Notifications

Announcements by the Government of India & State Governments
State

Karnataka

Updated: 14th March, 2023

Tax on Profession, Trades, Callings and Employments (Amendment) Act, 2023

The Government of Karnataka, vide notification No.DPAL 06 Shasana 2023, Bengaluru, dated, 14th March, 2023, has amended the Karnataka Tax on Profession, Trades, Callings and Employments Act, 1976. The amendment will be effective from 1st April, 2023.

Following are some of the salient features of the amendment:
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: 13th March, 2023

Enforcement of ESI provisions in Gandhinagar

The Central government, vide notification No.S.O.1191(E),dated,13th March, 2023, will be implementing following provisions of Employees’ State Insurance Act, 1948 in all the areas of Gandhinagar district, in addition to the already notified areas of the said district, in the state of Gujarat effective from 1st April, 2023.

• 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 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: 10th March, 2023

Holiday for Ugadi and Vinayaka Chavithi under NI Act

The Government of Andhra Pradesh, vide notification No.489, General Administration (Political.B), dated, 10th March, 2023, has declared 22nd March, 2023 and 18th September, 2023 as holidays on occasions of Ugadi and Vinayaka Chavithi respectively, under Negotiable Instruments Act, 1881.

Tamil Nadu

Updated: 27th February, 2023

Minimum Wages revision

The Government of Tamil Nadu, vide notification No.Z3/4023/2023, dated, 27th February, 2023, has revised the minimum wages for all the scheduled employment, effective from 1st April, 2023.

The Dearness Allowances payable per month has been revised to Rs.5,087 from the existing rate of Rs.4,698 for Shops and Commercial Establishments. All Shops and Commercial Establishments are advised to revise the DA payable to their employees from Rs.4,698 per month to Rs.5,087 per month, effective from 1st April 2023.

Kerala

Updated: 20th January, 2023

Labour officials’ order to include “personal pay” while calculating gratuity

The definition of “wages” under clause(s) of Section 2 of Payment of Gratuity Act, 1972 reads as:
"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: 13th February, 2023

Minimum Wages Revision

The Government of Kerala, vide notification No. DES/859/2021-P3(1), dated, 13th February, 2023, has revised the minimum wages for Shops and Establishments, effective from 1st December, 2022.

Karnataka

Updated: 7th March, 2023

Regional PF office Bangalore Central insists to submit joint declaration for voluntary contributions

Regional PF office Bangalore Central, vide email dated 30th August, 2022 had clarified about the voluntary provident fund and instructed all the employers to submit joint declaration for enrolling employees who are drawing EPF wage of more than Rs. 15000/- per month or in order to contribute on higher rate, that is more than 12%.

Earlier, Regional PF office Bangalore Central, vide email dated 21st December, 2022 had introduced two separate forms namely Form I and Form II for Joint Declaration which should be submitted for voluntary enrolment of an employee and for contributing at a higher rate to EPF. Form I is for enrolling an employee whose total wages exceeds the wage ceiling limit of Rs. 15000/- per month on the date of joining the establishment for remitting EPF contribution as per the statutory rate only, that is 12% of 15000/-. Form II is to contribute to the Provident Fund at a higher rate by the employee that is more than 12%.

Regional PF Office Bengaluru Central had drawn the attention of all the employers to Para 26(6) and 29(2) of EPF Scheme, 1952. Para 26(6) and 29(2) reads as below:
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: 10th February, 2023

Minimum wages revision

The government of Karnataka, vide notification No- DES/SIP/PWX/06/2023, dated, 10th February, 2023, has published the Karnataka state annual average consumer price index numbers for industrial workers. This has led to a revision to the Variable Dearness Allowances payable to all the scheduled class of employment, effective from 1st April, 2023.

The details of the revised minimum wages for Shops and Commercial Establishments effective from 1st April 2023 to 31st March 2024, is enclosed.

India

Updated: 20th February, 2023

EPFO guidelines on opting higher pension dated 20th February, 2023

Further to our earlier alerts on this subject dated (listed below for your reference with links):
➢ 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
Or,
✓ Refund of amounts by the employee to the Employees’ Pension Fund in case of balance not being sufficient in employer contribution account. These scenarios might occur where in a member has availed partial withdrawal from the PF accumulations

c) Transfer of amount from employer contribution / refund by employee would be along with interest at the rate declared under Para 60 of the Employees’ Provident Fund Scheme for the respective years

d) Transfer of balances from the employer contribution account to the Employees’ Pension Scheme account for exempted trusts would also need a undertaking by the trustees to the effect that contributions are paid along with interest up to the date of payment

e) There would be a further circular issued by the PF office on the modalities of calculation and deposit

f) This joint option must contain proof of remittance under employer’s provident fund contributions on higher wages exceeding the prevalent wage ceiling limit under Para 26(6) of Employees’ Provident Funds Scheme, along with the proof of joint option under Para 26(6) duly verified by the employer.

3. Process steps followed for processing and approval
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: 9th February, 2023

Election Holiday in Erode

The bye-election to the Tamil Nadu Legislative Assembly from 98 Erode (East) Assembly Constituency is scheduled to be held on 27th February 2023 (Monday). On account of the said election, the Government of Tamil Nadu, vide notification No- G.O.(Ms) No.110, dated 9th February 2023, has declared public holiday on the said polling day for all the employees working in Erode and neighbouring districts, who are eligible for voting for the said election.

Kerala

Updated: 21st January, 2023

Minimum Wages revision

The Government of Kerala, vide notification No- DES/859/2021-P3(1), dated 21st January, 2023, has revised the minimum wages for Shops and Establishments, effective from 1st November, 2022.

Kerala

Updated: 22nd December, 2022

Minimum Wages revision

The Government of Kerala, vide notification No- DES/859/2022-P3(1), dated 22nd December, 2022, has revised the minimum wages for Shops and Establishments, effective from 1st October, 2022.

