Professional Documents
Culture Documents
Labour Law
Labour Law
LAWS
1
I am thankful to RAJNISH ARVIND & ASSOCIATES , for giving me an
opportunity to do summer training in the company. I have gained enriching
experiences, learned a lot and become more matured as an individual.
I am deeply indebted to my project guide Mr.GAURAV DEEP SINGH for
giving me his valuable time, advice, guidance, encouragement and help
during the course of my project..
And at last I am thankful to all divine light and my parents, who kept my
Motivation and zest for knowledge always high through the tides of time.
AYUSHI GOYAL
2
LABOUR LAWS
3
WHAT IS LABOUR LAW
4
two broad categories of labour law. First, collective labour law
relates to the tripartite relationship between employee, employer
and union. Second, individual labour law concerns employees'
rights at work and through the contract for work. The labour
movement has been instrumental in the enacting of laws protecting
labour rights in the 19th and 20th centuries. Labour rights have
been integral to the social and economic development since the
industrial revolution
5
political power - which some employers may oppose. The state of
labour law at any one time is therefore both the product of, and a
component of, struggles between different interests in society.
Labour law arose due to the demands of workers for better
conditions, the right to organise, and the simultaneous demands of
employers to restrict the powers of workers' many organizations
and to keep labour costs low. Employers costs can increase due to
workers organizing to win higher wages, or by laws imposing
costly requirements, such as health and safety or equal
opportunities conditions. Workers' organisations, such as trade
unions, can also transcend purely industrial disputes, and gain
political power - which some employers may oppose. The state of
labour law at any one time is therefore both the product of, and a
component of, struggles between different interests in society.
6
VARIOUS ACTS
APPLICABLE IN
RELIANCE
COMMUNICATIONS
7
MINIMUM WAGES ACT,1948 WITH CENTRAL MW
RULES, 1950, AND UP MW RULES,1952
8
REQUIREMENTS UNDER DIFFERENT LABOUR LAWS
9
Each establishment employing twenty or more workmen as
contract labour is required to be registered under the contract
Labour / Regulation & Abolition Act 1970 by making an
application in triplicate in form I (appended to the Rules)
alongwith Registration fee through Draft and obtain a
certificate of Registration and shall maintain a register of
contractors in form XII appended to rules. If there is any
change in the particulars given in the certificate of Registration,
the Principal Employer, within 30 days of such change, intimate
to the Registration officer particulars of such change.
10
The responsibility for payment of wages to each worker
employed as contract labour is that of contractor but if contractor
fails to pay wages within the prescribed period or makes short
payment then the Principal Employer shall be liable to pay wages
in full or unpaid balance due to worker employed by contractor
as contract labour and recover the amount so paid from the
contractor by deduction from any amount payable to contractor
under any contract.
11
months or more, an adequate canteen shall be provided by
contractor.
Copy of notice showing the wage period & place and time of
disbursement of wages displayed at site shall be sent to Principal
Employer under acknowledgement.
12
Every contractor shall display an abstract of the Act and Rules
in English and Hindi and the language spoken by majority of
workers.
13
Sunday but employer may fix any other day of week as the rest
day for any employee or class of employees by a display of
notice to that effect in the place of employment.
Every employer shall issue wage slip (in Form XI) to every
worker at least a day prior to the disbursement of wages.
14
Uttar Pradesh Dookan Aur Vanijya Adhisthan Adhiniyam
1962
15
12.Every employee, in addition to public holidays, & weekly off
days, shall be entitled to 15 days earned leave for each
completed twelve months of service. Total period of leave
admissible at one time shall not exceed 45 days.
13.Watchman or caretaker in continuous employment for12
months shall be entitled for sixty days earned leave.
14.Employee in continuous employment for six months or more
shall be entitled for 15 days Earned leave in a year.
15.Every employee shall also be entitled for 10 days casual leave
in a year.
16.Wage period may be monthly, fort nightly, weekly and daily.
17.Where wage period is a month, wage shall be paid by 7 th of the
month following wage period and where wage period is
fortnight or a week wage shall be paid within 3 days after
completion of fortnight or week.
18.No deduction shall be made from wages except deductions
prescribed under the Act.
19.No employee other than an employee engaged for a specified
period or against leave vacancy shall be discharged without
serving a notice in writing of grounds of discharge and giving
him time of at least 30 days.
20.No Woman shall be allowed to work during night or during a
period of six weeks following the date of child delivery.
