Karnataka
Updated: 14
Tax on Profession, Trades, Callings and Employments (Amendment) Act, 2023
1. Penalty for escaped tax on wilful non-disclosure of information, or attempt to evade the tax by the employer, has been revised to “equal to one hundred percent”, instead of “one and half times” of the escaped tax.
2. Simple Interest on defaulted professional tax by the employer under Section 11 (2) has been revised to “one and half percent” from “one and a quarter percent” per month.
3. Penalty for non- payment of Tax within required time as specified in the notice of demand has been revised to “equal to ten percent” instead of “not exceeding fifty percent”. This penalty will be in addition to interest payable as mentioned in point no.2 above.
4. Minimum salary per month for deducting professional tax has been increased from Rs.15,000 to Rs.25,000, per month. Professional Tax will be Rs.200 per month, if salary or wage for a month is Rs.25,000 or above.
5. Fees for registration or annual fee under Karnataka Goods and Service Tax Act, 2017 will be Rs.2500/- per annum.
Gujarat
Updated: 13
Enforcement of ESI provisions in Gandhinagar
Andhra Pradesh
Updated: 10
Holiday for Ugadi and Vinayaka Chavithi under NI Act
Tamil Nadu
Updated: 27
Minimum Wages revision
Kerala
Updated: 20
Labour officials’ order to include “personal pay” while calculating gratuity
"Wages" means all emoluments which are earned by an employee while on duty, or on leave in accordance with the terms and conditions of his employments and which are paid or are payable to him in cash and includes dearness allowance, but does not include any bonus, commission, house rent allowance, overtime wages and any other allowance. Based on the above definition, employers usually consider only Basic wages and Dearness allowances for calculating gratuity amount. All other allowances are being excluded. The above method of calculating gratuity was questioned by one of the ex-employees of HDFC Bank before the controlling authority in Kerala under Payment of Gratuity Act(controlling authority is the one who is appointed by the appropriate Government for the administration of the Payment of Gratuity Act). The said petition was filed by an ex-employee of HDFC, arguing that the employer must also include “personal pay” while calculating his gratuity and not just his basic pay. The petitioner contested that “personal pay”, which is included in his salary, is a part of his basic wage and not allowances, to exclude as per the definition of wages under Payment of Gratuity Act. The Controlling authority, relying on the above definition of wages, passed an order in favour of the petitioner. The controlling authority pointed out in its order that, the term used by the employer is “personal pay” instead of “personal allowances”, hence personal pay becomes a part of the wages since it is not allowances, to be excluded as per the definition of “wages” under Payment of Gratuity Act. The controlling authority, in its order, asked HDFC to pay an additional sum of Rs.7.22 lakh with 10% simple interest over and above Rs.5.95 lakh, which was already paid to the employee as gratuity. The order was passed in July 2022, but it was communicated to the bank and the petitioner only on 20th January, 2023. HDFC Bank, after receiving the order, has decided to file an appeal against the order, which is communicated to the petitioner by HDFC management. It is to be noted that if this order is upheld by higher authorities/judiciary and if the wage components are not clearly defined by the company, it may bring more burden on the companies by compelling them to pay more amount of gratuity to the employees who are entitled to receive gratuity.
Kerala
Updated: 13
Minimum Wages Revision
Karnataka
Updated: 7
Regional PF office Bangalore Central insists to submit joint declaration for voluntary contributions
Para 26(6) “Notwithstanding anything contained in this paragraph [an officer not below the rank of an Assistant Provident Fund Commissioner] may, on the joint request in writing, of any employee of a factory or other establishment to which this Scheme applies and his employer, enrol such employee as a member or allow him to contribute more than rupees [fifteen thousand rupees] of his pay per month if he is already a member of the Fund and thereupon such employee shall be entitled to the benefits and shall be subject to the conditions of the Fund, provided that the employer gives an undertaking in writing that he shall pay the administrative charges payable and shall comply with all statutory provisions in respect of such employee.” Para 29(2) “The contribution payable by the employee under the Scheme, shall be equal to the contribution payable by the employer in respect of such employee: Provided that in respect of any employee to whom the Scheme applies, the contribution payable by him may, if he so desires, be an amount exceeding [ten per cent] or [twelve per cent], as the case may be, of his basic wages, dearness allowance and retaining allowance (if any) subject to the condition that the employer shall not be under an obligation to pay any contribution over and above his contribution payable under the Act”.
Based on the above provisions, Regional PF office Bangalore Central had categorised three types of VPF as below:
• PF contribution beyond the wage ceiling limit of Rs. 15000/- by the Employer or by the Employee or by both.
• PF contribution on higher rate than the statutory limit of 12% as the case may be by the Employer or by the Employee or by both.
• VPF due to combined reason as above. Regional PF office Bangalore Central, has again, vide email dated 7th March, 2023, instructed all the employers registered under Bengaluru Central Office to submit the joint declaration as explained above specifically under para 26(6), it is for enrolling such new employees whose EPF wages exceeds Rs. 15000/- per month. This joint declaration under para 26(6) is particularly being asked for employees who have joined on or after November 2022.
The said joint declaration formats circulated by Regional Office Bangalore Central are enclosed herewith.