India

Updated: 25th January, 2023

EPFO issues further guidelines with regard to pension on higher wages for members

The Hon’ble Supreme Court of India in its significant ruling on November 4th, 2022, has partially upheld the Employees, Pension (Amendment) Scheme, 2014. The gist of the same had been circulated by AscentHR on 16th November, 2022.

Some of the important points which were highlighted in our alert covering the judgement with regard to members who were retired prior to 1st September, 2014 were as below:

· Employees who had retired prior to 1st September, 2014 without exercising the option to contribute on higher wages toward pension fund and have already exited from the membership are not eligible to exercise the said option of contribution on higher wages.
· 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: 3rd February, 2023

Mandate to display the name board in Punjabi

The Government of Punjab, vide notification No- 6988-90.MISC, dated, 3rd February, 2023, has mandated all the public and private shops, commercial establishments and other institutions to display the name board in Punjabi, in Gurumukhi script by 21st February, 2023.

Tripura

Updated: 16th February, 2023

Election Holiday

The general election to all the Assembly Constituencies in Tripura will be held on 16th February 2023. On account of the said election, the Government of Tripura, vide notification No- F.17(4)-GA(SA)/2019/1091-1108, dated 4th February 2023, has declared a paid holiday on the polling date for all the voters working in all establishments and industrial Undertakings coming under the jurisdiction of the constituencies to which election is going to be held. Employees who are registered electors in the said constituencies but posted outside their constituencies, will be allowed to avail of special casual leave to cast their vote.

West Bengal

Updated: 30th January, 2023

Bye-Election Holiday

The bye-election for the West Bengal Legislative Assembly from 60-Sagardighi Assembly Constituency is scheduled to be held on 27th February, 2023 (Monday). On account of the said bye-election, the Government of West Bengal, vide notification No- Labr/74/(LC-IR)/7S-06/17, dated January 30th, 2023, has instructed all employers of any business, trade, industrial undertaking, or any other establishment in all areas pertaining to the constituency, to which elections have been notified, to grant paid holiday on the day of the polls to their workers who are the voters in the said constituency area.

West Bengal

Updated: 1st February, 2023

Obtaining of Certificate of Enlistment (Trade License) from e-District portal

The Government of West Bengal, vide notification No- 167/T&CP/, dated, 1st February, 2023, has provided the provision for obtaining certificate of Enlistment (Trade License) exclusively from e-District portal, with effect from 2nd February, 2023, instead of Silpasathi portal. This provision has been made consequent to the problems faced by common citizens in obtaining the said certificate from the Silpasathi portal. This provision will be available until further orders and till the problems faced by the citizens on the Silpasathi portal is resolved.

Maharashtra

Updated: 1st January, 2023

Revision of Minimum Wages

The Government of Maharashtra, vide notification No- RuralDevelopment/MWAct/Speciall Allowance/2023(1)/office-10/ , dated, 1st January, 2023, has revised the minimum wages for Shops and Establishments effective from 1st January, 2023 to 30th January, 2023 as below:
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: 12th January, 2023

Online filing of application under CLRA Act by Factories

The Government of Puducherry, Office of the Chief Inspector of Factories & Boilers, vide notification No- 4654/CIF & B/B5/2022, dated 12th January, 2023, has mandated the submission of application for licences or renewal of such licences under Contract Labour (Regulation and Abolition) Act, 1970 through online mode only. This will be applicable with immediate effect for the factories located in Puducherry, Mahe and Yanam.

West Bengal

Updated: 16th January, 2023

Revision of Minimum Wages

The Government of West Bengal, vide memo no- 02/Stat/2RW/9/2022/LCS /JLC, dated, 16th January, 2023, has revised the minimum wages for Shops and Establishments, effective from 1st January, 2023 to 30th June, 2023 as below:
Class of employment
Total per month
Zone A Zone B
Unskilled 9784 8695
Semi-Skilled 10763 9562
Skilled 11840 10519
Highly Skilled 13023 11573

West Bengal

Updated: 2nd January, 2023

Registration under Professional Tax through single window Silpasathi

The Government of West Bengal, vide notification No- 10-F.T, dated, 2nd January, 2023, has extended facility of single window portal, named Silpasathi, also to get registered under West Bengal State Tax on Professions, Trades, Callings and Employment Act, 1979. All applications are to be submitted online through this portal only with effect from 1st January, 2023.

Karnataka

Updated: 16th January, 2023

Karnataka extends the last date for payment of LWF contributions

The Government of Karnataka, vide press note dated, 16th January, 2023, has extended the last date for paying the Labour Welfare Fund contributions from 15th January, 2023, to 31st January, 2023. This extension is given due to some technical issues faced by the employers on the portal, while paying the said contributions.

Goa

Updated: 20th October, 2022

Minimum Wages Revision

The Government of Goa, vide notification No- CLE/PA/MWA-VDA/(10)/2016/3004, dated 20th October, 2022, has revised the minimum wages for various scheduled employment with effective from 1st October, 2022 as below:
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: 10th January, 2023

Enforcement of ESI provisions in Ferozepur

The Central government, vide notification No. S.O.181(E), dated 10th January, 2023, will be implementing the following provisions of Employees’ State Insurance Act, 1948 in all the areas of Ferozepur district, in addition to the already notified areas of the said district, in the state of Punjab effective from 1st February, 2023.

• Section 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)
• 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: 14th October, 2022

Holiday list for 2023

The Government of Sikkim, vide notification No. 104/Home/2022, dated 14th October, 2022, has published the holiday list for the year 2023.

Meghalaya

Updated: 15th November, 2022

Holiday list for 2023

The Government of Meghalaya, vide notification No. GAA.85/2022/76, dated 15th November, 2022, has published the holiday list for the year 2023.

Ladakh

Updated: 26th December, 2022

Holiday list 2023

The Government of Union territory of Ladakh, vide notification No. F.No: A/15/2020-Secy-GAD, dated 26th December, 2022, has published the holiday list for the year 2023.

