1. SEMINAR ON CA Vivek Agarwal FCA, DISA (ICAI), B.Com
@trpvivek
SEMINAR ON
24th July 2017
ICAI, EIRC, Kolkata

2. Structure of Legislations :
The legislations can be categorized as follows:
  Labour laws enacted by the Central Government, where the Central Government has the sole responsibility for enforcement.
Labour laws enacted by Central Government and enforced both by Central and State Governments.
Labour laws enacted by Central Government and enforced by the State Governments.
Labour laws enacted and enforced by the various State Governments which apply to respective States.

3. Labour laws enacted by the Central Government, where the Central Government has the sole responsibility for enforcement
 The Employees’ State Insurance Act, 1948*
 The Employees’ Provident Fund and Miscellaneous Provisions Act,1952
 The Dock Workers (Safety, Health and Welfare) Act, 1986
 The Mines Act, 1952
 The Iron Ore Mines, Manganese Ore Mines and Chrome Ore Mines Labour Welfare (Cess) Act, 1976
The Iron Ore Mines, Manganese Ore Mines and Chrome Ore Mines Labor Welfare Fund Act, 1976
 The Mica Mines Labour Welfare Fund Act, 1946
 The Beedi Workers Welfare Cess Act, 1976
 The Limestone and Dolomite Mines Labour Welfare Fund Act, 1972
 The Cine Workers Welfare (Cess) Act, 1981
 The Beedi Workers Welfare Fund Act, 1976
 The Cine Workers Welfare Fund Act, 1981

4. Labour laws enacted by Central Government and enforced both by Central and State Governments
 The Building and Other Constructions Workers’ (Regulation of Employment and Conditions of Service) Act, 1996.
The Child Labour (Prohibition and Regulation) Act, 1986.
 The Contract Labour (Regulation and Abolition) Act, 1970.
 The Equal Remuneration Act, 1976.
 The Industrial Disputes Act, 1947.
 The Industrial Employment (Standing Orders) Act, 1946.
 The Inter-State Migrant Workmen (Regulation of Employment and Conditions of Service) Act, 1979.
 The Labour Laws (Exemption from Furnishing Returns and Maintaining Registers by Certain Establishments) Act, 1988
 The Maternity Benefit Act, 1961
 The Minimum Wages Act, 1948
 The Payment of Bonus Act, 1965
 The Payment of Gratuity Act, 1972
  The Payment of Wages Act, 1936
The Cine Workers and Cinema Theatre Workers (Regulation of Employment) Act, 1981
 The Building and Other Construction Workers Cess Act, 1996
 The Apprentices Act, 1961
 Unorganized Workers Social Security Act, 2008
 Working Journalists (Fixation of Rates of Wages Act, 1958
 Merchant Shipping Act, 1958
 Sales Promotion Employees Act, 1976
 Dangerous Machines (Regulation) Act, 1983
Dock Workers (Regulation of Employment) Act, 1948
Dock Workers (Regulation of Employment) (Inapplicability to Major Ports) Act, 1997
Private Security Agencies (Regulation) Act, 2005

5. Labour laws enacted by Central Government and enforced by the State Governments
 The Factories Act, 1948
The Employers’ Liability Act, 1938
 The Motor Transport Workers Act, 1961
 The Personal Injuries (Compensation Insurance) Act, 1963
 The Personal Injuries (Emergency Provisions) Act, 1962
 The Plantation Labour Act, 1951
 The Sales Promotion Employees (Conditions of Service) Act, 1976
 The Trade Unions Act, 1926
 The Weekly Holidays Act, 1942
The Working Journalists and Other Newspapers Employees (Conditions of Service) and Miscellaneous Provisions Act, 1955
The Workmen’s Compensation Act, 1923
 The Employment Exchange (Compulsory Notification of Vacancies) Act, 1959
 The Children (Pledging of Labour) Act 1938
 The Bonded Labour System (Abolition) Act, 1976
 The Beedi and Cigar Workers (Conditions of Employment) Act, 1966