Karnataka
Updated: 10
Minimum wages revision
India
Updated: 20
EPFO guidelines on opting higher pension dated 20th February, 2023
➢ 16th November 2023 on Supreme Court Judgement - 4th November 2022
➢ 5th January 2023 on the Circular issued by PF office - 29th December 2022
➢ 10th February 2023 on the Circular issued by PF office - 25th January 2023 The Employees’ Provident Fund Organisation has issued circular dated 20th February, 2023 to its regional offices with instructions to implement the 4th November, 2023 Hon’ble Supreme Court verdict on higher pension. Following are the key highlights of the circular:
1. Eligibility:
Employees who would be eligible to opt for higher pension and who would have to submit joint declaration under Para 11(3) and 11(4) are:
a) Employees and employers who had contributed above the wage ceiling limit of Rs. 5000/ 6500 under Para 26(6) of Employees’ Provident Fund Scheme, and
b) Did not exercise joint option under Para 11(3) of the Employees’ Pension Scheme. Para 11(3) of the Employees’ Pension Scheme was deleted effective 1st September, 2014,
c) And were members of the Employees’ Pension Scheme prior to 1st September, 2014 and continued to be member post on or after 1st September, 2014. 2. Modalities to be noted by eligible employees
a) Format would be specified for the joint option along with the disclaimer by Provident Fund office b) Joint option would contain explicit consent of the employee in case of:
✓ Transfer of balance from the employer contribution account to Employees’ Pension Scheme account
a) Upon receipt of the joint option from employee, the same would be registered and logged digitally at the PF office b) Receipt number of the joint option would be provided to the applicant c)The logged application is routed to the employer login for approval through DSC / e-sign d) Employer to verify the joint option 4. Following would be the verification process at the Provident Fund Department
a) Verification of document along with checking of calculations with respect to transfer in Employees’ Pension Scheme would be conducted by concerned dealing assistant b) Post the above verification, Dealing Assistant transfers the document to section supervisor/ accounts officer who further verify the documents and calculations. Discrepancies if any are marked before transferring the documents to APFC / RC II c) APFC / RC II shall verify each case before approving / rejecting. The status of the documents would be intimated to the applicant through email / post while efforts would be made to intimate through phone / SMS Ascent Comments
Point 5, of the attached notification warrants for 3 mandatory conditions to be met, this has been explained in the eligibility section above. The first condition states of contributions to provident fund on higher wages under Para 26(6). Below is the extract of Para 26(6) of Employees’ Provident Funds Scheme, 1952 [Notwithstanding anything contained in this paragraph [an officer not below the rank of an Assistant Provident Fund Commissioner] may, on the joint request in writing, of any employee of a factory or other establishment to which this Scheme applies and his employer, enrol such employee as a member or allow him to contribute more than rupees [fifteen thousand rupees] of his pay per month if he is already a member of the Fund and thereupon such employee shall be entitled to the benefits and shall be subject to the conditions of the Fund, provided that the employer gives an undertaking in writing that he shall pay the administrative charges payable and shall comply with all statutory provisions in respect of such employee.] Reading of the above provides directive that declaration under Para 26(6) joint option in writing has to be provided at the time of opting to contribute on higher wager towards provident contributions. We are enquiring with the PF department on the above to be clear on the communication that needs to be sent to employees from your organization. The release of joint option would provide clarity in this regard and also on the timelines for submission Kindly expect another update on this matter in the next couple of days.
Tamil Nadu
Updated: 9
Election Holiday in Erode
Kerala
Updated: 21
Minimum Wages revision
Kerala
Updated: 22
Minimum Wages revision
India
Updated: 25
EPFO issues further guidelines with regard to pension on higher wages for members
· The Employees who had retired before 1st September, 2014 upon exercising the option to contribute on salary exceeding 6500/- will be covered by the provisions prior to the amendment of 2014. That is, pensionable salary shall be based on such higher salary on which the contributions were paid. Subsequent to this judgement EPFO head office, vide circular No- Pension/2022/54877/15149, dated 29th December, 2022 had circulated a detailed guidelines to all its field functionaries to comply with the judgement. An alert of the same was circulated by AscentHR on 5th January, 2023. Now, EPFO head office have re-examined the case of pension on higher wages of employees who had retired prior to 1st September, 2014 in light of the above judgement of the Hon’ble Supreme Court and issued further guidelines to all its field functionaries, vide circular No- Pension/2022/55893/15785, dated 25th January, 2023. Some of the salient features of the guidelines are as below:
· The EPFO has implemented the direction of the Hon’ble Supreme Court in RC Gupta & others et., Vs. Regional Provident Fund Commissioner, Employees’ Provident Fund Organisation & Others et., dated 4th October, 2016 with regard to the employees who had contributed on higher wages under Para 26(6) of EPF Scheme, and had further exercised their option under proviso to erstwhile para 11(3) prior to their retirement, and their joint option request under the proviso to paragraph 11(3) was explicitly denied by concerned office of the RPFC and/or contribution on higher salary was refunded/diverted back to provident fund accounts.
· In respect of employees who had retired prior to 1st September, 2014 without exercising any option under Para 11(3) or the pre-amended scheme, and have been granted pension on higher wages, their cases need to be re-examined to ensure that they are not given higher pension from the month of January 2023 onwards. Pension in such cases may be immediately restored to pension on wages up to the ceiling of Rs. 5000/- or Rs. 6500/.
· Before revising any pension entitlement, an advance notice will be issued to the pensioner so that he/she has an opportunity to prove the exercise of option under Para 11(3) before his retirement prior to 1st September, 2014. Further, any recovery which may arise after such revision should be done in a staggered and persuasive manner. The RPFC-I/ officer in charge of the region will be the competent authority to re-determine the pension entitlement and initiate recovery, if any. Field functionaries should take up most care to identify cases where higher pension was granted on account of the judgment of any court. In such cases, a favourable order shall be obtained from the concerned court citing the order of the Supreme Court dated 4th November, 2022 in the case of EPFO Vs. Sunil Kumar.B before proceeding with stopping/restoration of pension to wages up to ceiling of Rs.5,000/- or Rs.6,500/-.