Jammu and Kashmir

Updated: 30th December, 2022

Holiday list for 2023

The Government of Union territory of Jammu and Kashmir, vide notification No. GAD-ADM/253/2021-09-GAD, dated 30th December, 2022, has published the holiday list for the year 2023.

Lakshadweep

Updated: 20th December, 2022

Holiday list 2023

The Government of Union Territory of Lakshadweep, vide notification No. F.No.35/02/2018-Genl/2677, dated 20th December, 2022, has published the holiday list for the year 2023.

Andaman and Nicobar

Updated: 29th December, 2022

Minimum Wages Revision

The Administration office of the Labour Commissioner, Andaman & Nicobar, vide notification No. F.No.16/1/MW/2019-20/LC&DET/1314, dated 29th December, 2022, has revised the Minimum Wages for all the Scheduled Employment with effect from 1st January, 2023 as below:
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: 23rd December, 2022

Discontinuation of NEEM Scheme

The Government of India, Ministry of Education, Department of Higher Education, Technical Section – II, vide letter No. F.No.36-27/2018.NVEQF, dated 23rd December, 2022, has informed the Chairman of All India Council for Technical Education (AICTE), New Delhi, that the government has decided to discontinue the National Employability Enhancement Scheme (NEEM) with immediate effect and has asked AICTE to close the scheme.

Please note that the above said letter does not clarify how the present NEEM trainees are to be dealt with.
A copy of the letter is attached for your reference.

India

Updated: 29th December, 2022

EPFO Head office instructs all their field functionaries to comply with the judgement of Hon’ble Supreme Court on Pension Amendment Scheme

The Hon’ble Supreme Court of India on 4th November, 2022 had given its significant ruling on Employees, Pension (Amendment) Scheme, 2014. The said matter had been referred to central government for issuing directions, and subsequently the central government has directed the Employees’ Provident Fund Organisation to take requisite action to implement the direction given by the Hon’ble Supreme Court of India in its judgement.

In pursuance to the direction given by the central government, the Employees’ Provident Fund Organisation, New Delhi, vide circular No. Pension/2022/54877/15149, dated 29th December, 2022, has instructed all its field functionaries to take all the necessary action to comply with the judgement of the Hon’ble Supreme Court.

The field offices are also directed to give adequate publicity of the decision taken by EPFO to implement the said directions. Below are some of the important process steps which should be followed by the field offices while implementing the said judgement as per the instruction from EPFO head office.

The Following members of EPS may apply for higher pension option:
• 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: 28th December, 2022

Advisory to Principal Employers and Contractors to register on the EPFO Portal

The Office of the Commissioner (Labour) Government of NCT of Delhi, vide circular No- F.No. Addl.LC/Lab/EPFO/2022/7556-7558, dated 28th December 2022, had released an advisory to all the Principal Employer and the contractors to register themselves on the unified portal of EPFO i.e. https://unifiedportal-emp.epfindia.gov.in.

The Employees’ Provident Fund Organization launched this portal for the Principal Employers to log in and view the EPF compliances for their contractors and contract workers. All the Principal Employers and contractors, irrespective of whether they are covered under the Contract Labour (Regulation and Abolitions) Act, 1970 or not, but are governed by the EPF and MP Act, 1952 are advised to get themselves registered in the said portal, and monitor the compliance done by the contractors.

Madhya Pradesh

Updated: 19th December, 2022

Holiday List 2023

The Government of Madhya Pradesh, vide notification No. F-3-3-2022-1-4, dated 19th December, 2022, has published the holiday list for the year 2023.

Madhya Pradesh

Updated: 15th December, 2022

Enforcement of ESI provisions in Sehore, Shajapur and Guna districts

The Central Government, vide notification No. S.O. 5878(E), dated 15th December, 2022, will be implementing following provisions of Employees’ State Insurance Act, 1948 in all the areas of Sehore, Shajapur, and Guna districts, in addition to the already notified areas of the said districts, in the state of Madhya Pradesh effective from 1st January, 2023.

• 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 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: 15th December, 2022

Holiday List 2023

The Government of Andhra Pradesh, vide notification No. G.O.Rt.No.2692, dated 15th December, 2022, has published the holiday list for the year 2023. Click on the Read More button to access the notification.

Chandigarh

Updated: 16th December, 2022

Holiday List 2023

The Government of Chandigarh, vide notification No. 6/1/1-IH(I)-2022/19921, dated 16th December, 2022, has published the holiday list for the year 2023. Click on the Read More button to access the notification.

Punjab

Updated: 13th December, 2022

Holiday List 2023

The Government of Punjab, vide notification No. 06/05/2022/2PP3/985, dated 13th December, 2022, has published the holiday list for the year 2023.

Telangana

Updated: 12th December, 2022

Hyderabad (Twin Cities) Holiday List 2023

The Joint Commissioner of Labour, Hyderabad, (Twin Cities), vide notification No. Proc-E/2152/2022, dated 12th December, 2022, has published the Holiday list for the year 2023 under the Telanagana Shops & Establishments Act, 1988 and under the Telangana Factories & Establishments (National Festival and other holidays) Act, 1974.

This will be applicable to the employees working in Shops & Establishments located in Hyderabad (Twin Cities).

Telangana

Updated: 12th December, 2022

Holiday list 2023

The Joint Commissioner of labour, Rangareddy Zone, Hyderabad, vide notification No. Proc.No.F/ 980/2022, dated 12th December, 2022, has published the holiday list for the year 2023 under the Telangana Shops and Establishments Act, 1988 and under the Telangana Factories and Establishments (National Festival and other Holidays) Act, 1974.

This list will be applicable in Rangareddy, Medchal-Malkajgiri, Vikarabad, Medak, Siddipet, Sangareddy, Nizamabad, Kamareddy, Nalgonda, Yadadri-Bhongir, Suryapet, Mahabubnagar, Nagarkurnool, Wanaparthy, Jogulamba Gadwal, and Narayanpet Districts of Telangana.

