Notifications

Announcements by the Government of India & State Governments
State

West Bengal

Updated: 18th August, 2023

Election Holiday

Bye-election to West Bengal Legislative Assembly from 15- Dhupguri (SC) Assembly Constituency is scheduled to be held on 5th September, 2023. On account of the same, the Government of West Bengal, the Labour Department, vide notification No. Labr/ 762/ (LC-IR)/7S-06/17, dated 18th August, 2023, has instructed employers of all the shops, commercial and industrial establishments, in the above mentioned constituency to grant paid holiday on the said election day to all categories of their employees who are eligible to vote for the said election.

Delhi

Updated: 24th August, 2023

Public holiday for G-20 summit

The G-20 summit 2023 is going to be held in Delhi from 8th September 2023 to 10th September 2023. On account of the same, the office of the Commissioner (Labour), the Labour Department, GNCT of Delhi, vide notice No. 184/Addl.LC/Holiday-Election/2019/3904-3905, dated 29th August, 2023, has directed all the employers of Shops, Commercial and Business Establishments functioning in New Delhi, District of NCT of Delhi to close their unit, and grant paid holiday to their employees/ workers, from 8th September 2023 to 10th September 2023.

Earlier the Government of NCT of Delhi, the Department of General Administration had published a notification, dated 24th August, 2023, declaring public holiday for various sectors in Delhi on the above said dates, based on which the above said notification from Labour department has been published.

Haryana

Updated: 28th August, 2023

Minimum Wages Revision

The Government of Haryana, vide notification No. IR-2/2023/22979-23109, dated 28th August, 2023, has revised the minimum wages for Shops and Establishments effective from 1st July, 2023, as below:

Meghalaya

Updated: 19th July, 2023

Permission to keep Establishments open on all 365 days of the year

The Government of Meghalaya, vide notification No.LBG.132/82/Pt/Vol.I/86, dated 19th July, 2023, has permitted all the establishments registered under the Meghalaya Shops and Establishment Act to be kept open on all 365 days of the year, up to 31st December, 2023, subject to certain conditions as listed in the notification.

Karnataka

Updated: 7th August, 2023

Amendment to Factories Act in its application to Karnataka

The Government of Karnataka, vide notification No. DPAL 04 SHASANA 2023, dated 7th August, 2023, has amended the Factories Act, 1948 in its application to the State of Karnataka. It introduces 4 days’ work a week and women allowed to work night shifts under certain conditions.

The salient features of the amendment are as below:
• As per section 54 - The State Government may, by notification in the official Gazette, extend the daily maximum hours of work up to twelve hours, inclusive of intervals for rest on any day, subject to a maximum of forty eight hours in any week in respect of any group or class, or description of factories on such conditions as it may deem expedient, subject to the written consent of such worker for such work, and the remaining days of the said week for the worker shall be paid holidays.

• As per section 55- The state Government may, by notification, extend the total number of hours of work of a worker without an interval to six hours in respect of any group or class, or description of factories on such conditions as it may deem expedient due to the provision of flexibility in working hours as specified in sub-section (2) of section 54.

• As per section 56- The State Government may, by notification in the Official Gazette, increase the spread over up to 12 hours inclusive of his intervals for rest, in respect of any group or class, or description of factories on such conditions as it may deem expedient, due to the provision of flexibility in working hours as specified in sub-section (2) of section 54.

• As per section 59- Where a worker works in any factory-
i. for more than nine hours any day or for more than forty eight hours in any week, working for six days in any week;
ii. for more than ten hours any day or for more than forty eight hours in any week, working for five days in any week;
iii. for more than eleven and a half hours in any day working for four days in any week, or working on paid holidays – they shall in respect of overtime work, be entitled to wages at the rate of twice their ordinary rate of wages.

• As per section 65- The overtime limit per quarter stands extended from seventy-five hours to one hundred and forty-four hours

• A worker shall be required to work overtime subject to the written consent of such worker for such work.

• As per section 66- A woman may be required or allowed to work in any factory between 7 PM to 6 AM, subject to certain conditions which are listed in this notification.

While reading the above, it should be noted that Amendment to Sections 54, 55, and 56 may be implemented only after the Government of Karnataka frames rules. The other provisions would come into force with effect from 7th August, 2023, i.e. the date on which this notification has been published in Karnataka Gazette.

India

Updated: 31st July, 2023

SOP for PF inspections by EPFO

EPFO sets Standard Operating Procedure (SOP) for inspection of an establishment, vide internal web circular No. CAIU/SOP/2022/(E-47416)/2818, dated 31st July, 2023.

Below is the gist:
· The Employees’ Provident Fund Organisation has clarified to all its field functionaries regarding the newly developed SOP for the inspection of an establishment and directed them to adhere to the said mechanism while conducting online or physical inspection of an establishment. The SOP promotes self-compliance and has a three-step inspection process.
· The three-step inspection process includes
a) Desk Review
b) Nudging
c) Physical inspection

A. During the process of desk review, the EPFO would identify likely defaulting establishments by verifying available data in the system/ office records and establishes a priority matrix for selecting establishments for inspection. Desk review also includes verifying the data available with other agencies like ESIC, GSTN, MCA etc.

B. During the nudging process, identified defaulting establishments will be communicated through various means like email, SMS etc. to comply with the enactment.

C. Physical inspection will be carried out for the establishments that have not complied, despite the previous steps.

Key points from the SOP are as below:
1. Each field office shall undertake a Desk Review of all the active establishments starting from the oldest registration code within their jurisdiction, at least once a year.
2. During the nudging phase, the defaulted establishments will be given an opportunity to comply, and the list for physical inspection will exclude those establishments that have complied during the nudging phase.
3. After the completion of desk review and nudging, a physical inspection will be assigned to Enforcement Officer.
4. After the inspection, a report will be sent to the establishment on the registered e-mail ID.
5. In respect of establishments where insufficient data is found in system/office records, triangulation with readily available data from other agencies like ESIC/GSTN/MCA etc. may be undertaken, in order to ascertain the status of the establishment.
6. A mechanism has been created to send SMS & e-mail alerts to all defaulting establishments during the nudging phase, which will help the establishments to respond and comply to avoid physical inspection.
7. SMS alerts will be sent to all the members whose contribution is not deposited by the due date.

The above mechanism will be effective from 1st August 2023.

The goal of the above SOP is to have a transparent and accountable inspection process and also to promote self-compliance, protect members’ right through a systematic and technology-driven approach.

