Goa notifies the Goa Code on Wages Rules, 2026 (gazetted 12 November)
TaxByKK · Compliance News · taxbykk.com23 Oct 2026
In short
The Goa Department of Labour has notified the Goa Code on Wages Rules, 2026 (notification 24/16/2021/LAB/VOL-I/485 dated 23 October 2026, published in the Official Gazette, Series I No. 33, on 12 November 2026). They take effect on publication in the Gazette. They supersede the Goa, Daman and Diu Payment of Wages Rules, 1964 and the Goa, Daman and Diu Minimum Wages Rules, 1975, except for things already done. The draft had been pre-published on 30 April 2026 for 45 days of objections.
- Authority
- Government of Goa, Department of Labour
- Notification
- 24/16/2021/LAB/VOL-I/485 dated 23 October 2026
- Gazette
- Official Gazette, Series I No. 33 (Supplement), 12 November 2026
- Made under
- Section 67 of the Code on Wages, 2019
- Effective from
- Date of publication in the Official Gazette
- Supersedes
- Goa, Daman and Diu Payment of Wages Rules, 1964 and Goa, Daman and Diu Minimum Wages Rules, 1975
- Zones
- Zone A: corporation and municipal limits and industrial estates; Zone B: all other places in Goa
What changed
| Item | Before | Now |
|---|---|---|
| Minimum wage calculation (rule 3) | Old 1975 Rules | Fixed per day on criteria set by the State; hourly = day rate / 8; monthly = day rate x 26 |
| Dearness allowance review (rule 4) | - | Cost of living allowance computed before 1 April and before 1 October each year on the Labour Bureau CPI for industrial workers |
| Hours and rest day (rules 5 to 7) | - | Eight-hour day; weekly total not over 48 hours; one rest day a week; work on a rest day needs a substituted rest day and no more than ten days in a row without rest; rest-day work at the overtime rate |
| Deductions (rules 13 to 20) | - | Total deductions above 50% of wages carried forward, recovery in any month not above 50%; Commissioner approves acts and omissions; fine notice in Hindi, English and local language |
| Undisbursed dues after death (rules 38 to 40) | - | Dues not paid to a nominee within six months go to the Commissioner within 15 days after that period, by bank transfer or crossed demand draft; the Commissioner pays out within two months of deposit |
| Registers and slips (rules 43, 44) | - | Employee register (Form VI), wages register (Form I), attendance register-cum-muster roll (Form VII), kept for five years after the last entry; wage slip (Form VIII) on or before payment |
| Compounding (rule 45) | - | Offence compounded for 50% of the maximum fine, paid within 30 days of the order; certificate within 10 days |
The rules set method and procedure. The document does not state any minimum wage amount, which is fixed separately, and annual returns are filed in the form under the rules of the Occupational Safety, Health and Working Conditions Code, 2020.
Who it applies to
- Employers and contractors with workplaces in Goa
- Payroll teams, labour law advisers, CAs and CSs
- Employees and trade unions in Goa
What to do
- Check wage slips and registers against Forms I, VI, VII and VIII and keep them for five years.
- Review fine and deduction practice against the 50% monthly cap.
- Plan the six-month deposit of undisbursed dues of a deceased employee.
- Apply the Zone A and Zone B classification when minimum wages are fixed.
Reference
Government of Goa, Department of Labour, Notification No. 24/16/2021/LAB/VOL-I/485 dated 23 October 2026, Goa Code on Wages Rules, 2026, Official Gazette Series I No. 33 of 12 November 2026.
Read the official PDF: Goa Gazette 12 Nov 2026Written by TaxByKK from the official notification. Check the official text before you act on it.
Frequently asked questions
When do the rules apply?
From the date of their publication in the Official Gazette, 12 November 2026.
Which old rules go?
The 1964 payment of wages rules and the 1975 minimum wages rules of Goa, Daman and Diu.
What is the cap on deductions?
Fifty per cent of wages in a month; the excess is carried to later wage periods.