The EPF & MP Act, 1952

Applicability : 

• Every establishment which is a factory engaged in any industry specified in Schedule 1 and in which 10 or more persons are employed and
• Any other establishment employing 10 or more persons which Central Govt. may, by notification, specify in this behalf.
• Any establishment employing even less than 10 persons can be covered voluntarily.

Eligibility
The Employees drawing salary/wages at the time of joining upto Rs. 15000/- (w.e.f. 01.09.2014) are presently governed under the provisions of the Act. However, an employee at the time of joining if he is the member of PF with the earlier establishment, then in that case he shall be made member of the PF subject to maximum of Salary of Rs.15000/-. The employees drawing salary above Rs. 15000/- can also be brought under the purview of the Act at the discretion of the management and by furnishing a joint undertaking to the Provident Fund authority.

The Employees engaged through the Contractor in or in connection with the work of an establishment is also eligible for PF benefits.

Contribution :

• Employer: 12% ( 8.33% to Pension Fund & 3.67% to PF)
• Employee: 12% to PF

The EPF & MP Act, 1952

RATE OF DAMAGES ON DELAYED PAYMENT OF CONTRIBUTION:

• Upto 2 months: 17% p. a.
• 2 mnths & upto 4 mnths: 22% p.a.
• 4 months & upto 6 months: 27% p.a.
• 8 months: 37% p.a.

SIMPLE INTEREST @ 12% P.A. IS CHARGED SEPARATELY ON DELAYED PAYMENT OF CONTRIBUTION.

Inspection:
PF Dept. is empowered to visit and conductsurprise inspection / verification of records of any establishment, to ascertain and ensure compliance is done by the establishment as per the provisions of the EPF & MP Act, 1952, both with regard to coverage and payment of contributions.

PensionScheme:
The scheme under this Act, provides for monthly pension to the family members in case of death of members or pension to the member in case of retirement from the services.There are 3 types of contingencies :

• Survivor Pension :If death occurs during service period
• Old age pension :Pension on Superannuation
• Permanent Disability Pension :In the event of member suffering permanent disability while in service.

Statutory Forms :

• Registration
• Nomination – Form 2
• Contribution Card – Form 3A upto 2011-2012
• New entrants details – Form 5
• Exit employees details – Form 10
• Monthly Return – Form 12A
• Annual Return – Form 6A upto 2011-2012
• Challan online from 01.03.2012
• PF Withdrawal – Form 10C & 19
• Pension Claim – Form 10D
• EPF A/c Transfer – Form 13
• Advance from the Fund – Form 31

Employee State Insurance Act, 1948

Applicability :

• All factories excluding seasonal factories employing 10 or more persons and working with power.
• All factories excluding seasonal factories employing 20 or morepersons and working without power.
• Any establishment which the Govt. may specifically notified as being covered.
• Shop employing 20 or more persons.

NOTE: As soon as the above conditions are fulfilled, the employer should get himself get registered under the ESI Act( Form -01) and obtain Employer's Code no.

Eligibility :

• Any person employed for wages (upto Rs 15000) a month, excluding remuneration for overtime work in or in connection with the work of a factory or establishment and,
• Any person who is directly employed by the employer in a factory or through his agent on work which is ordinarily part of the work of the factory or incidental to purpose of the factory.

Contribution :

• Employer : 4.75% of the gross wages
• Employee: 1.75% of the gross wages
• Employees' earning upto Rs. 70/- a day as wages are exempted from payment of their part of contribution.

Inspection:
ESI Dept. is empowered to visit and conduct surprise inspection / verification of records of any establishment, to ascertain and ensure compliance is done by the establishment as per the provisions of the ESI Act, 1948, both with regard to coverage and payment of contributions.

Penal Provision for non-payment

• For employees' contribution : Imprisonment for 2 yrs to max. 5 yrs and/or fine of Rs 25000.00
• For employer's contribution: Imprisonment for 6 mths to max 3 yrs and/or fine of Rs 10000.00

Benefits: 
The very object of the Act is to secure sickness, maternity, disablement and medical benefits to employees of factories and establishments to the dependants of such employees.