Maharashtra

Updated: 1st August, 2023

Revision of Minimum Wages

The Government of Maharashtra, vide notification No. RuralDevelopment/MWRules/Special Allowance/2023(2)/office-10/, dated 1st August, 2023, has revised the minimum wages for Shops and Commercial Establishments with effect from 1st July, 2023 to 31st December, 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 2678.00 635.00 13334.00
Semi-skilled Zone I 10856.00 2678.00 677.00 14211.00
Skilled Zone I 11632.00 2678.00 716.00 15026.00
Unskilled Zone II 9425.00 2678.00 605.00 12708.00
Semi-skilled Zone II 10260.00 2678.00 647.00 13585.00
Skilled Zone II 11036.00 2678.00 686.00 14400.00
Unskilled Zone III 8828.00 2678.00 575.00 12081.00
Semi-skilled Zone III 9664.00 2678.00 617.00 12959.00
Skilled Zone III 10440.00 2678.00 656.00 13774.00

West Bengal

Updated: 18th July, 2023

Minimum Wages Revision

The Government of West Bengal, vide Memo No. 28/Stat/2RW/9/2022/LCS/JLC, dated 28th July, 2023, has revised the minimum wages for Shops and Establishments effective from 1st July, 2023 to 31st December, 2023 as mentioned below:
Categories of Employees
Monthly Minimum Rates of Wages
Zone A
Zone B
Unskilled
9784
8930
Semi-Skilled
10763
9821
Skilled
11840
10804
Highly Skilled
13023
11886

Kerala

Updated: 18th July, 2023

Minimum Wages Revision

The Government of Kerala, vide notification No. DES/1036/2023-P3(1), dated 18th July 2023, has revised the minimum wages for Shops and Establishments effective 1st May, 2023.

India

Updated: 24th July, 2023

ESIC clarifies on correction in date of birth as per Aadhaar details of IP/IW

Employees’ State Insurance Corporation has implemented seeding of Aadhaar to the insured person’s number on voluntary basis for registration and providing benefits to them and their beneficiaries under ESI scheme. The Employees’ State Insurance Corporation, New Delhi, vide circular No. P-11014/3/2022-Bft-II (Part-I), dated 25th May, 2023, has confirmed that an online provision for seeding and authentication of Aadhaar has been developed and deployed online, whereby existing employees can seed Aadhaar number for self and their family members voluntarily after verification of OTP received on mobile phone from UIDAI. Ascent had circulated an alert on the same on 9th June, 2023.

Now, the Employees’ State Insurance Corporation, vide internal circular No. P-11014/3/2022-Bft-II, dated 24th July, 2023, has directed its field functionaries about the correction of date of birth of insured persons beyond three years or more. The Employees’ State Insurance Corporation has clarified that online requests received from insured persons relating to correction/updation in their particulars, specifically date of birth (varying three years or more) may be accepted as per the details in their Aadhaar Card, which carries specific date of birth.

All the field functionaries are directed to make strict compliance in the disposal of all online requests for editing/updating of IPs and their family particulars as per the above guidelines within three days’ time to mitigate the hardship faced by IPs and their family members.

India

Updated: 24th July, 2023

EPFO declares Rate of Interest for EPF members’ accounts for the year 2022-23

Earlier, the Central Board of Trustees (CBT) of Employees’ Provident Fund Organisation recommended an increase of 0.05 % in the interest rate on Provident Fund deposits for the year 2022-23.

Now, subsequent to the approval of the Central Government, the Employees’ Provident Fund Organisation has declared the interest rate as 8.15% for the year 2022-23 and requested all the field officers to issue necessary instructions to all concerned for crediting the said interest amount to members’ accounts.

Chhattisgarh

Updated: 30th June, 2023

Proof of Aadhaar or Aadhaar authentication is mandatory for availing benefits under various labour welfare schemes

The Government of Chhattisgarh, vide notification No. F10-6/2022/16, dated 30th June 2023, made possession of Aadhaar or Aadhaar authentication mandatory for registration and availing benefits under various labour welfare schemes. The schemes include schemes under Chhattisgarh Building and Other Construction Workers (Regulation of Employment and Service Conditions) Rules, 2008, Chhattisgarh Labour Welfare Fund Act, 1982, and the schemes conducted under the Chhattisgarh Unorganized Workers State Social Security Board, among others.

Andaman and Nicobar

Updated: 7th July, 2023

Minimum Wages Revision

The Government of Andaman and Nicobar, vide circular No. 16/1/MW/2019-20/LC&DET/667, dated 7th July, 2023 has revised the Minimum Wages for all the scheduled employment with effect from 1st July, 2023 as below:
Class of Employment Total Per Day Total Per Month
Unskilled 538 13988
Semi-Skilled/Unskilled Supervisory 595 15470
Skilled/Clerical 680 17680
Highly Skilled 738 19188

Karnataka

Updated: 14th July, 2023

The Labour Department invites factories and corporates that are contributing CSR funds to attend a meeting soliciting their assistance in providing tricycles for specially-abled

In an effort to bring specially-abled persons into the mainstream, make them mentally strong, and help them live independently, the Ministry of Labour, Government of Karnataka has decided to seek sponsorship from private companies (from their CSR funds) to provide tricycles to specially-abled persons.

Regarding the same, The Deputy Labour Commissioner, Division-2, Bengaluru, vide circular dated, 14th July, 2023, has invited all private companies to participate in the meeting scheduled to be held on 19th July, 2023 at 11 am at Sabha Bhavan, Building and Other Constructions Workers Welfare Board, Suraksha Bhavan, Bannerghatta Road, Bengaluru. All the participants are requested to attend the meeting along with the estimated number of tricycles that can be sponsored from their CSR funds.

Himachal Pradesh

Updated: 7th July, 2023

Minimum Wages Revision

The Government of Himachal Pradesh, vide notification No. Shram (A)4-2/2018-P-II, dated 7th July, 2023, has revised the minimum wages for Shops & Commercial Establishments with effect from 1st April, 2023 as below:
Category of employees Where no benefit is provided Where food, tea and combined accommodation provided
Daily Monthly Daily Monthly
Unskilled 375 11250 348 10429
Semi-Skilled 396 11891 363 10900
Skilled 435 13062 400 12006
Highly Skilled 453 13592 419 12580
25% increase shall be applicable over and above the minimum wages in the Tribal areas of Himachal Pradesh.

Andhra Pradesh

Updated: 2nd June, 2023

Safety measures for Factories

The Government of Andhra Pradesh, vide notification No. G.O Ms.No.10, dated 6th July, 2023, has prescribed various obligations for the occupiers and managers of the Factories towards the safety of the workers who are required work in confined spaces. The detailed guidelines/ instructions are listed in the notification.

Punjab

Updated: 2nd June, 2023

Permission to keep Shops and Commercial Establishments open on all the days of the year

The Government of Punjab, vide notification No. 21/08/2017-4L(5)/471, dated 2nd June, 2023 has extended the permission granted to all the Shops and Commercial Establishments to keep open on all the days of the year in Punjab state for a further period of one year, that is up to 31st May, 2024, subject to certain conditions.

Mizoram

Updated: 16th June, 2023

Revision of Minimum Wages

The Government of Mizoram, vide notification No. B.14015/4/2010-LESDE/417, dated 16th June, 2023 has revised the minimum rates of wages for the workers employed in the Shops and Establishments effective from 1st April, 2023 as mentioned below:
Scheduled Employment Category of workers Minimum rates of wages per day
Casual/ Muster Roll Employees Unskilled 420
Semi-Skilled 460
Skilled Grade-II 570
Skilled Grade-I 730

Haryana

Updated: 23rd June, 2023

Election Holiday

Bye Elections in Haryana for the seats of Panches and Sarpanches in Gram Panchayats and Members of Panchayat Samitis and Zila Parishads will be held on 9th July, 2023 (Sunday). To enable the voters to vote for the said election, the Government of Haryana, vide notification No. Elec-2023/IR-II/PSCE/Hol/16320, dated 23rd June, 2023 has declared paid holiday on the said polling day for all the employees who are eligible to vote for the said election and working in Shops and Commercial Establishments within the state of Haryana.