21.A seven days clear notice, in writing is required to be given by
pregnant woman employee for absence from duty for a period
not exceeding six weeks before the expected date of delivery.
22.Maternity leave shall be authorised absence from duty without
wages.
23.Woman employee shall be entitled for maternity benefits if she
has been in continuous employment of same employer for a
period not less than six months
24.The employer shall maintain following registers in the
prescribed proforma:
a) Attendance register
b) Register of wages
c) Register of deductions from wages
d) Register of leave
e) Register of fines.
16
ESI.Act 1948
17
2. Act provides that there would not be any discrimation in
remuneration in any employment on the basis of sex, for
performing the same work or work of similar nature.
3. No employer shall discriminate between male and female in
making recruitment for same work except where employment
of women is restricted or prohibited by law.
4. Each employer shall maintain register and other documents in
relation to workers employed (Form ‘D’ under the rules)
18
Register showing set
on and set off of the allocable surplus ( Form
‘B’ )
Register showing details of the amount of
bonus due to each employee ( Form ‘C’ )
Annual Return in prescribed form (Form ‘D’) is
required to be submitted within 30 days after
statutory time limit of six months from close of
accounting year.
19
DETAIL STUDY
OF VARIOUS
LABOUR
LAWS
APPLICABLE
20
Object of the Act
Salient Features
21
“Employer” means: a person who owns, or who holds
charge of, or has ultimate control over trade, business or
manufacture carried on in a shop or commercial
establishment, as the case may be, and includes the
manager, agent or any other person acting on behalf of the
employer in the management or control of such trade,
business or manufacture.
22
Republi
B’day
Of Dr.
c
Ambedkar Day Holi
Parewa
List of
Idul
Indepen Public
dence Holidays
Day
Kartik Fitr.
Gandhi Purnim
Jayanti Diwali aaa
Parewa
As per provision of sec 32, rule 18, every employer shall maintain:
Who is employing up to 10 employees, shall maintain a
register of attendance, payment of wages and leave facilities
in Form ‘CC’.
23
Who is employing 10 to 25 employees, shall maintain a
register of attendance and wage in Form ‘G’, a register of
leave in Form ‘H’, a register of deduction in Form ‘D’.
Display of notices
24
The minimum wages act was enacted in 1948 to provide
minimum statutory wages for scheduled employment with a
view to obviate the chances of exploitation of poor down-
trodden working class people.
The basic aim of the act was fixing living wage just to create
social and industrial harmony.
The act provides the provision of maximum daily working
hours, weekly rest day with wages and provision for
overtime.
Salient features
25
‘Employer’ means- Any person who employs, whether
directly or through another person, or whether on behalf of
himself or any other person, one or more employees in any
scheduled employment in respect of which minimum rats of
wages have been fixed under this act;
‘Employee’ means: any person who is employed for hire or
reward to do any work, skilled or unskilled, manual or
clerical, in a scheduled employment in respect of which
minimum rates of wages have been fixed and includes an out
worker;
‘Wages’ means: all remuneration, capable of being expressed
in terms of money, which would, if the terms of the contract
of employment, express or implied, were fulfilled, be capable
to a person employed in respect of his employment or of
work done in such employment and includes house-rent
allowance.
26
Minimum Wage rates applicable from the period
1/04/10 to 30/09/10
1 2 3 4 5
UN 3451.72 132.75 3795.40 145.97
SKILLED
WORKER
SEMI 3934.97 151.34 4326.75 166.41
SKILLED
WORKER
SKILLED 4367.76 168 4802.64 184.71
WORKER
27
Claims for violation of sec 12, non payment of minimum
wages
28
Every Employer shall issue a wage slip to his/her employee
before 24 hours from the payment of salary/wage.
29
The object of the Act was to do away with the long practiced inhuman
exploitation of contract Labour prevailing in industries other Labour
oriented industrial & allied social setup. The preamble of the Act
suggests for :-
To prohibit the employment of contract Labour and ,
To regulate the working conditions of the contract Labour where
ever such employment is not prohibited.
Thus, the purpose of the Act is to abolish the contract system in the
industrial establishments & where ever it is not possible at one point of
time to go for regulation of the system in certain circumstances.
30
CL (R&A) Act Applies to every establishment wherein 20 or more
workmen are employed or were employed during proceeding 12
months.
31
Wages Period.
Date of payment of wages.
