TalEzine November '18

Compliance Calendar for November, 2018

Professional Tax - States - Remittances

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

Labour Welfare Fund – Odisha

S.N. State Applicability Contract Labour Contribution period (Month Periodicity Last day for submission Employee Contribution Employer Contribution Total Contribution
1 ORRISA YES December Annual 31st January 20.00 40.00 60.00

The West Bengal LWF Contribution Rates Changed (W.E.F. 01-09-2018)

SI.No Category Previous Rate of Contributions Revised Rate of Contribution
1 Employees* Rs.3/- per head per half year Rs.3/- per head per half year
2 Employers* Rs.6/- per employee per half year Rs.15/- per employee per half year

Minimum Wages Notifications

State Class ZONE I (INR) ZONE II (INR) ZONE III (INR) ZONE IV (INR) With Effect From
Delhi Highly Skilled 13728.00       01-Oct-18
Skilled 12610.00       01-Oct-18
Semi-Skilled 11466.00       01-Oct-18
Unskilled 10374.00       01-Oct-18
Kerala Highly Skilled 11844.00       01-Aug-18
Skilled 11424.00       01-Aug-18
Semi-Skilled 11214.00       01-Aug-18
Unskilled 11004.00       01-Aug-18
Goa Highly Skilled         01-Sep-18
Skilled 11466.00 11310.00     01-Sep-18
Semi-Skilled 10036.00 9906.00     01-Sep-18
Unskilled 8528.00 8450.00     01-Sep-18
Clerical 11466.00 11310.00     01-Sep-18
Odisha Highly Skilled 11460.80       01-Oct-18
Skilled 9900.80       01-Oct-18
Semi-Skilled 8600.80       01-Oct-18
Unskilled 7560.80       01-Oct-18
Punjab Highly Skilled 10786.71       01-Sep-18
Skilled 9754.71       01-Sep-18
Semi-Skilled 8857.71       01-Sep-18
Unskilled 8077.71       01-Sep-18
Staff - Category A 13247.71       01-Sep-18
Staff - Category B 11577.71       01-Sep-18
Staff - Category C 10077.71       01-Sep-18
Staff - Category D 8877.71       01-Sep-18

List of Holidays for 2019


Workmen’s Compensation Act: Interest on compensation amount to be awarded from the date of accident

The Supreme Court has observed that while awarding interest on the compensation to an employee, under the Workmen’s Compensation Act, it is to be awarded from the date of the accident.

The employer had challenged the compensation awarded to the wife of a workman who had died in the course of employment.

In this case, the Commissioner for Workmen’s Compensation had awarded the interest at the rate of 12% per annum on the awarded sum but it was awarded from the expiry of 45 days from the date of order and that too, if the employer failed to deposit the awarded sum within 45 days.

Maharashtra Shops & Establishment Act applies to Clinics & Hospitals: Bombay High Court

The Bombay high court upheld that the amended Maharashtra Shops and Establishment Act, 2017, encompasses medical practitioners, clinics, polyclinics, maternity homes, hospitals and dispensaries that employ 10 or more persons.

It specifies that work timings should not exceed 10 and half hours a day and, in case a worker is entrusted with intermittent or urgent work, these should not cross 12 hours. It also provides for overtime wages beyond nine hours, permits employers to keep establishments open for business on all days, provides for weekly holidays, and mandates employers to ensure cleanliness and facilities for first-aid and water.

Don’t fall for this EPFO 'scam' while withdrawing PF

The Mumbai regional office of Employees’ Provident Fund Organization (EPFO) has issued a public warning against a man named 'Deepak Sharma’ who is taking advantage of a glitch on Google Search to extract personal information like ATM card number, PAN card, Aadhaar, etc from the public.

The EPFO public notice alerts citizens about the imposter and the potential scam. It has also warned citizens not to share any personal details with any so-called EPFO official over the phone.

As per the notice issued by EPFO, whenever someone searches for the contact details of EPFO Bandra office on Google search website, the mobile number ‘09102195592’ is shown as the registered contact number. The notice clarifies that this mobile number does not belong to any official EPFO's Bandra office.

State wise updated list of implementation under ESIC 2.0 (As on 01.10.2018)

Important Judgments

  • Customary bonus paid in past at the discretion of employer can’t be claimed as a right. Karn. HC 1194

  • Absence though repeated but not intentional would not justify dismissal from service. Mad. HC 1192

  • No regularization of a trainee engaged for one year only. Bom. HC 1204

  • Engaging daily wager for 10 year would amount to unfair labour practice. Del. HC 1176

  • Extending threats and beating an employee with stones would justify dismissal of workman. HP HC 1212

  • Abandonment of job appropriate when workman remained absent for 4 years and did not work 240 days in the preceding 12 months. P&H HC 1226

  • Non-production of record by employer would justify 240 days working of a workman. P&H HC 1229

  • Only earned wages can be claimed under Delhi Shops & Establishment Act. Del. HC 1206

  • Service of notice presumed when sent by post besides publication in the newspaper. HP HC 1212

  • Working for 240 days would not justify claim for reinstatement. P&H HC 1227

Employees’ Provident Fund & MP Act.

  • Directors of a Limited Company cannot be held vicariously liable for non-payment of statutory dues. Cal. HC 1254

  • Employees of contractors can’t be deprived membership of provident fund when company has formed its own trust. Bom. HC 1247

  • High court would rarely entertain writ petition against order of lower authorities when forum for appeal is available. Bom. HC 1242

  • Arrears of EPF can be recovered from the lessor if lessee fails to pay. Ker. HC 1260

  • Payment of EPF dues after filing the complaint will not absolve the employer from criminal liability. Cal. HC 1254

  • Recovery of EPF arrears can be made from the personal properties of the lessee. Ker. HC 1260

  • The person liable for deposit of EPF dues should be taken as ‘employer’. Cal. HC 1254