A Register of Wages shall be maintained by every paymaster in such form as he finds convenient but which shall include the following particulars :-
(a) Details of the persons employed ;
(b) The work performed by the employed persons ;
(c) The gross wages earned by each person employed for each wage-period ;
(d) The total of all deductions made from these wages ;
(e) The wages actually paid to each person employed for each wage-period ;
(f) The date of payment ; and
(g) The signature or left thumb-impression of the person employed in token of having received the payment :
2[***] 5-A. In the case of a plantation factory, the register shall be maintained in the principal office of the plantation but the manager thereof shall make the register available for inspection by the inspector at the factory.
3[5-B. Wage slip.- Wage slip containing the particulars specified in rule 5 above and such other particulars as may be notified by the Government shall be issued by every paymaster to every person employed in any factory or industrial establishment, as defined in clause (i) (b) and (ii) of section 2 of the Act as the case may be, atleast a day prior to the disbursement of the wages or atleast on the date of disbursement of wages or if the wages are paid daily along with the wages:
1Proviso to rule 4, added by G.O. (D) No. 1, Labour and Employment (H-1), dated the 2nd January, 2008 2Proviso omitted by G.O. Ms. No. 2238, Labour and Employment dated the 10th October, 1988.
3Added by G.O. Ms. No. 625, Labour, dated the 8th April, 1988 3
Provided that no such wage slip need be issued where the paymaster issues a wage slip to the employed person with reference to sub-rule (2) of rule 27 of the Tamil Nadu Minimum Wages Rules, 1953.]