FAQ
PAYMENT OF BONUS ACT, 1965
Applies to:
Every Factory.
Establishments if employed 20 or more persons on any day.
Eligibility:
Salary not to exceed Rs. 10,000/-.
Should have worked at least 30 days in the relevant year.
Salary in excess of Rs.3500/- not to be taken into account for the purpose of computation of bonus.
Disqualification:
If dismissed for fraud, theft, violent behaviour etc.
Quantum:
Minimum 8.33%-Maximum 20% of the salary/wages earned in an accounting year.
Salary means: Basic + DA
Time Limit:
To pay within eight months from the close of an accounting year.
No bonus:
For the years of loss during the first live years.
Registers:
Form A,B & C.
Returns:
Annual Return in form D within 30 days of the due date for payment.
PAYMENT OF GRATUITY ACT, 1972
Applies to :
Every Factory, Plantation etc.
Shops & Establishments if employed 10 or more employees on any day.
Eligibility:
On termination of employment after five years of service due to retirement/resignation/retrenchment.
No five year condition in case of death, disablement due to accident or disease.
Quantum :
Fifteen days salary / wages (last drawn) for every year of service or part thereof in excess of six months.
Maximum gratuity: Rs. 350000/-
Calculation:
Last month salary
______________ x 15 X No. of years
26
Salary means: Basic + Da
Due date :
Not later than 30th day from the date of receipt of the application.
Other obligations:
To submit Form A within 30 days of opening.
To submit Form B within 30 days of any change.
To submit Form C within 60 days before closure.
To display Notice of Authorised Persons.
To display Abstract of the Act & Rules in Form Il
EMPLOYEES’ STATE INSURANCE ACT 1948
Applies: If the employment strength on any day reached
10 or more in a power using factory
20 or more in a non power using factory
20 or more in all other establishments
Wage ceiling for coverage of an employee
Rs: 10,000/-(w.e.f. 01-10-06)
Percentage of contribution:
Employee ---- 1.75%
Employer ----- 4.75%
Contribution on total wages except on T.A. and Washing
Allowance.
No employee’s share of contribution if his average daily
wages does not exceed Rs. 70/-
If the wages of an employee covered in a Contribution Period exceeds Rs. 10,000/-he will continue to be covered till the expiry of that contribution period.
Last date to pay contribution : 21st of every month.
Registers to be maintained
Employees’ Register Form 6 Reg. 32
Accident Register Form 12 Reg. 66
Inspection book – Reg. 102A
Books of accounts and other connected records to be preserved for a reasonable period for inspection.
Returns Form Last date
Return of Contribution 5 12th May & 11th November
Annual Information 01A 31st January
EMPLOYEES’ PROVIDENT FUNDS & MP ACT 1952
Applies: If the employment strength on any day reached
20 or more in an establishment notified by Union Govt.
Wage ceiling for coverage of an employee
Rs.6500/ (w.e.f.01 . 06 01)
An employee once covered will continue to be covered even if his wages later
exceeds Rs. 6500/ but payment of contribution on the wages in excess of
Rs. 6500/- is optional
Percentage of contribution
Account Number
l II X XXl XXll
Employee: 12 - - - -
Employer: 3.67 1.1 8.33 0.5 0.01
Total : 25.61%
Contribution only on Basic + D.A (including food concession) + Retaining
Allowance
Last date to pay: 15th of every month.
Records to be maintained
Form 9 Para 36(1)
Form 3A Para 35
Inspection book Para 36(4)
Returns Form Last Date
Monthly abstract 12A 25th of every month
List of employees 5 & 10 15th of every month
left and joined
Annual Return: 6A 30th April
KERALA SHOPS & COMMERCIAL ESTABLISHMENTS ACT 1960.
Applies to :
All shops and commercial establishments.
Registration:
To apply in Form Bl
Due date :
Within 60 days of commencement.
Renewal :
year to year - To be applied on or before 30th November of every year.
Changes:
To be reported within seven days.
Registers :
Register of employment (FA/B), Service Record. (F-BB), A Record of
hours of work (F-D). Register of Holidays & Leave (F-F), Visit Book.