Haryana

Updated: 9th December, 2022

Exemption from Section 52 (1) of the Factories Act, 1948 (Election Holiday)

The General Election of Panchayat Raj Institutions is scheduled to be held on 13th December, 2022.

In order to provide opportunity to the employees working in Factories to exercise their franchise, the Government of Haryana, vide notification No. FW/Election,2022/3648, dated 9th December, 2022, has exempted all the adult workers (working in the factories situated in the state of Haryana and who have the right to vote for the said election) from the operations of provision of sub-section (1) of Section 52 of the Factories Act, 1948 for the week commencing from 11th December, 2022 to 17th December, 2022.

No worker who has the right to vote for the said election shall be required or allowed to work on the polling day.

Sub section (1) of Section 52 of the Factories Act, 1948 speaks about Weekly Holiday to be given to the adult workers.

Haryana

Updated: 9th December, 2022

Election Holiday

Polling for the post of Panch of Ward No. 5 of Gram Panchayat Rukhi Khas, Block Gohana, District Sonipat of Haryana is scheduled be held on 13th December, 2022.

On account of the said election, Government of Haryana, vide notification No. Elec-2022/IR-II/PSCE/Hol/39193, dated 9th December, 2022, has declared holiday on the said polling day for all the employees who have the right to vote for the said election and working in Shops and Commercial Establishments within the state of Haryana.

Andhra Pradesh

Updated: 6th December, 2022

Holiday List 2023

The Joint Commissioner of Labour, Zone- I, Visakhapatnam, vide notification No. Rc.No.B/2516 (APFE)/2022, dated 6th December, 2022, has published the holiday list for the year 2023 under the Andhra Pradesh Factories and Establishments (National, Festival, & Other Holidays) Act, 1974.

This will be applicable for all the employees working in Factories and Establishments in Srikakulam, Vizianagaram, Visakhapatnam, Parvathipuram Manyam, Anakapalli, Alluri Sitharama Raju districts of Andhra Pradesh.

Tamil Nadu

Updated: 2nd December, 2022

Labour Welfare Fund contribution rate revised

The Government of Tamil Nadu, vide notification No. G.O.(Ms) No.161, dated 2nd December, 2022, has revised the rate of contribution under Section 11A of the Tamil Nadu Labour Welfare Fund Rules, 1973.

The new rate of contribution which should be paid yearly is:
• Employee Contribution – Rs. 20/-
• Employer Contribution – Rs. 40/-
• Total Contribution – Rs 60/-

Andhra Pradesh

Updated: 24th November, 2022

Holiday List 2023

The Government of Andhra Pradesh, Joint Commissioner of Labour– Zone-II-Eluru, vide notification No. Proc.No C/1265 [APSE]/ 2022 and Proc.No. C/1265 [APFE]/2022, dated 24th November, 2022, has published the holiday list for the year 2023.

This holiday notification is published under the Andhra Pradesh Shops & Establishments Act, 1988 and under Andhra Pradesh Factories and Establishments (National, Festival & Other Holidays) Act, 1974 respectively.

The said holiday list will be applicable in Kakinada, Dr. B.R Ambedkar Konaseema, East Godavari, West Godavari, Eluru, Krishna, and NTR districts of Andhra Pradesh.

Tripura

Updated: 17th November, 2022

Holiday List 2023

The Government of Tripura, vide notification No. F.17(1)-GA(SA)/2022/9190, dated 17th November, 2022, has published the holiday list for the year 2023.

India

Updated: 4th November, 2022

Supreme Court decision which upholds Pension (Amendment) Scheme 2014

The Hon’ble Supreme Court of India in its significant ruling on November 4th, 2022, has partially upheld the Employees, Pension (Amendment) Scheme, 2014. The High Courts of Delhi, Kerala and Rajasthan had earlier struck down the said amendment made to the scheme.

Gujarat

Updated: 5th November, 2022

Holiday List 2023

The Government of Gujarat, vide notification No. GS/16/2022/PHD/102022/603/GH, dated, 5th November, 2022, has published the holiday list for 2023 under the Negotiable Instruments Act, 1881.

Refer to the 4th page of the notification.

Sikkim

Updated: 14th September, 2022

Minimum Wages revision

The Government of Sikkim, vide notification No. 29/DL, dated 14th September, 2022, has revised the minimum wages for all the Scheduled Employments with effect from 11th July, 2022 as below:

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/-
Refer to the notification for more details.

Chandigarh

Updated: 2nd November, 2022

Minimum Wages revision

The Government of Chandigarh, vide notification No. ST/(CPI)/2022-23/2503, dated 2nd November, 2022, has revised the minimum wages for all the Scheduled Employments with effect from 1st October, 2022 to 31st March, 2023 as below:

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
Refer to the notification for further details.

Haryana

Updated: 4th November, 2022

Election holiday

The Government of Haryana, vide notification No. Elec-2022/IR-II/PSCE/Hol/35520, dated 4th November, 2022, has declared 22nd November, 2022 (Tuesday) and 25th November, 2022 (Friday) as holidays for all the eligible employees working in Shops and Commercial Establishments within in the state of Haryana on account of General Election of the Members of Zila Parisads and Pachayat samitis respectively.

All the employees who have the right to vote for the General Election of the Members of Zila Parisads and Pachayat Samitis in the districts namely, Faridabad, Fatehabad, Hisar, and Palwal of Haryana are eligible for these holidays.

Refer to the notification for further details.

Odisha

Updated: 1st November, 2022

Holiday List for 2023

The Government of Odisha, vide notification No. RDM-Reg-MISC-0014-2022-37021/R&D.M, dated 1st November, 2022, has published the holiday list for 2023.

Refer to the notification for further details.

