West Bengal
Updated: 18th August, 2023
Election Holiday
Delhi
Updated: 24th August, 2023
Public holiday for G-20 summit
Haryana
Updated: 28th August, 2023
Minimum Wages Revision
Meghalaya
Updated: 19th July, 2023
Permission to keep Establishments open on all 365 days of the year
Karnataka
Updated: 7th August, 2023
Amendment to Factories Act in its application to Karnataka
• 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
· 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
| 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
| Categories of Employees | ||
|---|---|---|
| Unskilled | ||
| Semi-Skilled | ||
| Skilled | ||
| Highly Skilled | ||
Kerala
Updated: 18th July, 2023
Minimum Wages Revision
India
Updated: 24th July, 2023
ESIC clarifies on correction in date of birth as per Aadhaar details of IP/IW
India
Updated: 24th July, 2023
EPFO declares Rate of Interest for EPF members’ accounts for the year 2022-23
Chhattisgarh
Updated: 30th June, 2023
Proof of Aadhaar or Aadhaar authentication is mandatory for availing benefits under various labour welfare schemes
Andaman and Nicobar
Updated: 7th July, 2023
Minimum Wages Revision
| 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
Himachal Pradesh
Updated: 7th July, 2023
Minimum Wages Revision
| 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 |
Andhra Pradesh
Updated: 2nd June, 2023
Safety measures for Factories
Punjab
Updated: 2nd June, 2023
Permission to keep Shops and Commercial Establishments open on all the days of the year
Mizoram
Updated: 16th June, 2023
Revision of Minimum Wages
| 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
Haryana
Updated: 27th June, 2023
Revision in LWF contributions
| Employee contribution | 0.2 percent of the wages subject to a limit of Rs.31/- |
|---|---|
| Employer contributions | Twice the amount contributed by the employee |
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
India
Updated: 26th June, 2023
EPFO extension of last date for submission of application for pension on higher wages
Maharashtra
Updated: 26th June, 2023
Change of Bakrid holiday date
Kerala
Updated: 23rd May, 2023
Minimum Wages Revision
India
Updated: 14th June, 2023
EPFO guidelines for submission of Joint Request under para 26(6), while applying for pension on higher wages
• 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
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
| 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
India
Updated: 2nd June, 2023
Application for pension on higher wages to be assessed by EPFO within 20 days of the receipt
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
• 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
Himachal Pradesh
Updated: 20th May, 2023
Extension of closing hours
Bihar
Updated: 23rd May, 2023
Enforcement of ESI provisions in some districts
· Sections 38 (All applicable employees to be insured)
· Section 39 (All applicable members to Contribute)
· Section 40 (Principal employer to pay contributions in the first instance)
· Section 41 (Recovery of contributions to be done by the immediate employer)
· Section 42 (General provisions as to payment of contributions to be followed)
· Section 43 (Method of payment of contributions to be followed for all applicable members)
· Section 45A 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
| 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
| 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
| 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
Telangana
Updated: 15th May, 2023
Extension of permission to keep shops and establishments open on all the days of the year
India
Updated: 11th May, 2023
EPFO clarifies on method of calculating dues of members who apply to contribute on higher wages towards pension
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
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
Haryana
Updated: 26th April, 2023
Minimum Wages revision
| 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
Karnataka
Updated: 26th April, 2023
General Election holiday
Punjab
Updated: 24th March, 2023
Mandate to exhibit the name board in Gurmukhi script in Punjabi
Punjab
Updated: 24th March, 2023
Mandate to exhibit the name board in Gurmukhi script in Punjabi
Telangana
Updated: 1st April, 2023
Minimum Wages Revision
| 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
Jharkhand
Updated: 10th April, 2023
Minimum Wages Revision
| Class of Employment | Basic Per Day | Basic Per Month | VDA Per Day | VDA Per Month | Total Per Day | Total Per Month |
|---|---|---|---|---|---|---|
| Unskilled | 274.81 | 7145.06 | 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
· 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
Odisha
Updated: 5th April, 2023
Minimum wages revision
| 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
| 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
| 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
| 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
• 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
Chhattisgarh
Updated: 24th March, 2023
Minimum wages revision
| 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
| 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
· 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
• 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
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: 14
Tax on Profession, Trades, Callings and Employments (Amendment) Act, 2023
1. Penalty for escaped tax on wilful non-disclosure of information, or attempt to evade the tax by the employer, has been revised to “equal to one hundred percent”, instead of “one and half times” of the escaped tax.
2. Simple Interest on defaulted professional tax by the employer under Section 11 (2) has been revised to “one and half percent” from “one and a quarter percent” per month.
3. Penalty for non- payment of Tax within required time as specified in the notice of demand has been revised to “equal to ten percent” instead of “not exceeding fifty percent”. This penalty will be in addition to interest payable as mentioned in point no.2 above.
4. Minimum salary per month for deducting professional tax has been increased from Rs.15,000 to Rs.25,000, per month. Professional Tax will be Rs.200 per month, if salary or wage for a month is Rs.25,000 or above.
5. Fees for registration or annual fee under Karnataka Goods and Service Tax Act, 2017 will be Rs.2500/- per annum.
Gujarat
Updated: 13
Enforcement of ESI provisions in Gandhinagar
Andhra Pradesh
Updated: 10
Holiday for Ugadi and Vinayaka Chavithi under NI Act
Tamil Nadu
Updated: 27
Minimum Wages revision
Kerala
Updated: 20
Labour officials’ order to include “personal pay” while calculating gratuity
"Wages" means all emoluments which are earned by an employee while on duty, or on leave in accordance with the terms and conditions of his employments and which are paid or are payable to him in cash and includes dearness allowance, but does not include any bonus, commission, house rent allowance, overtime wages and any other allowance. Based on the above definition, employers usually consider only Basic wages and Dearness allowances for calculating gratuity amount. All other allowances are being excluded. The above method of calculating gratuity was questioned by one of the ex-employees of HDFC Bank before the controlling authority in Kerala under Payment of Gratuity Act(controlling authority is the one who is appointed by the appropriate Government for the administration of the Payment of Gratuity Act). The said petition was filed by an ex-employee of HDFC, arguing that the employer must also include “personal pay” while calculating his gratuity and not just his basic pay. The petitioner contested that “personal pay”, which is included in his salary, is a part of his basic wage and not allowances, to exclude as per the definition of wages under Payment of Gratuity Act. The Controlling authority, relying on the above definition of wages, passed an order in favour of the petitioner. The controlling authority pointed out in its order that, the term used by the employer is “personal pay” instead of “personal allowances”, hence personal pay becomes a part of the wages since it is not allowances, to be excluded as per the definition of “wages” under Payment of Gratuity Act. The controlling authority, in its order, asked HDFC to pay an additional sum of Rs.7.22 lakh with 10% simple interest over and above Rs.5.95 lakh, which was already paid to the employee as gratuity. The order was passed in July 2022, but it was communicated to the bank and the petitioner only on 20th January, 2023. HDFC Bank, after receiving the order, has decided to file an appeal against the order, which is communicated to the petitioner by HDFC management. It is to be noted that if this order is upheld by higher authorities/judiciary and if the wage components are not clearly defined by the company, it may bring more burden on the companies by compelling them to pay more amount of gratuity to the employees who are entitled to receive gratuity.