Statutory Forms :

• Employers' Registration Form – Form 01
• Annual Information on Factory / Estt. Covered under ESI Act -Form 01(A)
• Declaration Form – Form 1
• Family Declaration – Form 1A
• Changes in Family Declaration -Form 2
• Return of Declaration – Form 3
• Identity Card – Form 4
• Family Identity Card – Form 4-A
• Return of Contribution – Form 5
• Statement of Advance Payment of Contribution made – Form 5-A
• First /Intermediate/Final Certificate – Form 7 (Confidential)
• Special Intermediate Certificate – Form 8 (Confidential)
• Sickness of Temporary Disablement Benefit – Form 12
• Maternity Benefit for Sickness – Form 12A
• Sickness or Temporary Disablement or Maternity Benefit for sickness-Form 9
• Maternity Benefit for Sickness- Form 13A
• Sickness or temporary disablement or Maternity Benefit for sickness-Form 14
• Abstention Verification inrespect of Sickness Benefit / Temporary Disablement Benefit / Maternity Benefit–Form 10(Confidential)
• Accident Book – Form 11
• Accident Report from Employer – Form 12
• Dependant's or Funeral Expenses (Death Certificate) Form 13
• Claim for Permanent Disablement Benefit – Form 14
• Claim Form for Dependant's Benefit - Form 15
• Claim for Periodical Payments of Dependant's Benefit – Form 16
• Maternity Benefit ( Notice of Pregnancy) – Form 17
• Maternity Benefit (Certificate of expected confinement ) – Form 18
• Claim for Maternity Benefit and Notice of Work – Form 19
• Claim for Maternity Benefit after the death of an insured woman leaving behind the child – Form 20
• Death Certificate in case of Confinement for Claiming MaternityBenefit - Form 21
• Funeral Expenses Claim Form – Form 22
• Life certificate for Permanent Disablement Benefit – Form 23
• Declaration and Certificate for Dependant's Benefit – Form 24

The Contract Labour (Regulation & Abolition) Act

Applicability : 

• Establishments – employing 20 or more contract labour on any day of preceding 12 months.
• Contractor – employing 20 or more workmen on any day of preceding 12 months.
• Any concern – employing less than 20 workmen – by notification.

Non-Applicability: 
Not applicable to establishment where work is casual or intermittent. Work not deemed intermittent:

• If performed for more than 120 days in 12 months
• Seasonal – performed 60 days in a year.

Labour Department is empowered to visit establishments for inspection and verification of records so as to ascertain whether the establishments are following the provisions of the Act both in letter and spirit.

Penalty : 

• Obstruction - Imprisonment upo 3 months or fine upto Rs 500/- or both
• Contravention – 3 months imprisonment or fine upto Rs 1000/- or both. Continuing offence – Rs 100/- each day.
• Other offences - 3 months imprisonment or fine upto Rs 1000/- or both.

Statutory Forms / Records :

• Application for Registration of Estts. Employing Contract Labour
• Declaration of Principal Employer – Form I-A
• Certificate of Registration – Form – II
• Register of Establishments – Form III
• Application for Licence – Form IV
• Declaration of Contractor – Form IV-A
• Form of Certificate by Principal Employers - Form V
• Declaration by Principal Employer – Form V-A
• Form – VI
• Intimation of Commencement / Completion of Contract Work -Form – VI-A
• Application for Renewal of Licence – Form VII
• Declaration of Contractor – Form VII-A
• Register of Contractors – Form – VIII

 

The Payment of Bonus Act, 1965

Applicability : 
Applicable to factory and establishment where 20 or more persons are employed, as per Govt. of Maharashtra Notification after giving 2 months notice. Factory with aid of power – 10 or more but less than 20 workers.Estt. 10 or more but less than 20 persons.

Non-Applicability: 
New establishments exempted for 5 years – but if profit is made, then Act becomes applicable for that year. Set on or set off to be made in manner specified under Sec.16(1-B) (1-C) in Fourth Schedule.

Eligibility: 
Employee whose wages upto Rs 10000/- pm Apprentice excluded. 
Minimum 8.33% and maximum 20% of salary.Calculation based on Rs 7000.00 Entitlement min. 30 days of work.
Labour Department is empowered to visit establishments for inspection and verification of records so as to ascertain whether the establishments are following the provisions of the Act both in letter and spirit.

Penalty: 
Liable for imprisonment upto 6 months or fine upto Rs 1000.00 or both.

Maintenance-of-Registers.
Employer to maintain registers etc.

