COMPLIANCE CALENDAR FOR DECEMBER, 2019
Professional Tax - States - Remittances
|Due Date||States||Existing Rules||Mode|
|10th December '19||Andhra Pradesh, Telangana||State-wise regulations||Online|
|10th December '19||Madhya Pradesh||State-wise regulations||By Challan|
|15th December '19||Gujarat||Gujarat PT regulations||By Challan|
|20th December '19||Karnataka||Karnataka PT regulations||By Challan & online|
|21st December '19||West Bengal||West Bengal PT regulations||Online|
|28th December '19||Assam & Odisha||State-wise regulations||Online|
|28th December '19||Maharashtra||Maharashtra PT regulations||Online|
|15th December '19||Remittance of Contribution||Epf & MP Act, 1952||Online|
|15th December '19||Monthly Returns For Reporting Details Of International Workers (Statement IW-1)||Epf & MP Act, 1952||Online|
|25th December '19||Monthly Returns-For Exempted Employer Under EDLI Scheme (FORM 7(IF))||Epf & MP Act, 1952||Manual|
|15th December '19||Remittance of Contribution||ESIC Act, 1948||Online|
|07th December '19||TDS Payment||Income Tax Act, 1961||Online|
|Worker Welfare Fund Remittances|
|05th December '19||Kerala (Worker Welfare Fund Act)||Kerala State Worker Welfare Fund||By Challan|
|List of Holidays 2020 submission||31st December 2019|
|Bonus Returns - Form D||31st December 2019|
ESIC New Notice Directions Have Come on Late Registrations
In continuation of the ESIC notification dated 21.11.2019, another new notification received from ESIC on 03.12.2019:
Now, ESIC Portal will allow generating ESIC number even after 10 days from the date of joining with a pop-up message accepting or rejecting the concept.
If the employer approves the pop-up, the ESIC number will generate and the employer will get a proforma with Show Cause Notice to the registered email ID.
If the employer rejects, the system will direct to change the date of appointment.
On receipt of acceptance, the employer must reply the Show Cause with relevant documents within 15 days from the notice received.
If the employer has failed to reply to the Show Cause Notice, the date of registration will be considered as the date of appointment.
The Regional Director/Authorized Officer will do the final approval or rejection for each employee. Once the Regional Director/Authorized Officer accepts the submitted record, they would approve the date of appointment; if they reject, the date of registration will be considered as the date of appointment.
The Punjab Minimum Wages Notification (September 2019)
Vide notification No.S.O.22/C.A./II/1948/S.S3
The minimum wages notification has released for the State of Punjab effective from 1st September 2019.
The Goa Minimum Wage Notification (October 2019)
Vide Notification No. CLE/PA/MWA-VDA/(10)/2016/3855
As per the notification, the Government of Goa has released the minimum wages notification, revises the rates of Variable Dearness Allowance effective from 1st October 2019.
The Dadra and Nagar Haveli Minimum Wage Notification (October 2019)
Vide Notification No.LEO/MWA/SA/1543/2019
As per the notification, Union Territory of Dadra and Nagar Haveli has released minimum wages notification effective from 1st October 2019 – 1st March 2020.
The Odisha Minimum Wages Notification (October 2019)
As per the notification, the Government of Odisha has released the minimum wages notification effective from 1st October 2019.
Declaration of Paid Holiday in the State of Karnataka on By-Election Day
Vide Circular No.78/EPS/2019
The Kerala Minimum Wages Notification (September 2019)
The variable dearness allowance has been revised for the employment in Shops and Commercial Establishment and Computer Software Sector. The government of Kerala has released the minimum wages notification effective from 1st September 2019.
ESIC to Restrict Employer towards Filing of Monthly Contributions
Vide Notification No:-P-11/12Misc./SST
ESIC restricts the employer from the filing of Monthly Contributions after 42 days of the end of the contribution period by making necessary changes in the insurance module of ESIC Project Panchdeep, as provided under Rule 26 of ESI (General) Regulation, 1950.
Employment of Women in Factories in Night
No. D 61 KaBaSe 2015
The State Government of Karnataka has cited Madras High Court Decision in view of which the government will allow employing women workers in the factories during night shifts, i.e., from 7 pm to 6 am.
The Jharkhand Minimum Wage (Basic) Notification (24th October 2019)
Vide Notification No-2M.W-20-02/2015
As per the notification, the Government of Jharkhand has released the minimum wages basic rates effective from 24th October 2019.
Extension of Provisions of Employees Provident Funds and Miscellaneous Provisions Act, 1952 to Jammu and Kashmir
Vide Notification No S.O.3962(E)
Government of India has extended the provisions of the Employees’ Provident Funds and Miscellaneous Provisions Act, 1952 to apply to the establishments, employing ten or more persons and covered under the provisions of the erstwhile the Jammu and Kashmir Employees’ Provident Funds and Miscellaneous Provisions Act, 1961, as it stood before its repeal by the Jammu and Kashmir Reorganization Act, 2019 with effect from the 1st Day of January 2020
The Delhi Minimum Wages Notification (April 2019 and October 2019)
Vide Notification No. Addl.LC/Lab/MW/2016/4859
As per the notification, the Government of Delhi has released the minimum wages effective from 22nd October 2019.