Kerala
Updated: 13
Minimum Wages Revision
Karnataka
Updated: 7
Regional PF office Bangalore Central insists to submit joint declaration for voluntary contributions
Para 26(6) “Notwithstanding anything contained in this paragraph [an officer not below the rank of an Assistant Provident Fund Commissioner] may, on the joint request in writing, of any employee of a factory or other establishment to which this Scheme applies and his employer, enrol such employee as a member or allow him to contribute more than rupees [fifteen thousand rupees] of his pay per month if he is already a member of the Fund and thereupon such employee shall be entitled to the benefits and shall be subject to the conditions of the Fund, provided that the employer gives an undertaking in writing that he shall pay the administrative charges payable and shall comply with all statutory provisions in respect of such employee.” Para 29(2) “The contribution payable by the employee under the Scheme, shall be equal to the contribution payable by the employer in respect of such employee: Provided that in respect of any employee to whom the Scheme applies, the contribution payable by him may, if he so desires, be an amount exceeding [ten per cent] or [twelve per cent], as the case may be, of his basic wages, dearness allowance and retaining allowance (if any) subject to the condition that the employer shall not be under an obligation to pay any contribution over and above his contribution payable under the Act”.
Based on the above provisions, Regional PF office Bangalore Central had categorised three types of VPF as below:
• PF contribution beyond the wage ceiling limit of Rs. 15000/- by the Employer or by the Employee or by both.
• PF contribution on higher rate than the statutory limit of 12% as the case may be by the Employer or by the Employee or by both.
• VPF due to combined reason as above. Regional PF office Bangalore Central, has again, vide email dated 7th March, 2023, instructed all the employers registered under Bengaluru Central Office to submit the joint declaration as explained above specifically under para 26(6), it is for enrolling such new employees whose EPF wages exceeds Rs. 15000/- per month. This joint declaration under para 26(6) is particularly being asked for employees who have joined on or after November 2022.
The said joint declaration formats circulated by Regional Office Bangalore Central are enclosed herewith.
Karnataka
Updated: 10
Minimum wages revision
India
Updated: 20
EPFO guidelines on opting higher pension dated 20th February, 2023
➢ 16th November 2023 on Supreme Court Judgement - 4th November 2022
➢ 5th January 2023 on the Circular issued by PF office - 29th December 2022
➢ 10th February 2023 on the Circular issued by PF office - 25th January 2023 The Employees’ Provident Fund Organisation has issued circular dated 20th February, 2023 to its regional offices with instructions to implement the 4th November, 2023 Hon’ble Supreme Court verdict on higher pension. Following are the key highlights of the circular:
1. Eligibility:
Employees who would be eligible to opt for higher pension and who would have to submit joint declaration under Para 11(3) and 11(4) are:
a) Employees and employers who had contributed above the wage ceiling limit of Rs. 5000/ 6500 under Para 26(6) of Employees’ Provident Fund Scheme, and
b) Did not exercise joint option under Para 11(3) of the Employees’ Pension Scheme. Para 11(3) of the Employees’ Pension Scheme was deleted effective 1st September, 2014,
c) And were members of the Employees’ Pension Scheme prior to 1st September, 2014 and continued to be member post on or after 1st September, 2014. 2. Modalities to be noted by eligible employees
a) Format would be specified for the joint option along with the disclaimer by Provident Fund office b) Joint option would contain explicit consent of the employee in case of:
✓ Transfer of balance from the employer contribution account to Employees’ Pension Scheme account
a) Upon receipt of the joint option from employee, the same would be registered and logged digitally at the PF office b) Receipt number of the joint option would be provided to the applicant c)The logged application is routed to the employer login for approval through DSC / e-sign d) Employer to verify the joint option 4. Following would be the verification process at the Provident Fund Department
a) Verification of document along with checking of calculations with respect to transfer in Employees’ Pension Scheme would be conducted by concerned dealing assistant b) Post the above verification, Dealing Assistant transfers the document to section supervisor/ accounts officer who further verify the documents and calculations. Discrepancies if any are marked before transferring the documents to APFC / RC II c) APFC / RC II shall verify each case before approving / rejecting. The status of the documents would be intimated to the applicant through email / post while efforts would be made to intimate through phone / SMS Ascent Comments
Point 5, of the attached notification warrants for 3 mandatory conditions to be met, this has been explained in the eligibility section above. The first condition states of contributions to provident fund on higher wages under Para 26(6). Below is the extract of Para 26(6) of Employees’ Provident Funds Scheme, 1952 [Notwithstanding anything contained in this paragraph [an officer not below the rank of an Assistant Provident Fund Commissioner] may, on the joint request in writing, of any employee of a factory or other establishment to which this Scheme applies and his employer, enrol such employee as a member or allow him to contribute more than rupees [fifteen thousand rupees] of his pay per month if he is already a member of the Fund and thereupon such employee shall be entitled to the benefits and shall be subject to the conditions of the Fund, provided that the employer gives an undertaking in writing that he shall pay the administrative charges payable and shall comply with all statutory provisions in respect of such employee.] Reading of the above provides directive that declaration under Para 26(6) joint option in writing has to be provided at the time of opting to contribute on higher wager towards provident contributions. We are enquiring with the PF department on the above to be clear on the communication that needs to be sent to employees from your organization. The release of joint option would provide clarity in this regard and also on the timelines for submission Kindly expect another update on this matter in the next couple of days.
Tamil Nadu
Updated: 9
Election Holiday in Erode
Kerala
Updated: 21
Minimum Wages revision
Kerala
Updated: 22
Minimum Wages revision
India
Updated: 25
EPFO issues further guidelines with regard to pension on higher wages for members
· The Employees who had retired before 1st September, 2014 upon exercising the option to contribute on salary exceeding 6500/- will be covered by the provisions prior to the amendment of 2014. That is, pensionable salary shall be based on such higher salary on which the contributions were paid. Subsequent to this judgement EPFO head office, vide circular No- Pension/2022/54877/15149, dated 29th December, 2022 had circulated a detailed guidelines to all its field functionaries to comply with the judgement. An alert of the same was circulated by AscentHR on 5th January, 2023. Now, EPFO head office have re-examined the case of pension on higher wages of employees who had retired prior to 1st September, 2014 in light of the above judgement of the Hon’ble Supreme Court and issued further guidelines to all its field functionaries, vide circular No- Pension/2022/55893/15785, dated 25th January, 2023. Some of the salient features of the guidelines are as below:
· The EPFO has implemented the direction of the Hon’ble Supreme Court in RC Gupta & others et., Vs. Regional Provident Fund Commissioner, Employees’ Provident Fund Organisation & Others et., dated 4th October, 2016 with regard to the employees who had contributed on higher wages under Para 26(6) of EPF Scheme, and had further exercised their option under proviso to erstwhile para 11(3) prior to their retirement, and their joint option request under the proviso to paragraph 11(3) was explicitly denied by concerned office of the RPFC and/or contribution on higher salary was refunded/diverted back to provident fund accounts.
