“Statutory compliance registers” is the working name for the set of records an Indian establishment must keep to prove it follows labour law: who is employed, when they worked, what they were paid, and what was deducted. It is a family of registers, not one book, and under the Code on Wages (Central) Rules, 2026 the core set is the register of wages and its companions.

The core set under the Codes

Rule 51 of the Code on Wages (Central) Rules, 2026 prescribes the Employee Register (Form I), the combined register of wages, overtime, advances, fines and deductions (Form IV) and the Attendance Register-cum-Muster Roll (Form IX), with a wage slip in Form V. Electronic or paper both work, and records must be kept for five years after the last entry. Detail on the overtime and deduction entries sits in the overtime and deductions, fines and advances pages, and the attendance side in muster roll.

The OSH Code rules add safety-linked records such as a register of accidents and dangerous occurrences and a register of leave with wages, as summarised by law-firm notes on the Central Rules. Shops and establishments registers, and anything specific to contract labour or inter-state workers, depend on the state or sector.

Which rulebook you follow depends on who the appropriate government is. The Central Rules cover establishments under the Centre; most private employers answer to state rules, which are still being finalised, with about ten states final as of late September 2026. Until yours notifies, the older law’s formats generally continue, so confirm with the state labour department.

Replacing paper with software

An HRMS or compliance software does not remove the duty, it removes the copying. The test is whether the system can produce each prescribed form for any past period, show the underlying attendance and payroll rows, and hand it to an inspector on demand. Check that edits are logged, that a closed month cannot be quietly changed, and that exports survive the five-year retention period. How long to keep related employee records is covered in employee data retention.

Frequently asked questions

Do small establishments need all of these registers?

Coverage depends on size, sector and which Code or state rule applies. Section 50 of the Code exempts only an employer with not more than five persons engaged for agriculture or domestic purposes, so assume you are covered until confirmed otherwise.

Who checks them?

The Inspector-cum-Facilitator can ask for registers to be produced; see labour inspector for how inspections work in practice.

Is a software-generated register legally valid?

Rule 51 allows electronic maintenance in the prescribed formats, so a system-generated register is valid if it follows the form and matches what was paid.

Plan the recurring filings around them with the HR and payroll compliance calendar.