Professional Documents
Culture Documents
Compiled by
P.velu CA (final)
APPRENTICES ACT, 1961
Coverage Rate of
Applicability of
Of employees Contribution of
the Act & Scheme THE ESI SCHEME TODAY
Drawing wages the wages
Is extended in area- No. of implemented Centres 677
wise to factories using Upto Rs.15000/- No. of Employers covered 2.38 lacs
power and employing pm Employers’ 4.75% No. of Insured Persons 85 lacs
10 or more persons Engaged either Employees’ 1.75% No. of Beneficiaries 330 lacs
and to non-power directly or thru’ No. of Regional Offices/SRO’s 26
using manufacturing contractor. W.e.f 1st No. of ESI Hospitals/Annexes 183
units and establish- May 2010 No. of ESI Dispensaries 1453
ments employing 20 No. of Panel Clinics 2950
or more person upto
Rs.7500/- per month Manner and Time Limit
w.e.f. 1.4.2004. It For making Payment of contribution
Benefits
has also been extend- To the employees under the Act
ed upon shops, The total amount of contribution (employee’s
hotels, restaurants, share and employer’s share) is to be deposited
with the authorized bank through a challan in Medical, sickness, extended sickness
roads motor transport for certain diseases, enhanced
undertakings, equip- the prescribed form in quadruplicate on ore
before 21st of month following the calendar sickness, dependents maternity,
ment maintenance besides funeral expenses, rehabilitation
staff in the hospitals. month in which the wages fall due.
allowance, medical benefit to insured
person and his or her spouse.
• Prohibition of employment of young children e.g. 14 years. A worker having worked for 240 days @
• Non-adult workers to carry tokens e.g. certificate of fitnekss. one day for every 20 days and for a child
• Working hours for children not more than 4 ½ hrs. And not permitted to one day for working of 15 days.
work during night shift. Accumulation of leave for 30 days.
Secs. 51, 54 to 56, 59 & 60 Secs. 79
PENALTIES
• Impedes the right of access to relevant records or documents or the right of entry conferred by section 6; he shall be
punishable for the first offence with fine upto Rs.250 and for every subsequent offence with fine upto Rs.250 and for
every subsequent offence with fine upto Rs.500. Rules 7
INDUSTRIAL DISPUTES ACT, 1947
Important Clarifications Power of Labour Court to give Right of a Workman during Pendency
Industry – has attained wider meaning than defined Appropriate Relief of Proceedings in High Court
except for domestic employment, covers from barber Labour Court/Industrial Tribunal can Employer to pay last drawn wages to
shops to big steel companies. Sec.2 (I) Modify the punishment of dismissal or reinstated workman when proceedings
Works Committee–Joint Committee with equal number discharge of workmen and give appropriate challenging the award of his
of employers and employees’ representatives for relief including reinstatement. Sec.11A reinstatement are pending in the
discussion of certain common problems. Sec.3 Object of the Act higher Courts. Sec.17B
Conciliation–is an attempt by a third
Provisions party in helpingand
for investigation to settlement of industrial disputes and for certain other purposes.
settle the disputes Sec.4 Persons Bound by Settlement
Adjudication – Labour Court, Industrial Tribunal or • When in the course of conciliation Period of Operation of
National Tribunal to hear and decide the dispute. proceedings etc., all persons working Settlements and Awards
Secs.7, 7A & 7B or joining subsequently. • A settlement for a period as
agreed by the parties, or
• Otherwise than in course of
• Period of six months on signing
settlement upon the parties to the
of settlement.
Lay off & Payment of Compensation – settlement. Sec.18
• An award for one year after its
Conditions for Laying off enforcement. Sec.19
Failure, refusal or inability of an employer to provide
work due to Notice of Change
• Shortage of coal, power or raw material. 21 days by an employer to workmen
• Accumulation of stocks.
Prior Permission for Lay off
about changing the conditions of service When there are more than 100
• Breakdown of machinery. as provided in Ivth Schedule. Sec.9A workmen during proceeding 12
• Natural calamity. Sec.25-C
months. Sec.25-M
PENALTIES
• Failure of employer to submit draft Standing Orders fine of Rs.5000 and Rs.200 for every day on continuation of
offence.
• Fine of Rs.100 on contravention and on continuation of offence Rs.25 for every day.