· In respect of employees who had retired prior to 1st September, 2014 without exercising any option under Para 11(3) or the pre-amended scheme, and have been granted pension on higher wages, their cases need to be re-examined to ensure that they are not given higher pension from the month of January 2023 onwards. Pension in such cases may be immediately restored to pension on wages up to the ceiling of Rs. 5000/- or Rs. 6500/.
· Before revising any pension entitlement, an advance notice will be issued to the pensioner so that he/she has an opportunity to prove the exercise of option under Para 11(3) before his retirement prior to 1st September, 2014. Further, any recovery which may arise after such revision should be done in a staggered and persuasive manner. The RPFC-I/ officer in charge of the region will be the competent authority to re-determine the pension entitlement and initiate recovery, if any. Field functionaries should take up most care to identify cases where higher pension was granted on account of the judgment of any court. In such cases, a favourable order shall be obtained from the concerned court citing the order of the Supreme Court dated 4th November, 2022 in the case of EPFO Vs. Sunil Kumar.B before proceeding with stopping/restoration of pension to wages up to ceiling of Rs.5,000/- or Rs.6,500/-.
Punjab
Updated: 3
Mandate to display the name board in Punjabi
Tripura
Updated: 16
Election Holiday
West Bengal
Updated: 30
Bye-Election Holiday
West Bengal
Updated: 1
Obtaining of Certificate of Enlistment (Trade License) from e-District portal
Maharashtra
Updated: 1
Revision of Minimum Wages
| Class of Employment | Zone | Basic Per Month | Special Allowance Per Month (VDA) | 5% HRA Per Month | Total Per Month |
|---|---|---|---|---|---|
| Unskilled | Zone I | 10021.00 | 2444.00 | 623.25 | 13088.25 |
| Semi-skilled | Zone I | 10856.00 | 2444.00 | 665.00 | 13965.00 |
| Skilled | Zone I | 11632.00 | 2444.00 | 703.80 | 14779.80 |
| Unskilled | Zone II | 9425.00 | 2444.00 | 593.45 | 12462.45 |
| Semi-skilled | Zone II | 10260.00 | 2444.00 | 635.20 | 13339.20 |
| Skilled | Zone II | 11036.00 | 2444.00 | 674.00 | 14154.00 |
| Unskilled | Zone III | 8828.00 | 2444.00 | 563.60 | 11835.60 |
Puducherry
Updated: 12
Online filing of application under CLRA Act by Factories
West Bengal
Updated: 16
Revision of Minimum Wages
| Class of employment | |
|
|---|---|---|
| Zone A | Zone B | |
| Unskilled | 9784 | 8695 |
| Semi-Skilled | 10763 | 9562 |
| Skilled | 11840 | 10519 |
| Highly Skilled | 13023 | 11573 |
West Bengal
Updated: 2
Registration under Professional Tax through single window Silpasathi
Karnataka
Updated: 16
Karnataka extends the last date for payment of LWF contributions
Goa
Updated: 20
Minimum Wages Revision
| Class of Employment | Zone | Basic Per Day | VDA Per Day | Total Per Day | Total Per Month |
|---|---|---|---|---|---|
| Unskilled | Zone A | 310 | 92 | 402 | 10452 |
| Zone B | 307 | 92 | 399 | 10374 | |
| Clerical | Zone A | 423 | 92 | 515 | 13390 |
| Zone B | 417 | 92 | 509 | 13234 | |
| Semi-Skilled | Zone A | 368 | 92 | 460 | 11960 |
| Zone B | 363 | 92 | 455 | 11830 | |
| Skilled | Zone A | 423 | 92 | 515 | 13390 |
| Zone B | 417 | 92 | 509 | 13234 |
Punjab
Updated: 10
Enforcement of ESI provisions in Ferozepur
• Section 39 (all applicable members to Contribute)
• Section 40 (Principal employer to pay contributions in the first instance)
• Section 41 (Recovery of contributions to be done by the immediate employer)
• Section 42 (General provisions as to payment of contributions to be followed)
• Section 43 (Method of payment of contributions to be followed for all applicable members)
• Sections 45A to 45H (Determination of contributions in certain cases, appellate authority, recovery of contributions, issue of certificate to the recovery officer, recovery officer to whom certificate is to be forwarded, validity of certificate and amendment thereof, stay of proceedings under certificate and amendment or withdrawal thereof, other mode of recovery, and application of certain provisions of the Income Tax Act)
• Section 46 (Benefits) to Section 73 (Employer not to dismiss or punish employee during period of sickness, etc.) of Chapter V;
• Section 74 (Constitution of Employees’ Insurance Court)
• Section 75 (Matters to be decided by the Employees’ Insurance Court)
• Sub-sections (2) to (4) of section 76 (Institution of proceedings, etc.), section 80 (Benefits are not admissible unless claimed in time), section 82 (Appeal), and section 83 (Stay of payment for pending appeal) of Chapter VI.
Sikkim
Updated: 14
Holiday list for 2023
Meghalaya
Updated: 15
Holiday list for 2023
Ladakh
Updated: 26
Holiday list 2023
Jammu and Kashmir
Updated: 30
Holiday list for 2023
Lakshadweep
Updated: 20
Holiday list 2023
Andaman and Nicobar
Updated: 29
Minimum Wages Revision
| Category of employees | Minimum wages per day | Minimum wages per month |
|---|---|---|
| Unskilled | 529 | 13754 |
| Semiskilled/unskilled supervisor | 586 | 15236 |
| Skilled/Clerical | 671 | 17446 |
| Highly skilled | 729 | 18954 |
India
Updated: 23
Discontinuation of NEEM Scheme
A copy of the letter is attached for your reference.
India
Updated: 29
EPFO Head office instructs all their field functionaries to comply with the judgement of Hon’ble Supreme Court on Pension Amendment Scheme
• The member who had contributed to EPF on more than prevalent wage ceiling limit of Rs. 5000/- or 6500 as the case may be under para 26(6) of Employees’ Provident Fund Scheme.
• The member who had exercised the joint option to contribute on higher wages to Employees’ Pension Scheme under para 11(3) of the Employees’ Pension Scheme.
• The members whose above said option has been declined by EPFO. Note: Extract of Para 26 (6) of Employees’ Provident Fund Scheme and Para 11(3) of Employees’ Pension Scheme is enclosed for your reference.
