A register of overtime records every hour a worker puts in beyond the normal working day and the extra wages paid for it. Under the Code on Wages (Central) Rules, 2026, overtime is not a separate book: hours appear in the attendance register-cum-muster roll (Form IX) and the money in Form IV, the combined register of wages, overtime, advances, fines and deductions. The rate itself is fixed by the Code on Wages at not less than twice the normal rate.

What you are recording against

Overtime exists only relative to a limit, so the register has to carry the limit too. Under the OSH Code the threshold is 8 hours a day and 48 a week, down from the 9-hour daily limit under the Factories Act. The quarterly cap is 144 hours in the central sphere under the Central Rules notified 8 May 2026, and between roughly 50 and 125 hours in state-sphere establishments depending on the state. A register that only logs hours, with no running quarterly total, cannot show you are inside the cap.

For each entry, capture the date, hours actually worked, normal hours, overtime hours, the rate applied, the amount, and who approved the extra work. Take a daily wage of Rs 800 for an 8-hour day: the hourly rate is Rs 100, the overtime rate is Rs 200, and 5 hours of overtime in the wage period is Rs 1,000. The base for the “normal rate” follows the wage definition, so confirm what your rules treat as wages before fixing the formula. Overtime pay covers who qualifies at all, since managerial and many white-collar roles fall outside it.

Central or state, and how long to keep

The Central Rules apply where the Centre is the appropriate government, which excludes most private establishments. State rules are still being finalised, so confirm the format and retention period with your state. Under Rule 51 the central registers must be preserved for five years after the last entry. Secondary summaries also report a separate OSH register of wages, overtime and deductions, so factories should check whether one export serves both.

Frequently asked questions

Do I need a separate overtime register?

Under the Central Rules, no: overtime hours sit in Form IX and payments in Form IV. A state or the OSH rules may prescribe differently, so check your applicable rules.

Can overtime be logged electronically?

Yes, Rule 51 permits electronic maintenance. A time and attendance system that flags the quarterly cap is easier to defend than a spreadsheet.

What if the extra hours were never approved?

An inspector will compare the register to attendance and gate records, which show hours actually worked, so unrecorded overtime is the bigger risk. Treat pre-approval as a control on cost, not as a reason to leave hours off the register, and confirm the position for your workers with your labour counsel.

Price the hours before they hit payroll with the Overtime Pay Calculator.