Principal Employers & Contractors are mandatorily required to adhere to the Rules and Regulations of various applicable enactments relating to Labour Law. Further, Contractors must ensure that they are in complete compliance with all the applicable enactments so that consequences of default in doing so does not affect the Principal Employer. Therefore in order to avoid such legal consequences, the Principal Employer conducts periodical audits of contractors' statutory compliances in respect of the workmen deployed by the Contractor at the premises of Principal Employer In this regard the Auditors appointed by the Principal Employer commonly examines following documents and records to identify the instances of non-compliances if any due to which legal consequences, affecting the Principal Employer, may arise:
The Maharashtra Shops and Establishments Act, 1948 regulates the condition of work and employment in shops, commercial establishment, residential hotels, restaurants, eating houses, theatres, other places of public amusement or entertainment and other establishments. S&E Act mandatorily requires every establishments covered under this Act to obtain Registration Certificate.
1) Approval of Factory Building plan and machinery layout from Director Industrial Safety and Health, Inspection, Settlement of accident etc.
2) Guidance in preparation of:
The Employees' Provident Funds and Miscellaneous Provisions Act, 1952 is an important legislation which plays a significant role in the sphere of Labour Law. The Act came into existence in 1952 which assures essential Provident Fund, Employees Pension Scheme and Deposit Linked Insurance in factories and other establishments for the benefits of employees. This brief covers, Applicability, Eligibility, PF Contributions and other relevant provisions that are key to EPF Act
PERIODS | RATE % |
---|---|
Less than 2 months | 5 |
2 months and above but less than 4 months | 10 |
4 months and above but less than 6 months | 15 |
6 months and above but less than 6 months | 25 |
The Employees' State Insurance Act, 1948 is devised so as to provide social protection to workers in contingencies such as illness, long term sickness or any other health risk due to exposure to employment injury or occupational hazards. ESI Act is the first of its kind in India as it introduces the compulsory insurance of a specified class of wage earners against certain inevitable risk and to uphold the human dignity of fellow feelings in contingencies, such as death, disease or physical disability. Employees' State Insurance Corporation i.e. ESIC is a Government body formed by the Ministry of Labour and Employment, India which dedicatedly operates under this Act.
The main object of Contract Labour (Regulation & Abolition) Act, 1970 is to govern the employment of contract labour in certain establishment and to provide for its abolition is certain situation and for matters connected therewith. Every Principal Employer covered are required to obtain Registration Certificate under CLRA and every Contractor covered under this Act are required to obtain Contract Licence
The main object of Contract Labour (Regulation & Abolition) Act, 1970 is to govern the employment of contract labour in certain establishment and to provide for its abolition is certain situation and for matters connected therewith. Every Principal Employer covered are required to obtain Registration Certificate under CLRA and every Contractor covered under this Act are required to obtain Contract Licence
The Maharashtra State Tax On Professions, Trades, Callings And Employments Act, 1975
The Maharashtra State Tax on Profession, Trade, Callings and Employment Act, 1975 provides for levy and collection of Profession Tax. Under Maharashtra Profession Tax Act, every covered establishment is required to obtain PT Registration Certificate and PT Enrollment Certificate
Short Title, Extent And Commencement
THE MAHARASHTRA STATE TAX ON PROFESSIONS, TRADES, CALLINGS AND EMPLOYMENTS ACT, 1975
The Maharashtra State Tax on Profession, Trade, Callings and Employment Act, 1975 provides for levy and collection of Profession Tax. Under Maharashtra Profession Tax Act, every covered establishment is required to obtain PT Registration Certificate and PT Enrollment Certificate
Levy And Charge Of Tax
Provided that, the tax so payable in respect of any one person shall not exceed two thousand and five hundred rupees in any year: Provided further that, entry 23 in Schedule I shall apply only to such classes of persons as may be specified by the State Government by notification in the Official Gazette, from time to time
Provided that, the tax so payable in respect of any one person shall not exceed two thousand and five hundred rupees in any year: Provided further that, entry 23 in Schedule I shall apply only to such classes of persons as may be specified by the State Government by notification in the Official Gazette, from time to time