Para 26 (6) of Employees’ Provident Fund Scheme (prior to September, 2014 amendment) Notwithstanding anything contained in this paragraph [an officer not below the rank of an Assistant Provident Fund Commissioner] may, on the joint request in writing, of any employee of a factory or other establishment to which this Scheme applies and his employer, enroll such employee as a member or allow him to contribute more than rupees [six thousand five hundred rupees] of his pay per month if he is already a member of the Fund and thereupon such employee shall be entitled to the benefits and shall be subject to the conditions of the Fund, provided that the employer gives an undertaking in writing that he shall pay the administrative charges payable and shall comply with all statutory provisions in respect of such employee. Para 11 (3) of Employees’ Pension Scheme (prior to September, 2014 amendment) The Maximum Pensionable salary shall be limited to (rupees six thousand and five hundred i.e. Rs. 6,500) per month:
[provided that if at the option of the employer and employee, contribution paid on salary exceeding (rupees sis thousand and five hundred i.e. Rs. 6,500) per month from the date of commencement of this Scheme or from the date salary exceeds (rupees six thousand and five hundred i.e. Rs. 6,500) whichever is later, and 8.33 percent share of the employers thereof is remitted into the Pension Fund, pensionable salary shall be based on such higher salary] The process to apply for higher option is as follow, while reading the above, kindly note that currently there is no online option facility provided by the EPFO:
• Commissioner may specify the format by which a member can apply.
• In case of transfer of funds from exempted PF trust to pension fund of EPFO, an undertaking of the trustee shall be submitted. The undertaking shall be to the effect that due contribution along with interest up to the date of payment, will be deposited within the specified period.
• The application must contain following documents:
1. Proof of joint option to contribute on higher wages to EPF under para 26 (6) of the Employees’ Provident Fund Scheme duly verified by the employer.
2. Proof of joint option to contribute on higher wages to EPS under para 11 (3) of the Employees’ Pension Scheme duly verified by the employer.
3. Proof of remittance in PF on higher wages exceeding the prevalent wage ceiling of Rs. 5000/6,500.
4. Proof of remittance in Pension Fund on higher wages exceeding the prevalent wage ceiling of Rs. 5000/6,500, if any.
5. Written refusal of APFC or any other higher authority of EPFO to such request/remittance. After receiving the application in specified manner within specified time period, it will be dealt with following manner by the Regional PF commissioner:
• Each application will be registered and digitally logged in the URL facility provided.
• Receipt number will be provided to the applicant.
• The application will be land into employer’s login whose verification with e-sign will be essential for further process.
• As far as possible, each application will be converted in to e-file.
• After examining the application, the OIC will dispose it by passing a speaking order that shall be intimated to the applicant through e-mail/post or by any other suitable method. However, Employees’ Pension (1995) Co-ordination Committee (national organisation) has raised objections to the above said circular of EPFO and requested to withdraw the circular, there is no outcome as on date of such objection. AscentHR Comment: Supporting document asked by EPFO to apply for higher pension is the proof of option opted under para 26(6) and para 11(3) of the EPF and EPS scheme respectively. While this provision existed, this was not exercised by most of the members and hence would act a deterrent factor for members to claim such a benefit. This factor is included basis the term “entitled employees” as used in the Hob’ble SC judgement, and was highlighted in our previous Alert dated 16th November, 2022 – a copy of the same is attached as a PDF file for your reference.
Delhi
Updated: 28
Advisory to Principal Employers and Contractors to register on the EPFO Portal
Madhya Pradesh
Updated: 19
Holiday List 2023
Madhya Pradesh
Updated: 15
Enforcement of ESI provisions in Sehore, Shajapur and Guna districts
• Section 39 (all applicable members to Contribute)
• Section 40 (Principal employer to pay contributions in the first instance)
• Section 41 (Recovery of contributions to be done by the immediate employer)
• Section 42 (General provisions as to payment of contributions to be followed)
• Section 43 (Method of payment of contributions to be followed for all applicable members)
• Section 45A to 45H (Determination of contributions in certain cases, appellate authority, recovery of contributions, issue of certificate to the recovery officer, recovery officer to whom certificate is to be forwarded, validity of certificate and amendment thereof, Stay of proceedings under certificate and amendment or withdrawal thereof, other mode of recovery, application of certain provisions of the Income Tax Act)
• Section 46 (Benefits) to Section 73 (Employer not to dismiss or punish employee during period of sickness, etc.) of Chapter V; and
• Section 74 (Constitution of Employees’ Insurance Court)
• Section 75 (Matters to be decided by the Employees’ Insurance Court)
• Sub-sections (2) to (4) of section 76 (Institution of proceedings, etc.), section 80 (Benefits are not admissible unless claimed in time), section 82 (Appeal) and section 83 (Stay of payment for pending appeal) of Chapter VI.
Andhra Pradesh
Updated: 15
Holiday List 2023
Chandigarh
Updated: 16
Holiday List 2023
Punjab
Updated: 13
Holiday List 2023
Telangana
Updated: 12
Hyderabad (Twin Cities) Holiday List 2023
Telangana
Updated: 12
Holiday list 2023
Haryana
Updated: 9
Exemption from Section 52 (1) of the Factories Act, 1948 (Election Holiday)
Haryana
Updated: 9
Election Holiday
Andhra Pradesh
Updated: 6
Holiday List 2023
Tamil Nadu
Updated: 2
Labour Welfare Fund contribution rate revised
• Employee Contribution – Rs. 20/-
• Employer Contribution – Rs. 40/-
• Total Contribution – Rs 60/-
Andhra Pradesh
Updated: 24
Holiday List 2023
Tripura
Updated: 17
Holiday List 2023
India
Updated: 4
Supreme Court decision which upholds Pension (Amendment) Scheme 2014
Gujarat
Updated: 5th November, 2022
Holiday List 2023
Sikkim
Updated: 14th September, 2022
Minimum Wages revision
| Category of workers | Existing rates of daily wages | Revised rates of daily wage |
|---|---|---|
| Unskilled | Rs 300/- | Rs 500/- |
| Semiskilled | Rs 320/- | Rs 520/- |
| Skilled | Rs 335/- | Rs 535/- |
| Highly-skilled | Rs 365/- | Rs 565/- |
Chandigarh
Updated: 2nd November, 2022
Minimum Wages revision
| Categories | Daily | Monthly | Daily | Monthly |
|---|---|---|---|---|
| Old Rate 01/04/2022 to 30/09/2022 (In Rs) | Old Rate 01/04/2022 to 30/09/2022 (In Rs) | New Rate 01/10/2022 to 31/03/2023 (In Rs) | New Rate 01/10/2022 to 31/03/2023 (In Rs) | |
| Unskilled | 458.00 | 11895.00 | 486.00 | 12623.00 |
| Semiskilled-II | 463.00 | 12045.00 | 491.00 | 12773.00 |
| Semiskilled-I | 467.00 | 12145.00 | 495.00 | 12873.00 |
| Skilled-II | 475.00 | 12345.00 | 503.00 | 13073.00 |
| Skilled-I | 483.00 | 12570.00 | 511.00 | 13298.00 |
| Highly Skilled | 499.00 | 12970.00 | 527.00 | 13698.00 |
| Class III(Staff) | 468.00 | 12170.00 | 496.00 | 12898.00 |
| Class II(Staff) | 474.00 | 12320.00 | 502.00 | 13048.00 |
| Class I(Staff) | 488.00 | 12680.00 | 516.00 | 13408.00 |
Haryana
Updated: 4th November, 2022
Election holiday
Odisha
Updated: 1st November, 2022
Holiday List for 2023
Andhra Pradesh
Updated: 31st October, 2022
Retail enterprises (Shops) permitted to remain open on all days of the year
Himachal Pradesh
Updated: 28th October, 2022
Election holiday
The holiday is applicable for those employees who have the right to cast vote for the General Election of H.P Vidhan Sabha - 2022 to be held on the said date. Refer to the notification for further details.