Haryana

Updated: 27th June, 2023

Revision in LWF contributions

The Government of Haryana, vide notification No. HLWB/REV/2023/2733-2982, dated 27th June, 2023, has revised the Labour Welfare Fund Contribution, which should be paid by the employee and employer every month, effective from 1st January, 2023. The new rate of contribution will be as below:
Employee contribution 0.2 percent of the wages subject to a limit of Rs.31/-
Employer contributions Twice the amount contributed by the employee
The above said employee contribution should be deducted from the respective employee’s wages every month and should be paid to the Haryana Labour Welfare Board, along with the employer contribution which should be twice the amount deducted from employee wages . The definition of “wages” under the Payment of Wages Act, 1936 applies here. An extract of the said definition is given below for your reference:

"Wages" means all remuneration (whether by way of salary, allowances, or otherwise) expressed in terms of money, or capable of being so expressed which would, if the terms of employment, expressed or implied, were fulfilled, be payable to a person employed in respect of his employment or of work done in such employment, and includes:
a) any remuneration payable under any award or settlement between the parties or order of a court;
b) any remuneration to which the person employed is entitled in respect of overtime work or holidays or any leave period;
c) any additional remuneration payable under the terms of employment (whether called a bonus or by any other name);
d) any sum which by reason of termination of employment of the person employed is payable under any law, contract or instrument which provides for the payment or such sum, whether with or without deductions, but does not provide for the time within which the payment is to be made;
e) any sum to which the person employed is entitled under any scheme framed under any law for the time being in force; but does not include:
1. any bonus (whether under a scheme of profit sharing or otherwise) which does not form part of the remuneration payable under the terms of employment or which is not payable under any award or settlement between the parties or order of a Court;
2. the value of any house-accommodation, or of the supply of light, water, medical attendance or other amenity or of any service excluded from the computation of wages by a general or special order of [the appropriate Government];
3. any contribution paid by the employer to any pension or provident fund, and the interest which may have accrued thereon;
4. any travelling allowance or the value of any travelling concession;
5. any sum paid to the employed person to defray special expenses entailed on him by the nature of his employment; or
6. any gratuity payable on the termination of employment in cases other than those specified in sub-clause (d).

It is important to note that the above said revision is with a retrospective effect, that is from 1st January, 2023. Hence, the employer has to pay the above said contribution with effect from 1st January, 2023.

Kerala

Updated: 18th June, 2023

Minimum Wages Revision

The Government of Kerala, vide notification No. DES/1036/2023-P3(1), dated 18th June, 2023, has revised the minimum wages for Shops and Establishments, effective from 1st April, 2023.

India

Updated: 26th June, 2023

EPFO extension of last date for submission of application for pension on higher wages

The Employees’ Provident Fund Organisation, vide press release, dated 26th June, 2023, has extended the last date for submission of application for pension on higher wages. The last date for submission of application for pension on higher wages will be 11th July, 2023.

Further, the Employees’ Provident Fund Organization also granted a further period of three months to employers to upload wage details of the applicants. The last date for uploading the wage details along with the approval is 30th September, 2023.

It has also been clarified that if any applicant faces difficulty in submitting online application, they may immediately lodge such grievances on EPFiGMS, by selecting grievance category as ‘ Higher Pensionary Benefits on higher wages’ for resolution.

Maharashtra

Updated: 26th June, 2023

Change of Bakrid holiday date

The Government of Maharashtra, vide notification No. PHD.2023/C.R.136/Desk 29, dated 26th June, 2023, has revised the date of holiday declared under Negotiable Instruments Act, 1881, on account of Bakrid from 28th June, 2023 to 29th June, 2023.

Kerala

Updated: 23rd May, 2023

Minimum Wages Revision

The Government of Kerala, vide notification No. DES/1036/2023-P3(1), dated 23rd May, 2023, has revised the minimum wages for Shops and Establishments, effective from 1st March, 2023.

India

Updated: 14th June, 2023

EPFO guidelines for submission of Joint Request under para 26(6), while applying for pension on higher wages

The online Joint Option form for applying for pension on higher wages, provides for proof of joint option under para 26(6) of the Employees’ Provident Fund Scheme, 1952. It has been brought to the notice of the Employees’ Provident Fund Organisation that most of the applicants do not possess such joint option which can be uploaded on the portal, along with the application for pension on higher wages.

Accordingly, the Employees’ Provident Fund Organisation, vide internal circular number. Pension/PoHW/23/Circular-26(6)/139610/1648, dated 14th June, 2023, has issued below guidelines to all the field officers on verification of applications, in case the applicant does not upload the joint request under para 26(6).

The field officers will verify that:
• Employer share of PF contribution has been remitted on employee’s pay, exceeding the prevalent statutory wage ceiling of Rs.5,000/6,500/15,000 per month from the day the pay exceeded the wage ceiling, or from 16th November, 1995, whichever is late, till date or till the date of retirement, as the case may be.
• Administrative charges payable by the employer have been remitted on such higher wages.
• Employee PF account has been updated with interest fixed by the Government time to time on such higher contribution received.
• Uploading of any of the below document along with application will suffice for the validation of joint request approved under para 26(6)
 - Wage details submitted by the employer along with applications.
 - Any salary slip/ letter from the employer authenticated by the employer.
 - Copy of the joint request and undertaking from the employer.
 - Letter from PF office, if any, issued prior to 4th November, 2022, (date of the judgement) indicating PF contribution on higher wages.

The Employees’ Provident Fund Organisation further clarified that, the applicant who qualify for the above and are already contributing, or have contributed till retirement or superannuation on higher pay, have not submitted their joint request and undertaking of the employer, can submit the same at the time of final claim settlement through their last employer. Joint request and undertaking of the employer can be submitted by pensioner or members any time before the grant of pension on higher wages.

Given the updates, which are being received by the employers from the EPFO in a staggered manner, the para 26(6) declaration, currently, which can also be submitted at the time of F & F settlement, may come in as online option during enrolment / F & F settlement.

Pro-forma for joint request and undertaking by the employer under para 26(6) of the EPF scheme has been enclosed along with the circular.

India

Updated: 5th May, 2023

ESIC requests the employer/employees to seed Aadhaar number

Earlier, the Employees’ State Insurance Corporation, Regional office, Goa, vide circular no. 32/P/11/11/85/Cov/24, dated 5th May, 2023, had requested all the employers registered under Employees’ State Insurance Corporation, Regional Office, Goa, to register their new employees by seeding of Aadhaar number. Ascent had circulated an alert on the same on 8th May, 2023, and recommended all the employees across India covered under ESIC to follow this.

Now, the Employees’ State Insurance Corporation, New Delhi, vide circular No. P-11014/3/2022-Bft-II (Part-I), dated 25th May, 2023, requested all the regional officers to galvanize all the employers, employees, and beneficiaries throughout India to achieve the target of Aadhaar seeding within the stipulated time frame, with respect to all the employees and beneficiaries, so that the eligible beneficiaries/IPs can avail all the benefits under ESI scheme without any inconvenience.