6. Classification of LABOUR LAWS in India
Laws related to Industrial Relations such as:
Trade Unions Act, 1926, Industrial Employment Standing Order Act, 1946,
Industrial Disputes Act, 1947.
II Laws related to Wages such as:
Payment of Wages Act, 1936, Minimum Wages Act, 1948, Payment of Bonus Act, 1965.,
Working Journalists (Fixation of Rates of Wages Act, 1958 (Majhithia Wage Board)
III Laws related to Working Hours, Conditions of Service and Employment such as:
  Factories Act, 1948., Plantation Labour Act, 1951., Mines Act, 1952., Contract Labour (Regulation & Abolition) Act, 1970,  Sales Promotion Employees Act, 1976, Inter-State Migrant Workmen (Regulation of Employment and Conditions of Service) Act, 1979, Building & Other Construction Workers (Regulation of Employment & Conditions of Service) Act, 1996, Building and Other Construction Workers Welfare Cess Act, 1996, Cine-Workers and Cinema Theatre Workers (Regulation of Employment) Act, 1981,, Industrial Employment (Standing Orders) Act, 1946, Mines and Mineral (Development and Regulation Act, 1957 etc.

7. Classification of LABOUR LAWS in India……(Contd..)
Laws related to Equality and Empowerment of Women such as:
  Maternity Benefit Act, 1961, Equal Remuneration Act, 1976.
Laws related to Deprived and Disadvantaged Sections of the Society such as:
  Bonded Labour System (Abolition) Act, 1976, Child Labour (Prohibition & Regulation) Act 1986,  
Laws related to Social Security such as:
  Employees’ Compensation Act, 1923., Employees’ State Insurance Act, 1948., Employees’ Provident Fund & Miscellaneous Provisions Act, 1952., Payment of Gratuity Act, 1972… and so on

8. What will we cover today ?
Employees’ Provident Fund & Misc. Provisions Act’ 1952
Employees’ State Insurance Act’ 1948
Any other topic on labour laws on request

9. Employees' Provident Fund & Misc. Provisions Act’ , 1952

10. Employees' Provident Fund Scheme, 1952
Applicability
Every establishment where 20 or more persons are employed.
Employee Eligibility
Any person who is employed directly or employed through contractor
Employees contribution up to a Salary (Basic + DA + Retaining Allowance + Cash Value of Food Concession) less than or equal to Rs.15000/-
Apprentices are not to be treated as “employees” under the Act
Maximum Statutory limit for Contribution under EPF and MP Act’ 1952 is Rs 15000/- w.e.f

11. Employees' Provident Fund Scheme, 1952
Rate of Contribution
Employee: 12% on Basic + DA + CVFA
Employer: 13.15% on Basic + DA + CVFA
[(PF-3.67% %) + (EDLI-0.5%) + (Pension-8.33%)]
* 0.65% Is PF Administrative charges payable in A/c 2 (subject to minimum of Rs 75/- per month for non-functional establishment and Rs 500 per month for other establishments,
0.01 % is ELDI Adm. Charges payable in A/c 22 has been omitted w.e.f
Monthly Remittance of Contribution & Return of employees
Remittance of Contribution (PF Challan), for the previous month, on or before 15th of following month
ECR copy with details of the employees deployed

12. PF Deductions for employees:
Employees' Provident Fund Scheme, 1952
PF Deductions for employees:
PF deduction is mandatory for all the employees whose Basic + DA is less than or equal to
Employees with Basic + DA more than have an option to opt out of PF scheme.
Deduction will be 12% of Basic + DA for an employee.
If the Basic + DA is more than 15000, employer have an option to pay 12% of actual amount or Rs (12% of 15000).

13. PF Deductions for employees:
Employees' Provident Fund Scheme, 1952
PF Deductions for employees:
All the organizations having an employee strength of 20 or more than 20 are eligible for PF deductions.
Employer has to contribute 13.15% towards PF deduction. It is divided as:
- Pension Fund : 8.33% - Provident Fund : 3.67% - Employee Deposit Linked Insurance : 0.5% - Administrative Charges for PF Scheme: 0.65% (Subject to conditions as discussed) -

14. Tax Benefit and returns:
Employees' Provident Fund Scheme, 1952
Tax Benefit and returns:
Tax benefit:
Sec 80 (C): Tax exemption on the investment up to 1.50 lac.
Sec (C): Avail income tax exemption on the withdrawn PF amount. However, withdrawal of PF accumulations where duration of employment is less than 5 years has now been made subject to deduction of tax at source.
Returns:
The current rate of interest on PF is 8.65% (For FY )