Haryana
Updated: 28th October, 2022
Election holiday
This is applicable to those employees who have the right to vote for the General Election of the members of Zila Parisads and Panchayat Samitis to be held on the said dates for the districts of Ambala, Charkhi Dadri, Gurugram, Karnal, Kurukshetra, Rewari, Rohtak, Sirsa, and Sonipat. Refer to the notification for further details.
Telangana
Updated: 31st October, 2022
Election holiday
Industrial undertakings or Shops and Establishments which are working on shift basis can declare holiday only for the shift during which the polling is taking place.
Refer to the notification for further details.
Puducherry
Updated: 27th October, 2022
Permission for Shops and Establishments employing 10 or more employees to open 24X7
The notification also prescribes certain terms and conditions for employing women between 8.00 pm to 6.00 am.
This permission has been granted for a period of three years with effect from the date of publication of this notification, unless it is revoked. Refer to the attached notification for further details.
Kerala
Updated: 20th October, 2022
Minimum wages revision
Andhra Pradesh
Updated: 25th October, 2022
Conditions for employing women in the night shift in factories
Refer to the circular for further details.
Kerala
Updated: 26th October, 2022
Holiday List for 2023
Refer to the notification for further details.
Puducherry
Updated: 13th October, 2022
Holiday List for 2023
Refer to the notification for further details.
Himachal Pradesh
Updated: 10th October, 2022
Holiday List for 2023
Refer to the notification for further details.
Haryana
Updated: 14th October, 2022
Minimum Wages Revision
| Category | Qualification and experience | Basic Per Day | Basic Per Month | Total Per Month effective from 1st January - 2022 | VDA Changes effective from 1st July 2022 | Total Per Month effective from 1st July 2022 | Per day wages from 1st July 2022 |
|---|---|---|---|---|---|---|---|
| Unskilled | Not Applicable | 292.31 | 7600.00 | 10098.88 | 144.40 | 10243.28 | 393.97 |
| Semi-Skilled Class A | Not Applicable | 306.92 | 7980.00 | 10603.78 | 151.62 | 10755.40 | 413.67 |
| Semi-Skilled Class B | Not Applicable | 322.27 | 8379.00 | 11133.96 | 159.20 | 11293.16 | 434.35 |
| Skilled Class A | Not Applicable | 338.38 | 8797.95 | 11690.67 | 167.16 | 11857.83 | 456.07 |
| Skilled Class B | Not Applicable | 355.30 | 9237.85 | 12272.21 | 175.52 | 12450.73 | 478.87 |
| Highly Skilled | Not Applicable | 373.07 | 9699.74 | 12888.97 | 184.29 | 13073.26 | 502.82 |
| Clerical And General Staff | Below Matriculation | 306.92 | 7980.00 | 10603.78 | 151.62 | 10755.40 | 413.67 |
| Clerical And General Staff | Graduate Or Above | 338.38 | 8797.95 | 11690.67 | 167.16 | 11857.83 | 456.07 |
| Clerical And General Staff | Junior Scale Stenographer | 338.38 | 8797.95 | 11690.67 | 167.16 | 11857.83 | 456.07 |
| Clerical And General Staff | Matriculation But Not Graduate | 322.27 | 8379.00 | 11133.96 | 159.20 | 11293.16 | 434.35 |
| Clerical And General Staff | Personal Assistant | 373.07 | 9699.74 | 12888.97 | 184.29 | 13073.26 | 502.82 |
| Clerical And General Staff | Private Secretary | 391.72 | 10184.73 | 13533.42 | 193.51 | 13726.93 | 527.96 |
| Clerical And General Staff | Senior Scale Stenographer | 355.30 | 9237.85 | 12275.21 | 175.52 | 12450.73 | 478.87 |
| Clerical And General Staff | Steno Typist | 322.27 | 8379.00 | 11133.96 | 159.20 | 11293.16 | 434.35 |
| Data Entry Operator | Not Applicable | 338.38 | 8797.95 | 11690.67 | 167.16 | 11857.83 | 456.07 |
| Driver | Light Vehicle | 355.30 | 9237.85 | 12275.21 | 175.52 | 12450.73 | 478.87 |
| Driver | Heavy Vehicle | 373.07 | 9699.74 | 12888.97 | 184.29 | 13073.26 | 502.82 |
| Security Guard | Without Weapon | 306.92 | 7980.00 | 10603.78 | 151.62 | 10755.40 | 413.67 |
| Security Guard | With Weapon | 355.30 | 9237.85 | 12275.21 | 175.52 | 12450.73 | 478.87 |
Goa
Updated: 19th October, 2022
Holiday list for 2023
• Holidays for Government offices are specified in Annexure I, II, and III.
• Holidays for Commercial and Industrial workers are specified in Annexure IV.
• Holidays under Negotiable Instruments Act, 1881 are specified in Annexure V.
Refer to the notification for further details.
Tamil Nadu
Updated: 13th October, 2022
Enforcement of ESI provisions in Chengalpattu and Karur districts
• Sections 38 (All applicable employees to be insured)
• Section 39 (All applicable members to contribute)
• Section 40 (Principal employer to pay contributions in the first instance)
• Section 41 (Recovery of contributions to be done by the immediate employer)
• Section 42 (General provisions as to payment of contributions to be followed)
• Section 43 (Method of payment of contributions to be followed for all applicable members)
• Section 45A (Determination of contributions in certain cases to be done)
• Section 45H (Application of certain provisions of the Income-Tax Act) of Chapter IV
• Section 46 (Benefits) to Section 73 (Employer not to dismiss or punish employee during period of sickness, etc.) of Chapter V
• Section 74 (Constitution of Employees’ Insurance Court), and Section 75 (Matters to be decided by the Employees’ Insurance Court), sub-sections (2) to (4) of section 76 (Institution of proceedings, etc.), section 80 (Benefits are not admissible unless claimed in time), section 82 (Appeal) and section 83 (Stay of payment for pending appeal) of Chapter VI.
Tamil Nadu
Updated: 11th October, 2022
Holiday list for 2023
West Bengal
Updated: 21st October, 2022
Holiday list for 2023
Bihar
Updated: 31st August, 2022
Holiday list for 2023
Refer to the notification for further details.