ESIC has confirmed that online provision for seeding and authentication of Aadhaar has been developed and deployed, wherein existing employees can seed Aadhaar numbers for self and for their family members voluntarily, after the verification of OTP received on mobile phone from UIDAI.

The benefit of the above would be:
1. Avoid duplication of data for a particular member.
2. If any employee is already a member seeded with Aadhaar, then the same can be tracked to avoid duplication of IP number. This would ensure quicker service period.
3. This also facilitates the member to generate Ayushman Bharath Health Account through National Health Authority.
4. With the above there can be interoperate ability of health record for the member and would stand beneficial to the member.

Along with the circular ESIC has also enclosed a user manual containing the detailed procedure/ work flow for the handy assistance of the user/employees/employers.

Goa

Updated: 30th May, 2023

Minimum Wages Revision

The Government of Goa, vide notification No. CLE/PA/MWA-VDA/(10)/2016/1389, dated 30th May, 2023, has revised the minimum wages for Shops and Commercial Establishments effective from 1st April, 2023 as below:
Class of Employment Zone Basic Per Day VDA Per Day Total Per Day Total Per Month
Unskilled Zone A 310 105 415 10790
Zone B 307 105 412 10712
Clerical Zone A 423 105 528 13728
Zone B 417 105 522 13572
Semi-skilled Zone A 368 105 473 12298
Zone B 363 105 468 12168
Skilled Zone A 423 105 528 13728
Zone B 417 105 522 13572

Haryana

Updated: 31st May, 2023

Election holiday for Factories

The General Elections of Gram Panchayat Sambhalkha, Block Ladwa, District Kurukshetra will be held on 15th June, 2023. The Government of Haryana, vide notification No. F.W./Election-2023/466, dated 31st May, 2023, has declared holiday on the said polling date for all the workers who are working in Factories in the state of Haryana, and are enrolled as voters for the said election. The notification has also exempted all the factories in Haryana from operations of provisions of Sub-section (1) of Section 52 of the Factories Act, 1948 (which speaks about weekly holiday) for a week, commencing from 18th June, 2023, and ending on 24th June, 2023, subject to the condition that no worker who is eligible to vote for the said election shall be required or allowed to work on 15th June, 2023.

India

Updated: 2nd June, 2023

Application for pension on higher wages to be assessed by EPFO within 20 days of the receipt

The Employees’ Provident Fund Organisation, vide internal circular No. Pension/PoHW/PartFile-101123/Scrutiny (e-1003310)/1375, dated 2nd June, 2023, has directed all its field officers to scrutinise the application for pension on higher wages within 20 days of the receipt.

Earlier, Employees’ Provident Fund Organisation, vide circular dated 23rd April, 2023 had clarified about the categorisation of received applications as below:
1. Application which is complete and approved by the employer.
2. Application is complete but not approved by the employer.
3. Application is not complete but approved by the employer.

Scrutiny when the application is complete and approved by the employer:
While dealing with this category of application, if all the details furnished in the application, and the PF records match, the dues will be calculated and order will be passed by EPFO for depositing or transferring the dues to the employee.
If there is any mismatch in the PF records and the details furnished in the application, information about the same will be given to the employee and the employer, with a time period of one month to complete the information. If information is not received within one month, an order will be passed based on the merit.

Scrutiny when the application is complete but not approved by the employer:
Intimation about this shortfall will be given to the employee and the employer and a time period of one month will be given to the employer for providing any additional proof or evidence or to correct any mistake. If the said error is not rectified within one month and not approved by the employer, the application will be rejected.

Scrutiny when the application is not complete but approved by the employer:
While dealing with this category of application, the EPO will seek the employer with an intimation to the employee to provide the missing information within one month. If the information is not received within one month, an order will be passed on merit.

Special cases where examination of records of the establishment is necessary:
There may be circumstances where examination of the records of the establishment/ trust, especially for rectification of wage details, is necessary. In such cases, a team will be formed by EPFO which will visit the establishment/trust after giving 7 days of notice of visit for verification of records. Verification of records will be only with respect to the concerned applicant. Efforts shall be made by EPFO to complete the verification in one go.

Now, as per the circular dated 2nd June, 2023, Employees’ Provident Fund Organisation has directed all its field officers to validate the applications expeditiously and to send the demand letter or communication, as the case may be, to the employer and employee for providing any additional proof or evidence or to correct any mistake in respect of each applications within 20 days of the receipt of the application.

The above would help in faster processing of the application and providing clarity on the status of the application.

Tamil Nadu

Updated: 19th May, 2023

Amendment of Shops and Establishments Act

The Government of Tamil Nadu, vide notification dated 19th May, 2023, has amended the Tamil Nadu Shops and Establishments Act, 1947. It has inserted section 22-B, 22-C, 22-D, and 22-E after section 22-A, in the said Act. This newly added provisions make an employer responsible for providing wholesome drinking water, latrine and urinals, rest room and lunch room, first aid facilities to their employees.

The notification further amended the Tamil Nadu Shops and Establishments (Amendment) Act, 2018. Some of salient features of the amendment are as below:
• Every establishment employing ten or more workers shall, within a period of six months from the date of commencement of his business, apply for registration and obtain a registration certificate.
• The Inspector, on receipt of an application, shall register the establishment and issue a registration certificate to the employer within twenty four hours.
• If the registration certificate is not issued within a period of twenty four hours from the date of receipt of application by the Inspector, the registration certificate shall be deemed to have been granted.
• The registration certificate shall be prominently displayed in the establishment by the employer.
• If there are any changes in the particulars furnished in the application for registration, employer has to give intimation about the same, along with prescribed fees to the inspector within 30 days of such change in order to get the amended or fresh registration certificate.
• Intimation about the closure of an establishment should be given within 30 days of such closure to the inspector.
• The employer of every existing establishment employing ten or more workers on the date of commencement of the Tamil Nadu Shops and Establishments (Amendment) Act, 2018, shall furnish the details of the establishment along with a self-declaration to the Inspector, within a period of one year from the date of commencement of the Tamil Nadu Shops and Establishments (Amendment) Act, 2018. The Inspector shall, after recording the intimation furnished by the employer in the Register of the establishments, issue a registration certificate.

Even though the above notification is published by the Government, there is no clarity with regard to effective date of Tamil Nadu Shops and Establishments (Amendment) Act, 2018. Hence, we are expecting another circular from the Government on the effective date and on online implementation of the above said provisions.

West Bengal

Updated: 30th May, 2023

Extension of due date for filing Professional Tax return

The Government of West Bengal, vide Memo No. 87 CT/PRO, dated 30th May, 2023, has extended the last date for filing return in Form- III under West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979, for the year ending on 31st March, 2023.

The last date for filing return electronically is 15th June, 2023, and last date for furnishing paper form is 22nd June, 2023.