Punjab
Updated: 3
Mandate to display the name board in Punjabi
Tripura
Updated: 16
Election Holiday
West Bengal
Updated: 30
Bye-Election Holiday
West Bengal
Updated: 1
Obtaining of Certificate of Enlistment (Trade License) from e-District portal
Maharashtra
Updated: 1
Revision of Minimum Wages
Class of Employment | Zone | Basic Per Month | Special Allowance Per Month (VDA) | 5% HRA Per Month | Total Per Month |
---|---|---|---|---|---|
Unskilled | Zone I | 10021.00 | 2444.00 | 623.25 | 13088.25 |
Semi-skilled | Zone I | 10856.00 | 2444.00 | 665.00 | 13965.00 |
Skilled | Zone I | 11632.00 | 2444.00 | 703.80 | 14779.80 |
Unskilled | Zone II | 9425.00 | 2444.00 | 593.45 | 12462.45 |
Semi-skilled | Zone II | 10260.00 | 2444.00 | 635.20 | 13339.20 |
Skilled | Zone II | 11036.00 | 2444.00 | 674.00 | 14154.00 |
Unskilled | Zone III | 8828.00 | 2444.00 | 563.60 | 11835.60 |
Puducherry
Updated: 12
Online filing of application under CLRA Act by Factories
West Bengal
Updated: 16
Revision of Minimum Wages
Class of employment | |
|
---|---|---|
Zone A | Zone B | |
Unskilled | 9784 | 8695 |
Semi-Skilled | 10763 | 9562 |
Skilled | 11840 | 10519 |
Highly Skilled | 13023 | 11573 |
West Bengal
Updated: 2
Registration under Professional Tax through single window Silpasathi
Karnataka
Updated: 16
Karnataka extends the last date for payment of LWF contributions
Goa
Updated: 20
Minimum Wages Revision
Class of Employment | Zone | Basic Per Day | VDA Per Day | Total Per Day | Total Per Month |
---|---|---|---|---|---|
Unskilled | Zone A | 310 | 92 | 402 | 10452 |
Zone B | 307 | 92 | 399 | 10374 | |
Clerical | Zone A | 423 | 92 | 515 | 13390 |
Zone B | 417 | 92 | 509 | 13234 | |
Semi-Skilled | Zone A | 368 | 92 | 460 | 11960 |
Zone B | 363 | 92 | 455 | 11830 | |
Skilled | Zone A | 423 | 92 | 515 | 13390 |
Zone B | 417 | 92 | 509 | 13234 |
Punjab
Updated: 10
Enforcement of ESI provisions in Ferozepur
• Section 39 (all applicable members to Contribute)
• Section 40 (Principal employer to pay contributions in the first instance)
• Section 41 (Recovery of contributions to be done by the immediate employer)
• Section 42 (General provisions as to payment of contributions to be followed)
• Section 43 (Method of payment of contributions to be followed for all applicable members)
• Sections 45A to 45H (Determination of contributions in certain cases, appellate authority, recovery of contributions, issue of certificate to the recovery officer, recovery officer to whom certificate is to be forwarded, validity of certificate and amendment thereof, stay of proceedings under certificate and amendment or withdrawal thereof, other mode of recovery, and application of certain provisions of the Income Tax Act)
• Section 46 (Benefits) to Section 73 (Employer not to dismiss or punish employee during period of sickness, etc.) of Chapter V;
• Section 74 (Constitution of Employees’ Insurance Court)
• Section 75 (Matters to be decided by the Employees’ Insurance Court)
• Sub-sections (2) to (4) of section 76 (Institution of proceedings, etc.), section 80 (Benefits are not admissible unless claimed in time), section 82 (Appeal), and section 83 (Stay of payment for pending appeal) of Chapter VI.
Sikkim
Updated: 14
Holiday list for 2023
Meghalaya
Updated: 15
Holiday list for 2023
Ladakh
Updated: 26
Holiday list 2023
Jammu and Kashmir
Updated: 30
Holiday list for 2023
Lakshadweep
Updated: 20
Holiday list 2023
Andaman and Nicobar
Updated: 29
Minimum Wages Revision
Category of employees | Minimum wages per day | Minimum wages per month |
---|---|---|
Unskilled | 529 | 13754 |
Semiskilled/unskilled supervisor | 586 | 15236 |
Skilled/Clerical | 671 | 17446 |
Highly skilled | 729 | 18954 |
India
Updated: 23
Discontinuation of NEEM Scheme
A copy of the letter is attached for your reference.
India
Updated: 29
EPFO Head office instructs all their field functionaries to comply with the judgement of Hon’ble Supreme Court on Pension Amendment Scheme
• The member who had contributed to EPF on more than prevalent wage ceiling limit of Rs. 5000/- or 6500 as the case may be under para 26(6) of Employees’ Provident Fund Scheme.
• The member who had exercised the joint option to contribute on higher wages to Employees’ Pension Scheme under para 11(3) of the Employees’ Pension Scheme.
• The members whose above said option has been declined by EPFO. Note: Extract of Para 26 (6) of Employees’ Provident Fund Scheme and Para 11(3) of Employees’ Pension Scheme is enclosed for your reference.
Para 26 (6) of Employees’ Provident Fund Scheme (prior to September, 2014 amendment) Notwithstanding anything contained in this paragraph [an officer not below the rank of an Assistant Provident Fund Commissioner] may, on the joint request in writing, of any employee of a factory or other establishment to which this Scheme applies and his employer, enroll such employee as a member or allow him to contribute more than rupees [six thousand five hundred rupees] of his pay per month if he is already a member of the Fund and thereupon such employee shall be entitled to the benefits and shall be subject to the conditions of the Fund, provided that the employer gives an undertaking in writing that he shall pay the administrative charges payable and shall comply with all statutory provisions in respect of such employee. Para 11 (3) of Employees’ Pension Scheme (prior to September, 2014 amendment) The Maximum Pensionable salary shall be limited to (rupees six thousand and five hundred i.e. Rs. 6,500) per month:
[provided that if at the option of the employer and employee, contribution paid on salary exceeding (rupees sis thousand and five hundred i.e. Rs. 6,500) per month from the date of commencement of this Scheme or from the date salary exceeds (rupees six thousand and five hundred i.e. Rs. 6,500) whichever is later, and 8.33 percent share of the employers thereof is remitted into the Pension Fund, pensionable salary shall be based on such higher salary] The process to apply for higher option is as follow, while reading the above, kindly note that currently there is no online option facility provided by the EPFO:
• Commissioner may specify the format by which a member can apply.
• In case of transfer of funds from exempted PF trust to pension fund of EPFO, an undertaking of the trustee shall be submitted. The undertaking shall be to the effect that due contribution along with interest up to the date of payment, will be deposited within the specified period.
• The application must contain following documents:
1. Proof of joint option to contribute on higher wages to EPF under para 26 (6) of the Employees’ Provident Fund Scheme duly verified by the employer.
2. Proof of joint option to contribute on higher wages to EPS under para 11 (3) of the Employees’ Pension Scheme duly verified by the employer.
3. Proof of remittance in PF on higher wages exceeding the prevalent wage ceiling of Rs. 5000/6,500.
4. Proof of remittance in Pension Fund on higher wages exceeding the prevalent wage ceiling of Rs. 5000/6,500, if any.
5. Written refusal of APFC or any other higher authority of EPFO to such request/remittance. After receiving the application in specified manner within specified time period, it will be dealt with following manner by the Regional PF commissioner:
• Each application will be registered and digitally logged in the URL facility provided.
• Receipt number will be provided to the applicant.
• The application will be land into employer’s login whose verification with e-sign will be essential for further process.
• As far as possible, each application will be converted in to e-file.
