A muster roll is the attendance record for labour on site. Each row is a worker, with name, trade or category, and the contractor they come through; each column is a day of the period, marked present, absent, half-day or overtime.
It is the starting point for the wage sheet: days present multiplied by the agreed daily wage, plus overtime, minus advances. It also shows how many people actually worked each day, which helps check labour figures in the DPR and labour contractor claims.
Labour laws may require employers and contractors to keep attendance and wage records in a set form and keep them for a period. The exact requirements depend on the state and the type of establishment, so check the applicable rules.
Example
Illustrative: a mason marked present on 24 of 26 working days, with 4 hours of overtime, carries 24 days and 4 OT hours to the wage sheet.
Labour & attendance in CivilPilot
Workers, contractors, shifts and daily attendance for every site, turned into wage sheets without a spreadsheet.