• Register of allocable surplus in Form A Rule 4(a)
• Register of set on and set off allocable surplus in Form B Rule 4 ( b )
• Register of details of Bonus and deductions u/ss 17 & 18 in Form C
• Annual Return – Bonus paid to employees for the accountingyear Form D

 The Payment of Gratuity Act, 1972

Applicability : 

• Every factory, mine, oilfield, plantation, port and railway company.
• Every shop or establishment – under any law – 10 or moreemployed in 12 months.
• Any other establishment by notification.

Note: Fall in no. of employees below 10 – does not affect applicability, once applied.

Eligibility:
5 years continuous service is the criteria for eligibility - not essential for death and disablement – eg. If a person has worked for 5 years and 6 months, it is deemed 6 years service and less than 6 months not to be considered.

Entitlement:
Payable on termination due to retirement, superannuation, death or disablement.

Labour Department is empowered to visit establishments for inspection and verification of records so as to ascertain whether the establishments are following the provisions of the Act both in letter and spirit.

Statutory Forms :

• Notice of Opening – Form 'A'
• Notice of Change – Form 'B'
• Notice of Closure – Form 'C'
• Notice for excluding Husband from Family – Form 'D'
• Notice of withdrawal of notice for excluding husband from family - Form 'E'
• Nomination – Form 'F'
• Fresh Nomination – Form 'G'
• Modification of Nomination 'H'
• Application for Gratuity by an Employee – Form 'I'
• Application for Gratuity by a Nominee 'J'
• Application for gratuity by a legal heir – Form 'K'
• Notice for Payment of Gratuity – Form 'L' Statutoty Form (Contd)
• Notice rejecting claim for payment of gratuity – Form 'M'
• Application for Direction – Form 'N'
• Notice for appearance before the Controlling Authority – Form 'O'
• Summons – Form 'P'
• Particulars of application under section 7 – Form 'Q'
• Notice for Payment of Gratuity – Form 'R'
• Notice for Payment of Gratuity as determined by Appellate Authority – Form 'S'
• Application for recovery of gratuity – Form 'T'
• Abstract of the Act and Rules – Form 'U'

Penalty :

• False statements to avoid payment: 6 months imprisonment or Rs. 10000 or both.
• Contravention / default in complying with act / Rules - 3 months – 1year imprisonment or Rs 20000.00 or both.
• Non-payment of gratuity: 6 months to 2 year imprisonment.

 Labour Welfare Fund Act

Applicability : 
Applicable to the whole of Maharashtra and to all establishments wherein minimum 5 or more persons are employed.

Contribution :

• By employer, employees and State Govt.
• Payable every six months inrespect of every employer and employees at the following rates:
  • Employees drawing wages exceeding Rs 3000: Rs. 12.00
  • Employer's contribution will be three timesof the amount payable by employees.

Penalty:
Failure to produce the records or registers or other documents on demand for inspection shall on conviction shall be punished:

• for the first offence with imprisonment for a term which may extend to 3 months or fine which may extend to 500/- or both.
• for subsequent offences imprisonment for a term which may extend to 6 months or fine extends to 1000/- or both.

Statutory Forms:

• Proforma for new coverage
• Form A1 Cum Return.

 The Minimum Wages Act, 1948

Applicability: 
Employment mentioned in Part I and II of Schedule , and as per Section 27.Appropriate Government may by giving notification, and not less than 3 months notice, in official gazette add to either part of Schedule any employment for which it thinks fit to fix minimum wages.

MinimumWage consistsof:
Appropriate Government to appoint and define local limits of Inspectors.
Inspectors :

• enter at all reasonable times any premises or place where employees are employed to examine records
• examine any employees,
• require information from the out workers.

Penalties :

• Paying less or non payment or contravention of rule - Imprisonment extending upto 6 months or fine extending upto Rs 500/- or both.
• Wilful obstruction of inspector or failure to produce document - Conviction with fine extending to Rs 500/-
• Any other contravention - Fine extending to Rs 500/-

Statutory Forms / Records Employers Obligations & duties

• Payment of minimum rates of wages – Form II
• Payment of min.wages fixed by the notification without any deduction other than authorized – Form 17 & 19 Payment of Over time - Form II
• If employee works for more than 9 hrs on any day or 48 hrs in anyweek - Form III

Claim & Application :

• Applicationu/s20(2) shall be – Form IV
• Application u/s 21(1) shall be – Form V
• Support documents – form VA
• Authorisation to act – Form VI
• Form claims u/s 20(2) or 21, the authority shall serve upon the employer a notice of appearance in – Form VII

 The Shops and Establishment Act

Applicability :

It extend to the whole of the State of Maharashtra. It shall in the first instance come into force in the local areas specified in schedule – I. By notification to local areas having population of more than 25000 or less than 25000. By notification to any establishment / class of establishment or person / class of persons.