• After examining the application, the OIC will dispose it by passing a speaking order that shall be intimated to the applicant through e-mail/post or by any other suitable method. However, Employees’ Pension (1995) Co-ordination Committee (national organisation) has raised objections to the above said circular of EPFO and requested to withdraw the circular, there is no outcome as on date of such objection. AscentHR Comment: Supporting document asked by EPFO to apply for higher pension is the proof of option opted under para 26(6) and para 11(3) of the EPF and EPS scheme respectively. While this provision existed, this was not exercised by most of the members and hence would act a deterrent factor for members to claim such a benefit. This factor is included basis the term “entitled employees” as used in the Hob’ble SC judgement, and was highlighted in our previous Alert dated 16th November, 2022 – a copy of the same is attached as a PDF file for your reference.
Delhi
Updated: 28
Advisory to Principal Employers and Contractors to register on the EPFO Portal
Madhya Pradesh
Updated: 19
Holiday List 2023
Madhya Pradesh
Updated: 15
Enforcement of ESI provisions in Sehore, Shajapur and Guna districts
• Section 39 (all applicable members to Contribute)
• Section 40 (Principal employer to pay contributions in the first instance)
• Section 41 (Recovery of contributions to be done by the immediate employer)
• Section 42 (General provisions as to payment of contributions to be followed)
• Section 43 (Method of payment of contributions to be followed for all applicable members)
• Section 45A to 45H (Determination of contributions in certain cases, appellate authority, recovery of contributions, issue of certificate to the recovery officer, recovery officer to whom certificate is to be forwarded, validity of certificate and amendment thereof, Stay of proceedings under certificate and amendment or withdrawal thereof, other mode of recovery, application of certain provisions of the Income Tax Act)
• Section 46 (Benefits) to Section 73 (Employer not to dismiss or punish employee during period of sickness, etc.) of Chapter V; and
• Section 74 (Constitution of Employees’ Insurance Court)
• Section 75 (Matters to be decided by the Employees’ Insurance Court)
• Sub-sections (2) to (4) of section 76 (Institution of proceedings, etc.), section 80 (Benefits are not admissible unless claimed in time), section 82 (Appeal) and section 83 (Stay of payment for pending appeal) of Chapter VI.
Andhra Pradesh
Updated: 15
Holiday List 2023
Chandigarh
Updated: 16
Holiday List 2023
Punjab
Updated: 13
Holiday List 2023
Telangana
Updated: 12
Hyderabad (Twin Cities) Holiday List 2023
Telangana
Updated: 12
Holiday list 2023
Haryana
Updated: 9
Exemption from Section 52 (1) of the Factories Act, 1948 (Election Holiday)
Haryana
Updated: 9
Election Holiday
Andhra Pradesh
Updated: 6
Holiday List 2023
Tamil Nadu
Updated: 2
Labour Welfare Fund contribution rate revised
• Employee Contribution – Rs. 20/-
• Employer Contribution – Rs. 40/-
• Total Contribution – Rs 60/-
Andhra Pradesh
Updated: 24
Holiday List 2023
Tripura
Updated: 17
Holiday List 2023
India
Updated: 4
Supreme Court decision which upholds Pension (Amendment) Scheme 2014
Gujarat
Updated: 5th November, 2022
Holiday List 2023
Sikkim
Updated: 14th September, 2022
Minimum Wages revision
Category of workers | Existing rates of daily wages | Revised rates of daily wage |
---|---|---|
Unskilled | Rs 300/- | Rs 500/- |
Semiskilled | Rs 320/- | Rs 520/- |
Skilled | Rs 335/- | Rs 535/- |
Highly-skilled | Rs 365/- | Rs 565/- |
Chandigarh
Updated: 2nd November, 2022
Minimum Wages revision
Categories | Daily | Monthly | Daily | Monthly |
---|---|---|---|---|
Old Rate 01/04/2022 to 30/09/2022 (In Rs) | Old Rate 01/04/2022 to 30/09/2022 (In Rs) | New Rate 01/10/2022 to 31/03/2023 (In Rs) | New Rate 01/10/2022 to 31/03/2023 (In Rs) | |
Unskilled | 458.00 | 11895.00 | 486.00 | 12623.00 |
Semiskilled-II | 463.00 | 12045.00 | 491.00 | 12773.00 |
Semiskilled-I | 467.00 | 12145.00 | 495.00 | 12873.00 |
Skilled-II | 475.00 | 12345.00 | 503.00 | 13073.00 |
Skilled-I | 483.00 | 12570.00 | 511.00 | 13298.00 |
Highly Skilled | 499.00 | 12970.00 | 527.00 | 13698.00 |
Class III(Staff) | 468.00 | 12170.00 | 496.00 | 12898.00 |
Class II(Staff) | 474.00 | 12320.00 | 502.00 | 13048.00 |
Class I(Staff) | 488.00 | 12680.00 | 516.00 | 13408.00 |
Haryana
Updated: 4th November, 2022
Election holiday
Odisha
Updated: 1st November, 2022
Holiday List for 2023
Andhra Pradesh
Updated: 31st October, 2022
Retail enterprises (Shops) permitted to remain open on all days of the year
Himachal Pradesh
Updated: 28th October, 2022
Election holiday
The holiday is applicable for those employees who have the right to cast vote for the General Election of H.P Vidhan Sabha - 2022 to be held on the said date. Refer to the notification for further details.
Haryana
Updated: 28th October, 2022
Election holiday
This is applicable to those employees who have the right to vote for the General Election of the members of Zila Parisads and Panchayat Samitis to be held on the said dates for the districts of Ambala, Charkhi Dadri, Gurugram, Karnal, Kurukshetra, Rewari, Rohtak, Sirsa, and Sonipat. Refer to the notification for further details.
Telangana
Updated: 31st October, 2022
Election holiday
Industrial undertakings or Shops and Establishments which are working on shift basis can declare holiday only for the shift during which the polling is taking place.
Refer to the notification for further details.
Puducherry
Updated: 27th October, 2022
Permission for Shops and Establishments employing 10 or more employees to open 24X7
The notification also prescribes certain terms and conditions for employing women between 8.00 pm to 6.00 am.
This permission has been granted for a period of three years with effect from the date of publication of this notification, unless it is revoked. Refer to the attached notification for further details.
Kerala
Updated: 20th October, 2022
Minimum wages revision
Andhra Pradesh
Updated: 25th October, 2022
Conditions for employing women in the night shift in factories
Refer to the circular for further details.
