TalEzine December '18

Compliance Calendar for January, 2019

Professional Tax - States - Remittances

Due Date States Existing Rules Mode
10th January '19 Telangana State-wise regulations By Challan
15th January '19 West Bengal West Bengal PT regulations Online
15th January '19 Gujarat Gujarat PT regulations By Challan
15th January '19 Odisha State-wise regulations Online
15th January '19 Assam State-wise regulations Online
15th January '19 Madhya Pradesh State-wise regulations By Challan
20th January '19 Karnataka Karnataka PT regulations By Challan & online
31th January '19 Maharashtra Maharashtra PT regulations By Challan
PF Central
15th January '19 Remittance of Contribution Epf & MP Act, 1952 Online
ESI Central
15th January '19 Remittance of Contribution (Main code and Sub codes) ESIC Act, 1948 Online
7th January '19 TDS Payment Income Tax Act, 1961 Online
TDS/TCS Return Filing Last Dates of FY 2018 - 19
Quarter Quarter Period TDS Return Due Date TCS Return Due Date
3rd Quarter 1st October to 31st December 31st Jan, 2019 15th Jan, 2019
Worker Welfare Fund Remittances
05th January '19 Kerala (Worker Welfare Fund Act) Kerala State Worker Welfare Fund Online
Labour Welfare Fund Remittances
15th January '19 Delhi, West Bengal, Karnataka, Telangana, Andhra Pradesh, Maharashtra, Odisha, Madhya Pradesh, Haryana Offline
31th January '19 Tamil Nadu Offline
Shops and Establishment (As per State Rules )
Annual Return 31th January 19
Half Yearly Return 31th January 19
Factories Act (As per State Rules )
Annual Return 31th January 19
Half Yearly Return 31th January 19
CLRA (Applicable states)
Annual Return 31th January 19
Half Yearly Return 31th January 19

Contractual Employees Also Permitted to Maternity Benefits

The Kerala High Court recently repeated that women-employees are permitted to maternity leave, regardless of whether their employment is contractual or full-time.

Payment to Contractual Labour through Cheque

Payment of Wages (Amendment) Act, 2017 to enable the employers to pay wages to their employees by (a) cash or (b) cheque or (c) crediting to their bank account. The amendment in the Act also enables the appropriate Government to specify the industrial or other establishments, by notification in the Official Gazette, which shall pay to every person employed in such industrial or other establishments, the wages only by cheque or by crediting in his bank account.

Ministry of Labour And Employment Notification

The Employees’ Provident Funds and Miscellaneous Provisions Act, 1952 (19 of 1952), the Central Government hereby makes the following Scheme, further to amend the Employees’ Provident Funds Scheme, 1952, namely:


  • This Scheme may be called the Employees’ Provident Funds (Amendment) Scheme, 2018.
  • It shall come into force from the date of its publication in the Official Gazette.

2) In the Employees’ Provident Funds Scheme, 1952, after paragraph 68H, the following shall be inserted, namely:-

“68HH. Non-refundable advance to a member in case of continuous unemployment for not less than one month. The Commissioner or, where so authorised by the Commissioner, any other officer subordinate to him, may permit a member, on ceasing to be an employee in any factory or establishment to which the Act applies, a non-refundable advance up to seventy-five percent of the amount standing to his credit in the Fund, if he has not been employed in any factory or other establishments for a continuous period of not less than one month immediately preceding the date on which he makes an application for such non-refundable advance.”.

Important Judgments – January 2019

  • No reinstatement to a casual employee who worked only for one year. Supreme Court. 1285

  • Transfer of complainant under POSH Act justified to protect her from harassment. P&H HC 1286

  • Workers of contractor can also raise industrial dispute for their regularization. Cal. HC 1291

  • Extended maternity benefits not available after completion of contractual employment. Del. HC 1293

  • Retired employee is not a ‘workman’ under Industrial Disputes Act. Karn. HC 1294

  • Denial to refer a dispute of contractors’ workers not proper since the government cannot adjudicate. Cal. HC 1291

  • Last drawn wages appropriate when employer failed to prove gainful employment of workman. Supreme Court 1285

  • An employee can seek relief only in the prescribed forum. P&H HC 1288

  • High Court not to interfere with reasoned order by Employees Insurance Court. Karn. HC 1296

  • Compensation in lieu of reinstatement appropriate a casual workman who worked for short period. Supreme Court 1285

  • An employee, having resigned voluntarily, cannot later on contend illegal termination. Mad. HC 1301

  • Last drawn wages during pendency of proceedings in High Court to those who prove their unemployment. Mad. HC 1301

Employees’ Provident Funds & MP Act.

  • Levy of damages for delayed deposit without hearing the employer is liable to be quashed. Cal. HC 1306

  • Seeking a remedy by way of writ petition in respect of matter pending before EPFA Tribunal is not maintainable. Del. HC 1331

  • Documents not produced before EPF Authority or High Court, not admissible in review application. Pat. HC 1328

  • EPF Authority can make recovery of dues in the absence of stay. Cal. HC 1309

  • Writ Court may also grant relief to a party who failed in respect of pre-deposit, despite bona fide efforts. Del. HC 1329

  • In the absence of speaking order for levy of damages, High Court directed for re-examination with reasons. Cal. HC 1306

  • An employer cannot withhold EPF contributions since damages would be attracted. Cal. HC 1308

  • Writ petition without exhausting alternate remedy of statutory appeal against the order of the EPF Authority is not maintainable. Cal. HC 1309

  • Compliance of section 7-O of Act cannot automatically amount to restraint on EPF Authority for recovery of dues. Cal. HC 1309

  • Insisting the natural guardian for production of guardianship certificate for disbursing EPF dues, is not proper. Mad. HC 1322

Minimum Wages Notifications

State Class ZONE I (INR) ZONE II (INR) ZONE III (INR) ZONE IV (INR) With Effect From
Chandigarh Highly Skilled 10849       01-Oct-18
Skilled -I 10449       01-Oct-18
Skilled -II 10224       01-Oct-18
Semi Skilled -I 10024       01-Oct-18
Semi Skilled -II 9924       01-Oct-18
Unskilled 9774       01-Oct-18
Staff ( Class I) 10559       01-Oct-18
Staff ( Class II) 10199       01-Oct-18
Staff ( Class III) 10049       01-Oct-18
Telangana Highly Skilled 10677 10258     01-Oct-18
Skilled 9842 9640     01-Oct-18
Semi-Skilled 9640 9422     01-Oct-18
Unskilled 9222 9006     01-Oct-18