Name & Addresses of the Inspector having Jurisdiction.
Date of payment of unpaid wages.
Notice should be displayed in English, Hindi & in the Local
Language understood by the majority of the workers.
The Notice shall be correctly maintained in a clean & legible
condition.
The copy of the notice shall be sent to the Inspector and whenever
any changes occur the same shall be communicated to him forthwith.
Responsibility of Contractor
Application for license in form-IV, in triplicate with form-TR-6
along with form –V & crossed Demand draft of the appropriate
amount towards security deposit @ of Rs.90/- per workmen &
license fee of the prescribed amount is to be submitted to the
licensing officer of the area on whose jurisdiction his contract work
executed.
32
The license is issued for a period of 12 months from the date of
issue. It is renewable under Rule 29 by applying one month before of
its expiry. The fee for renewal is the same as that of grant of license.
The Act also provides for grant of temporary license & registration
for the work of short duration.
There is also a provision for grant of duplicate license/registration
incase of original license/registration is lost, defaced or accidentally
destroyed on payment of Fee of Rs.5/-
On obtaining license the intimation for commencement/Completion
of the work will be given to the Inspector in FORM-VI-A.
33
The copy of the notice shall be sent to the Inspector and whenever any
changes occur the same shall be communicated to him forthwith
Payments of Wages
34
Register of Deduction for damages or loss Form – XX
Register of advances form – XXII
Register of Over Time form – XXIII
Register of workmen employed by Contractors Form- XIII
Employment Card Form – XIV
Wage Slip Form – XIX
Service Certificate Form - XV
35
This facility are to be provided in Seven days of commencement of the
employment of the contract labour.If these facilities are not provided by
the contractor within the period prescribed the same shall be provided
by the principal employer within seven days.
Periodical Returns
Half yearly return for the period ending 30th June & 31st December are
required to be submitted to the licensing officer of the area concerned
within 30 days after expiry of the half year.
Inspecting Inspectorate
The Central & the State governments have appointed their officers
as INSPECTORS under the Act to carry out inspections for the
purpose of effective enforcement of the law. They have all powers
in this regards.
PENALITIES: To secure effective enforcement the law provides
for punishments to the defaulters under section 22 to 25. The
violations of provision under this act are criminal offenses and tribal
by the criminal courts.
36
Object of the Act
The Employees Provident Fund & Misc. Provisions Act, 1952 is a piece
of social Welfare Legislation, enacted for the better future of industrial
worker/employees to provide economic and financial security after
retirement.
SALIENT FEATURES
Important Definitions:
“Employer” means-
37
the employer and it includes any person employed through
contractor engaged as an apprentice, not being an apprentice
engaged under Apprentice Act,1961.
The employer shall pay the 12% of Basic Wages for the time being
payable to each of the employees and the employee’s contribution shall
be equal to the contribution payable by the employer in respect of
him /her. The Total Contribution shall be deposited in fund established
by the Act.
Penalties
Whoever for the purpose of avoiding any payments to be made by
himself under this Act/Scheme or of enabling any other person to avoid
such payments knowingly makes or causes to be made any false
38
statement shall be punishable with imprisonment for a term which may
extend to one year or with fine of 5000 Rs. or both.
39
Article 39 of the Constitution envisages that the State shall direct its
policy, among other things, towards securing that there is equal pay for
equal work for both men & women. It means there should not be any
discrimination for Wages or Working Conditions the basis of sex.
Salient Features
Penalties
40
Object of the Act
Important Definitions
Section 2A
41
Settlement”: means a settlement arrived at in the course of conciliation
proceeding and includes a written agreement between the employer and
workmen arrived at otherwise than in the course of conciliation
proceeding where such agreement has been signed by the parties there
to and the copies of such agreement has been sent to the appropriate
government and conciliation Officer.
“Strike”: means a cessation of work by a body of persons employed in
any industry acting in combination, or a concerted refusal under a
common understanding, of any number of persons who are or have
been so employed to continue to work or to accept employment.
“Award” means an interim or final determination of any Industrial
Dispute or of any question relating thereto by any Labour Court,
Industrial Tribunal or National Industrial Tribunal and includes an
arbitration Award.
“Lock-out” means the [temporary closing of place of Employment] or
the suspension of work or the refusal by the Employer to continue to
employ any number of persons employed by him.