Delhi
Updated: October, 2022
Exemption for warehouses from opening and closing hours, and close day
Section 15 and 16 of the said Act lay down certain conditions on Shops and Commercial Establishments with respect to opening and closing hours and close day. Extract of section 15 and 16 of the Delhi Shops and Establishments Act, 1954 is provided below for your reference:
15. Opening and closing hours of shops and commercial establishments
(1) No shop or commercial establishment on any day, be opened earlier than such hour or closed later than such hour, as may be fixed by the Government by general or special order made in that behalf. Provided that any customer who was being served or was waiting to be served in any shop or commercial establishment at the closing hour so fixed may be served during the period of fifteen minutes immediately following such hour.
(2) Before making an order under sub-section (1), the Government shall hold an inquiry in such manner as may be prescribed.
(3) The Government may, for the purposes of this section, fix different opening hours and different closing hours for different classes of shops or commercial establishments or for different areas or for different times of the year.
16. Close day
(1) Every shop and commercial establishment shall remain closed on a close day.
(2) In addition to the close day, every shop and commercial establishment shall remain closed on three of the National holidays each year as the Government may [by notification in the Official Gazette] specify.
(3) (i) [The Government may, by notification in the Official Gazette, specify a close day for the purposes of this section and different days may be specified for different classes of shops or commercial establishments or for different areas.
(ii) Notwithstanding anything contained in sub-section (1), the occupier of any shop or a commercial establishment may, open his shop or commercial establishment on a close day, if such a day happens to coincide with a religious festival, "or the Mahurat day", the day of the commencement of the financial year of the establishment concerned, provided a notice to this effect has been given to the Chief Inspector at least twenty-four hours before the close day and that in lieu thereof the shop or the commercial establishment is closed on either of the two days immediately preceding or following that close day.
As per the amendment, the above referred provisions of Delhi Shops and Establishments Act, 1954 will not be applicable for Warehouses in NCT of Delhi.
Telangana
Updated: 19th October, 2022
Deepavali holiday
Earlier the Government of Telangana, vide order No. G.O.Rt.No.2619, G.A.(SPL.E) Dept, dated 26th November, 2021, had declared 25th October, 2022 as holiday on account of Deepavali.
Jharkhand
Updated: 19th September, 2022
Minimum wages revision
| Class of Employment | Basic Per Day | Basic Per Month | VDA Per Day | VDA Per Month | Total Per Day | Total Per Month |
|---|---|---|---|---|---|---|
| Unskilled | 274.81 | 7145.06 | 59.33 | 1542.62 | 334.14 | 8687.68 |
| Semi-Skilled | 287.90 | 7485.40 | 62.15 | 1616.10 | 350.06 | 9101.50 |
| Skilled/Clerical | 379.51 | 9867.26 | 81.93 | 2130.34 | 461.45 | 11997.60 |
| Highly Skilled | 438.39 | 11398.14 | 94.65 | 2460.85 | 533.04 | 13858.991 |
Jammu and Kashmir
Updated: 12th October, 2022
Minimum wages revision
| Class of Employment | Total Per Day | Total Per Month |
|---|---|---|
| Unskilled | 311 | 8086 |
| Semi-Skilled | 400 | 10400 |
| Skilled | 483 | 12558 |
| Highly Skilled | 552 | 14352 |
| Administrative / Ministerial | 449 | 11674 |
Delhi
Updated: 14th October, 2022
Minimum wages revision
| Employee Category | Minimum rates of wages | |||
|---|---|---|---|---|
| Basic per month | VDA Per Month | Total per Day | Total per Month | |
| Unskilled | 14842 | 1950 | 646 | 16792 |
| Semi-Skilled | 16341 | 2158 | 712 | 18499 |
| Skilled | 17991 | 2366 | 783 | 20357 |
| Clerical And Supervisory Staff - Non Matriculate | 16341 | 2158 | 712 | 18499 |
| Clerical And Supervisory Staff - Matriculate but not graduate | 17991 | 2366 | 783 | 20357 |
| Clerical And Supervisory Staff - Graduate and above | 19572 | 2574 | 852 | 22146 |
Dadra and Nagar Haveli and Daman and Diu
Updated: 10th October, 2022
Direction on payment of bonus
Employers are also directed to maintain the prescribed statutory registers and to submit the Annual Return in Form “D” under Payment of Bonus Act, 1965 immediately after making the payment of bonus to the employees.
Refer to the circular for further details.
Telangana
Updated: 13th October, 2022
Conditions for employing women in night shift in establishments
If any establishment fails to comply with the specified conditions, it may lead to cancellation of the Registration Certificate and/or withdrawal of the said exemption granted in respect of such establishment.
Refer to the notification for more details.
Punjab
Updated: 11th October, 2022
Minimum Wages Revision
1. From 1st March, 2021 to 31st August, 2021 (rates are mentioned below)
2. From 1st September, 2021 to 28th February, 2022 (rates are mentioned below)
3. From 1st March, 2022 to 31st August, 2022 (rates are mentioned below); and,
4. From 1st September, 2022 (rates are mentioned below)
Prior to the release of this notification, the Punjab Labour department last revised the minimum wage rates, vide notification No. ST/17065, dated 30th November, 2021 with effect from 1st September, 2020 to 28th February, 2021.
Subsequently, no other notifications have been released until 11th October, 2022 and the current notification has amended the rates of minimum wages for the block periods as mentioned below:
| With effect from 1st March, 2021 to 31st August, 2021 | ||
| Class of Employment | Total Per Day | Total Per Month |
|---|---|---|
| Unskilled | 361.52 | 9399.73 |
| Semi-Skilled | 391.52 | 10179.73 |
| Skilled | 426.02 | 11076.73 |
| Highly Skilled | 465.72 | 12108.73 |
| With effect from 1st September, 2021 to 28th February, 2022 | ||
| Class of Employment | Total Per Day | Total Per Month |
| Unskilled | 361.52 | 9399.73 |
| Semi-Skilled | 391.52 | 10179.73 |
| Skilled | 426.02 | 11076.73 |
| Highly Skilled | 465.72 | 12108.73 |
| With effect from 1st March, 2022 to 31st August, 2022 | ||
| Class of Employment | Total Per Day | Total Per Month |
| Unskilled | 367.00 | 9542.18 |
| Semi-Skilled | 397.00 | 10322.18 |
| Skilled | 431.50 | 11219.18 |
| Highly Skilled | 471.19 | 12251.18 |
| With effect from 1st September, 2022 | ||
| Class of Employment | Total Per Day | Total Per Month |
| Unskilled | 381.06 | 9907.68 |
| Semi-Skilled | 411.06 | 10687.68 |
| Skilled | 445.56 | 11584.68 |
| Highly Skilled | 485.25 | 12616.68 |
Uttar Pradesh
Updated: 30th September, 2022
Minimum Wages Revision
| Class of Employment | Basic Per Month | VDA Per Month WEF 01-10-2022 to 31-03-2023 | Total Per Month | Total Per Day |
|---|---|---|---|---|
| Unskilled | 5750.00 | 3993.00 | 9743.00 | 374.73 |
| Semi-skilled | 6325.00 | 4392.00 | 10717.00 | 412.19 |
| Skilled | 7085.00 | 4920.00 | 12005.00 | 461.73 |
Refer to the attached notification (in vernacular language) for further details.
