Compliance Forms Under Important Labour Laws.pdf

Various Compliance Forms Under
CLRA, Maternity Benefit Act, Payment of Gratuity Act, Bonus Act, ISMW Act,

1. Compliance
and Various FORMs Under Different Acts
1.ThePaymentofGratuityAct,1972
2.TheBuilding&OtherConstructionWorkers(Regulationof
Employment&ConditionsofService)Act,1996
3.TheContractLabour(Regulation&Abolition)Act,1970
4.TheEmployees’StateInsuranceAct,1948
5.ThePaymentofBonusAct,1965
6.TheMaternityBenefitAct,1961
7.TheEmployees’ProvidentFund&MiscellaneousProvisionsAct,
1952
PREM KUMAR SONI 1

2. The Payment of Gratuity Act,1972
Compliances
1.Form A -Notice of Opening
2.Form B -Notice of Change
3.Form C -Notice of Closure
4.Form F -Nomination
5.Form G -Fresh Nomination
6.Form H -Modification of Nomination
7.Form I -Application for gratuity by an employee
8.Form J -Application for gratuity by a nominee
9.Form K -Application for gratuity by a legal heir
10.Form L -Notice for payment of gratuity
11.Form M -Notice rejecting claim for payment of gratuity
12.Form N -Application for direction Before the Controlling Authority
13.Form T -Application for recovery of gratuity
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3. Applicability
Everyfactory,mine,oilfield,plantation,portandrailwaycompany.
Everyshoporestablishmentwithinthemeaningofanylawforthetime
beinginforceinrelationtoshopsandestablishmentsinastate,inwhich
10ormorepersonsareemployed,orwereemployed,oranydayofthe
preceding12months;
Suchotherestablishmentsorclassofestablishments,inwhich10or
moreemployeesareemployed,onanydayofthepreceding12months,
asthecentralgovernmentmay,bynotification,specifyonthisbehalf.
PREM KUMAR SONI 3

4. The Building & Other Construction Workers (Regulation
of Employment & Conditions of Service) Act,1996
1.Form 5 -Register for Overtime
2.Form 6 -Register of Building
Workers Employed by the
Employer
3.Form 7 -Muster Roll
4.Form 8 -Register of Wages
5.Form 10 -Register for
Deductions for Damage or
Loss
6.Form 11 -Register of Fines
7.Form 12 -Register of
Advances
8.Form 13 -Wage Book
9.Form 14 -Service Certificate
10.Form 15 -Annual Return
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5. Applicability
•Applicable to the whole of India.
•It applies to every establishment which employs, or had employed on
any day of the preceding twelve months, 10 or more building workers
in any building or other construction work.
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6. The Contract Labour (Regulation &
Abolition) Act, 1970
1.Form I -Application for Registration of
Establishments employing Contract
Labour
2.Form V -Form of Certificate by
Principal Employer to Contractor
3.Form XII -Register of Contractors
4.Form XIII -Register of workmen
Employer by Contractor
5.Form XIV -Employment Card for
Employee
6.Form XV -Service Certificate to
Employee
7.Form XVI -Muster Roll
8.Form XVII -Register of Wages
9.Form XVIII -Register of Wages cum
Muster Roll
10.Form XIX -Wage Slip
11.Form XX -Register of deductions for
damage or loss
12.Form XXI -Register of Fines
13.Form XXII -Register of Advances
14.Form XXIII -Register of Overtime
15.Form XXIV -Return by Contractor to
the Licensing Officer
16.Form XXV -Return by Principal
Employer to the Registering Officer
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7. Applicability
•ItextendstothewholeofIndiaandappliestoeveryestablishmentor
everycontractorwhoemploysoremployed20ormoreworkerson
anydayofthepreceding12monthsascontractLabourregistrationis
compulsorytoemploycontractLabour
PREM KUMAR SONI 7

