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Compliance Register

Legislation Obligation Registers/documents required to be maintained Frequency for renewal of licenses or payment of statutory dues Date of renewal or payment of dues Person responsible for overall compliances
Establishment Law
The Factories Act, 1956 [The Gujarat Factories Rules]
  • Employer to ensure health of workers pertaining to:
  • Cleanliness
  • Disposal of wastes & effluents
  • Ventilation & temperature
  • Dust & fume
  • Overcrowding
  • Artificial humidification
  • Lighting
  • Overcrowding
  • Drinking water
  • Washing facilities
  • First-aid appliances
  • Canteen
  • Rest room
  • Welfare Office
  • Form 1-A : Certificate of Stability
  • Form 3 : Application for Renewal of Licence
  • Form 4 : Licence to Work a Factory
  • Form 5 : Certificate of Fitness for Young Person
  • Form 6 : Register of Thermo hygrometer
  • Form 12 : Register of Compensatory Holidays
  • Form 14 : Notice of Period of Work for Adult Workers
  • Form 15 : Register of Adult Workers
  • Form 17 : Register of Child Workers
  • Form 18 : Leave with Wages
  • Form 26-A : Test Report; Dust/Fume Extraction System
  • Form 27-A : Certificate of Fitness
  • Form 28 : Muster Roll
  • Form 29 : Register of Accident & Dangerous Occurrence
  • Form 32 : Health Register
  • Form : Register for Handicapped Workers
  • Form : Half Yearly Return.
Renewal of Licence: Not later than TWO months before the date on which the licence is due to expire.

The Shop Bombay Shop & Establishments Act, 1948

[The Gujarat Shops & Est. Rules, 1962]

  • Opening & Closing hours of commercial establishment
  • Leave With Pay & Payment Of Wages
  • Wages For Overtime Work
  • Health & Safety
  • Form C : Registration Certificate
  • Form D :Renewal Application
  • Form N : Leave Register
  • Form M : Notice of Leave and Notice of Periods of Work
  • Form O : Leave Book
Registration Renewal Certificate: Before a period of not less than 15 days of the due date of expiry of certificate.
Service and Labour Law
The child Labour (Prohibition and Regulation) Act, 1986

[1] Hours & Period of Work:

  • Not exceed Three hours
  • Interval for rest : one hour
  • Spread over : Not more than six hours

[2] Weekly Holiday: One whole day.

[3] Notice to Inspector furnishing details of:

  • Name & situation establishment
  • Name of the person in actual management of the establishment
  • Nature of the occu[ation

[4] Display of notice on prohibition of employment of children.

  • The name & date of birth of every child so employed or permitted to work.
  • Hours & Period of Work
  • The nature of work
The Contract Labour (Regulation and abolition) Act, 1970

[1] Registration of Establishment by the Principal employer employing 20 or more workers through the contractor(s) by deposit of required fee.

[2] Licensing of Contractor engaging 20 or more than 20 workers on deposit of required fees.

[3] Welfare measures by the Contractor:

  • Canteen
  • First-aid appliances
  • Rest room
  • Drinking water
  • Sanitation facilities
  • Washing facilities

[4] Responsibility of Contractor for payment of wages in presence of the authorized representative of the principal employer.

[5] A principal employer before engaging a contract must ensure that the work for which contract labour is engaged is not of perennial nature.

By Principal Employer:

  • Form XII : Register of Contractors in respect of every establishment

By Contractor:

  • Form XIII : Register of workers for each registered establishment
  • Form XIV : To issue an employment card to each worker
  • Form XV : To issue service certificate to every workman on his termination
  • Form XVI : Muster Roll
  • Form XVII : Register of Wages
  • Form XXII : Register of Advances
  • Form XXIII : Register of Overtime
  • Form XIX : Wage Slip

Returns:

  • Form XXV : Annual Return by the Principal Employer : Before 15th February.
  • Form XXIV : Half Yearly Return by the Contractor : Within 30 days.
Employees Provident Fund and Miscellaneous Provision Act, 1952