15. Forms to be filled by the employees:
Employees' Provident Fund Scheme, 1952
Forms to be filled by the employees:
S.No
Form no.
Description 1
Form 2
Nomination form at the time of joining an organization. (Now through UAN Employees portal) 2
Form 19
Now merged in Consolidated claim Form. 3
Form 10 C 4
Form 10 D
Employee completed 10 year’s of service/attained 58 year’s age. The amount will be paid as pension. 5
Form 20
Claim of PF amount for deceased member my Nominee 6
Form 13
For transfer of PF a/c. (NOW ONLINE) 7
Form 31
For withdrawing advance from PF account. (Consolidated Form)

16. Forms to be filled by the employees:
Employees' Provident Fund Scheme, 1952
Forms to be filled by the employees:
S.No
Form No.
Due Date
Frequency
Description 1
Form 5
25th of every month
Within 15 days
Employee joining an organization. (Now only through Online ECR) 2
Form 10
Monthly
Resigned Employee details (Now only through Online ECR-Exit Return) 3
Form 12 A
contains consolidated details of that particular month- new joinees, left employees and employer-employee PF contributions. (Now only through Online ECR) 4
Form 3A
30th April
Yearly
Employee contribution details (Now only through Online ECR) 5
Form 6A
30th April
Employees consolidated contribution list. (Now only through Online ECR) 6
Form 5A
Inception
Once
When an organization registers at EPF, India. Online through ECR portal

17. Employees' Provident Fund Scheme, 1952

18. Employees' Provident Fund Scheme, 1952
How to file PF?
Login to
Upload the ECR file
On successful upload of the ECR file, a Summary page of uploaded ECR file will appear.
 Fill in the details regarding EDLI and EPF/EDLI administrative/inspection charges.
On click of submit button, PDF File will appear for approval and finalisation.
Once you approve the PDF file, a Challan will be generated with a TRRN (Temporary Return Reference Number) along with an acknowledgement slip for the uploaded ECR file. Online payment of EPF dues to be made online through the link provided on the portal itself.

19. Employees' Provident Fund Scheme, 1952

20. Latest Updates:- Withdrawal of exemption for NGOs (1.4.2015)
EPFO Mobile Application
Construction Workers’ (New regime - UAN)
Settlement of Claims (Without employer’s Attestation)
Unified Employer’s Portal
Unified Member’s Portal
Contractor Mapping

21. Employee’s State Insurance Act’ 1948

22. ESI SCHEME Employees' State Insurance Act’ 1948
ESI Scheme for India is an integrated social security scheme tailored to provide Social Production to workers and their dependents, in the organised sector, in contingencies, such as Sickness, Maternity and Death or Disablement due to an employment injury or Occupational hazard

23. Employees' State Insurance Act’ 1948
The ESI Act 1948 applies to
Non – seasonal Factories using power in and Employing ten (10) or More persons
Non – seasonal and non- power using factories and establishments employing twenty(20) or more persons (However, vide a notification shops and establishments employing 10 or more employees are coverable under the Act w.e.f )
Educational institutions and private nursing homes are coverable under the ACT w.e.f (In West Bengal).
Employees of the Factories and Establishments in receipt of wages not exceeding Rs /- Per month are covered under this Act.
[SINCE COVERAGE UNDER THE ESI ACT IS BY AREA BASED NOTIFICATIONS, THE AREA IN WHICH AN INSTITUTION IS LOCATED NEEDS TO BE NOTIFED FOR THE PURPOSE OF COVERAGE UNDER THE ACT)

24. Employees' State Insurance Act’ 1948
The ESI Act 1948 applies to ……
A Chartered Accountant’s office/firm too.
Vide amendment in West Bengal Shops and Establishment by Amendment Act of 1981, such offices in included within the definition of Commercial Establishment.
However, apprentices are not deemed to be employees under the Act.

25. WAGES…..Defination of…. Employees' State Insurance Act’ 1948
Wages means all remuneration paid or payable in cash to an employee, if the terms of the contract of employment, express or implied, were fulfilled and includes any payment to an employee in respect of any period of authorised leave, lock out, strike which is not illegal or layoff and other additional remuneration, if any, paid at intervals not exceeding two months, but does not include :-
a). Any contribution paid by the employer to any pension fund or Provident fund, or under this act;
b). Any traveling allowance or the value of any traveling concession;
c). Any sum paid to the person employed to defray special expenses entailed on him by the nature of his employment ; or
d). Any gratuity payable on discharge.