8. TheEmployees’StateInsuranceAct,1948
Compliances
1.Form01(A)-FormofAnnualInformation
2.EmployerRegistration
3.EmployeeRegistration
4.Form1-DeclarationForm
5.Form2-Addition/DeletioninFamilyDeclaration
6.Form3-ReturnofDeclarationForm
7.Form6-RegisterofEmployees
8.Form9-ClaimforSickness/TemporaryDisablement
Benefit/MaternityBenefit
9.Form11-AccidentBook
10.Form12-AccidentReport
11.Form14-ClaimforPermanentDisablementBenefit
11.Form15-ClaimDependentBenefit
12.Form16-ClaimforPeriodicalPaymentofDependent
Benefits
13.Form19-ClaimforMaternityBenefitandnoticeofwork
14.Form20-ClaimforMaternityBenefitbyaNominee
15.Form22-FuneralExpenseClaim
16.Form23-LifeCertificateforPermanentDisablement
Benefit
17.Form24-Declaration&CertificateforDependent's
Benefit
18.Form14-SicknessorTemporarydisablementor
maternitybenefitforsickness
19.Form12A-claimforMaternitybenefitforsickness
20.Form21-MaternityBenefit-CertificateofExpected
Confinement
21.Form13-claimforSicknessorTemporarydisablementor
Maternity
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9. Applicability
•AllStatesinIndiaexceptforNagaland,Manipur,Sikkim,Arunachal
Pradesh,andMizoram.
•ApplicabletoDelhi,Chandigarh,andPuducherry.
•Applicabletonon-seasonalfactoriesemploying10ormorepersons.
•Theschemehasbeenextendedtoshops,hotels,restaurants,cinemas
(includingpreviewtheatres),road-motortransportundertakings,and
newspaperestablishmentsemploying20*ormorepersons.
•Theschemehasbeenextendedtoprivatemedicalandeducational
institutionsemploying20*ormorepersonsincertainStates/UTs.
•TheexistingwagelimitforcoverageundertheActisRs.21,000/-per
month(i.e..01.01.2017).
PREM KUMAR SONI 9

10. The Payment of Bonus Act,1965
•AnActtoprovideforthepaymentofbonustopersonsemployedin
certainestablishmentsonthebasisofprofits,production,or
productivityandformattersconnectedtherewith.
Compliances
Form A -Computation of the Allocable Surplus
Form B -Set-on and Set-off of Allocable Surplus
Form C -Bonus Paid Statement
Form D -Annual Return Bonus Paid to Employees
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11. Applicability
•EveryfactoryandeveryotherestablishmentinIndiainwhich20or
morepersonsareemployedonanydayduringanaccountingyear.
•Anyperson(otherthananapprentice)employedonasalaryorwage
notexceedingRs.21,000/-p.m.inanyindustrytodoanyskilledor
unskilled,manual,supervisory,managerial,administrative,technical,
orclericalworkforhireorrewardwhetherthetermsofemployment
beexpressedorimplied.
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12. The Payment of Wages Act
•ThePaymentofWagesAct,1936andtherulesframedthereunderareenactedwitthe
objectivetoregulatethepaymentofwagesofcertainclassesofemployedpersons.
Applicability
•TheActextendstothewholeofIndia.
•TheActisapplicabletothepaymentofwagestopersonsemployed:
•inanyfactory,
•otherwisethaninafactoryuponanyrailwaybyarailwayadministrationor,
•eitherdirectlyorthroughasub-contractor,byapersonfulfillingacontractwitharailway
administration,and
•topersonsemployedinanindustrialorotherestablishmentspecifiedinsub-clauses(a)to(g)of
clause(ii)ofsection2oftheAct.
•TheActappliestowagespayabletoanemployedpersoninrespectofawageperiodifsuch
wagesforthatwageperioddonotexceedRs.24,000/-permonthorsuchotherhighersum
which,onthebasisoffiguresoftheConsumerExpenditureSurveypublishedbytheNational
SampleSurveyOrganization,theCentralGovernmentmay,aftereveryfiveyears,by
notificationintheOfficialGazette,specify.
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13. ProfessionalTaxInIndia
•Aprofessionaltaxisadirecttaxleviedbythegovernmentonemployees
andprofessionals.TheProfessionalTaxisasourceofrevenueforthestate
governments,whichhelpsimplementschemesforthewelfareand
developmentoftheregion.
•Theprofessionaltaxisastatetax,andthetaxratesvaryfromstatetostate.
•Justliketheincometax,theprofessionaltaxislinkedtotheincomeslabs.It
isdeductedatthesourcebytheemployer.Itisanominaltaxandnever
exceedsafewhundredrupeesamonth.Themaximumamountof
ProfessionalTaxthatanystatecanimposeinIndiais₹2500.Further,the
totalamountofProfessionalTaxpaidduringtheyearisallowedasa
deductionundertheIncomeTaxAct.
PREM KUMAR SONI 13

14. States Where Professional Tax is not Applicable
Andaman and Nicobar
Islands
Arunachal PradeshChandigarh
Dadra and Nagar
Haveli
Daman and Diu Delhi Goa Haryana
Himachal Pradesh Ladakh Lakshadweep Rajasthan
Uttaranchal Uttar Pradesh
PREM KUMAR SONI 14

15. Applicability
•Theprofessionaltaxappliestoemployees(wageearners)ofalmostall
industries.It'salsoapplicabletoprofessionalslikedoctors,chartered
accountants(CAs),consultants,traders,andotherself-employed
individuals.
PREM KUMAR SONI 15