“Lay-off" means the failure, refusal or inability of an employer on
account of shortage of coal, power or raw material or accumulation of
stocks or breakage of Machinery or Natural Calamity to give
employment to workmen whose name is borne on the muster-rolls of
his Industrial establishment and who has not been retrenchment.
“Retrenchment” means the termination by the employer of the service
of workmen for any reason whatsoever.
42
Concilliation Officers- The appropriate Govt. may, by notification
Official Gazette, appoint such number of persons to be C.O as it thinks
fit
Labour Court- The appropriate Govt. may, by notification in official
Gazette, constitute one or more Labour Courts for the adjudication of
Industrial Disputes.
Courts Of Inquiry- The appropriate Govt. may as occasion arises by
notification in the Official Gazette Constitute a court of enquiry for
enquiring into any matter connected with relevant industrial dispute.
In Section 10 of the Act the appropriate Govt. may refer the dispute for
adjudication to Labour Court, to court of enquiry for making enquiry
Penalties
43
Object of the Act
Establishment
44
The meaning of this word is ‘The place in which one is
permanently fixed for business, with necessary equipments, and
office or place of business’.
Section 2(16) defines ‘Establishment in Public sector.’ All other
establishments are ‘establishments in Private sector’.
Establishments include departments, undertakings and branches.
45
Calculation of Bonus
Minimum Bonus
Maximum Bonus
46
Deductions Permissible from Bonus
Penalty
47
THE PAYMENT OF GRATUITY
ACT, 1972
Objective
48
Any other establishment wherein 10 or more persons are
employed or were employed on any day of the preceding 12
months.
This Act also extends to all the educational institutions in the
country having 10 or more employees and to all trust and
societies registered under the Societies Registration Act,
1860 employing 10 or more persons.
Exemption
Superannuation or
On retirement or resignation or
On death or disablement due to accident or disease.
49
Continuous Service
What is Gratuity?
Payment of Gratuity
50
On death or disablement due to accident or disease.
For every completed year of services, the employer shall pay
gratuity to an employee at the rate of 15 days wages based on
the rate of wages last drawn by the employee concerned.
The amount of gratuity payable to an employee shall not
exceed 3,50,000 Rs.
For the purpose of computing the gratuity payable to an
employee who is employed, after his disablement, on reduced
wages, his wages for the period preceding his disablement
shall be taken to be the wages received by him during that
period.
Any employee has a right to receive better terms of gratuity
under any award or agreement or contract with the employer.
Recovery of gratuity
Protection of gratuity
51
Penalties
52
EMPLOYEE’S STATE INSURANCE ACT
& THE SCHEME ,1948
Objective
The main objective of this Act is to provide to the workers medical relief,
sickness cash benefits, maternity benefits to women workers, pension to
the dependents of decreased workers and compensation for fatal and other
employment injuries including occupational diseases, in an integral form
through a contributory fund.
Coverage of Employees
Drawing wages upto Rs. 15,000/- per month engaged either directly or
through contractor.
53
Rate of Contribution Of The Wages
Employers’ 4.75%
Employees’ 1.75%
Contribution period
1st April to 30th September
54
Benefit period
If the person joined insurable employment for the first time, say on 5th
January, his first contribution period will be from 5th January to 31st
March and his corresponding first benefit will be from 5th October to
31st December.
PENALTIES
55
EMPLOYEES’ STATE INSURANCE ACT AND THE
SCHEME IMPORTANT CLARIFICATIONS
The Supreme Court has held that a partner engaged for the work of the
factory or establishment and being paid monthly will not come within the
purview of an ‘employee’ as defined in section 2(9) of the ESI Act.
Employees’ State Insurance Corporation vs. Apex Engineering (P) Ltd.,
1997 LLR1097 (SC).
56
Managing Directors
Professional Consultants
The professionals engaged are of regular nature and being paid monthly,
hence they will be covered under the Scheme. However, the payment
made to labour consultants, lawyers, engineers, counsels, chartered
accountants would not constitute wages and no contribution is payable on
such amount.
Merely because the loaders & unloaders have not been able to get the
benefit, it will not be a ground for non coverage under ESI Act.