Returns:
Quarterly return in Form H before 10th of Jan, April, July & Oct. (Only if 10 or
more persons are employed).
To Display:
Registration Certificate. Notices of Weekly Holidays
of Employees and of Establishment, Abstract of the Act and Rules.
Hours of Work :
Maximum - 8 hours on a day (including O.T.
10 hours ) 48 Hours in a week
O.T. Wages : Double the wages
Intervals :
No work for more than 4 hours without interval of one hour. Total hours
including rest hours shall not spread over more than 10 ½ hours.
Weakly holidays :
Shop to remain closed one day in a weak
Annual leave 12-Casual Leave 12 - Sick Leave 12
FEE FOR REGISTRATION AND RENEWAL
No. Of Employees Rs.
If Nil .................................................... 10
l to 5 .................................................... 50
6 to 10 .................................................... 100
11 to 20 .................................................... 200
21 to 30 .................................................... 300
31 to 50 .................................................... 500
51 to 100 .................................................... 1000
101 onwards .................................................... 2000
KERALA SHOPS & COMMERCIAL ESTABLISHMENTS WORKERS’
WELFARE FUND ACT, 2006.
Applies to :
All establishments coming under Kerala Shops & Comm. Est. Act 1960
Eligibility :
Employees in the age group of 18 yrs to 50 yrs.
Contribution :
Rs 20/- by employee and Rs 20/-by employer. Rs 40/- by a self employed
person
Last date for payment :
5th of every month.
Registers :
Register of contributions.
Returns :
List of employees in form lV within 15 days from the date of applicability.
List of employees joined and left :
In Form V by 10th of every month.
Statement of contribution in form Vl by 10th of every month.
Benefits at a glance:
Benefits for sickness, maternity, accident and allowances for education,
marriage etc.
Pension on reaching the age of 60 and having contributed for 10 years
or unable to work for more than 2 years due to physical infirmity.
Pension to family on the death of member. Employees’ Contribution
in full will be refunded.
KERALA MUNCIPALITIES ACT :
PROFFESSION TAX SLAB
Half yearly income
From To Tax
Rs. Rs. Rs.
1200000 17999 120
18000 29999 180
30000 44999 300
45000 59999 450
60000 74999 600
75000 99999 750
100000 124999 1000
125000 & Above 12501
Due Dates : 28/29 February & 31st August
CONTRACT LABOUR (REGULATION & ABOLITION) ACT 1970
Applies to :
(a) Every establishment in which 20 or more workmen are employed as Contract Labour.
(b) Every Contractor who employs 20 or more workmen.
Principal employer to obtain registrations : By applying in Form L.
Contractor to obtain license : By applying in Form lV along with Form V to be issued by the Principal Employer. The validity of License will be one year.
Renewal of License : To be applied in Form VI before 30 days of expiry of the licence.
Registers by Principal Employer : Register of Contractors : From XII
Annual Return by principal employer : Form XXV (by 15th February)
RECORDS, REGISTERS AND RETURNS BY CONTRACTOR
Register Of Workmen : Form Xlll
Employment Card : From XIV
Service Certificate : Form XV
Muster Roll : Form XVl
Wages Register : Form XVll
Combined Register : Form XVIII
To Display Extract of the Act and Rules
Wages Slip : Form XlX
Register of Deduction for Damages//Loss : Form XX
Register of Fines : From XXI
Register of Advances : Form XXII
Register of Overtime : Form XXIII
Half Yearly Returns : Form XXIV
By 30th January and 30th July
EMPLOYEE’S PENSION SCHEME 1995 UNDER EPF ACT
Superannuation Pension:
On retirement after attaining the age 58 with at least 10 years service. Early
pension-to a member retired or left employment before the age 58 but
having 10 years service. Pension to start before the age 58 but not earlier
than the age 50. At the reduced rate of 4% for every year the age falls short
of 58.
Computation of monthly pension-
Pensionable Salary X Pensionable Service
70
Pensionable salary-
Average monthly pay during the contribution period in the span of 12
months preceding the date of exit from the membership.
