Obligation : To pay wages in current currency notes or coin and obtain written authorisation for any payments by cheque or to a bank account
Type:Trigger
Frequency: Quarterly
Action to be taken:
All wages are to be paid in current currency notes or coins. Ensure Written Authorisation is obtained for payment by Cheque or Credit to a Bank Account from all employees covered under the Payment of Wages Act
Audit Requirement: Has a written authorisation been obtained from all employees covered under the Payment of Wages Act if wage payment is made by cheque/credit to bank account ?
Supporting Documents: Copies of authorisation from employees
Related Sections:
Payment of Wages Act, 1936 6:Wages to be paid in current coin or currency notes:
All wages shall be paid in current coin or currency notes or in both :
Provided that the employer may, after obtaining the written authorisation of the employed person, pay him the wages either by cheque or by crediting the wages in his bank account.
Payment of Wages Act, 1936 