Employer's Liability To Deduct And Pay Tax On Behalf Of Employees:
The tax payable under this Act, by any person earning a salary or wage, shall be deducted by his employer from the salary or wage payable to such person, before such salary or wage is paid to him, and such employer shall, irrespective of whether such deduction has been made or not, when the salary or wage is paid to such persons, be liable to pay tax on behalf of all such persons:
Provided that, if the employer is an officer of Government the State Government may, notwithstanding anything contained in this. Act; prescribe by rules the manner in which such employer shall discharge the said liability:
Provided further that, where any person earning a salary or wage -
Registration And Enrollment:
Payment Of Tax
in respect of a person who stands enrolled before the commencement of a year or is enrolled on or before the 31st May of a year | Before 30th June of that year or such later date as the Commissioner may by notification in the Official Gazette, specify in respect of that year. | |
b) | in respect of a person who is enrolled after the 31 st May of a year | Within one month of the date of enrolment. |
c) | In respect of a person who is enrolled and the rate of tax at which he is liable to pay tax is revised. | Within one month of the date of such revision. |
Penalty For Non-Payment Of Tax
If an enrolled person or a registered employer fails, without reasonable cause, to make payment of any amount of tax, within the required time or date as specified in the notice of demand, the prescribed authority may, after giving him a reasonable opportunity of being heard, impose upon him a penalty equal to ten per cent, of the amount of tax due.
An Act to provide for the constitution of a fund for the financing of activities to promote welfare of labour in the state of Maharashtra. This Act constitutes a board called Maharashtra Labour Welfare Board which looks after the duties assigned to it in relation to Labour Welfare Fund i.e. LWF
An Act to provide for the constitution of a fund for the financing of activities to promote welfare of labour in the state of Maharashtra. This Act constitutes a board called Maharashtra Labour Welfare Board which looks after the duties assigned to it in relation to Labour Welfare Fund i.e. LWF
Payment of Wages Act regulates and governs payment of wages. The Act provides for responsibility of payment of wages, disbursement of wages, period of wages, fixation of wage period, time and mode of payment of wages, wage cycle etc.
The Payment of Gratuity Act, 1972 deals with provisions for gratuity and imposes duty upon every establishment covered under this Act to provide benefits under this Act to all the eligible employees
The object of the Maternity Benefit Act, 1961 is to protect the dignity of motherhood by providing for the full and healthy maintenance of woman and her child when she is not working. Therefore this Act was passed aiming at a uniform maternity benefit all over the country providing Maternity Leave to all eligible female employees
He object of this Act is to provide for minimum HRA is to workmen working in the industries in Maharashtra and to deal with several other matters connect to it
The Industrial Employment (Standing Orders) Act, 1946 is Central enactment with an object to have a uniform Standing Order providing for the matters enumerated in Schedule to the Act and the provisions of the proposed Standing Orders should be in line with the Model Standing Order
The Equal Remuneration Act is a gift of "the International Women's Year" to women workers. It is enacted to give effect to the provision of Article 39 of the Constitution of India which contains a directive principle of equal pay for equal work for both men and women. The Act provides for the payment of equal remuneration to men and women workers for the same work or work of a similar nature and for the prevention of discrimination on the ground of sex against women in the matter of employment. The main provisions of the Act are as follows.
He shall be punishable with fine which may extend to fifty thousand rupees
Types of Establishment | No. of Holidays in a Week | Additional Holidays |
---|---|---|
Shops | To be closed on one day of the week (Section 3) or grant a holiday in a week (Section 4) | Half-day in the afternoon in a week (as notified by the State Government) (Section 5) |
Restaurants and Theatre | Restaurants and Theatre Shall grant a holiday in a week (Section 4) | Shall grant a holiday in a week (Section 4) Half-day in the afternoon in a week (as notified by the State Government) (Section5) |