57
Procedure for availing Sickness Benefits
For getting the Sickness Benefit, it is necessary that the insured person
should have paid the contribution for half the number of days in one
contribution period, only then the corresponding benefit period only and
not earlier. Some other benefit period only and not earlier. Some other
benefits like Disablement Benefit, Dependent Benefit, Medical Benefit
and Funeral Benefit are available to the insured person from day one of
his/her employment and the criteria of contribution period vis-à-vis
benefit period is not applicable in these benefits. Similarly, an insured
person is also eligible for vocational rehabilitation and physical
rehabilitation. From day one. For availing the Maternity Benefit, an
insured woman must have paid contribution for a minim of 80 days in
one or two consecutive contribution periods.
58
Entitlement of Medical Benefits to Family Members
Spouse.
Minor legitimate or adopted child dependent upon the insured
person.
Child who is wholly dependent on the earnings of insured person
and who is i) receiving education, till he or she attains the age of
21 years.ii) an unmarried daughter.
An infirm child -Physical, Mental or Accidental-so long as the
infirmity lasts.
Dependent parents “Medical Benefit to Families of Insured
Persons has been substituted an attested family photograph”.
59
Availability of Benefits- Even when contribution are
not paid
60
An employer is required to maintain
TO BE DEEMED AS WAGES
Basic Pay.
Dearness allowance.
House rent allowance.
City compensatory allowance
61
NOT TO BE DEEMED AS WAGES
Sickness Benefit.
Extended Sickness Benefit for long term diseases like TB,
Leprosy etc.
Enhanced Sickness Benefit for undergoing sterilization
operation for Family Planning.
62
MATERNITY BENEFIT ACT,1961
63
ESI act, and the woman employee is not qualified to claim
maternity benefit under sec-50 of the act because her wages exceed
Rs 3000 p.m.
Entitlement of Employees
Amount of Benefits
64
D.A. and HRA, incentive bonus and money value of concessional
supply of foodgrains and other articles.
Notice of Claim
65
Payment of maternity benefit
Obligation of Employers
66
Rights of employers
Rights of employees
Penalties
67
WORKMEN’S COMPENSATION ACT,
1923
Objective
Applicability
68
Nothing herein contained shall be deemed to confer any
right to compensation on a workman in respect of any injury
if he has instituted in a civil court a suit for damages in
respect of the injury against the employer or any other
person and no suit for damages shall be maintainable by a
workman in any court of law in respect of any injury
69
Distribution of Compensation
No lump sum or half monthly payment payable under this Act shall
be capable of being assigned or charged or be liable to attachment
or to pass to any person other than the workman by operation of
the law.
70
Penalties
Whoever-
Fails to maintain a notice book which he is required to
maintain under sub-sec 3 of Sec-10, or
Fails to send to the commissioner a statement which he
is required to send under sub-sec 1 of Sec-10-A, or
Fails to send a report which he is required to send under
Sec-10-B, or
Fails to make a return which he is required to make
under Sec-16, shall be punishable with fine which may
extend to 5000 Rs.
No prosecution under this section shall be instituted except
by or with the previous sanction of a commissioner.
71
CHILD LABOUR(PROHIBITION AND
REGULATION) ACT, 1986
Objective
The Act extends to the whole of India. It repealed the previous Act
on child labour known as Employment of C Act, 1938.The Child
Labour Act of 1986 applies to all establishments and workshops
wherein any industrial process is carried on.
Under the Act, ’Child’ means a person who has not completed his
fourteenth year of age. Any such person engaged for wages,
whether in cash or kind, is a child worker.
72
Occupations and Processes where Child Labour is
Prohibited
73
The Occupations listed in Part B of the schedule are:
Bidi making
Carpet weaving
Cement manufacturing
Cloth printing
Manufacture of fireworks
Mica cutting and splitting
Shellac manufacture
Soap manufacture
Tanning
Building and construction industry
Wool- cleaning
Manufacture of slate pencils
Manufacture of products from agate
Cashew and cashew-nut decaling and processing
Printing
Soldering processes in electronic industries
Administrative Authority
74
Regulation of conditions of Child Labour
Penalties
75
fine of not less than Rs. 10,000 which may extend to Rs. 20,000 or
both.
Objective
The Act extends to the whole of India and appeals to areas and
industries specified by the Central Govt. The Act, does not apply to
the notified apprenticeship schemes.
Administrative Authority
76
Who is an Apprentice?
Obligations of Employer
77
The employer should make suitable arrangements in his
factory or establishment, for imparting practical training to
the apprentice engaged under him.
The employer should pay a stipend to every apprentice,
during the period of training, at such rates and intervals as
may be prescribed.