Kerala
Updated: 26th October, 2022
Holiday List for 2023
Refer to the notification for further details.
Puducherry
Updated: 13th October, 2022
Holiday List for 2023
Refer to the notification for further details.
Himachal Pradesh
Updated: 10th October, 2022
Holiday List for 2023
Refer to the notification for further details.
Haryana
Updated: 14th October, 2022
Minimum Wages Revision
Category | Qualification and experience | Basic Per Day | Basic Per Month | Total Per Month effective from 1st January - 2022 | VDA Changes effective from 1st July 2022 | Total Per Month effective from 1st July 2022 | Per day wages from 1st July 2022 |
---|---|---|---|---|---|---|---|
Unskilled | Not Applicable | 292.31 | 7600.00 | 10098.88 | 144.40 | 10243.28 | 393.97 |
Semi-Skilled Class A | Not Applicable | 306.92 | 7980.00 | 10603.78 | 151.62 | 10755.40 | 413.67 |
Semi-Skilled Class B | Not Applicable | 322.27 | 8379.00 | 11133.96 | 159.20 | 11293.16 | 434.35 |
Skilled Class A | Not Applicable | 338.38 | 8797.95 | 11690.67 | 167.16 | 11857.83 | 456.07 |
Skilled Class B | Not Applicable | 355.30 | 9237.85 | 12272.21 | 175.52 | 12450.73 | 478.87 |
Highly Skilled | Not Applicable | 373.07 | 9699.74 | 12888.97 | 184.29 | 13073.26 | 502.82 |
Clerical And General Staff | Below Matriculation | 306.92 | 7980.00 | 10603.78 | 151.62 | 10755.40 | 413.67 |
Clerical And General Staff | Graduate Or Above | 338.38 | 8797.95 | 11690.67 | 167.16 | 11857.83 | 456.07 |
Clerical And General Staff | Junior Scale Stenographer | 338.38 | 8797.95 | 11690.67 | 167.16 | 11857.83 | 456.07 |
Clerical And General Staff | Matriculation But Not Graduate | 322.27 | 8379.00 | 11133.96 | 159.20 | 11293.16 | 434.35 |
Clerical And General Staff | Personal Assistant | 373.07 | 9699.74 | 12888.97 | 184.29 | 13073.26 | 502.82 |
Clerical And General Staff | Private Secretary | 391.72 | 10184.73 | 13533.42 | 193.51 | 13726.93 | 527.96 |
Clerical And General Staff | Senior Scale Stenographer | 355.30 | 9237.85 | 12275.21 | 175.52 | 12450.73 | 478.87 |
Clerical And General Staff | Steno Typist | 322.27 | 8379.00 | 11133.96 | 159.20 | 11293.16 | 434.35 |
Data Entry Operator | Not Applicable | 338.38 | 8797.95 | 11690.67 | 167.16 | 11857.83 | 456.07 |
Driver | Light Vehicle | 355.30 | 9237.85 | 12275.21 | 175.52 | 12450.73 | 478.87 |
Driver | Heavy Vehicle | 373.07 | 9699.74 | 12888.97 | 184.29 | 13073.26 | 502.82 |
Security Guard | Without Weapon | 306.92 | 7980.00 | 10603.78 | 151.62 | 10755.40 | 413.67 |
Security Guard | With Weapon | 355.30 | 9237.85 | 12275.21 | 175.52 | 12450.73 | 478.87 |
Goa
Updated: 19th October, 2022
Holiday list for 2023
• Holidays for Government offices are specified in Annexure I, II, and III.
• Holidays for Commercial and Industrial workers are specified in Annexure IV.
• Holidays under Negotiable Instruments Act, 1881 are specified in Annexure V.
Refer to the notification for further details.
Tamil Nadu
Updated: 13th October, 2022
Enforcement of ESI provisions in Chengalpattu and Karur districts
• Sections 38 (All applicable employees to be insured)
• Section 39 (All applicable members to contribute)
• Section 40 (Principal employer to pay contributions in the first instance)
• Section 41 (Recovery of contributions to be done by the immediate employer)
• Section 42 (General provisions as to payment of contributions to be followed)
• Section 43 (Method of payment of contributions to be followed for all applicable members)
• Section 45A (Determination of contributions in certain cases to be done)
• Section 45H (Application of certain provisions of the Income-Tax Act) of Chapter IV
• Section 46 (Benefits) to Section 73 (Employer not to dismiss or punish employee during period of sickness, etc.) of Chapter V
• Section 74 (Constitution of Employees’ Insurance Court), and Section 75 (Matters to be decided by the Employees’ Insurance Court), sub-sections (2) to (4) of section 76 (Institution of proceedings, etc.), section 80 (Benefits are not admissible unless claimed in time), section 82 (Appeal) and section 83 (Stay of payment for pending appeal) of Chapter VI.
Tamil Nadu
Updated: 11th October, 2022
Holiday list for 2023
West Bengal
Updated: 21st October, 2022
Holiday list for 2023
Bihar
Updated: 31st August, 2022
Holiday list for 2023
Refer to the notification for further details.
Delhi
Updated: October, 2022
Exemption for warehouses from opening and closing hours, and close day
Section 15 and 16 of the said Act lay down certain conditions on Shops and Commercial Establishments with respect to opening and closing hours and close day. Extract of section 15 and 16 of the Delhi Shops and Establishments Act, 1954 is provided below for your reference:
15. Opening and closing hours of shops and commercial establishments
(1) No shop or commercial establishment on any day, be opened earlier than such hour or closed later than such hour, as may be fixed by the Government by general or special order made in that behalf. Provided that any customer who was being served or was waiting to be served in any shop or commercial establishment at the closing hour so fixed may be served during the period of fifteen minutes immediately following such hour.
(2) Before making an order under sub-section (1), the Government shall hold an inquiry in such manner as may be prescribed.
(3) The Government may, for the purposes of this section, fix different opening hours and different closing hours for different classes of shops or commercial establishments or for different areas or for different times of the year.
16. Close day
(1) Every shop and commercial establishment shall remain closed on a close day.
(2) In addition to the close day, every shop and commercial establishment shall remain closed on three of the National holidays each year as the Government may [by notification in the Official Gazette] specify.
(3) (i) [The Government may, by notification in the Official Gazette, specify a close day for the purposes of this section and different days may be specified for different classes of shops or commercial establishments or for different areas.
