TalEzine December '18

Compliance Calendar for December, 2018

Professional Tax - States - Remittances

Due Date States Existing Rules Mode
10th December '18 Andhra Pradesh,Telangana & Madhya Pradesh State-wise regulations By Challan
15th December '18 Gujarat Gujarat PT regulations By Challan
20th December '18 Karnataka Karnataka PT regulations By Challan & online
21st December '18 West Bengal West Bengal PT regulations Online
28th December '18 Assam & Orissa State-wise regulations Online
28st December '18 Maharashtra Maharashtra PT regulations By Challan
PF Central
15th December '18 Remittance of Contribution Epf & MP Act, 1952 Online
ESI Central
15th December '18 Remittance of Contribution (Main code and Sub codes) ESIC Act, 1948 Online
TDS
7th December '18 TDS Payment Income Tax Act, 1961 Online
Worker Welfare Fund Remittances
5th December '18 Kerala (Worker Welfare Fund Act) Kerala State Worker Welfare Fund Online

Based on Supreme Court Judgement Employers have to Pay Minimum Wages to Labourers of Delhi

Minimum Rate of Wages W.E.F 01.11.2018 (Inclusive of D.A)

SI.No Category Per Month Per Day
1 Un-skilled Rs. 14000 Rs. 538
2 Semi-skilled Rs. 15400 Rs. 592
3 skilled Rs. 16962 Rs. 652

Government of Delhi has legislated Delhi Minimum Wages Amendment Act 2017, which has been notified on 04.05.2018. This new law provides penal actions for non-payment of minimum wages /violations of provisions of the act for fine Rs 50,000/- and or imprisonment of 3 years of both.

Important Notice to Employers

Employers are advised to link Bank account and Aadhar KYC with UAN to avoid Legal Actions

All the employers of the establishments covered under EPF & MP ACT 1952 are required to provide UAN compulsorily to all employees of their establishment and link Aadhar, PAN, Bank Account and Mobile no. KYC seeding and linking with Aadhar, PAN, Bank Account and Mobile No should be completed before 15 December 2018, as per the direction of Central Provident Fund Commissioner CPFC).

All the employees will be benefited with online services viz. Updations of PF balance, Online claim filing, Withdrawal facility. If KYC and UAN is linked, it can end the origin of grievances and help to eradicate any type of fraud. It will also help employees to withdraw their money immediately after resigning with online facility

EPFO Allows an Individual to Withdraw the Amount Before Retirement

Provident fund is a saving vehicle designed by EPFO (Employees Provident Fund Organisation) under Ministry of Labour and Employment. For building a sizeable corpus under PF, employees contribute 12 per cent from their respective salaries, basic pay plus DA (dearness allowance), and the employer adds the same amount in relative terms. The EPF is conventionally meant to be utilised after the retirement of an employee, however, the EPFO allows an individual to withdraw the amount before retirement also.

The EPF amount can be withdrawn in case of necessities such as repayment of a loan, unemployment for more than 2 months, for treating illness of any family member, for marriage of self, daughter, son, brother, etc and for purchase, construction of a house. The amount which can be withdrawn from the EPF account is subject to various criteria and the tenure of EPFO membership.

No Manual PF Claims From New Year

The Employees Provident Fund Organisation (EPFO) on Monday announced that it will not entertain manual PF claim settlements from New Year. The applicants will have to adopt the online mode to get the job done.

As of now both the options are open for the applicants. However, those applying it manually have to wait for about 20 days to get their claimed money deposited in their bank account. But under the online system, things move faster and the claims are settled in seven days

EPFO Pensioners Can Submit Life Certificate Till Dec 31

Pensioners of Employees Provident Fund Organisation (EPFO) can submit their Jeevan Pramaan Patra (Life Certificate) till the end of December this year as the retirement fund body has extended the deadline for submitting the same to help the pensioners to get their account linked with Aadhaar.

The EPFO pensioners are required to submit their Life Certificate by November along with iris and fingerprint recognition. In case, the pensioners don’t submit their life certificate their pension will be stopped.

Digital submission of Life Certificate is must to continue the payment. They can register their Life Certificate at their respective banks where pensioner’s Savings Bank accounts are maintained or at their nearby Common Service Centres.

Important Judgments – December 2018

  • 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 Fund & 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