Labour Law & Compliance · Glossary

Muster Roll

Also called: muster roll register, hazri register, hajri register, attendance muster, muster-cum-wage register

Definition

A muster roll is the statutory daily attendance register an employer or contractor must maintain for workers, listing each worker by name and serial number with a mark for every day of the wage period showing present, absent, leave or holiday, together with days worked and often hours and overtime. It is the base document from which the wage register is prepared and the first record a labour inspector asks for.

What a muster roll contains

The layout is a grid: one row per worker, one column per day of the month, with codes such as P, A, L, H, WO in each cell, and totals at the right for days present, leave, weekly offs and overtime hours. The header carries the establishment's name and address, the contractor's name and licence number if applicable, and the wage period. Under the Contract Labour rules and most state Shops and Establishments rules, the register also carries the worker's designation, father's/husband's name and date of joining.

The Ease of Compliance rules issued in 2017 allowed several central registers to be merged into combined forms, and many states permit a 'muster roll cum wage register' that carries attendance and wage columns side by side. Check which form your state prescribes; the muster roll format in Excel follows the common combined layout.

  • Serial number, name, designation, date of joining
  • Daily columns for the wage period with P/A/L/H/WO codes and OT hours
  • Totals: days worked, leave, weekly offs, overtime
  • Signature or thumb impression columns where the rules require them
  • Contractor name and licence number for contract labour

Where the term is used in India

Three settings use the word constantly. Contract labour: the contractor maintains the muster roll and the principal employer must be able to inspect it; the Contract Labour Act and the OSH Code both mandate it. MGNREGA: the muster roll is the document on which wage payments to rural workers are based, which is why the word is familiar across rural India. Government and PSU establishments: casual and daily-rated staff are literally called 'muster roll employees'.

In factories and offices the same document is often called the attendance register. The legal function is identical; the distinction is mostly vocabulary. For the difference in practice see that entry.

Retention and the digital muster roll

Retention periods are set by the applicable rules and vary; central Contract Labour rules have required registers to be preserved for three years after the last entry, and several state Acts specify their own periods. Keep the register for the longest period that applies to you. Registers may be maintained electronically provided they can be produced on demand, which most inspectors now accept.

A digital muster roll generated from verified punches solves the two problems paper never could: it cannot be backdated without a trace, and it cannot show a worker present who never punched. It also produces the wage register automatically, since paid days flow directly into it. See contract labour attendance and muster roll and the digital muster roll software page.

Example: one row in a September muster roll

Row 17, Ramesh K, helper, joined 03 Feb 2025. September: 22 P, 4 WO, 2 A, 1 H (national holiday 2 Oct falls outside the month), 1 L (casual). Totals: 24 paid days (22 P + 1 L + 1 H), 4 weekly offs, 2 absent, 6 OT hours. Wage register draws 24 paid days at the notified semi-skilled daily rate plus 6 OT hours at twice the hourly rate.

How Attend Mitra handles this

Attend Mitra generates a monthly muster roll from verified punches for each site, department or contractor, exports it as PDF or Excel in a printable register layout, and carries the same paid-day totals into the salary register so the two documents never disagree.

Frequently asked questions

What is a muster roll?
A muster roll is the statutory daily attendance register for workers: one row per worker, one column per day, with present/absent/leave/holiday codes and monthly totals of days worked and overtime. It is the source document for the wage register and is mandatory for contract labour and under most Shops and Establishments and factory rules.
Is a muster roll the same as an attendance register?
Functionally yes. 'Muster roll' is the term used in contract labour, MGNREGA and government contexts, and often the prescribed form is titled that way; 'attendance register' is the everyday term in factories and offices. The prescribed format under your state rules decides the exact columns either way.
Can a muster roll be kept in Excel or software?
Electronic registers are accepted under central Ease of Compliance rules and most state rules, provided they can be produced for inspection in the prescribed layout and are retained for the required period. Software generated from verified punches is preferable to Excel because entries cannot be silently backdated.
Who maintains the muster roll for contract workers?
The contractor maintains it, but the principal employer must be able to inspect it and remains liable for wages, PF and ESI if the contractor defaults. Many principals now insist on direct visibility of the contractor's attendance system rather than accepting a submitted paper roll.
How long must a muster roll be preserved?
Retention depends on the applicable rules – the central Contract Labour rules have prescribed three years, and state Acts set their own periods. Check the rule that applies to your establishment and keep the register for the longest period among them, whether on paper or as a secured electronic export.

Related terms

Attendance Register
An attendance register is the record, on paper or electronic, in which an employer marks each employee's presence, absence, leave and holidays for every day of the month, with the columns and signatures that the applicable labour law prescribes. It differs from an informal attendance sheet in that it is a statutory document open to inspection and forms the basis of the wage register.
Contract Labour
Contract labour means workers hired by or through a contractor to work in an establishment, rather than employed directly by it. Security guards, housekeeping staff, canteen workers and loaders are common examples. The Contract Labour (Regulation and Abolition) Act 1970 and now the OSH Code 2020 regulate who must register, who must hold a licence, and who is finally liable for wages, PF and ESI.
Principal Employer
The principal employer is the owner, occupier or manager of an establishment that engages contract labour through a contractor. Even though the contractor hires and pays the workers, the principal employer must register the establishment, supervise wage payment, provide basic facilities, and pay wages, PF and ESI itself if the contractor defaults. It is the final point of liability for contract workers.
Proxy Attendance
Proxy attendance is the Indian workplace term for attendance recorded for a person who was not actually present – a colleague punching for them, a supervisor marking absent workers present in the register, or a contractor listing 'ghost' workers who exist only on the muster roll. It covers buddy punching and goes further, into supervisor and contractor-level fraud that affects wages, PF, ESI and client billing.
Payroll Register (Wage Register)
A payroll register, also called a wage register or salary register, is the employer's month-wise record of every employee's paid days, earnings by component, deductions, employer contributions and net pay. It is a statutory register under the Code on Wages and the contract-labour rules, the source from which payslips and EPF, ESI and TDS returns are prepared, and the first record an inspector or auditor asks to see.
Man-Hours (Man-Days)
A man-hour is one hour of work by one person; a man-day is one person's full working day, conventionally eight hours. Man-hours are computed from attendance by summing each person's worked hours across a period, and they are the unit in which security agencies, facility-management and labour contractors bill clients, estimate projects and compare productivity across sites.

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