Important Judgements – December 2019
Removal of bank executive for financial irregularities is justified. Supreme Court 1300
Compensation not reinstatement after three decades of litigation. Supreme Court 1299
No limitation for filing claim for gratuity within 30 days. Del. HC 1306
Transfer as a punishment not tenable. Del. HC 1308
Gratuity Act becomes applicable from the day when there are 10 or more employees. Ker. HC 1312
No back wages if employee is gainfully employed. P&H HC 1317
Termination illegal, if retrenchment compensation is not paid. Supreme Court 1299
Ex-parte award justified on failing to participate in the proceedings. Supreme Court 1303
Appeal untenable when award is supported with reasons. Supreme Court 1303
Denial of opportunity for defence untenable when the delinquent failed to avail the same. Supreme Court 1300
Gratuity Act is applicable even on a society. Ker. HC 1312
Failure of employer to prove charges, punishment would be untenable. Karn. HC 1319
Temporary/casual employees will also be counted for Gratuity Act. Ker. HC 1312
Employer can lead fresh evidence if enquiry is vitiated by Labour Court. P&H HC 1315
Writ petition to be dismissed when filed after 3 years after implementing the award. P&H HC 1315
A plea not taken at the initial stage cannot be taken afterwards. P&H HC 1315
Not permissible for employee to delay the enquiry proceedings. Supreme Court 1300
Reinstatement of back wages appropriate on rejection of application for approval. Del. HC 1304
Non rebuttal by employer, the allegations of employees will stand admitted Del. HC 1306
Five-year service is to be counted in one and not in two entities for gratuity. Del. HC 1306
Transfer mala fide when employee approached higher authority for redressal of grievances. Del. HC 1308
Reinstatement with back wages is appropriate on illegal termination. Supreme Court 1303
Service policy / rules cannot be applied with retrospective effect. P&H HC 1317
Grievances of an employee be decided within reasonable period by speaking order. P&H HC 1331
EMPLOYEES’ PROVIDENT FUNDS & MP ACT
Appeal in Tribunal admissible only on pre-deposit of determined amount. MP HC 1335
Date of birth can’t be corrected in writ petition for enhancement of pension. HP HC 1341
Control and functional integrality in more than one establishment will justify its clubbing. Supreme Court 1323
Determination of EPF dues without prior notice is not sustainable. Del. HC 1344
Limitation for filing an appeal is to be from the date of order. Karn. HC 1342
Determination of EPF dues for long duration of 25 years merely on show cause notice is not tenable. Del. HC1344
Similar nature of work in three establishments with functional integrality would justify its clubbing. Supreme Court 1323
Consumer Court can also entertain an applicable for non-payment of EPF dues. MP HC 1336
Ten-year service imperative for entitlement to pension. MP HC 1338
EPF Act is welfare legislation hence grievance redressal must be expedited. HP HC 1340
Conflicting date of birth in family register and school leaving certificate to be decided by evidence. HP HC 1341
EPF authority is empowered to impose damages and interest for delayed payment of EPF dues. Supreme Court 1323
Defaulting employer must be imposed damages and interest for delayed payment. Ker. HC 1346
Defective determination on show cause notice to be reconsidered by EPF authority. Del. HC1344
Entire amount payable on failure of to pay timely installment allowed. Mad. HC 1332; Mad. HC 1334; Ker. HC 1340
Employer is obliged to pay deposit both shares as per para 30 of the scheme. MP HC 1336
EPF authority must not fail to pay pension on completion of 10-year service. MP HC 1338
Pre-deposit of admission of appeal can be reduced by Tribunal with supporting reasons. Mad. HC 1332
Two units by one proprietor are likely to be clubbed for coverage. Supreme Court 1323
A plea not taken in initial stage in enquiry cannot be taken later on. Mad. HC 1344
Waiver of pre-deposit on facts of each appeal. Mad. HC 1332;
Financial hardship justified to allow reinstatement of PF dues. Mad. HC 1334; Ker. HC 1340
Waiver applicable with appeal to be decided at first instance. Mad. HC 1332
Reducing 50% pre deposit as ordered by Tribunal to 10% is justified. Del. HC 1344
Minimum Wages Notifications
|ZONE I (INR)||ZONE II (INR)||ZONE III (INR)||ZONE IV (INR)||With Effect From|
|Un-skilled||7748.00||01-Oct-19||Dadra and Nagar Haveli||Highly Skilled||-||01-Oct-19|
|Staff - Category A||13946.83||01-Oct-19|
|Staff - Category B||12276.83||01-Oct-19|
|Staff - Category C||10776.83||01-Oct-19|
|Staff - Category D||9576.83||01-Oct-19|