Andhra Pradesh

Updated: 31st October, 2022

Retail enterprises (Shops) permitted to remain open on all days of the year

The Government of Andhra Pradesh, vide notification No. G.O.Ms.No.32, Labour Factories Boilers & Insurance Medical Services (Labour.I), dated 31st October, 2022, has permitted all the retail enterprises to remain open on all days of the year, subject to certain terms and conditions.

This permission is granted for a period of five years from the date of issue of this notification. The notification also prescribes certain terms and conditions for employing women after 8:30 pm.

Retail enterprise is a “shop” as defined under Section 2 (21) of the Andhra Pradesh Shops and Establishments Act, 1988. Extract of the definition is provided below for your reference;

A “shop” means any premises where any trade or business is carried on or where services are rendered to customers and includes a shop run by a co-operative society, an office, a storeroom, godown, warehouse or work place whether in the same premises or otherwise, used in connection with such trade or business and such other establishments as the Government may, by notification declare to be a shop for the purposes of this Act, but does not include a commercial establishment.

Refer to the notification for further details.

Himachal Pradesh

Updated: 28th October, 2022

Election holiday

The Government of Himachal Pradesh, vide notification No. 1-18/85(Fac)Lab-Vol-II, dated 28th October, 2022, has declared holiday on 12th November, 2022 for all the employees working in Factories, any business trade, and Shops and Commercial Establishments in the state of Himachal Pradesh.

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

The Government of Haryana vide, notification No. Elec-2022/IR-II/PSCE/Hol/34921, dated 28th October, 2022, has declared holiday on 9th November, 2022 and on 12th November, 2022 for all the employees working in Shops and Commercial Establishments within the state of Haryana.

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

The Government of Telangana, vide notification No. G.O.Rt.No.504, dated 31st October, 2022, has declared public holiday for all the employees, working in any Industrial undertakings and Shops and Establishments, who are entitled to vote in the area of 93-Munugode Assembly Constituency, Nalgonda, and Yadadri Bhuvanagiri district on 3rd November, 2022 (Thursday) on account of bye-elections for the said areas, to be held on the said date.

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 Government of Puducherry, vide notification No. G.O.Ms.No.16/AIL/LAB/G/2022, dated 27th October, 2022, has permitted all the shops and establishments employing 10 or employees to remain open for 24X7 hours on all days by strictly complying with the provisions of Puducherry Shops and Establishments Act, 1964 along with the other conditions prescribed under this notification.

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

The Government of Kerala, vide notification No. DES/859/2022-P3(1), dated 20th October, 2022, has revised the minimum wages for all the Scheduled Employments with effect from 1st August, 2022. Refer to the document for further details.

Andhra Pradesh

Updated: 25th October, 2022

Conditions for employing women in the night shift in factories

The Government of Andhra Pradesh, Office of the Director of Factories, vide circular No. LAE05-12021 (31)/2/2022-BSEC-DOF, dated 25th October, 2022, has allowed all the Factories in Andhra Pradesh to employ women in the night shift i.e. after 7 pm and before 6 am, subject to certain terms and conditions.
Refer to the circular for further details.

Kerala

Updated: 26th October, 2022

Holiday List for 2023

The Government of Kerala, vide notification No. G.O. (P) No.23/2022/GAD, dated 26th October, 2022, has published the Holiday List for 2023 under the Negotiable Instruments Act, 1881.
Refer to the notification for further details.

Puducherry

Updated: 13th October, 2022

Holiday List for 2023

The Government of Puducherry, vide notification No. G.O. Ms. No- 52, Puducherry, dated 13th October, 2022, has published the Holiday List for 2023 under Negotiable Instruments Act, 1881.
Refer to the notification for further details.

Himachal Pradesh

Updated: 10th October, 2022

Holiday List for 2023

The Government of Himachal Pradesh, vide notification No. GAD-A(F)10-9/2022, dated 10th October, 2022, has published the Holiday List for 2023 for all the Government employees and under Negotiable Instruments Act, 1881.
Refer to the notification for further details.

Haryana

Updated: 14th October, 2022

Minimum Wages Revision

The Government of Haryana, vide notification No. IR-2/2022/33216-33346, dated 14th October, 2022, has revised the minimum wages for all the Scheduled Employments with effect from 1st July, 2022 as below:
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
Refer to the notification for more details.

Goa

Updated: 19th October, 2022

Holiday list for 2023

The Government of Goa, vide notification No. 37/3/2022-GAD-III/3661, dated 19th October, 2022, has published the 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

The Central Government, vide notification No. S.O.4880(E), dated 13th October, 2022, will be implementing the following provisions of Employees’ State Insurance Act, 1948 in all the areas of Chengalpattu and Karur districts in the state of Tamil Nadu with effect from 1st November, 2022:
• 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

The Government of Tamil Nadu, vide Government Order No. G.O.(Ms) No.682, dated 11th October, 2022, has published the list of holidays for 2023 under the Negotiable Instruments Act, 1881. Refer to the notification for more details.

West Bengal

Updated: 21st October, 2022

Holiday list for 2023

The Government of West Bengal, vide notification No. 4331-F(P2), dated 21st October, 2022, has published the list of holidays for 2023 under the Negotiable Instruments Act, 1881. Refer to the notification for further details.

Bihar

Updated: 31st August, 2022

Holiday list for 2023

The Government of Bihar, vide notification No. 3/H-01/2022-GeneralAdministration-15471, dated 31st August, 2022, has published the Holiday List for 2023 under Negotiable Instruments Act, 1881.

Refer to the notification for further details.

Delhi

Updated: October, 2022

Exemption for warehouses from opening and closing hours, and close day

Government of NCT of Delhi, vide notification No. CIS/Exemption(CIS-01)/Lab/2022/, has exempted all the Warehouses in National Capital Territory of Delhi from the provisions prescribed under Section 15 and 16 of the Delhi Shops and Establishments Act, 1954 by amending schedule I of Delhi Shops and Establishments Act, 1954, subject to certain terms and conditions specified in the notification.