Commercial Establishment {S.2(4) } – Carrying on any business / trade etc. in connection / incidental to such trade etc. includes : (a) establishment of legal and medical practitioners, and such other professionals, (b) Society, (c) Charitable trust carrying on any trade etc. whether for gain or not.

Establishment { S.2(8) }: - means a shop, commercial establishment, residential hotel, restaurant, eating house, theatre or other places of public amusement to which this Act applies and to those establishments to which Act applies by notification.

 

Shop { S.2(27) } : Premises where goods are sold and services rendered to customers. Includes office, storeroom, godown, warehouse, or work place in the same premises or not-used in connection with trade or business. Does not include-factory, commercial establishment, residential hotel, restaurant, eating house, theatres and other places of public amusement.

 

Penalty:
For each offence: fine ranging from Rs 50 to Rs 1500.00 and conviction upto 10 days.

Statutory Forms / Records :

• Registration - Form A
• Renewal of Registration – Form B
• Notice of Change – Form E

 Maharashtra State Tax on Professions, Trades, Callings and Employment Act, 1975

Applicability :

The Act is applicable to all establishments in Maharashtra.

Schedule of Rates of tax :
Salary and wages earners, such persons whose monthly salaries or wages are:

Does not exceed Rs 7500.00 Nill

Exceeds Rs 7500 but does not exceed Rs 10000 (Female Exempted) Rs 175 p.m

Exceeds Rs 10000 Rs 2500 p.m.*

* to be paid in following manner:

• Rs 200 p.m. except in the month of February
• Rs 300 for the month of February

Statutory Forms :

• Profession Tax Registration (Statement of applicant) – Form A
• Employer's Registration Form – Form 1
• Application for Certificate of Enrolment / Revision of Certificate of enrolment – Form II
• Profession Tax Enrolment ( Statement of applicant ) – Form B
• Return –cum-Challan – Form I

The Workmen's Compensation Act, 1923

Applicability :

To all persons covered under definition of workmen u/s S.2(1)(n).

Act applies to establishments in Maharashtra by virtue of Sec.38-A of Bombay Shops & Establishment Act, 1948

Penalties

Failure to:

• Maintain notice book as per S.10(3)
• Send statement to Commissioner as per
• 19(I) - Fine upto Rs 5000.00
• Make returns as per S.16

Statutory Forms / Records :

• Deposit of Compensation for Fatal Accident – Form A
• Deposit of Compensation for non-Fatal Accident to a woman orperson under legal disability – Form AA
• Receipt for Compensation – Form B
• Statement of Disbursements – Form C
• Deposit of Compensation for non-Fatal Accidents, other than to a woman or person under legal disability – Form D
• Receipt for Compensation – Form E
• Report of Fatal Accidents – Form EE
• Application for Comepnsation by Workman – Form F
• Application for Order to Deposit Compensation – Form G
• Application for Commutation – Form H
• Notice – Form J, JJ
• Memorandum of Agreement – Form K, L,M, N, O, P, Q, R

Useful Link:-

Employer EPF Challan ECR Portal :- https://unifiedportal.epfindia.gov.in/

Employee UAN portal:- https://unifiedportal-mem.epfindia.gov.in/memberinterface/

Member Passbook :- https://passbook.epfindia.gov.in/MemberPassBook/Login.jsp

ESI E Challan Portal:- http://www.esic.in/ESICInsurance1/ESICInsurancePortal/PortalLogin.aspx

ESI E Challan Payment portal :-

https://www.esic.in/ESICInsurance1/RevenueOne/Monthly%20Contribution/eChallan.aspx

IP Login Portal :- http://www.esic.in/EmployeePortal/login.aspx

1. Tax login Portal :- http://mahavat.gov.in/Mahavat/HomeController?login=login&logintype=DEALER

Shram Suvidha Portal:- https://shramsuvidha.gov.in/home