Compliance Calendar for January, 2019

Professional Tax - States - Remittances

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:

1)

  • 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.”.

Employee’s State Insurance Corporation Notification

The Employees' State Insurance Corporation, do hereby notify a relief ATAL BIMIT VYAKTI KALYAN YOJANA under Section 19 of the Act as a welfare measure for employees covered under Section 2(9), in the form of cash compensation up to Ninety (90) days, once in a lifetime, to be claimed after three months in one or more spells for being rendered unemployed; provided the employee should have completed two years of insurable employment and have contributed not less than seventy-eight (78) days in each of the four consecutive contribution periods immediately preceding to the claim of relief. The relief shall not exceed twenty-five percent (25%) of the average earning per day.

  • The contingency of unemployment should not have been as a result of any punishment for misconduct or superannuation or voluntary retirement.

  • The average earning per day shall be the total amount of wages received during the four consecutive contribution periods divided by seven hundred and thirty (730) days.

  • The identity shall ordinarily be established from ESIC database having duly verified or authenticated Aadhar Number.

  • The Scheme shall be treated effective from 01-07-2018 and shall become due for payment after three months.

  • The Insured Person shall give his/her claim in an affidavit, the form AB-1 (Annexure) duly forwarded by his last employer to his/her allotted Branch Office.

  • The Scheme is introduced on pilot basis for a period of two years.

Any objection or suggestion, which may be received from any person in respect of this notification within a period of thirty (30) days from the date of publication, will be considered by the Employees' State Insurance Corporation.

Important Judgments – January 2019

  • Signature on resignation, when admitted, can’t be wriggled out. All. HC 55

  • Maternity benefit can’t be denied on third delivery. Uttr. HC 57

  • Non-reply of workman’s demand notice by the employer can be damaging. Del. HC 11

  • Identification of beneficiaries is imperative before determination of EPF dues. Bom. HC 81

  • Contractual/casual employees engaged directly or indirectly will be covered by the EPF & MP Act. Bom. HC 83

  • An employee can contribute more under pension scheme by joint request of employer. AP HC 97

Employees’ Provident Funds & MP Act.

  • Principal employer is duty bound to deposit contributions of the employees of the contractor. Karn. HC 106

  • No recovery of the determined amount when EPFA Tribunal is not functional. Ker. HC 108

  • No interim relief can be sought by filing writ petition during the pendency of the appeal before EPF Tribunal. Del. HC 78

  • An establishment remains coverage till it seeks exemption under the Act. Pat. HC 95

  • No relief can be granted for non-payment of EPF dues on the ground that no recovery has been made from the companies. Karn. HC 101

  • It is for EPF authority to identify beneficiaries when the record is submitted. Bom. HC 81

  • EPF authority should not attach bank account pending appeal. Jhar. HC 111

  • A member of the provident fund is a consumer under the Consumer Protection Act. MP HC 109

  • An employer cannot withhold money due to EPF contributions. Cal. HC 92

  • Attachment of bank account of more than the determined amount is not tenable. Jhar. HC 111

  • Services provided by EPFO are covered by the Consumer Protection Act. MP HC 109