(ii) Notwithstanding anything contained in sub-section (1), the occupier of any shop or a commercial establishment may, open his shop or commercial establishment on a close day, if such a day happens to coincide with a religious festival, "or the Mahurat day", the day of the commencement of the financial year of the establishment concerned, provided a notice to this effect has been given to the Chief Inspector at least twenty-four hours before the close day and that in lieu thereof the shop or the commercial establishment is closed on either of the two days immediately preceding or following that close day.
As per the amendment, the above referred provisions of Delhi Shops and Establishments Act, 1954 will not be applicable for Warehouses in NCT of Delhi.
Telangana
Updated: 19th October, 2022
Deepavali holiday
Earlier the Government of Telangana, vide order No. G.O.Rt.No.2619, G.A.(SPL.E) Dept, dated 26th November, 2021, had declared 25th October, 2022 as holiday on account of Deepavali.
Jharkhand
Updated: 19th September, 2022
Minimum wages revision
Class of Employment | Basic Per Day | Basic Per Month | VDA Per Day | VDA Per Month | Total Per Day | Total Per Month |
---|---|---|---|---|---|---|
Unskilled | 274.81 | 7145.06 | 59.33 | 1542.62 | 334.14 | 8687.68 |
Semi-Skilled | 287.90 | 7485.40 | 62.15 | 1616.10 | 350.06 | 9101.50 |
Skilled/Clerical | 379.51 | 9867.26 | 81.93 | 2130.34 | 461.45 | 11997.60 |
Highly Skilled | 438.39 | 11398.14 | 94.65 | 2460.85 | 533.04 | 13858.991 |
Jammu and Kashmir
Updated: 12th October, 2022
Minimum wages revision
Class of Employment | Total Per Day | Total Per Month |
---|---|---|
Unskilled | 311 | 8086 |
Semi-Skilled | 400 | 10400 |
Skilled | 483 | 12558 |
Highly Skilled | 552 | 14352 |
Administrative / Ministerial | 449 | 11674 |
Delhi
Updated: 14th October, 2022
Minimum wages revision
Employee Category | Minimum rates of wages | |||
---|---|---|---|---|
Basic per month | VDA Per Month | Total per Day | Total per Month | |
Unskilled | 14842 | 1950 | 646 | 16792 |
Semi-Skilled | 16341 | 2158 | 712 | 18499 |
Skilled | 17991 | 2366 | 783 | 20357 |
Clerical And Supervisory Staff - Non Matriculate | 16341 | 2158 | 712 | 18499 |
Clerical And Supervisory Staff - Matriculate but not graduate | 17991 | 2366 | 783 | 20357 |
Clerical And Supervisory Staff - Graduate and above | 19572 | 2574 | 852 | 22146 |
Dadra and Nagar Haveli and Daman and Diu
Updated: 10th October, 2022
Direction on payment of bonus
Employers are also directed to maintain the prescribed statutory registers and to submit the Annual Return in Form “D” under Payment of Bonus Act, 1965 immediately after making the payment of bonus to the employees.
Refer to the circular for further details.
Telangana
Updated: 13th October, 2022
Conditions for employing women in night shift in establishments
If any establishment fails to comply with the specified conditions, it may lead to cancellation of the Registration Certificate and/or withdrawal of the said exemption granted in respect of such establishment.
Refer to the notification for more details.
Punjab
Updated: 11th October, 2022
Minimum Wages Revision
1. From 1st March, 2021 to 31st August, 2021 (rates are mentioned below)
2. From 1st September, 2021 to 28th February, 2022 (rates are mentioned below)
3. From 1st March, 2022 to 31st August, 2022 (rates are mentioned below); and,
4. From 1st September, 2022 (rates are mentioned below)
Prior to the release of this notification, the Punjab Labour department last revised the minimum wage rates, vide notification No. ST/17065, dated 30th November, 2021 with effect from 1st September, 2020 to 28th February, 2021.
Subsequently, no other notifications have been released until 11th October, 2022 and the current notification has amended the rates of minimum wages for the block periods as mentioned below:
With effect from 1st March, 2021 to 31st August, 2021 | ||
Class of Employment | Total Per Day | Total Per Month |
---|---|---|
Unskilled | 361.52 | 9399.73 |
Semi-Skilled | 391.52 | 10179.73 |
Skilled | 426.02 | 11076.73 |
Highly Skilled | 465.72 | 12108.73 |
With effect from 1st September, 2021 to 28th February, 2022 | ||
Class of Employment | Total Per Day | Total Per Month |
Unskilled | 361.52 | 9399.73 |
Semi-Skilled | 391.52 | 10179.73 |
Skilled | 426.02 | 11076.73 |
Highly Skilled | 465.72 | 12108.73 |
With effect from 1st March, 2022 to 31st August, 2022 | ||
Class of Employment | Total Per Day | Total Per Month |
Unskilled | 367.00 | 9542.18 |
Semi-Skilled | 397.00 | 10322.18 |
Skilled | 431.50 | 11219.18 |
Highly Skilled | 471.19 | 12251.18 |
With effect from 1st September, 2022 | ||
Class of Employment | Total Per Day | Total Per Month |
Unskilled | 381.06 | 9907.68 |
Semi-Skilled | 411.06 | 10687.68 |
Skilled | 445.56 | 11584.68 |
Highly Skilled | 485.25 | 12616.68 |
Uttar Pradesh
Updated: 30th September, 2022
Minimum Wages Revision
Class of Employment | Basic Per Month | VDA Per Month WEF 01-10-2022 to 31-03-2023 | Total Per Month | Total Per Day |
---|---|---|---|---|
Unskilled | 5750.00 | 3993.00 | 9743.00 | 374.73 |
Semi-skilled | 6325.00 | 4392.00 | 10717.00 | 412.19 |
Skilled | 7085.00 | 4920.00 | 12005.00 | 461.73 |
Refer to the attached notification (in vernacular language) for further details.
Gujarat
Updated: 30th September, 2022
Minimum Wages Revision
Scheduled Employment | Category of workers | Zone | Basic Salary per day | Dearness Allowance per day | Total Wages / Salary per day | Monthly Wages for 26 days |
---|---|---|---|---|---|---|
Shops and Establishments | Unskilled | I | 276 | 87.30 | 363.30 | 9445.80 |
Semi Skilled | I | 284 | 87.30 | 371.30 | 9653.80 | |
Skilled | I | 293 | 87.30 | 380.30 | 9887.80 | |
Unskilled | II | 268 | 87.30 | 355.30 | 9237.80 | |
Semi skilled | II | 276 | 87.30 | 363.30 | 9445.80 | |
Skilled | II | 284 | 87.30 | 371.30 | 9653.80 |
Refer to the attached notification (in vernacular language) for further details.