Himachal Pradesh

Updated: 20th May, 2023

Extension of closing hours

The Government of Himachal Pradesh, vide notification No. Shram (A) 4-4.2017, dated 20th May, 2023, has extended the closing hours for Shops and Commercial Establishments in the state of Himachal Pradesh, from 9 PM to 11 PM, till 31st July, 2023.

Bihar

Updated: 23rd May, 2023

Enforcement of ESI provisions in some districts

The Central Government, vide notification No. S.O. 2244(E), dated 23rd May, 2023, will be implementing the following provisions of Employees’ State Insurance Act, 1948, in all the areas of Arwal, Jamui, Kaimur, Khagaria, Kishanganj, Madhepura, Madhubani, Nawada, Purnia, Sheikhpura and West Champaran, in addition to the already notified areas of the said districts, in the state of Bihar effective from 1st June, 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

Bihar

Updated: 31st March, 2023

Minimum Wages Revision

The Government of Bihar, vide notification No. 5/M.W-40-16/2021 L & R- 1687, dated 31st March, 2023, has revised the minimum wages for Shops and Establishments effective from 1st April, 2023 as below:
Class of Employment Basic Per Month VDA per Month Total per Month
Unskilled 9516 572 10088
Semi-Skilled 9880 598 10478
Skilled 12038 728 12766
Highly Skilled 14716 884 15600
Supervisory/Clerical 10478 629 11107

Delhi

Updated: 20th April, 2023

Minimum Wages Revision

The Government of National Capital Territory of Delhi, vide notification No. F No. (142)/02/MW/VIII/Part file/429-443, dated 20th April, 2023, has revised the minimum wages for shops and establishments, effective from 1st April. 2023 as below:
Minimum rates of wages
Employee Category Basic Per Month VDA per Month Total per Month
Unskilled 14842 2392 17234
Semi-Skilled 16341 2652 18993
Skilled 17991 2912 20903
Clerical And Supervisory Staff - Non Matriculate 16341 2652 18993
Clerical And Supervisory Staff - Matriculate but not graduate 17991 2912 20903
Clerical And Supervisory Staff - Graduate and above 19572 3172 22744

Punjab

Updated: 18th April, 2023

Minimum Wages Revision

The government of Punjab, office of the labour commissioner, vide notification No- ST/4313, dated, 18th April 2023, has revised the minimum wages for shops and establishments with effective from 1st March 2023 as below:
Class of Employment Total Per Day Total Per Month
Unskilled 398.22 10353.77
Semi-Skilled 428.22 11133.77
Skilled 462.72 12030.77
Highly-Skilled 502.41 13062.77

Puducherry

Updated: 12th May, 2023

Preparatory measures to minimise adverse effects of heat wave

The Government of Puducherry, Department of Labour, vide notification No.- 2130/LAB/AIL/G/2023/535, dated 12th May, 2023, has directed all the occupiers, employers, construction companies and industries to adopt certain precautionary measures to mitigate the adverse effects of extreme hot weather.

Telangana

Updated: 15th May, 2023

Extension of permission to keep shops and establishments open on all the days of the year

The Government of Telangana, vide notification No. G.O.Ms.No-12, dated 15th May, 2023, has extended the permission granted to all the shops and establishments to be kept open on all the days of the year in Telangana state for a further period of three years, with effect from 16th June, 2022, subject to certain conditions.

India

Updated: 11th May, 2023

EPFO clarifies on method of calculating dues of members who apply to contribute on higher wages towards pension

The Employees’ Provident Fund Organisation issued internal circular No. Pension/SupremeCourtjudgement/PoHW/2022/312, dated 11th May, 2023, directing its regional offices regarding the method to calculate dues of the subscribers who have opted to contribute towards pension scheme on higher wages, as per the recent Supreme Court judgment, dated 4th November, 2022.

It is also clarified by the Employees’ Provident Fund Organisation that, 8.33% of employer share on higher pay from the date the pay exceeds wage ceiling, and 1.16% of employer share on higher pay above Rs.15000/- a month will be added for calculating the dues. This amount will be adjusted from the member’s PF contributions, if there is sufficient balance in their PF account.

Process for calculation of dues:
i. Each member’s case shall be processed in a separate file, created in e-office, with clear marking of the application id.
ii. In case of exempted establishments, the wage details for the entire period and the matching contribution should be available with the exempted establishment and must be consistent with the records of the trust.

Below components will be calculated month wise:
i. 8.33 % of employer’s share on higher pay from the date the member has started to contribute on higher wages.
ii. 1.16% of employer share on higher pay above Rs.15000/- with effect from 1st September, 2014.
iii. The above two components will be taken from the amount already deposited in to the Pension Fund and balance, if any, will be taken from the EPF contributions.
iv. The interest to be charged on dues as calculated above for un-exempted establishment shall be the interest earned by the member at the rate declared by the Government time to time, and for exempted establishment, the interest will be at the rate declared by the trust, or as declared by the Government, whichever is higher.

After calculating the above dues, the applications will be classified in below manner:
i. Applications with respect to which all the dues have already been fully remitted to the EPS in the due months.
ii. Applications with respect to which dues has been not remitted to the EPS, but adequate balance is available in the member’s PF account, which can be diverted to EPS.
iii. Applications with respect to which dues has not been remitted to the EPS and there is inadequate balance in the PF account to adjust.

EPFO will inform the member about his/her status regarding the dues in each of the above case through latest employer and will require the member to submit written consent in case of diversion of fund. In case of inadequate fund, EPFO will issue a demand notice in a specific format given in the circular asking the member to pay the dues. The member will be given 3 months’ time to deposit and to give the consent for diversion of funds.

The method of payment of dues by the member will be through online facility provided by EPFO if any, or through cheque with details like application ID, UAN/PPO number, name and mobile number, demand notice number and date written on the back side of the cheque.

Once all the above processes are complete, EPFO will verify them and will start its internal process and a final speaking order from EPFO will be communicated to the member through letter or email, with a copy to the latest employer.

The EPFO has further stated that the method of computation of pension will follow through subsequent circular.

India

Updated: 3rd May, 2023

EPFO enables option for deleting and re-submitting the joint option for higher pension

The Employees’ Provident Fund Organisation, vide circular No. Pension/PoHW/2023/69114/615, dated, 3rd May, 2023, has introduced an additional option of ‘Delete Application’ in the online facility for claiming higher pension. The employees, after submitting the application, if there are any corrections, can delete the application and thereafter file a fresh application for validation with proper details. However, this option can be exercised by the employee only if the employer has not acted on the submitted application. Where the employer has already acted on the submitted application, the employee won’t be able to use the delete option. However, even in such cases, employee will be provided opportunity to rectify the errors after scrutiny of application by Employees’ Provident Fund Organisation, as stated in its earlier circular dated, 23rd April, 2023. An alert on the said circular, has been circulated by Ascent on 26th April, 2023, with all the clarifications.

Karnataka

Updated: 6th May, 2023

Extension of due date for filing returns and paying tax under Karnataka Tax on Professions, Trades, Callings and Employments Act, 1976

The Government of Karnataka, vide notification No. FD 06 CPT 2023, dated 6th May, 2023, has extended the due date for filing statement under Section 6A, and payment of amount of tax by the enrolled person under Section 10 of the Karnataka Tax on Professions, Trades, Callings and Employments Act, 1976, till 31st May, 2023, for the financial year 2023-2024. This extension is due to some technical glitches in the Professional Tax portal.