MATERNITY
BENEFIT ACT, 1961
Coverage of the Act Conditions for eligibility of
Object of the Act Upon all women employees either employed
To protect the dignity of benefits
directly or through contractor except domestic Women indulging temporary of
motherhood and the women employees employed in mines, factories,
dignity of a new person’s unmarried are eligible for
plantations and also in other establishments if the maternity benefit when she is
birth by providing for the State Government so decides. Therefore, if the
full and healthy expecting a child and has
State Government decides to apply this Act to worked for her employer for at
maintenance of the women employees in shops and commercial
woman and her child at least 80 days in the 12 months
establishments, they also will get the benefit of immediately proceeding the
this important time when this Act. Bihar, Punjab Haryana, West Bengal,
she is not working. date of her expected delivery
U.P., Orissa and Andhra have done so. Sec. 5.
• Any 7 or more members of a trade union may, by subscribing Prescribed form with following details.
their names to the rules of the trade union and its compliance. • Names, occupations and address of the
members’ place of work.
• There should be at least 10%, or 100 of the work-men,
whichever is less, engaged or employed in the establishment or • Address of its head office; and
industry with which it is connected.
• Names, ages, addresses and occupations of its
• It has on the date of making application not less than 7 persons office bearers.
as its members, who are workmen engaged or employed in the Sec. 5
establishment or industry with which it is connected.
Separate establishment
Computation of available surplus Components of Bonus If profit and loss accounts are
prepared and maintained in
Income taxes and direct taxes as payable. Salary or wages includes respect of any such
Depreciation as per section 32 of Income dearness allowance but no department or undertaking or
Tax Act. other allowances e.g. branch, then such department
Development rebate, investment or over-time, house rent, or undertaking or branch is
development allowance. incentive or commission. treated as a separate
Sec.5 Sec.2 (21) establishment.
Sec.3
• A register showing the computation of the allocable surplus referred to in clause (4) of section 2, in form A.
• A register showing the set-on and set-off of the allocable surplus, under section 15, in form B
• A register showing the details of the amount of bonus due to each of the employees, the deductions under
section 17 and 18 and the amount actually disbursed, in form C.
Sec.26, Rule 4
Act not applicable to certain employees of LIC, General Insurance, DockYards, Red Cross, Universities & Educational
Institutions, Chambers of Commerce, Social Welfare Institutions, Building Contractors, etc. etc. Sec.32.
PENALTY For contravention of any provision of the Act or the Rule Upto 6 months or with fine upto Rs.1000. Sec.28
Sec.
1
PAYMENT OF Sec.
2(s)
On contravention of S.5 (except sub-sec.4), S.7, S.8 Fine not less than Rs.1000, which may extend to Rs.5000.
(except Ss.8), S.9, S.10 (except Ss.2) and Secs.11 to 13. On subsequent conviction fine not less than Rs.5000, may
extend to Rs.10, 000. On contravention S.4, S.5 (4), S6,
S.8 (8), S.10 (2) or S.25 fine not less than Rs.1000. – may
extend to Rs.5000. On subsequent On conviction fine not
less.
• For failing to maintain registers or records; or
• Willfully refusing or without lawful excuse neglecting to • Fine which shall not be less than Rs.1000 but may
furnish information or return; or extend to Rs.5000 – On record conviction fine not less
• Willfully furnishing or causing to be furnished any than Rs.5000, may extend to Rs.10, 000.
information or return which he knows to be false or • For second or subsequent conviction, fine not less than
• Refusing to answer or willfully giving a false answer to Rs.5000 but may extend to Rs.10,000
any question necessary for obtaining any information
required to be furnished under this Act.
• Willfully obstructing an Inspector in the discharge of his
duties under this Act; or
• Refusing or willfully neglecting to afford an Inspector any Fine not less than Rs.1000 extendable
reasonable facility for making any entry, inspection etc. Upto Rs.5000 – On subsequent conviction fine
• Willfully refusing to produce on the demand of an not less than Rs.5000 – may extent to Rs.10,000
inspector any register or other document kept in
pursuance of this Act; or preventing any person for
appearance etc.
• On conviction for any offence and again guilty of • Imprisonment not less than one month extendable upto
Contravention of same provision. six months and fine not less than Rs.2000 extendable
• Failing or neglecting to pay wages to any employee upto Rs.15000.
• Additional fine upto Rs.100 for each day.
WORKMEN’S COMPENSATION
ACT, 1923
Coverage of Workmen Employer’s liability to pay
Applicability All workers irrespective of their status or compensation to a workman
salaries either directly or through On death or personal injury resulting into
All over India contractor or a person recruited to work total or partial disablement or occupational
Sec.1 abroad. Sec.1 (3) disease caused to a workman arising out
of and during the course of employment.