There is no obligation to provide a job to the apprentice
Obligations of Apprentices
Penalties
An employer who
Engages any unqualified person as apprentice,
Fails to fulfill his obligations under the contract,
Does not engages the required number of apprentices,
Requires an apprentice to work overtime or to do any
work not connected with his training,
shall be punishable with imprisonment upto 6 months or with
fine or with both.
78
If any employer or other person contravenes any other
provision of the Act, he shall be punishable with fine upto Rs.
500.
CHECKPOINTS
FOR VARIOUS
LABOUR
COMPLIANCES
79
CHECKPOINTS FOR LABOUR
COMPLIANCES
INDEMNITY BOND- This is not the legal binding. Just for the
benefit of the company, it is taken from each contractor against
each contract.
80
PF Returns,FORM 5- It is the detail of all the employees who
become members of Employee Provident Fund and Employee
Pension Scheme.
81
PF ANNUAL RETURN, FORM 3A 6A & 12A- In this
document, the amount of PF submitted with the details of wages
paid and PF deducted in the whole year is recorded.
82
Checkpoints for Labour Compliance
83
Signature of Contractor
(To be executed and notorised on Non Judicial Stamp Paper of Rs. 80)
INDEMNITY BOND
As per the terms and conditions relating to the compliance of various Labour Laws
for the contracting period, in the above referred Work Order / Letter of Intent /Letter
pf Commitment, the contractor has agreed to comply the provisions of all labour laws
applicable from time to time to him and / or his sub-contractor including PRWS /
gang workers engaged by the consent of the company.
The contracting party i.e. the contractor moved by the sentiments of justice and
humanity as well as by desire to secure the permanent peace and tranquility in and
amongst the labour community, agree and undertake the following.
84
3. I further undertake to furnish the details as and when required in the prescribed
format in case of any accidents, which may result into man days / man-hours loss
including fatal accidents.
4. I have read and understood the guidelines relating to Labour Laws Compliance
applicable to contract Labour issued by the company and I here by expressly
undertake to comply with the requirements under a foresaid guidelines from the
commencement to the completion of contract work.
Place:
Seal & Signature of the Contractor
Date:
WITNESS: -
1 ………………………………………
2 ………………………………………
Accepted by:
Date:
WITNESS: -
1 ………………………………………
2 ………………………………………
85
(To be executed and notorised on Non Judicial Stamp Paper of Rs. 10)
Before M/s_______________________________________________________,
Lucknow
Affidavit
For execution of this job we have engaged only__________ workers which is less
than 20, hence labour license is not required under the Contract Labour(R&A) Act. We
have recruited the workers locally, hence provisions of Inter-State Migrant Workmen
(Regulation of Employment and Conditions of Service) Act 1979 are also not applicable.
That the contents of this affidavit are true to best of my knowledge, nothing is
false and nor concealed therein.
Deponent
Deponent
Date:
Name of the Contractor and
Seal
Name of Contractor______________________________________________
86
Work Order no._______________________ Bill
period_____________to_____________
87
88
SUMMARY OF THE WAGES PAID AND P.F. CONTRIBUTION MADE
TOTAL
Admin Charges of P.F. @ 1.1 %
89
SUMMARY OF THE WAGES PAID AND P.F. CONTRIBUTION MADE
Name of the Contractor__________________________ Month______________
OTAL
90
Inspection Charges @ 0.01%
91
(Para 35 & 42 of the Employees’ Provident Funds Scheme 1952 and Para 19 of
The Employee Pension Scheme 1995)
Contribution Card for the currency period from 1st April 20…………..to 31st
March, 20
1. Account No.
………………………………………………………………………………………
……
2. Name/Surname………………………………………………………………………
………………….(in block capital)
3. Father’s/Husband’s
Name………………………………………………………………………………
4. Name & Address of the
Factory/Establishment………………………………………………………..
5. Statutory rate of the
Contribution………………………………………………………………………
6. Voluntary higher rate of employee’s contrbution, if
any……………………………………………….
Contributions
Months Worker’s share Employer’s Share Refund Remarks/
of No. of
Advance days/period
of Service
Amount E.P.F. E.P.F. P.F. non-
of difference Contribution contribution
wages between 8.33%+ (if any)
12%&
8.33% (if
any)+
1 2 3 4(a) 4(b) 5 6 7
March (a) Date of
paid in leaving
April service, if
any
April
May
June (b)
Reasons
July for leaving
Aug. service, if
any
92
Sept.