Pensionable service-
The period for which contribution paid or payable. Two years will be added
as grace period to a member who superannuated on attaining the age of 58
and or having at least 20 years service.
Eligible Service-
Rounding Off : The fraction of service for 6 months or more to be rounded
off to full year - Less than 6 months to be ignored.
Option for a member who left service earlier than the age of 58 years.
* For a scheme certificate
* For early pension (if there is 10 years service)
* For withdrawal benefit ( if there is no 10 years service)
Pension to disabled:
Minimum Rs.250/-even if not reached the pensionable age. A member who
has made a contribution of even one month will be eligible for this
Pension To the Widow / Widower -
If member dies while in service or after the date of exit from service which
qualified for pension.
Minimum :
Rs. 450/-up to the death or re-marriage
Children Pension :
For each child up to the age of 25. Equal to 25% of the widow pension-
Minimum Rs.150/- Only for two at a time in preference of elder children.
For a disabled son/daughter no restrictions.
Orphans pension –
Equal to 75% of the widow pension – minimum Rs. 250/-
KERALA INDUSTRIAL ESTABLISHMENTS
NATIONAL & FESTIVAL HOLIDAYS ACT 1958
Applies to :
Every Factory & plantation. Establishments if employed 20 or more persons
on any day.
Grant of holidays :
Every employee shall be allowed in each calendar year a holiday on the 26th
January, 15th August, 1st May, 2nd October and 9 other festival holidays.
Wages:
Employee shall be paid wages on holidays allowed to him. If he works on
a holiday he shall be entitled to twice the wages and for a substituted
holiday on any other day. No wages if the holiday falls during the period
of an illegal strike & the employee participated in it. No wages on a holiday
(other than national holiday) unless the employee has worked 30 days
during the period of preceding 90 days.
Employer to furnish:
A list of proposed festival holidays on or before 30th November every
year to the Inspector for approval.
Employer to display:
A statement of approved holidays before 31st December.
Registers:
Muster roll in form Vl
To work on a holiday:
Notice to employee with copies to Inspector & Notice Board.
Returns:
Annual Return: Last date 31st January in Form V.
=======================================
FACTORIES ACT 1948
Applies to:
If the employment strength on any day reached:
10 or more in a power using factory.
20 or more in a non power factory.
Registers:
Muster Roll -Form 25
Register of Adult Workers Form12
Attendance Card Form 28
Leave Book Form 16
Register of Compensatory Holidays Form 9
Notice of periods of work Form 11
Leave with Wages Register Form 15.
Record of White Washing etc. Form7
Register of Accidents Form 26
Particulars of Rooms Form 35.
To display: An abstract of Act and Rules in Form 20.
Notice on Weekly Holidays
Notice regarding First Aid
Notice of periods of work Form 11
Sign boards
Returns:
Annual Return : Last date 31st January Form 21
Half Yearly Return : Last date 15th July Form 22
Penalty:
Two years imprisonment and fine Rs. 1 lakh.
For subsequent offence :
Three years imprisonment and fine Rs.2 Lakhs
MATERNITY BENEFIT ACT 1961
Applies to :
Factory, Mine , Plantation, Shop, Establishment etc.
Benefits under the Act:
For confinement -12 weeks leave with wages .
For miscarriage -42 days with wages
Medical Bonus:
Rs. 1000/- (if no free medical care is provided by the employer)
For sterilization:
Leave with wages for 2 weeks.
For illness out of pregnancy/delivery/miscarriage etc.
Leave with wages for 1 month.
Eligibility condition:
Should have worked at least 80 days in the 12 months immediately preceding
the date of expected or actual delivery.
Notice to employer:
Employee to give notice about seven weeks prior to the date
of her delivery that she will be absent for 6 weeks before & after delivery.
Prohibition of employment:
Shall not employ a woman during the six weeks following the day of her
delivery. Though ESI Act is applicable to the establishment maternity
benefits should be provided by employer until the woman employee
become qualified for maternity benefit under ESI Act. If an employee draws
wages in excess of the wage ceiling fixed for ESI coverage, then she
should be paid maternity benefit by the employer.
Annual returns:
Last date 31st January in Form 11 & Form M