Haryana

Updated: 26th April, 2023

Minimum Wages revision

The Government of Haryana, vide notification No. IR -2/2023/9838-9968, dated 26th April, 2023, has revised the minimum wages for Shops and Establishments effective from 1st January, 2023 as below:
Category Qualification and experience/ designation Basic Per Month Minimum Wages effective from 01-07-2022 VDA changes effective from 01-01-2023 Total Minimum Wages per month from 01-01-2023
Unskilled Not Applicable 7600.00 10243.28 289.56 10532.84
Semi-Skilled Class A Not Applicable 7980.00 10755.40 304.04 11059.44
Semi-Skilled Class B Not Applicable 8379.00 11293.16 319.24 11612.40
Skilled Class A Not Applicable 8797.95 11857.83 335.2 12193.03
Skilled Class B Not Applicable 9237.85 12450.73 351.96 12802.69
Highly Skilled Not Applicable 9699.74 13073.26 369.56 13442.82
Clerical And General Staff Below Matriculation 7980.00 10755.40 304.04 11059.44
Clerical And General Staff Matriculation But Not Graduate 8379.00 11293.00 319.24 11612.24
Clerical And General Staff Graduate or above 8797.95 11857.83 335.2 12193.03
Clerical And General Staff Steno Typist 8379.00 11293.16 319.24 11612.40
Clerical And General Staff Junior scale stenographer 8797.95 11857.83 335.2 12193.03
Clerical And General Staff Senior scale stenographer 9237.85 12450.73 351.96 12802.69
Clerical And General Staff Personal Assistant 9699.74 13073.26 369.56 13442.82
Clerical And General Staff Private Secretary 10184.73 13726.93 388.04 14114.97
Data Entry Operator Not Applicable 8797.95 11857.83 335.2 12193.03
Driver Light Vehicle 9237.85 12450.73 351.96 12802.69
Driver Heavy Vehicle 9699.74 13073.26 369.56 13442.82
Security Guard Without Weapon 7980.00 10755.40 304.04 11059.44
Security Guard With Weapon 9237.85 12450.73 351.96 12802.69

Karnataka

Updated: 26th April, 2023

Labour Department circular on election holiday

The Government of Karnataka, Department of Labour has published, vide circular No. P & S/ NFH/CR-1/2023-24, dated 26th April, 2023, regarding declaration of holiday to all the employees who are eligible to vote in the election to the Legislative Assembly of Karnataka, scheduled to be held on 10th May, 2023.

This circular may be read along with the earlier circular issued by Election Commission of India and Office of the Chief Electoral Officer of Karnataka.

Karnataka

Updated: 26th April, 2023

General Election holiday

Subsequent to the notification on Karnataka General Election holiday released by Election Commission of India, Office of the Chief Electoral Officer, Karnataka, has published another notification, vide No. DPAR 105 CHUVISA 2023 (P-1), dated, 26th April, 2023. The said notification is addressed to the Secretary to Government (Karnataka), Labour Department, Vikasa Soudha, Bengaluru. The notification directs the concerned department/ authority to take necessary action in granting paid holiday to all eligible employees across the state on the day of polling, that is on 10th May, 2023.

Punjab

Updated: 24th March, 2023

Mandate to exhibit the name board in Gurmukhi script in Punjabi

The Government of Punjab, vide notification No.G.S.R.31/P.A.15/1958/S.34/Amd.(6)/2023, dated, 24th March, 2023, has amended the Punjab Shops and Commercial Establishments Rules, 1958, by adding rule 23. The newly added rule 23 mandates every establishment to exhibit their name boards in Gurmukhi script in Punjabi, and wherever other languages are also used, the version in such other languages shall be below the Punjabi version. The name Board in Punjabi version shall be written more predominantly by providing more space than for other languages, if any. The establishments which are not compliant with the above conditions as of now are given a time period of six months from the date of publication of this notification to comply with the same.

Punjab

Updated: 24th March, 2023

Mandate to exhibit the name board in Gurmukhi script in Punjabi

The Government of Punjab, vide notification No.G.S.R.31/P.A.15/1958/S.34/Amd.(6)/2023, dated, 24th March, 2023, has amended the Punjab Shops and Commercial Establishments Rules, 1958, by adding rule 23. The newly added rule 23 mandates every establishment to exhibit their name boards in Gurmukhi script in Punjabi, and wherever other languages are also used, the version in such other languages shall be below the Punjabi version. The name Board in Punjabi version shall be written more predominantly by providing more space than for other languages, if any. The establishments which are not compliant with the above conditions as of now are given a time period of six months from the date of publication of this notification to comply with the same.

Telangana

Updated: 1st April, 2023

Minimum Wages Revision

The Government of Telangana, vide press note has declared that the average State Industrial Workers Consumer Price Index Numbers has revised the VDA payable for all the Scheduled Employment effective from 1st April, 2023. The details of minimum wages payable for the employees working in Shops and Commercial Establishments effective from 1st April, 2023 to 30th September, 2023 are given below:
Sl.No. Name of the Category Basic Wage VDA Total Wage
3 4 5
A SHOPS Zone-I Zone-II Zone-I Zone-II Zone-I Zone-II
1 Manager/ Sales Manager/
Security Officer/ Computer Programmer
5557.00 5357.00 7731.20 7731.20 13288.20 13088.20
2 Asst.Manager/ Accountant Supervisor/
Purchaser
4722.00 4302.00 7731.20 7731.20 12453.20 12033.20
3 Salesman/Sales Representative/
Bill Writer/ Cashier/ Tradesman
4520.00 4302.00 7731.20 7731.20 12251.20 12033.20
4 Clerk/ Godown Incharge/ Accounts Assistant/
Typist/ Receptionist/ Lineman/ Stenographer/
Clerk-cum-Typist/ Xerox Machine Operator/
Clerks in STD, ISD, FAX/ Asst.Salesman
4102.00 3886.00 7731.20 7731.20 11833.20 11617.20
5 Kolagari/ Weighman/ Milk Vender in Milk Booths 3886.00 3757.00 7731.20 7731.20 11617.20 11488.20
6 Bicycle Fitter/ Attender/ Peon/ Water Boy/
Shop Boy/ Helper/ Messenger/
Gas Cylinder Carrier
3700.00 3370.00 7731.20 7731.20 11431.20 11101.20
7 Computer Operator 3886.00 3757.00 7731.20 7731.20 11617.20 11488.20
8 Security Guard 3700.00 3370.00 7731.20 7731.20 11431.20 11101.20
9 Type Writing Instructor 4520.00 4302.00 7731.20 7731.20 12251.20 12033.20
Sl.No. Name of the Category Basic Wage VDA Total Wage
B COMMERCIAL ESTABLISHMENTS Zone-I Zone-II Zone-I Zone-II Zone-I Zone-II
1 Manager/ Field Officer/ Development Officer/
Security Officer/ Office Incharge/
Computer Programmer
5557.00 5138.00 7731.20 7731.20 13288.20 12869.20
2 Accountant/ Asst.Manager/ Sales Executive/
Supervisor/ Purchaser/ Store Keeper/ Agent/
Sales Promotion Employees
4722.00 4520.00 7731.20 7731.20 12453.20 12251.20
3 Salesman/ Stenographer/ Receptionist/
Auction Bider/ Tradesman/ Type Writer Instructor
4520.00 4302.00 7731.20 7731.20 12251.20 12033.20
4 Clerk/ Typist/Clerk-cum-Typist/ Godown Incharge/
Lineman/ Assistant Salesman/ Asst.Accountant/
Xerox Machine Operator
4102.00 3886.00 7731.20 7731.20 11833.20 11617.20
5 Weighman/ Kolgari 3886.00 3757.00 7731.20 7731.20 11617.20 11488.20
6 Peon/Attender/ Watchman/ Water Boy/ Helper/
Messenger/ Security Guard
3700.00 3370.00 7731.20 7731.20 11431.20 11101.20
7 Computer Operator 3886.00 3757.00 7731.20 7731.20 11617.20 11488.20