26. CONTRIBUTIONS Employees' State Insurance Act’ 1948
The Scheme is primarily funded by contribution raised from Insured Employees and their employers
Payable such as
1. Employees’ Contribution – 1.75% of the Wages
2. Employers’ Contribution – 4.75% of the Wages
TOTAL – 6.50% of the Wages
Employees in receipt of an average daily wage of Rs. 100/- or Less, are exempted from Payment of their share of contribution (w.e.f ) but are entitled to all social security benefits under the Scheme.
(Note: Reduced rate of Contribution in newly implemented areas for 24 months from the date of implementation [GSR 959(E)] – 3% + 1%

27. Employers Contributions
Employees' State Insurance Act’ 1948
STATEMENT OF ESI CONTRIBUTIONS FOR THE MONTH OF …………………. Sl
Name of Employee
Insurance Number
No of Days
Rated
Rate of pay
Total
Average Pay
ESI Deduction
Employers Contributions
Total Contributions 1
Vijay 26
Daily
150
3900 69
186
255 2
Ram 25
3750 66
179
245 3
Prabhu 24 90
2160
103 4
Shyam
230
5980
105
285
390 5
Kishore
225
5850
278
381 6
Ashok 7
Nirmal 18
Monthly
4000
2769
153.83 49
132
181 8
Vimal 16
3000
1846
115.37 33 88
121 9
Kumar 12
2500
1154
96.16 55 10
Ashim
2400
923
92.3 44 11
Jayanto
6000
5538
230.75 97
264
361
39720
625
1892
2517

28. CONTRIBUTIONS AND BENEFIT PERIOD
Employees' State Insurance Act’ 1948
CONTRIBUTIONS AND BENEFIT PERIOD
Employees covered under the ESI Act, are required to pay contribution towards the scheme on a monthly basis. A contribution period means a six month time span from 1st April to 30th September and 1st October to 31st March.
Cash benefits under the scheme are generally liked with contributions paid. The benefit period starts three months after the closure of a contribution period. The two type of periods are elucidated below.
Contribution Period Benefit Period
1st April to 30th September st January to 30th June
of the following year
1st October to 31st March st July to 31st Dec.

29. Employees' State Insurance Act’ 1948
The Compliances under the ESI Act have been made online mandatorily over the past few years and all employers are required to file salary details online. All Employers have been issued unique User-Ids and Passwords to logging on the ESIC portal. For New Registrations, a temporary user id can be generated by the Establishment itself, which on allotment of code number is suspended and a new Id and Password is issued.

31. EMPLOYEE REGISTRATION

32. FILING OF MONTHLY SALARY DATA

34. IP Name ( Only alphabets and space )
IP Number (10 Digits)
IP Name ( Only alphabets and space )
No of Days for which wages paid/payable during the month
Total Monthly Wages
Reason Code for Zero workings days(numeric only; provide 0 for all other reasons- Click on the link for reference)
Last Working Day ( Format DD/MM/YYYY or DD-MM-YYYY)

35. Reason
Code
Note
Without Reason
Leave last working day as blank
On Leave 1
Left Service 2
Please provide last working day (dd/mm/yyyy). IP will not appear from next wage period
Retired 3
Out of Coverage 4
Please provide last working day (dd/mm/yyyy). IP will not appear from next contribution period. This option is valid only if Wage Period is April/October. In case any other month then IP will continue to appear in the list
Expired 5
Non Implemented area 6
Please provide last working day (dd/mm/yyyy).
Compliance by Immediate Employer 7
Suspension of work 8
Strike/Lockout 9
Retrenchment 10
No Work 11
Doesnt Belong To This Employer 12

37. GENERATION OF CHALLAN

38. This challan is no longer generated. Online payment mandatory
Link for online payment provided on homepage

39. Some of the other Laws to be complied with :
West Bengal Shops and Establishment Act’ 1963
Contract Labour (R&A) Act’ 1970
Building and other Construction Workers Welfare Cess Act’ 1996
Payment of Wages Act’ 1936
Minimum Wages Act’ 1948
Payment of Gratuity Act’ 1972
Industrial Disputes Act’ 1947
Industrial Employment (Standing Orders) Act’ 1946

40. Time for….

41. CA Vivek Agarwal FCA, DISA (ICAI), B.Com
@trpvivek