Bihar
Updated: 30th September, 2022
Minimum Wages Revision
Class of Employment | Basic Per Day | Basic Per Month | VDA Per Day | VDA Per Month | Total Per Day | Total Per Month |
---|---|---|---|---|---|---|
Unskilled | 237 | 6162 | 136 | 3536 | 373 | 9698 |
Semi-Skilled | 247 | 6422 | 141 | 3666 | 388 | 10088 |
Skilled | 301 | 7826 | 171 | 4446 | 472 | 12272 |
Highly-Skilled | 367 | 9542 | 210 | 5460 | 577 | 15002 |
Supervisory/Clerical | 0 | 9111 | 0 | 1577 | 0 | 10688 |
Refer to the attached notification for further details.
Madhya Pradesh
Updated: 29th September, 2022
Minimum Wages Revision
Scheduled Employment | Category of workers | Basic Minimum Wages | V.D.A | Total Wages |
---|---|---|---|---|
Shops and Establishments | Unskilled | 6500 | 2825 | 9325 |
Semi-Skilled | 7057 | 3125 | 10182 | |
Skilled | 8435 | 3125 | 11560 | |
Highly Skilled | 9735 | 3125 | 12860 |
Refer to the attached notification (in vernacular language) for further details.
Chhattisgarh
Updated: 28th September, 2022
Minimum Wages Revision
Class of Employment | Zone | Basic Per Day | Basic Per Month | VDA Per Day | VDA Per Month | Total Per Day | Total Per Month |
---|---|---|---|---|---|---|---|
Unskilled | A | 320.00 | 8320 | 73.08 | 1900 | 393.08 | 10220 |
Unskilled | B | 310.00 | 8060 | 73.08 | 1900 | 383.08 | 9960 | Unskilled | C | 300.00 | 7800 | 73.08 | 1900 | 373.08 | 9700 | Semi-skilled | A | 345.00 | 8970 | 73.08 | 1900 | 418.08 | 10870 | Semi-skilled | B | 335.00 | 8710 | 73.08 | 1900 | 408.08 | 10610 | Semi-skilled | C | 325.00 | 8450 | 73.08 | 1900 | 398.08 | 10350 | Skilled | A | 375.00 | 9750 | 73.08 | 1900 | 448.08 | 11650 | Skilled | B | 365.00 | 9490 | 73.08 | 1900 | 438.08 | 11390 | Skilled | C | 355.00 | 9230 | 73.08 | 1900 | 428.08 | 11130 | Highly-Skilled | A | 405.00 | 10530 | 73.08 | 1900 | 478.08 | 12430 | Highly-Skilled | B | 395.00 | 10270 | 73.08 | 1900 | 468.08 | 12170 | Highly-Skilled | C | 385.00 | 10010 | 73.08 | 1900 | 458.08 | 11910 |
Refer to the attached notification (in vernacular language) for further details.
Odisha
Updated: 30th April, 2022
Minimum Wages Revision
Class of Employment | Total Per Day |
---|---|
Unskilled | 326.00 |
Semi-skilled | 366.00 |
Skilled/Clerical | 416.00 |
Highly Skilled | 476.00 |
West Bengal
Updated: 22nd April, 2022
Guidelines on Payment of Bonus 2021-2022
• Employers and Employees are requested to adopt flexible attitude on the issue of payment of Bonus.
• Employers are requested to ensure that the rate of Bonus payable this year is not lower than that of the last year, if there is any dispute, the same may be settled amicably thorough negotiations.
• Employers who have not paid Bonus for the last year are requested to pay the same along with current year Bonus.
• Employers of the unorganised sectors are also requested to pay the Bonus to their workers.
• Employers been also requested to consider payment of an amount of ex-gratia in lieu of bonus as is admissible at the maximum stage to those workmen and employees who have crossed the eligibility limit as per payment of Bonus Act, 1965.
• All the employers and Labour Unions are requested to consider negotiations to settle the disputes, if any, regarding payment of Bonus without causing disruption of work.
West Bengal
Updated: 29th April, 2022
Last date for filing PT Returns Extended
Maharashtra
Updated: 27th April, 2022
Last date for filing PT Returns Extended
Puducherry
Updated: 18th March, 2022
Draft on Code on Social Security Rules, 2022
Jharkhand
Updated: 13th April, 2022
Minimum Wages Revision
Minimum wages for Shops & Establishment effective from Date: 1st April 2022 | ||||||
---|---|---|---|---|---|---|
Class of Employment | Basic Per Day | Basic Per Month | VDA Per Day | VDA Per Month | Total Per Day | Total Per Month |
Unskilled | 274.81 | 7145.06 | 52.04 | 1353.27 | 326.86 | 8498.33 |
Semi-Skilled | 287.90 | 7485.40 | 54.53 | 1417.73 | 342.43 | 8903.13 |
Skilled/Clerical | 379.51 | 9867.26 | 71.88 | 1868.86 | 451.39 | 11736.12 |
Highly Skilled | 438.39 | 11398.14 | 83.03 | 2158.81 | 521.42 | 13556.95 |
Tamil Nadu
Updated: 31st March, 2022
Implementation of ESI provisions in Nagapattinam
• Section 39 (All applicable members to contribute)
• Section 40 (Principal employer to pay contributions in the first instance)
• Section 41 (Recovery of contributions to be done by the immediate employer)
• Section 42 (General provisions as to payment of contributions to be followed)
• Section 43 (Method of payment of contributions to be followed for all applicable members)
• Section 45A (Determination of contributions in certain cases to be done)
• Section 45H (Application of certain provisions of the Income-Tax Act) of Chapter IV
• Section 46 (Benefits) to Section 73 (Employer not to dismiss or punish employee during period of sickness, etc.) of Chapter V; and Section 74 (Constitution of Employees’ Insurance Court)
• Section 75 (Matters to be decided by the Employees’ Insurance Court)
• Sub-sections (2) to (4) of Section 76 (Institution of proceedings, etc.), Section 80 (Benefits are not admissible unless claimed in time), Section 82 (Appeal), and Section 83 (Stay of payment for pending appeal) of Chapter VI.