Telangana

Updated: 4th April, 2023

Guidelines for operating shops and establishments 24/7

The Government of Telangana, vide notification No. G.O.Ms No- 4, dated, 4th April, 2023, has issued certain guidelines for granting exemptions from the provision of opening and closing hours of all shops and establishments. One of the condition requires for the shops or the establishments to pay an annual fee of Rs.10,000/- to operate 24/7. The process for paying the said annual fee is not clarified in the said notification. However, while reading point number 3 of the said notification, it can be inferred that the labour department may release another circular on the process for paying the said fee online, or an option to pay the fee may be enabled on the portal.

Jharkhand

Updated: 10th April, 2023

Minimum Wages Revision

The Government of Jharkhand, vide notification No.2/MW-2071/2010, L & T 684 Ranchi, Dated, 10th April, 2023, has revised the minimum wages for Shops and Establishments effective from 1st April, 2023 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 71.20 1851.28 346.01 8996.34
Semi-Skilled 287.90 7485.40 74.60 1939.46 362.5 9424.86
Skilled/Clerical 379.51 9867.26 98.33 2556.61 477.84 12423.87
Highly Skilled 438.39 11398.14 113.58 2953.25 551.97 14351.39

Maharashtra

Updated: 6th April, 2023

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

The Government of Maharashtra, vide notification No.35, on 6th April, 2023, has notified that the Maharashtra State Tax on Professions, Trades, Callings and Employments (Amendment) Act, 2023, is an Act further to amend The Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975, effective from 1st April, 2023.

Below are some of the salient features of the amendment:
· Professional Tax will not be applicable in case of women employees whose monthly salary or wages do not exceed Rs.25000/-
· In case of women employees whose monthly salary or wages exceeds Rs.25000/-, Professional Tax will be Rs.2500/- per annum, of which Rs.300/- should be paid for the month of February, and Rs.200/- each should be paid for the rest of the months.
· In order to take exemptions under Physical disability, person should be with benchmark disability as defined in clause (r) of the Rights of Persons with Disabilities Act, 2016 and should also hold a certificate of disability issued by the certifying authority under the said Act.
· An individual or, as the case may be, employer who has already produced a certificate before the prescribed authority for the purposes of this exemption, as it stood immediately before the 1st April, 2023, shall not be required to produce it again.

Karnataka

Updated: 31st March, 2023

Election Holiday

The Election Commission of India, vide notification No.78/EPS/2023, dated, 31st March, 2023, has directed various Government authorities in Karnataka to declare holiday to all the eligible employees employed in any business, trade, Industrial undertakings on 10th May, 2023 on account of general election to the legislative assembly of Karnataka, 2023.

The State Government notification on this is expected to be released soon.

Odisha

Updated: 5th April, 2023

Minimum wages revision

The Government of Odisha, vide notification No.2500/LC, Bhubaneswar, dated, 5th April, 2023, has revised the minimum wages for all the scheduled employment with effect from 1st April, 2023 as below:
Category of Employee Minimum wages per day
Unskilled 345
Semi -Skilled 385
Skilled 435
Highly skilled 495

Uttar Pradesh

Updated: 3rd April, 2023

Minimum wages revision

The Government of Uttar Pradesh, vide notification No. 2-9 revision- (MW)/15, dated 3rd April, 2023, has revised the Minimum Wages for all the scheduled employment with effect from 1st April, 2023 to 30th September, 2023 as below:
Category Basic per month VDA per month Total per month
Unskilled 5750 4339 10089
Semi-Skilled 6325 4773 11098
Skilled 7085 5347 12432

Andhra Pradesh

Updated: 29th March, 2023

Minimum wages revision

The Government of Andhra Pradesh, vide notification No. G/466/2023, dated, 29th March, 2023, has revised the minimum wages for Shops and Commercial Establishments with effect from 1st April, 2023 to 30th September, 2023 as below:
Sl.No. Name of the Category Basic Wage VDA Total Wage
1 2 3 4 5
A SHOPS Zone-I Zone-II Zone-I Zone-II Zone-I Zone-II
1 Manager/ Sales Manager/
Security Officer/ Computer Programmer
5557.00 5357.00 7379.20 7379.20 12936.20 12736.20
2 Asst.Manager/ Accountant Supervisor/
Purchaser
4722.00 4302.00 7379.20 7379.20 12101.20 11681.20
3 Salesman/Sales Representative/
Bill Writer/ Cashier/ Tradesman
4520.00 4302.00 7379.20 7379.20 11899.20 11681.20
4 Clerk/ Godown Incharge/ Accounts Assistant/
Typist/ Receptionist/ Lineman/ Stenographer/
Clerk-cum-Typist/ Xerox Machine Operator/
Clerks in STD, ISD, FAX/ Asst.Salesman
4102.00 3886.00 7379.20 7379.20 11481.20 11265.20
5 Kolagari/ Weighman/ Milk Vender in Milk Booths 3886.00 3757.00 7379.20 7379.20 11265.20 11136.20
6 Bicycle Fitter/ Attender/ Peon/ Water Boy/
Shop Boy/ Helper/ Messenger/
Gas Cylinder Carrier
3700.00 3370.00 7379.20 7379.20 11079.20 10749.20
7 Computer Operator 3886.00 3757.00 7379.20 7379.20 11265.20 11136.20
8 Security Guard 3700.00 3370.00 7379.20 7379.20 11079.20 10749.20
9 Type Writing Instructor 4520.00 4302.00 7379.20 7379.20 11899.20 11681.20
Sl.No. Name of the Category Basic Wage VDA Total Wage
1 2 3 4 5
B COMMERCIAL ESTABLISHMENTS Zone-I Zone-II Zone-I Zone-II Zone-I Zone-II
1 Manager/ Field Officer/ Development Officer/
Security Officer/ Office Incharge/
Computer Programmer
5557.00 5138.00 7379.20 7379.20 12936.20 12517.20
2 Accountant/ Asst.Manager/ Sales Executive/
Supervisor/ Purchaser/ Store Keeper/ Agent/
Sales Promotion Employees
4722.00 4520.00 7379.20 7379.20 12101.20 11899.20
3 Salesman/ Stenographer/ Receptionist/
Auction Bider/ Tradesman/ Type Writer Instructor
4520.00 4302.00 7379.20 7379.20 11899.20 11681.20
4 Clerk/ Typist/Clerk-cum-Typist/ Godown Incharge/
Lineman/ Assistant Salesman/ Asst.Accountant/
Xerox Machine Operator
4102.00 3886.00 7379.20 7379.20 11481.20 11265.20
5 Weighman/ Kolgari 3886.00 3757.00 7379.20 7379.20 11265.20 11136.20
6 Peon/Attender/ Watchman/ Water Boy/ Helper/
Messenger/ Security Guard
3700.00 3370.00 7379.20 7379.20 11079.20 10749.20
7 Computer Operator 3886.00 3757.00 7379.20 7379.20 11265.20 11136.20