Gujarat
Updated: 30th September, 2022
Minimum Wages Revision
| Scheduled Employment | Category of workers | Zone | Basic Salary per day | Dearness Allowance per day | Total Wages / Salary per day | Monthly Wages for 26 days |
|---|---|---|---|---|---|---|
| Shops and Establishments | Unskilled | I | 276 | 87.30 | 363.30 | 9445.80 |
| Semi Skilled | I | 284 | 87.30 | 371.30 | 9653.80 | |
| Skilled | I | 293 | 87.30 | 380.30 | 9887.80 | |
| Unskilled | II | 268 | 87.30 | 355.30 | 9237.80 | |
| Semi skilled | II | 276 | 87.30 | 363.30 | 9445.80 | |
| Skilled | II | 284 | 87.30 | 371.30 | 9653.80 |
Refer to the attached notification (in vernacular language) for further details.
Bihar
Updated: 30th September, 2022
Minimum Wages Revision
| Class of Employment | Basic Per Day | Basic Per Month | VDA Per Day | VDA Per Month | Total Per Day | Total Per Month |
|---|---|---|---|---|---|---|
| Unskilled | 237 | 6162 | 136 | 3536 | 373 | 9698 |
| Semi-Skilled | 247 | 6422 | 141 | 3666 | 388 | 10088 |
| Skilled | 301 | 7826 | 171 | 4446 | 472 | 12272 |
| Highly-Skilled | 367 | 9542 | 210 | 5460 | 577 | 15002 |
| Supervisory/Clerical | 0 | 9111 | 0 | 1577 | 0 | 10688 |
Refer to the attached notification for further details.
Madhya Pradesh
Updated: 29th September, 2022
Minimum Wages Revision
| Scheduled Employment | Category of workers | Basic Minimum Wages | V.D.A | Total Wages |
|---|---|---|---|---|
| Shops and Establishments | Unskilled | 6500 | 2825 | 9325 |
| Semi-Skilled | 7057 | 3125 | 10182 | |
| Skilled | 8435 | 3125 | 11560 | |
| Highly Skilled | 9735 | 3125 | 12860 |
Refer to the attached notification (in vernacular language) for further details.
Chhattisgarh
Updated: 28th September, 2022
Minimum Wages Revision
| Class of Employment | Zone | Basic Per Day | Basic Per Month | VDA Per Day | VDA Per Month | Total Per Day | Total Per Month |
|---|---|---|---|---|---|---|---|
| Unskilled | A | 320.00 | 8320 | 73.08 | 1900 | 393.08 | 10220 |
| Unskilled | B | 310.00 | 8060 | 73.08 | 1900 | 383.08 | 9960 | Unskilled | C | 300.00 | 7800 | 73.08 | 1900 | 373.08 | 9700 | Semi-skilled | A | 345.00 | 8970 | 73.08 | 1900 | 418.08 | 10870 | Semi-skilled | B | 335.00 | 8710 | 73.08 | 1900 | 408.08 | 10610 | Semi-skilled | C | 325.00 | 8450 | 73.08 | 1900 | 398.08 | 10350 | Skilled | A | 375.00 | 9750 | 73.08 | 1900 | 448.08 | 11650 | Skilled | B | 365.00 | 9490 | 73.08 | 1900 | 438.08 | 11390 | Skilled | C | 355.00 | 9230 | 73.08 | 1900 | 428.08 | 11130 | Highly-Skilled | A | 405.00 | 10530 | 73.08 | 1900 | 478.08 | 12430 | Highly-Skilled | B | 395.00 | 10270 | 73.08 | 1900 | 468.08 | 12170 | Highly-Skilled | C | 385.00 | 10010 | 73.08 | 1900 | 458.08 | 11910 |
Refer to the attached notification (in vernacular language) for further details.
Odisha
Updated: 30th April, 2022
Minimum Wages Revision
| Class of Employment | Total Per Day |
|---|---|
| Unskilled | 326.00 |
| Semi-skilled | 366.00 |
| Skilled/Clerical | 416.00 |
| Highly Skilled | 476.00 |
West Bengal
Updated: 22nd April, 2022
Guidelines on Payment of Bonus 2021-2022
• Employers and Employees are requested to adopt flexible attitude on the issue of payment of Bonus.
• Employers are requested to ensure that the rate of Bonus payable this year is not lower than that of the last year, if there is any dispute, the same may be settled amicably thorough negotiations.
• Employers who have not paid Bonus for the last year are requested to pay the same along with current year Bonus.
• Employers of the unorganised sectors are also requested to pay the Bonus to their workers.
• Employers been also requested to consider payment of an amount of ex-gratia in lieu of bonus as is admissible at the maximum stage to those workmen and employees who have crossed the eligibility limit as per payment of Bonus Act, 1965.
• All the employers and Labour Unions are requested to consider negotiations to settle the disputes, if any, regarding payment of Bonus without causing disruption of work.
West Bengal
Updated: 29th April, 2022
Last date for filing PT Returns Extended
Maharashtra
Updated: 27th April, 2022
Last date for filing PT Returns Extended
Puducherry
Updated: 18th March, 2022
Draft on Code on Social Security Rules, 2022
Jharkhand
Updated: 13th April, 2022
Minimum Wages Revision
| Minimum wages for Shops & Establishment effective from Date: 1st April 2022 | ||||||
|---|---|---|---|---|---|---|
| Class of Employment | Basic Per Day | Basic Per Month | VDA Per Day | VDA Per Month | Total Per Day | Total Per Month |
| Unskilled | 274.81 | 7145.06 | 52.04 | 1353.27 | 326.86 | 8498.33 |
| Semi-Skilled | 287.90 | 7485.40 | 54.53 | 1417.73 | 342.43 | 8903.13 |
| Skilled/Clerical | 379.51 | 9867.26 | 71.88 | 1868.86 | 451.39 | 11736.12 |
| Highly Skilled | 438.39 | 11398.14 | 83.03 | 2158.81 | 521.42 | 13556.95 |
Tamil Nadu
Updated: 31st March, 2022
Implementation of ESI provisions in Nagapattinam
• Section 39 (All applicable members to contribute)
• Section 40 (Principal employer to pay contributions in the first instance)
• Section 41 (Recovery of contributions to be done by the immediate employer)
• Section 42 (General provisions as to payment of contributions to be followed)
• Section 43 (Method of payment of contributions to be followed for all applicable members)
• Section 45A (Determination of contributions in certain cases to be done)
• Section 45H (Application of certain provisions of the Income-Tax Act) of Chapter IV
• Section 46 (Benefits) to Section 73 (Employer not to dismiss or punish employee during period of sickness, etc.) of Chapter V; and Section 74 (Constitution of Employees’ Insurance Court)
• Section 75 (Matters to be decided by the Employees’ Insurance Court)
• Sub-sections (2) to (4) of Section 76 (Institution of proceedings, etc.), Section 80 (Benefits are not admissible unless claimed in time), Section 82 (Appeal), and Section 83 (Stay of payment for pending appeal) of Chapter VI.