Andhra Pradesh
Updated: 1st April, 2022
Minimum Wages Revision
Tamil Nadu
Updated: 11th April, 2022
Draft on Occupational Safety, Health and Working Conditions
Tamil Nadu
Updated: 11th April, 2022
Draft Rule on Industrial Relations
Tamil Nadu
Updated: 11th April, 2022
Draft Rule on Code on Wages
India
Updated: 13th April, 2022
ESIC extends time line for depositing contribution and filing of half yearly returns
Madhya Pradesh
Updated: 30th March, 2022
Minimum Wages revision
Category of workers | Basic Minimum Wage | V.D.A. | Total Wages |
---|---|---|---|
Unskilled | 6500 | 2625 | 9125 |
Semi-Skilled | 7057 | 2625 | 9982 |
Skilled | 8435 | 2625 | 11360 |
Highly Skilled | 9735 | 2625 | 12660 |
Haryana
Updated: 8th April, 2022
Minimum Wages revision
Kerala
Updated: 4th April, 2022
Minimum Wages revision
Bihar
Updated: 30th March, 2022
Minimum Wages revision
Bihar Minimum wages for Shops & Establishment effective from 1st April, 2022 to 30th September, 2022 | ||||||
---|---|---|---|---|---|---|
Class of Employment | Basic Per Day | Basic Per Month | VDA Per Day | VDA Per Month | Total Per Day | Total Per Month |
Unskilled | 237 | 6162 | 81 | 2106 | 318 | 8268 |
Semi-Skilled | 247 | 6422 | 83 | 2158 | 330 | 8580 |
Skilled | 301 | 7826 | 102 | 2652 | 403 | 10478 |
Highly Skilled | 367 | 9542 | 125 | 3250 | 492 | 12792 |
Supervisory/Clerical | 0 | 6799 | 0 | 2312 | 0 | 9111 |
Karnataka
Updated: 4th April, 2022
Draft on Occupational Safety, Health and Working Conditions
Karnataka
Updated: 4th April, 2022
Draft on Code on Social Security
Gujarat
Updated: 8th April, 2022
Amendment of Profession Tax slabs
India
Updated: 5th April, 2022
EPFO clarifies the calculation and deduction of TDS on Taxable Interest
West Bengal
Updated: 4th April, 2022
Election Holiday
India
Updated: 22nd March, 2022
ESIC relaxes the eligibility condition for COVID-19 Relief Scheme
India
Updated: 17th March, 2022
No Coercive recovery of EPF dues during limitation period
India
Updated: 4th April, 2022
Central Government declares 14th April as Closed Holiday
Uttarakhand
Updated: 31st March, 2022
Minimum Wages revision
Monthly minimum wages for the employees in the cities of Uttarakhand having population of 1 lac or more (Rs. Per month) | Monthly Minimum wages in other areas of Uttarakhand (Rs. Per month) | |||||
---|---|---|---|---|---|---|
Class of Employment | Basic | VDA w.e.f 01-04-2022 | Total | Basic | VDA w.e.f 01-04-2022 | Total |
Unskilled | 8331 | 1140 | 9471 | 8213 | 1140 | 9353 |
Semi-skilled | 8924 | 1140 | 10064 | 8788 | 1140 | 9928 |
Skilled | 9518 | 1140 | 10658 | 9370 | 1140 | 10510 |
Clerical Category - I | 10520 | 1140 | 11660 | 10328 | 1140 | 11468 |
Clerical Category - II | 9772 | 1140 | 10912 | 9611 | 1140 | 10751 |
Uttar Pradesh
Updated: 31st March, 2022
Minimum Wages revision
Class of Employment | Basic Per Month | VDA Per Month WEF 01-10-2021 to 31-03-2022 | Total Per Month | Total Per Day |
---|---|---|---|---|
Unskilled | 5750.00 | 3780.00 | 9530.00 | 366.54 |
Semi-skilled | 6325.00 | 4158.00 | 10483.00 | 403.19 |
Skilled | 7085.00 | 4658.00 | 11743.00 | 451.65 |
Gujarat
Updated: 31st March, 2022
Minimum Wages revision
Scheduled Employment | Category of Workers | Zone | Basic Salary per day | Dearness Allowance per day | Total Wages / Salary per day | Monthly Wages for 26 days |
---|---|---|---|---|---|---|
Unskilled | I | 276 | 83.30 | 359.30 | 9341.80 | |
Semi-Skilled | I | 284 | 83.30 | 367.30 | 9549.80 | |
Skilled | I | 293 | 83.30 | 376.30 | 9783.80 | |
Unskilled | II | 268 | 83.30 | 351.30 | 9133.80 | |
Semi-Skilled | II | 276 | 83.30 | 359.30 | 9341.80 | |
Skilled | II | 284 | 83.30 | 367.30 | 9549.80 |
Chattisgarh
Updated: 25th March, 2022
Minimum Wages revised
Chhattisgarh Minimum wages for Shops & Establishment effective from 1st April, 2022 | ||||
---|---|---|---|---|
Class of Employment | Zone | Basic Per Month | VDA Per Month | Total Per Month |
Unskilled | Zone A | 8320 | 1740 | 10060 |
Unskilled | Zone B | 8060 | 1740 | 9800 |
Unskilled | Zone C | 7800 | 1740 | 9540 |
Semi-skilled | Zone A | 8970 | 1740 | 10710 |
Semi-skilled | Zone B | 8710 | 1740 | 10450 |
Semi-skilled | Zone C | 8450 | 1740 | 10190 |
Skilled | Zone A | 9750 | 1740 | 11490 |
Skilled | Zone B | 9490 | 1740 | 11230 |
Skilled | Zone C | 9230 | 1740 | 10970 |
Highly Skilled | Zone A | 10530 | 1740 | 12270 |
Highly Skilled | Zone B | 10270 | 1740 | 12010 |
Highly Skilled | Zone C | 10010 | 1740 | 11750 |
Andaman & Nicobar
Updated: 28th March, 2022
Extension of ESI provisions
India
Updated: 24th March, 2022
Central Government declares transport (other than railways) as a public utility service
Haryana
Updated: 15th December, 2021
Draft Rule on Labour Welfare Fund Rules, 2021
Kerala
Updated: 15th December, 2021
Draft Rules on Occupational Safety, Health and Working Conditions Rules, 2021
Kerala
Updated: 14th December, 2021