing from the time the shift ends. The hours worked after midnight shall be reckoned in accordance with the specific provisions of the Rule.
Employer Action: Employers should review their night-shift scheduling, attendance and weekly-off records to ensure that the prescribed 24-hour rest period is provided to employees working beyond midnight.
8. Issuance of Wage Slips
The Rules require employers to issue wage slips to employees in the prescribed Form V, either electronically or otherwise.
Employer Action: Employers should ensure that wage slips are generated and issued in the prescribed format and within the applicable wage payment timeline.
9. Annual Return Filing
The annual return is required to be filed in accordance with the applicable requirements prescribed under the Occupational Safety, Health and Working Conditions Code, 2020 (OSH Code), and the relevant rules framed thereunder.
Employer Action: Wait for the OSH rules to be implemented