Sec.3
Amount of compensation
• Where death of a workman results from the injury
• An amount equal to fifty per cent of the monthly wages of the When an employee is not liable for
deceased workman multiplied by the relevant factor on an compensation
amount of eighty thousand rupees, whichever is more.
• Where permanent total disablement results from the injury. • In respect of any injury which does
• An amount equal to sixty per cent of the monthly wages of the result in the total or partial disablement
injured workman multiplied by the relevant factor or an amount of the workman for a period exceeding
of ninety thousand rupees, whichever is more three days.
Procedure for calculation • In respect of any injury, not resulting in
Higher the age – Lower the compensation death or permanent total disablement
• Relevant factor specified in second column of Schedule IV giving caused by an accident which is directly
slabs depending upon the age of the concerned workman. attributable to-
• Example: In case of death. • The workman having been at the time
• Wages Rs.3000 PM ● Age 23 years thereof under the influence of drink or
• Factor as schedule IV Rs.19.95 drugs, or
• Amount of compensation Rs.329935 • Willful disobedience of the workman to
• In case of total disablement Rs.395910. an order expressly given, or to a rule
Sec. 4 expressly framed, for the purpose of
securing the safety of workmen, or
Wages Notice • Willful removal or disregard by the
Accident workman of any safety guard or other
When the monthly wages are device which he knew to have been
more than Rs.4000 per month it As soon as provided for the purpose of securing the
will be deemed Rs.4000. Practicable safety of workman.
Sec.4 Exh.b Sec. 10 Sec.3 (a) & (b)
PENALTY
• In case of default by employer • 50% of the compensation amount + interest to be paid to the
• Deposit of Compensation workman or his dependents as the case may be.
• Within one month with the Compensation Commissioner
Sec.4A
The For Employers
Statutory Deposits, Returns and Notices
Month wise for Submission of Various Returns
January
Chief Inspector/Director
The Factories Act,
31 or other competent
1948
authority of the area
February
Concerned Regional
Commissioner
April
The Employment
Quarterly return for Local Employment
15 Exchange (CNV) ER-I Rule 6
quarter ended 31 Dec. Exchange
Act, 1959 & Rules
May
Summary of
The Employees
contribution in
State Insurance 6 Sec.44 Respective local office
12 quadruplicate a/w
Act, 1948, Rules & Regulation 26 or any Scheduled Bank
challans Monthly
Regulations
return a/w cheque
July
The Employment
Quarterly return for Concerned Employment
15 Exchanges (CNV) ER-I Rule 6
the quarter ended Officer
Act, 1959 & Rules
The Contract
Half yearly return by
15 Labour (R&A) Act, XXIV Concerned Inspector
contractor
1970
October
The
Half yearly return Sept, Dy. Apprenticeship
15 Apprenticeship APP-2
ending Adviser
Act, 1961
The Employment
Quarterly return for Concerned Employment
15 Exchanges (CNV) ER-I Rule 6
the quarter ended Officer
Act, 1959 & Rules
November
Summary of
The Employees
6 Sec.44 contribution in
12 State Insurance Concerned local office
Regulation 25 quadruplicate a/w
Act, 1948
challans
December
NAME OF
TIME LIMIT ACT FORM ETC TO BE SENT TO
RETURN/COMPLIANCE
The Employees
Remittance of Concerned Regional
21st of every month State Insurance Act, Challans
Contributions Office
1948
The Employees
th Remittance of Concerned Regional
Every month 15 Provident Funds & Challans
Contributions Office
MP Act, 1952
Immediately
fatal/death & within
48 hrs. in ordinary The Employees Concerned local
cases and State Insurance 16 Accident Report office/dispensary of
immediately in Act,1948 ESI
death or serious
injury cases
Regional
With seven days of
Director/state
4 Rule 14(4) joining of
Apprenticeship
Apprentice
Advisor
Record of work
Regional
done and the
director/State
6 Rule 8 studies taken by
apprenticeship
Graduates
Advisor
Technicians etc.
Notice of
4 hours of The Factories Act, Inspector/Director
Refer to State Rules accident/dangerous
occurrence 1948 of Factories
occurrence
Concerned
the Workmen's Report of serious
Commissioner of
7 days of incident Compensation act, EE bodily injuries/fatal
Workmen's
1923 accidents
compensation