Coverage of employees:

Drawing wages upto Rs. 15000/- per month

Contribution:

By Employer : 12.36%

By Employee : 12%

  • Form 2 : Nomination Form
  • Form 5 : Employee Information
  • Form 9 : Details of employees who are enrolled as P.F. Member
  • Form 10 : Details of outgoing members
  • Payment of contribution within 15th of the following month
  • consolidated annual contribution statement sent to the Commissioner within 1 month of the close of the period of currency
  • No need to file any returns since online ECR filing
Employees’ State Insurance Act, 1949

Coverage of employees :

Drawing wages up to Rs. 15000/- per month.

Contribution:

By Employer : 4.75%

By Employee : 1.75%

  • Form 1 : Declaration by Employee to employer
  • Form 7 : Register of Employees
  • Form 10 : Employer’s Registration
  • Form 12 : Accident Report
  • Form 32 : Accident Cases
  • Payment of contribution within 21 days following the end of the calendar month in which contributions fall due.
  • No need to file any returns since online challan generation
Equal Remuneration Act, 1976
  • To pay equal remuneration to men and women workers for same work or work of similar nature
  • No discrimination to be made while recruiting men and women workers
Form D : Register for all workers employed
The Industrial Disputes Act, 1949
  • Notice of Change of Conditions of service
  • Prior permission for Lay off [Where there are more than 100 workmen during preceding 12 months]
  • Lay off Compensation
  • Prior permission for Retrenchment [Where there are more than 100 workmen during preceding 12 months]
  • Retrenchment Compensation
  • Recognition of protected workmen
The Minimum Wages Act, 1948

Payment of Minimum Wages at a rate not less than minimum rate of wages as fixed by notification for;

  • time work,
  • piece work at piece rate,
  • piece work on time work basis
  • Overtime work done by employees for piece work or time rate workers.
  • Form III : Annual Return
  • Form IV : Register of Overtime
  • Form X : Register of Wages
  • Form XI : Wage Slip
  • Form V : Muster Roll
The Payment of Bonus Act, 1965
  • Computation of Available Surplus
  • Computation of Gross Profits
  • Disqualification & Deduction of Bonus

Eligibility of Bonus :

  • If an employee has worked for 30 working days in a year.

Minimum Bonus :

  • 8.33% of the salary/wages or Rs. 3500/- till 31/03/2015 and 7000/- or the minimum wage for the schedule employment, as fixed by the appropriate goverment, whichever is higher w.e.f. 01/04/2015

Maximum Bonus :

  • 20% of the salary/wages.

Eligible Employee :

  • Drawing wages up to Rs. 10000/- per month or less till 31/03/2015,
    Drawing wages upto Rs. 21000/- per month or less from 01/04/2015.

Payment of Bonus :

  • Within Eight months from the close of accounting year
  • Form A : Register showing computation of the allocable surplus.
  • Form B : Register showing the set-on and set-off of the allocable surplus.
  • Form C : Register showing the details of the amount of bonus due to each of the employees, the deductions and the amount actually disbursed.
Form D : Submission of Return to the inspector within 30 days of the expiry of Eight months
The Payment of Gratuity Act, 1972

Entitlement :

On completion of Five years’ service except in case of death or disablement

Qualifying Period :

On rendering of Five year’s service, either termination, resignation or retirement.

Wages for Calculation :

  • Regular employee : @ 15 days’ wages for every completed year at the last drawn wages
  • Piece-rated employee : @ 15 days’ wages for every completed year on an average of 03 months’ wages
  • Seasonal employee: @ 7 days’ wages for every completed year of service

Maximum Ceiling :

Rs. 10,00,000

  • Form A :
  • Form F :Nomination
The Payment of Wages Act, 1936

Coverage of Employee :

Drawing average wage up to Rs.15000/- per month.

Time of Payment of Wages :

  • When 1000 or less than 1000 persons are employed : Before the expiry of the 7th day of the following month.
  • When more than 1000 persons are employed : Before the expiry of 10th day of the following month.