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

The Government of Telangana, vide notification No. G.O.Rt.No.1976, dated 19th October, 2022, has declared 24th October, 2022 (Monday) as General Holiday instead of 25th October, 2022 on account of Deepavali under the Negotiable Instruments Act, 1881.

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

The Government of Jharkhand, vide notification No. 2/MW-2071/2010 L & T- 1208 Ranchi, dated 19th September, 2022, has revised the minimum wages for all the scheduled employments with effect from 1st October, 2022 as below:
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
Refer to the circular for further details.

Jammu and Kashmir

Updated: 12th October, 2022

Minimum wages revision

The Government of Jammu and Kashmir, vide notification No. S.O.513, dated 12th October, 2022, has revised the minimum wages for all the scheduled employments with effect from 17th October, 2022 as below:
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
Refer to the notification for more details.

Delhi

Updated: 14th October, 2022

Minimum wages revision

The Government of NCT of Delhi, vide notification No. F-NO- (142)/02/MW/VIII/Part file/5972-5986, dated 14th October, 2022, has revised the minimum wages for all the scheduled employments with effect from 1st October, 2022 as below:
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
Refer to the notification for more details.

Dadra and Nagar Haveli and Daman and Diu

Updated: 10th October, 2022

Direction on payment of bonus

The Labour department of Dadra & Nagar Haveli and Daman & Diu, vide circular No. LEO/BONUS/CIRCULAR/2016/1495, dated 10th October, 2022, has directed all the industrial and other establishments, i.e. hotels and shops etc., and labour contractors, to whom the Payment of Bonus Act, 1965 applies, to pay the bonus to all the eligible employees in accordance with the provisions of the Payment of Bonus Act, 1965.

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

The Government of Telangana, vide notification No. G.O.Rt.No.476, dated 13th October, 2022, has allowed all establishments in Telangana to employ women between 8:30 pm to 6:00 am, subject to certain terms and conditions specified in the notification.

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

The Government of Punjab, vide notification No. ST/10279, dated 11th October, 2022, has revised the minimum wage rates for all the Scheduled Employments. The said notification amends the rate of minimum wages for the following periods:
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

The Government of Uttar Pradesh, vide notification No. 958-65 Pravartan (MW)/15, dated 30th September, 2022 has revised the minimum wages for all the scheduled employments with effect from 1st October, 2022 to 31st March, 2023 as below:
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

The Government of Gujarat, vide notification No. SrA.6/T.3/6 57 to 611/2022, dated 30th September, 2022, has revised the minimum wages for shops and establishments with effect from 1st October, 2022 to 31st March, 2023 as below:
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

The Government of Bihar, vide notification No. 5/MW-40-16/2021-L&R-3808, dated 30th September, 2022, has revised the minimum wages for Shops and Establishments with effect from 1st October, 2022 as below:
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

The Government of Madhya Pradesh, vide notification No. 1/11/MW/5/2015/39378-627, dated 29th September, 2022, has revised the minimum wages for Shops and Establishments with effect from 1st October, 2022 to 31st March, 2023 as below:
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

The Government of Chhattisgarh, vide notification No. 8/MW/Labour Commissioner/2022/5811, dated 28th September, 2022, has revised the minimum wages for Shops and Establishments with effect 1st October, 2022 as below:
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

The Government of Odisha, vide notification No. 2433/LC, Bhubaneswar, dated 30th April, 2022, has revised the Minimum Wages for all the Scheduled Employment with effect from 1st April, 2022 as below:
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

The Government of West Bengal, vide notification No. Labr/420/(LC-IR)/22013/56/2019, dated 22nd April, 2022, has made an appeal to all employers to complete the payment of Bonus for 2021-2022 by 23rd September, 2022. Some of the other guidelines set by the Government are mentioned below:
• 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

The Government of West Bengal, vide Memo No. 75/CT/PRO, dated 29th April 2022, has extended the last date for filing return in Form III, under Section 6 of the West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979 read with rule 12 of the West Bengal State Tax on Professions, Trades, Calling and Employments Rules, 1979, for the year ending on 31st of March, 2022.

The last date for transmission of data electronically has be extended to 31st May, 2022 and the last date for furnishing paper form of the Return has been extended to 7th June, 2022.

Maharashtra

Updated: 27th April, 2022

Last date for filing PT Returns Extended

The Government of Maharashtra, vide notification No. PFT-1222/C.R.8/Taxation-3, dated 27th April, 2022, has extended the last date for filing the Return for any period up to March 2022 under The Maharashtra State Tax on Professions, Trades, Callings And Employments Act, 1975 up to May 31st 2022. Refer to the attached notification for more details.

Puducherry

Updated: 18th March, 2022

Draft on Code on Social Security Rules, 2022

The Government of Puducherry, vide notification No. G.O.Ms.No-2/AIL/Lab/ G/2022, dated 18th March, 2022, has published the draft on Puducherry Code on Social Security Rules, 2022. This draft will be taken into consideration after the expiry of 45 days from the date of the publication of this notification. Objections and suggestions, if any, should be addressed to the Secretary to Government (Labour), Labour Department, Government of Puducherry, or by email to secylab.pon@nic.in.

Jharkhand

Updated: 13th April, 2022

Minimum Wages Revision

The Government of Jharkhand vide notification No- 2/MW-2071/2010 L & T- 500 Ranchi, dated, 13-04-2022, has revised the Minimum Wages for Shops & Commercial Establishments as below:
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

The Central Government, vide notification No. S.O.1534(E), dated 31st March, 2022, has implemented following provisions of the Employees’ State Insurance Act, 1948 in all the areas of Nagapattinam district in the state of Tamil Nadu effective from 1st April, 2022.

• Section 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; 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

The Government of Andhra Pradesh, vide notification No.G/723/2022, dated 1st April, 2022, has revised the Minimum Wages for Shops & Establishments with effect from 1st April, 2022.