16. Who is exempted from professional tax?
•ThereareexemptionsprovidedforspecificindividualstopayProfessional
TaxundertheProfessionalTaxRules.Thefollowingindividualsareexempt
frompayingprofessionaltax:
•Parentsofchildrenwithpermanentdisabilityormentaldisability.
•MembersoftheforcesasdefinedintheArmyAct1950,theAirForceAct
1950,andtheNavyAct1957,includingmembersofauxiliaryforcesor
reservistsservinginthestate.
•Badlyworkersinthetextileindustry.
•Anindividualsufferingfromapermanentphysicaldisability(including
blindness).
•Parentsorguardiansofindividualswhohaveamentaldisability.
•Individualsabove65yearsofage.
PREM KUMAR SONI 16

17. The Maternity Benefit Act,1961
AnActtoregulatetheemploymentofwomenincertainestablishmentforcertain
periodbeforeandafterchild-birthandtoprovideformaternitybenefitandcertain
otherbenefits.
Compliances
Abstract of the Maternity Benefit Act
Notice Under Sec 6 of the Act
Form of Receipt of Maternity Benefit
Form A -Muster Roll
Form G -Appeal to Competent Authority
Form H -Complaint to Inspector
Form I -Complaint to Inspector by Nominee
Annual Return
Form 19 -Maternity Benefit -Notice of Pregnancy
Form 20 -Maternity Benefit -Certificate of Pregnancy
Form 22 -Maternity Benefit -Claim for Benefit
ANNUAL RETURN FORMS -L,M,N and O
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18. Applicability
•ExtendstothewholeofIndia.
•Applicabletomines,factories,plantations,shopsandcommercial
establishments.
•Forawomanemployed,whetherdirectlyorthroughanyagency,for
wagesinanyestablishment.
PREM KUMAR SONI 18

19. The Workmen's Compensation Act,1923
Anacttoprovideforthepaymentbycertainclassesofemployerstotheirworkmen
ofcompensationforinjurybyaccident.In2009,withanamendmentinWorkmen's
CompensationAct,theacthasbeenrenamedasEmployeesCompensationAct.
Compliances
Form A -Deposit of compensation for fatal accident
Form AA -Deposit of compensation for non-fatal accident to a woman or person under legal
disability
Form D -Deposit of compensation for non-fatal accidents, other than to a workman or person
under legal disability
Form EE -Report of fatal accidents
Form F -Application for compensation by workmen
Form G -Application for order to deposit compensation
Form H -Application for communication
Form K or L or M -Memorandum of agreement
PREM KUMAR SONI 19

20. Applicability
•It extends to the whole of India
•Applicable to the specified classes of employers
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21. The Inter-State Migrant Workmen Act,
1979
An Act to regulate the employment of inter-State migrant workmen and
to provide for theirconditions of service and for matters connected
therewith.
Applicability
This Act is applicable to the whole of India.
PREM KUMAR SONI 21

22. The Employees’ Provident Fund &
Miscellaneous Provisions Act, 1952
•AnActtoprovidefortheinstitutionofprovidentfunds,pensionfund,
anddeposit-linkedinsurancefundforemployees.
•OneofthelargestsocialsecurityorganizationsinIndiaintermsofthe
numberofcoveredbeneficiariesandthevolumeoffinancial
transactions
PREM KUMAR SONI 22

23. Compliances
•Employer Registration
•ECR -Electronic Challan Cum Return
•Activate UAN (Universal Account Number)
•Form 5A -Return of ownership
•Form 11 -Declaration Form
•Form 13 -Transfer Claim Form
•Form 19 -Form to claim the dues by Member
•Form 20 -Form to claim the dues by Nominee
•Form 10D -Application for monthly pension
PREM KUMAR SONI 23

24. Applicability
Itprovidescompulsorycontributoryfundforthefutureofanemployeeafterhis/her
retirementorforhis/herdependentsincaseoftheemployee'searlydeath.Itextendstothe
wholeofIndiaexcepttheStateofJammuandKashmirandisapplicableto:
•EveryfactoryengagedinanyindustryspecifiedinSchedule1inwhich20ormore
personsareemployed.
•Everyotherestablishmentemploying20ormorepersonsorclassofsuchestablishments
thattheCentralGovt.maynotify.
•AnyotherestablishmentsonotifiedbytheCentralGovernmentevenifemployingless
than20persons.
•Everyemployee,includingtheoneemployedthroughacontractor(butexcludingan
apprenticeengagedundertheApprenticesActorunderthestandingordersofthe
establishmentandcasuallaborers),whoisinreceiptofwagesuptoRs.15,000p.m.shall
beeligibleforbecomingamemberofthefund.
•Theconditionofthreemonthscontinuousserviceor60daysofactualworkfor
membershipoftheschemehasbeenremoved.
PREM KUMAR SONI 24