Andhra Pradesh
Updated: 1st April, 2022
Minimum Wages Revision
Tamil Nadu
Updated: 11th April, 2022
Draft on Occupational Safety, Health and Working Conditions
Tamil Nadu
Updated: 11th April, 2022
Draft Rule on Industrial Relations
Tamil Nadu
Updated: 11th April, 2022
Draft Rule on Code on Wages
India
Updated: 13th April, 2022
ESIC extends time line for depositing contribution and filing of half yearly returns
Madhya Pradesh
Updated: 30th March, 2022
Minimum Wages revision
| Category of workers | Basic Minimum Wage | V.D.A. | Total Wages |
|---|---|---|---|
| Unskilled | 6500 | 2625 | 9125 |
| Semi-Skilled | 7057 | 2625 | 9982 |
| Skilled | 8435 | 2625 | 11360 |
| Highly Skilled | 9735 | 2625 | 12660 |
Haryana
Updated: 8th April, 2022
Minimum Wages revision
Kerala
Updated: 4th April, 2022
Minimum Wages revision
Bihar
Updated: 30th March, 2022
Minimum Wages revision
| Bihar Minimum wages for Shops & Establishment effective from 1st April, 2022 to 30th September, 2022 | ||||||
|---|---|---|---|---|---|---|
| Class of Employment | Basic Per Day | Basic Per Month | VDA Per Day | VDA Per Month | Total Per Day | Total Per Month |
| Unskilled | 237 | 6162 | 81 | 2106 | 318 | 8268 |
| Semi-Skilled | 247 | 6422 | 83 | 2158 | 330 | 8580 |
| Skilled | 301 | 7826 | 102 | 2652 | 403 | 10478 |
| Highly Skilled | 367 | 9542 | 125 | 3250 | 492 | 12792 |
| Supervisory/Clerical | 0 | 6799 | 0 | 2312 | 0 | 9111 |
Karnataka
Updated: 4th April, 2022
Draft on Occupational Safety, Health and Working Conditions
Karnataka
Updated: 4th April, 2022
Draft on Code on Social Security
Gujarat
Updated: 8th April, 2022
Amendment of Profession Tax slabs
India
Updated: 5th April, 2022
EPFO clarifies the calculation and deduction of TDS on Taxable Interest
West Bengal
Updated: 4th April, 2022
Election Holiday
India
Updated: 22nd March, 2022
ESIC relaxes the eligibility condition for COVID-19 Relief Scheme
India
Updated: 17th March, 2022
No Coercive recovery of EPF dues during limitation period
India
Updated: 4th April, 2022
Central Government declares 14th April as Closed Holiday
Uttarakhand
Updated: 31st March, 2022
Minimum Wages revision
| Monthly minimum wages for the employees in the cities of Uttarakhand having population of 1 lac or more (Rs. Per month) | Monthly Minimum wages in other areas of Uttarakhand (Rs. Per month) | |||||
|---|---|---|---|---|---|---|
| Class of Employment | Basic | VDA w.e.f 01-04-2022 | Total | Basic | VDA w.e.f 01-04-2022 | Total |
| Unskilled | 8331 | 1140 | 9471 | 8213 | 1140 | 9353 |
| Semi-skilled | 8924 | 1140 | 10064 | 8788 | 1140 | 9928 |
| Skilled | 9518 | 1140 | 10658 | 9370 | 1140 | 10510 |
| Clerical Category - I | 10520 | 1140 | 11660 | 10328 | 1140 | 11468 |
| Clerical Category - II | 9772 | 1140 | 10912 | 9611 | 1140 | 10751 |
Uttar Pradesh
Updated: 31st March, 2022
Minimum Wages revision
| Class of Employment | Basic Per Month | VDA Per Month WEF 01-10-2021 to 31-03-2022 | Total Per Month | Total Per Day |
|---|---|---|---|---|
| Unskilled | 5750.00 | 3780.00 | 9530.00 | 366.54 |
| Semi-skilled | 6325.00 | 4158.00 | 10483.00 | 403.19 |
| Skilled | 7085.00 | 4658.00 | 11743.00 | 451.65 |
Gujarat
Updated: 31st March, 2022
Minimum Wages revision
| Scheduled Employment | Category of Workers | Zone | Basic Salary per day | Dearness Allowance per day | Total Wages / Salary per day | Monthly Wages for 26 days |
|---|---|---|---|---|---|---|
| Unskilled | I | 276 | 83.30 | 359.30 | 9341.80 | |
| Semi-Skilled | I | 284 | 83.30 | 367.30 | 9549.80 | |
| Skilled | I | 293 | 83.30 | 376.30 | 9783.80 | |
| Unskilled | II | 268 | 83.30 | 351.30 | 9133.80 | |
| Semi-Skilled | II | 276 | 83.30 | 359.30 | 9341.80 | |
| Skilled | II | 284 | 83.30 | 367.30 | 9549.80 |
Chattisgarh
Updated: 25th March, 2022
Minimum Wages revised
| Chhattisgarh Minimum wages for Shops & Establishment effective from 1st April, 2022 | ||||
|---|---|---|---|---|
| Class of Employment | Zone | Basic Per Month | VDA Per Month | Total Per Month |
| Unskilled | Zone A | 8320 | 1740 | 10060 |
| Unskilled | Zone B | 8060 | 1740 | 9800 |
| Unskilled | Zone C | 7800 | 1740 | 9540 |
| Semi-skilled | Zone A | 8970 | 1740 | 10710 |
| Semi-skilled | Zone B | 8710 | 1740 | 10450 |
| Semi-skilled | Zone C | 8450 | 1740 | 10190 |
| Skilled | Zone A | 9750 | 1740 | 11490 |
| Skilled | Zone B | 9490 | 1740 | 11230 |
| Skilled | Zone C | 9230 | 1740 | 10970 |
| Highly Skilled | Zone A | 10530 | 1740 | 12270 |
| Highly Skilled | Zone B | 10270 | 1740 | 12010 |
| Highly Skilled | Zone C | 10010 | 1740 | 11750 |
Andaman & Nicobar
Updated: 28th March, 2022
Extension of ESI provisions
India
Updated: 24th March, 2022
Central Government declares transport (other than railways) as a public utility service
Haryana
Updated: 15th December, 2021
Draft Rule on Labour Welfare Fund Rules, 2021
Kerala
Updated: 15th December, 2021
Draft Rules on Occupational Safety, Health and Working Conditions Rules, 2021
Kerala
Updated: 14th December, 2021