Tamil Nadu

Updated: 11th April, 2022

Draft on Occupational Safety, Health and Working Conditions

The Government of Tamil Nadu, vide notification No. SRO A-8(c)/2022, dated, 11th April 2022, has published the Draft on Occupational Safety, Health and Working Conditions (Tamil Nadu) Rules, 2022. This draft will be taken into consideration after the expiry of 45 days from the date of its publication. Objections or suggestions if any may be addressed to the Secretary to Government, Labour Welfare and Skill Development Department, Government of Tamil Nadu through the Director of Industrial Safety and Health, Guindy, Chennai -32 or by email cif@tn.gov.in.

Tamil Nadu

Updated: 11th April, 2022

Draft Rule on Industrial Relations

The Government of Tamil Nadu, vide notification No. SRO A-8(b)/2022, dated 11th April 2022, has published the Draft on Industrial Relations (Tamil Nadu) Rules, 2022. This draft will be taken into consideration after the expiry of 45 days from the date of its publication. Objections or suggestions if any may be addressed to the Secretary to Government, Labour welfare and Skill Development Department, Fort St. George, Chennai- 600009 through the Commissioner of labour, DMS Campus, Chennai- 600006 or by e-mail – com.tnlabour@nic.in.

Tamil Nadu

Updated: 11th April, 2022

Draft Rule on Code on Wages

The Government of Tamil Nadu, vide notification No. SRO A-8(a)/2022, dated 11th April, 2022, has published the Draft on Code on Wages (Tamil Nadu) Rules, 2022. This draft will be taken in to consideration after the expiry of 45 days from the date of its publication. Objections or suggestions if any may be addressed to the Secretary to the Government, Labour Welfare and Skill Development, Fort St. George, Chennai- 600009 through the Commissioner of Labour, DMS Campus, Chennai- 600006 or by email com.tnlabour@nic.in.

India

Updated: 13th April, 2022

ESIC extends time line for depositing contribution and filing of half yearly returns

Considering the problems faced by Employers on the ESIC portal, The Employees’ State Insurance Corporation, vide notification No. P-11/12/Misc./ 1/2019(M)-Rev.II, dated 13th April, 2022, has extended the due date for depositing the March 2022 contribution to 30th April, 2022 instead of 15th April, 2022.

Accordingly, the employers are also allowed to file half yearly returns for the contribution period from October, 2021 to March 2022, up to 26th May, 2022 instead of 11th May, 2022.

Madhya Pradesh

Updated: 30th March, 2022

Minimum Wages revision

The Government of Madhya Pradesh, vide notification No. 6/11/newwages/ 5/2015/12370, dated 30th March, 2022, has revised the minimum wages for all the scheduled employment with effect from 1st April, 2022 as below:
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

The Government of Haryana, vide notification No. IR-2/2022/10764-893, dated 8th April, 2022, has revised the Minimum Wages for Shops & Establishments effective from 1st January, 2022.

Kerala

Updated: 4th April, 2022

Minimum Wages revision

The Government of Kerala, vide notification No. DES/859/2022-P3(1), dated 4th April, 2022, has revised the Minimum Wages for all the scheduled employment effective from 1st February, 2022.

Bihar

Updated: 30th March, 2022

Minimum Wages revision

The Government of Bihar, vide notification No. 5/M.W.-40-16/2021 L&R-992, dated 30th March, 2022, has revised the Minimum Wages for Shops & Establishments with effect from 1st April, 2022 as below:
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

The Government of Karnataka, vide notification No. LD 245 LET 2021, dated 4th April, 2022, has published the Draft Rule on Occupational Safety, Health and Working conditions (Karnataka) Rules, 2021. This draft will be taken in to consideration after the expiry of 45 days from the date of its publication. Any objections or suggestions may be addressed to – The Additional Chief Secretary to Government, Department of Labour, Room No- 413, Fourth Floor, Vikasa Soudha, Bengaluru- 1.

Karnataka

Updated: 4th April, 2022

Draft on Code on Social Security

The Government of Karnataka, vide notification No. LD 285 LET 2021, dated 4th April, 2022, has published the draft rule on The Code on Social Security (Karnataka) Rules, 2021. This draft will be taken in to consideration after the expiry of 45 days from the date of its publication. Any objections or suggestions may be addressed to- The Additional Chief Secretory to Government, Department of Labour, Room No- 413, Fourth Floor, Vikasa Soudha, Bengaluru- 1.

Gujarat

Updated: 8th April, 2022

Amendment of Profession Tax slabs

The Government of Gujarat, vide notification No. GHN-35-PFT-2022-S.3(2)(10)-Th, dated 8th April, 2022, has amended the Gujarat State Tax on Professions, Trades, Callings and Employments Act, 1975 making the employees who are earning a monthly salary or wage up to Rs. 12000/- as fully exempted from payment of Profession Tax. As per the new slab, Profession Tax for the employees who are earning salary or wages more than Rs. 12000/- per month will be Rs 200. This will be effective from 1st April, 2022.

India

Updated: 5th April, 2022

EPFO clarifies the calculation and deduction of TDS on Taxable Interest

The Employees’ Provident Fund Organisation, vide circular No. WSU/6(1)2019/IncomeTax/Part-I/(E-33306), dated 5th April, 2022, has brought more clarity on the TDS calculation and deduction pertaining to taxable interest relating to contributions in a Provident Fund exceeding 2.5 Lakh or 5 lakh as the case may be. The Central Board of Direct Taxes, earlier published, vide notification dated, 31st August, 2021, making income arising out of PF contribution as taxable effective from 1st April, 2022.

In this circular, EPFO has clarified the applicability of TDS and explained the Methodology of computing TDS with illustrations.

Our understanding on this notification would be sent during early part of the next week.