Madhya Pradesh

Updated: 31st March, 2023

Minimum wages revision

The Government of Madhya Pradesh, vide notification No. 6/11/MW/5/2015/ 11869-11999, dated, 31st March, 2023, has revised the minimum wages for all the Shops and Establishments with effect from 1st April, 2023 to 30th September, 2023 as below:
Class of employment Basic per month VDA per month Total per month
Unskilled 6,500 3,150 9,650
Semi-skilled 7,057 3,450 10,507
Skilled 8,435 3,450 11,885
Highly skilled 9,735 3,450 13,185

Gujarat

Updated: 29th March, 2023

Enforcement of ESI Provisions in Valsad district

The Central government, vide notification No- S.O. 1514(E), dated 29th March, 2023, has implemented following provisions of Employees’ State Insurance Act, 1948 in all the areas of Valsad district of Gujarat effective from 1st April, 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)
• 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, 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.

Kerala

Updated: 21st March, 2023

Minimum wages revision

The government of Kerala, vide notification No. DES/1036/2023-P3(1), dated, 21st March, 2023, has revised the minimum wages for Shops and Commercial Establishments effective from 1st January, 2023.

Chhattisgarh

Updated: 24th March, 2023

Minimum wages revision

The Government of Chhattisgarh, vide notification No. 8/NW/LC/2023/1968, dated, 24th March, 2023, has revised the minimum wages for Shops and Establishments effective from 1st April, 2023 to 30th Sept 2023 as below:
Class of Employment Zone Basic Per Month VDA Per Month Total Per Month
Unskilled Zone A 8320 2160 10480
Unskilled Zone B 8060 2160 10220
Unskilled Zone C 7800 2160 9960
Semi-skilled Zone A 8970 2160 11130
Semi-skilled Zone B 8710 2160 10870
Semi-skilled Zone C 8450 2160 10610
Skilled Zone A 9750 2160 11910
Skilled Zone B 9490 2160 11650
Skilled Zone C 9230 2160 11390
Highly Skilled Zone A 10530 2160 12690
Highly Skilled Zone B 10270 2160 12430
Highly Skilled Zone C 10010 2160 12170

Uttarakhand

Updated: 27th March, 2023

Minimum wages revision

The Government of Uttarakhand, vide notification No. 922/4-01/13, dated, 27th March, 2023, has revised the minimum wages for Shops and Establishments effective from 1st April, 2023 to 30th September, 2023 as below:
Class of Employment 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)
Basic VDA w.e.f 01-04-2023 Total Basic VDA w.e.f 01-04-2023 Total
Unskilled 8,331 1,560 9,891 8,213 1,560 9,773
Semi-skilled 8,924 1,560 10,484 8,788 1,560 10,348
Skilled 9,518 1,560 11,078 9,370 1,560 10,930
Clerical Category - I 10,520 1,560 12,080 10,328 1,560 11,888
Clerical Category - II 9,772 1,560 11,332 9,611 1,560 11,171

Tamil Nadu

Updated: 24th March, 2023

Enforcement of ESI provisions

The Central Government, vide notification No. S.O 1427(E), dated, 24th March, 2023, will be implementing following provisions of Employees’ State Insurance Act, 1948, in all the areas of Kanchipuram, Tirupattur, Tiruvannamalai, Viluppuram and Kallakurichi districts in addition to the already notified areas of the said district, in the state of Tamil Nadu, 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 4 (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.

Meghalaya

Updated: 24th March, 2023

Enforcement of ESI provisions

The Central Government, vide notification No. S.O 1426(E), dated, 24th March, 2023, will be implementing following provisions of Employees’ State Insurance Act, 1948, in all the areas of East Khasi Hills and Ri-Bhoi districts, in addition to the already notified areas of the said district, in the state of Meghalaya, 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.

India

Updated: 28th March, 2023

PAN and Aadhar linking

We would like to inform you that the deadline for linking PAN-AADHAR has been extended from 31st March, 2023 to 30th June, 2023 (link to access notification provided). We feel this would be the final extension beyond which the PAN will be inoperative and would have repercussions in deduction and remittances.

If PAN-AADHAR is not linked by 30th June 2023,
a) TDS shall be deducted at higher rate (Flat 20% on Gross salary or as per tax slab whichever is higher) as provided in the Income Tax Act.
b) No refunds will be made against such PANs.
c) interest shall not be payable on such refund for the period during which PAN remains inoperative.

Hence, we would like to keep you informed on the steps that needs to be carried out proactively that can ease the process within the next quarter.
Step1: Register on https://report.insight.gov.in (Guideline document from Income Tax department enclosed; click Read More button to access the file) to identify the list of employees (active) who have not yet linked PAN-AADHAR (Bulk verification available). This registration cannot be carried out by AscentHR directly as the process is linked to the company’s authorized signatory email ID and phone number.

Step2: Once the registration is successful, login and extract the data by clicking Compliance Check for Section 206AB & 206CCA at home page, the compliance check functionality page appears. Through the functionality, tax deductors or collectors can verify if any person (PAN) is a “Specified Person” as defined in Section 206AB & 206CCA.

The same can be done in two modes:
a) PAN Search: To verify for single PAN.
b) Bulk Search: To verify for PANs in Bulk

Step3: Generate the result which will be retrieved in (CSV format with the following details):
• Financial Year: Current Financial Year.
• PAN: As provided in the input. Status shall be “Invalid PAN” if provided PAN does not exist.
• Name: Masked name of the Person (as per PAN).
• PAN Allotment date: Date of allotment of PAN.
• PAN-Aadhar Link Status: Status of PAN-Aadhar linking for individual PAN holders as on date. The response options are Linked (PAN and Aadhar are linked), Not Linked (PAN & Aadhar are not linked), Exempt (PAN is exempted from PAN-Aadhar linking requirements as per Department of Revenue Notification No. 37/2017 dated 11th May 2017) or Not-Applicable (PAN belongs to non-individual person).
• Specified Person u/s 206AB & 206CCA: The response options are Yes (PAN is a specified person as per section 206AB/206CCA as on date) or No (PAN is not a specified person as per section 206AB/206CCA as on date).

Step4: Share the list with AscentHR or use the attached communication which contains the PAN & Aadhar linking steps to the applicable employees.

Note: This exercise might need to be carried out every month/ quarter for new joiners.

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.