TalEzine February '19

Compliance Calendar for March, 2019

Professional Tax - States - Remittances

Due Date States Existing Rules Mode
10th March '19 Andhra Pradesh, Telangana State-wise regulations Online
10th March '19 Madhya Pradesh State-wise regulations By Challan
15th March '19 Gujarat Gujarat PT regulations By Challan
20th March '19 Karnataka Karnataka PT regulations By Challan & online
21st March '19 West Bengal West Bengal PT regulations Online
28th March '19 Assam & Odisha State-wise regulations Online
28th March '19 Maharashtra Maharashtra PT regulations Online
29th March '19 Tamilnadu & Kerala State-wise regulations By Challan
29th March '19 Puducherry State-wise regulations By Challan
PF Central
15th March '19 Remittance of Contribution Epf & MP Act, 1952 Online
ESI Central
15th March '19 Remittance of Contribution (Main code and Sub codes) ESIC Act, 1948 Online
7th March '19 TDS Payment Income Tax Act, 1961 Online
Worker Welfare Fund Remittances
05th March '19 Kerala (Worker Welfare Fund Act) Kerala State Worker Welfare Fund By Challan

Supreme Court Judgement on PF contribution

Currently, as per the salary structure, the employees are supposed to contribute the mandatory 12 percent of their Basic Salary or Wage (10 percent for certain establishments) towards their PF.
As per the Judgement, the PF contribution will be on the total amount including all the allowances such as conveyance allowance, special allowance, education allowance, medical allowance, etc. paid to an employee and not just on the basic salary.
The Supreme Court has ruled that allowances of the following nature are excluded from ‘basic wages’ and are not subject to Provident Fund contributions:

  • Allowances which are variable in nature; or

  • Allowances that are linked to an incentive for production resulting in greater output by an employee; or

  • Allowances that are not paid across the board to all employees in a particular category; or

  • Allowances paid especially to those who avail the opportunity.

In the case before the Supreme Court, based on data available on record and factual conclusion of the Provident Fund Authorities, it was held that various allowances paid by the employer to its employees as part of salary structure are covered under the definition of ‘basic wages’ for calculation of Provident Fund contributions.


Exemption of all Shops and Establishments from the renewal of registration under the Andhra Pradesh Shops & Establishments Act, 1988

Good News for Employer as Government of Andhra Pradesh has passed a resolution, i.e. Exemption of all Shops and Establishments from the renewal of registration under the Andhra Pradesh Shops & Establishments Act, 1988
In the letter 1st read above, the Commissioner of Labour, Vijayawada has proposed for exemption of all Shops & Establishments from the renewal of registration in relaxation of section 4 and subsection (3) of section 3 of the A.P. Shops and Establishments Act, 1988.
2. The government has examined the matter and decided to exempt all the Shops and Establishment from the renewal of Registration.


Online Renewal and Amendment of License for Contractor Under CLRA Act

Vide Notification No F.No.(22)/SAIT/LAB/SRS-Renewal/2018/360
Government of National Capital Territory of Delhi under the ease of doing business and timely delivery of services to citizens, has initiated Online renewal and amendment of license under the Contract Labour (Regulation and Abolition) Act 1970 and this services will be rendered within 30 days of the application for renewal/amendment of the license through online portal Click here.
The government has also directed the officers of every district offices of Labour Departments not to accept any application in Physical Form

Unified Annual Returns Under Payment of Bonus Act, 1965

Vide Notification No.GSR 58 (E)
As per Gazette notification, Central Government has notified that every employer shall, on or before the 1st day of February in each year, upload unified annual return in Form D on the web portal of the Central Government in the Ministry of Labour and Employment giving information as to the particulars specified in respect of the preceding year. The Portal can be accessed through the link Click here

Amendment to Employees' State Insurance (Central) Rules, 1950

Government of India vide Notification No. G.S.R. 169 (E) has amended Rule 59 of Employees' State Insurance (Central) Rules, 1950 where expenses for the funeral is substituted to fifteen thousand rupees from the previous amount of ten thousand rupees – with effect from 01st March 2019


Amendment in contribution to Employees’ State Insurance scheme: Proposal 2019 (DRAFT RULES)

The Labour and Employment wing of the Government of India had recently sought an amendment of the Draft Rules concerning ESI contribution. The Gazette Notification dated 15/2/2019 proposes a reduction in both the employees’ and employers’ ESI contribution towards the scheme.

  • Employee’s Contribution is to be reduced from 1.75% to 1%;

  • Employer’s Contribution is to be reduced from 4.75% to 4%.


Mandatory NOC for Approval of Factory Plan Under Factories Act 1948 in Haryana

The government of Haryana given a mandate towards the Ease of doing business has ordered that the practice of obtaining prior No Objection Certificate from Haryana Fire & Emergency Services Department and NOC from Haryana State pollution control board for approval of factory plans under the Factories Act 1948, is dispensed with immediate effect. For the approval of the factory plan, the Occupier/Stakeholder shall fulfill the following conditions.
a) The occupier shall provide and maintain the adequate and suitable Firefighting equipment in-charge of a trained, responsible person and in this regard, NOC (No Objection Certificate) shall be obtained from the Haryana Fire & Emergency Service Department.
b) The occupier shall arrange for the disposal of trade Waste and Effluent and shall carry out environmental audit/record, and in this regard, Occupier shall obtain consent to Establish/ Operate from the Haryana State Pollution Control Board. The officers of the Labour Department and Occupier/Stakeholders have been instructed to adhere the instructions with immediate effect for the approval of the factory plan.


Pradhan Mantri Shram Yogi Maan-dhan Pension Plan

The new pension scheme, Pradhan Mantri Shram Yogi Maan-dhan (PM-SYM), announced in the interim budget for unorganised workers has now been rolled out. It guarantees a monthly pension amount of Rs. 3,000 from the age of 60 years. However, the scheme, which aims to cover 10 crore unorganised workers, is not for everyone as it has multiple conditions in terms of eligibility.


As per Notification issued in the Gazette of India on 22.2.2019, the inclusion of Members in the Central Advisory Board on Child and Adolescent Labour


Minimum Wages Notifications

State Class ZONE I (INR) ZONE II (INR) ZONE III (INR) ZONE IV (INR) With Effect From
Haryana Highly Skilled 11266.23       01-Jan-19
Skilled A 10218.79       01-Jan-19
Skilled B 10729.74       01-Jan-19
Semi-Skilled A 9268.75       01-Jan-19
Semi-Skilled B 9732.18       01-Jan-19
Unskilled 8827.40       01-Jan-19
Puducherry Highly Skilled 8028.00       01-Jan-18
Skilled 7710.00       01-Jan-18
Semi-Skilled 7552.00       01-Jan-18
Unskilled 6836.00       01-Jan-18
Assam Highly Skilled 14339.40       01-Jun-18
Skilled 11152.50       01-Jun-18
Semi-Skilled 8922.00       01-Jun-18
Unskilled 7647.30       01-Jun-18