West Bengal

Updated: 4th April, 2022

Election Holiday

The Government of West Bengal, vide notification No. Labr/350/(LC-IR)/IR/7S-06/17, dated 4th April, 2022, on account of Bye-Election to the House of People from 40-Asansol Parliamentary Constituency and to the West Bengal Legislative Assembly from 161-Ballygunge Assembly Constituency, 2022, has instructed all the employers of any business, trade, industrial undertakings, or any other establishment situated in the areas of said constituencies to grant paid holiday to all the employees who have the right to cast their vote for the said election on 12th April, 2022 to enable them to vote.

India

Updated: 22nd March, 2022

ESIC relaxes the eligibility condition for COVID-19 Relief Scheme

The Employees’ State Insurance Corporation, vide notification No. N-12/13/01/2019-P&D, dated 22nd March, 2022, has relaxed the eligibility condition to avail the benefit of COVID-19 relief scheme from a minimum of 70 days contribution to 35 days contribution during a period of maximum of one year immediately preceding the diagnosis of COVID-19. This relaxation will be effective from 24th March, 2020.

The draft of this notification was earlier published by The Employees’ State Insurance Corporation, vide notification No. N-12/13/01/2019-P&D, dated 1st February, 2022.

India

Updated: 17th March, 2022

No Coercive recovery of EPF dues during limitation period

The Employees’ Provident Fund Organisation, vide web circular No. LC-(5025)/WebUpload/Circulars LC/20029/12, dated 17th March, 2022, has circulated the recent judgement passed by the Ld. Single Bench of Hon’ble High Court of Judicature at Bombay in WP 4973 of 2021 (Kulgaon Badlapur Nagar Parishad Vs. The Regional Provident Fund Commissioner II, Thane) to all the Addl CPFCs and RPFCs and instructed to follow the precedence set by the judgement.

In the said case, the respondent RPFC II, Thane, had recovered the EPF dues from the petitioner company without waiting for the limitation/ appeal period to be over by directly withdrawing the entire amount from the petitioner’s bank account. The Hon’ble court has considered the action of the EPFC as inappropriate, arbitrary, and unreasonable. Hence, it ordered to refund the 50% of the recovered amount to the petitioner on or before 21st March, 2022.

India

Updated: 4th April, 2022

Central Government declares 14th April as Closed Holiday

The Central Government, vide notification No. G.S.R.271(E), dated 4th April, 2022, has declared 14th April, 2022 as a notified Closed Holiday throughout India under the Negotiable Instruments Act, 1881 on account of birthday of Dr. B.R. Ambedkar.

Uttarakhand

Updated: 31st March, 2022

Minimum Wages revision

The Government of Uttarakhand, vide notification No. 1064/4-01/13, dated 31st March, 2022, has revised the minimum wages for Shops & Establishments effective from 1st April, 2022 as below:
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

The Government of Uttar Pradesh, vide notification No. 268-76, dated 31st March, 2022, has revised the minimum wages for Shops & Establishments effective from 1st April, 2022 as below:
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

The Government of Gujarat, vide notification dated 31st March, 2022, has revised the minimum wages for Shops & Establishments effective from 1st April, 2022 as below:
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

The Government of Chattisgarh vide notification No. 8/NewWage/ LabourCommissioner/2022/1898, dated 25th March, 2022, has revised the minimum wages for shops and establishment with effect from 1st April, 2022 as below:
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

The central government, vide notification No. S.O.1377(E), dated 28th March, 2022, has published the draft notification on its intention to extend the provisions of Employees’ State Insurance Act to certain classes of establishments specified in the schedule annexed to the attached notification.

This draft will be taken in to consideration after the expiry of one month from the date of its publication. Any objections or suggestions may be addressed to Shri Madan Chaurasia, Under Secretary, Ministry of Labour & Employment, Shram Shakti Bhawan, Rafi Marg, New Delhi – 110001, E-mail: madan.c@nic.in

India

Updated: 24th March, 2022

Central Government declares transport (other than railways) as a public utility service

The Central Government, vide notification No. S.O.1285(E), dated 24th March 2022, has declared the services in transport (other than railways) for the carriage of passengers or goods, by land or water, to be a public utility service for the purpose of Industrial Disputes Act, 1947 for a further period of six months with effect from the date of publication of this notification.

Haryana

Updated: 15th December, 2021

Draft Rule on Labour Welfare Fund Rules, 2021

The Government of Haryana, vide notification No. 2/86/1991-2Lab, dated 15th December, 2021, has published its draft notification on Punjab Labour Welfare Fund (Haryana Amendment) Rules, 2021. As per the amendment, in Rule 3, Sub-Rule (1), for the words “Every employer shall pay in cash or by money order or by postal order or by demand draft or cheque drawn on the State Bank of India or any Scheduled Bank duly crossed in favour of the Welfare Commissioner within thirty days of the commencement of these rules”, shall be substituted with “Every employer shall pay, to the Fund both his contribution and the contribution of the employee before the 31st December of every year through online mode in favour of Welfare Commissioner”.

Kerala

Updated: 15th December, 2021

Draft Rules on Occupational Safety, Health and Working Conditions Rules, 2021

The Government of Kerala, vide notification No. LBRD-D2/395/2020-LBR, dated 15th December, 2021, has published the draft rule on Kerala Occupational Safety, Health and Working Conditions Rules, 2021. The said draft will be taken into consideration after the expiry of 45 days from the date of its publication. Any objections and suggestions to the said draft may be addressed to the Secretary to Government, Labour and Skills (D) Department, Government Secretariat, Thiruvananthapuram – 695 001.

Kerala

Updated: 14th December, 2021

Draft Rules on Code on Wages

The Government of Kerala, vide notification No. LBRD-E1/1/2021-LBRD, dated 14th December, 2021, has published the draft notification on Kerala Code on Wages Rules, 2021. This draft will be taken in to consideration after the expiry of 45 days from the date of its publication. Any objections and suggestions to the said draft maybe addressed to the Secretary to Government, Labour and Skills (E) Department, Government Secretariat, Thiruvananthapuram - 695 001.

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