Oct.
Nov.
Dec.
Jan
Feb.
Feb.
paid in
March
TOTAL
Certified that the total amount of contribution (both shares )indicated in this card
i.e. Rs……….. has been already been remitted in full in EPF A/c No 1 and Pension Fund
A/c No. 10…………..(vide note below)
Certified that the difference between the total of the contribution shown under
Cols. 3 & 4(a) & 4(b) of the above table and that arrived at on the total wages shown in
Column 2 at the prescribed rate is solely due to rounding off of contributions to the
nearest rupee under the rules.
Dated …………………20 Signature of
the Employer
with Office Seal
+. Rates now enhanced by EPF (Amendment) Act, 1998
Note. - (1) In respect of Form (3-A) sent to the Regional Office during the course of the
currency period for the purpose of final settlement of the accounts of the member who
has left service, details of date and reasons for leaving service should be furnished under
col. 7(a) &(b)
(2) In respect of those who are not members of the Pension Fund the employers share of
contribution to the EPF will be 8.33 of 10% as the case may be and is to be shown under
Column 4(a)
FORM 6-A
93
[Paragraph 43 of the Employees’ Provident Funds Scheme
1952 and
Paragraph 20(4) of the Pension Scheme, 1995]
Annual statement of contribution for the currency period from
1st……..20……..to………20
Statutory rate of
contribution……………….
No. of Members voluntarily
Name and address of the Factory/Establishment…….. contributing at a
higher rate……………….
Code no. of the Establishment………………………...
94
Amount Remitted
TOTAL Rs Rs Rs
Signature of
Employer (with Office Seal)
95
Notes. – (1) The names of all the members, including those who had left service
during the currency period, should be included in this statement. Where
the Form 3-A in respect of such members who had left service was already
sent to the Regional Office for the purpose of final settlement of their
accounts, the fact should be stated against the members in the ‘Remarks’
column above thus:
“ Form 3-a already sent in the month of
……………………………………..20.”
(2). In case of substantial variation in the wages/contributions of any
members as compared to those shown in the previous month’s
statement the reason should be explained adequately in the ‘Remarks’
column.
(3). In respect of those members who have not opted for Pension Fund
their entire employer’s contribution @ 8.33% or 12% as the case may
be shown under Column No. 6.
96
RA BILL
REMARKS/RECOMMENDATION: -
97
Name of the Contractor. __________________________________________
NOTE: - The copies of the documents mentioned at serial no. 13,14 & 15 are to be
submitted once in a year after completion of financial year
REMARKS/RECOMMENDATION
_______________________________________________________
98
________________________________________________________________________
________________________________________________________________________
99
(Paragraph 38(2) Provision of the Employees’ Provident Funds Scheme
1952)
Statement of Contribution for the month of ……………………..20………..
100
Date of
remittance…………………………………………………………
Date of
remittance……………………………………………………….
Amount of Amount of Date of Name and Whether the Remarks
Adm. Adm. remittance location of triplicate
Charges due Charges the bank in challan
0.37 of the remitted in which receipt is
amount of A/c No. 2 remitted or enclosed, if
wages No. and date not, state
shown in of the reason
Column 2 cheque/draft
sent to
Regional
Officer
9 10 11 12 13 14
101
Total No. of
Employees…………...
Contract Rest
Total
Total No of
Subscribers…………………..
Signature of the
Employer
(with official seal)
Date…….
Notes. –(1) If there is any substantial variation between the wages and amount of
contribution shown above and those shown in the last month’s return
suitable explanation should be given in the ‘ Remarks’ column.
(2) If any arrears of contributions or damages are included in the figures
under Column 6 to 8, suitable details indicating the circumstances,
amount, No. of subscribers and the period involved should be furnished in
the ‘Remarks’ column or on the reverse.
(3) Remittance shall invariably be made by deposits in the State Bank of
India or its subsidiaries.
CONCLUSION
102
I am fortunate enough to get the privilege of completing my
summer training project in Reliance Communications. I am
thankful to them for giving me an opportunity to enhance my
practical knowledge and experiences.
To complete, I must say that this summer training was very helpful
to me both in broadening my knowledge & skills to handle the
management issues related with statutory compliances.
103
BIBLIOGRAPHY
WEBSITES
www.relianceinfo.com
www.gm.ril.com
www.google.com
www.gmrelianceada.com
BOOKS
104