Labour laws are enacted and enforced by both Central and State Governments. These laws are influenced by the human rights and the standards which have been emerged from the United Nations.
There are various Labour Laws prevalent in India which are applicable depending upon the type of industry and activity in which an entity is engaged.
Every establishment which is a factory engaged in specified industry employing 20 or more employees.
An establishment having less than 20 employees can also get registered under the Act voluntarily by entering into an agreement with the existing employees of the organization.
Employee working in a factory or establishment individually or through contractor and drawing a salary of INR 15,000/- per month has to mandatorily make contribution towards EPF along with the employer.
|Particulars||Employees' Contribution||Employers' Contribution|
|EPF||12%/10%||Diff. of EE Share and Pension Contribution|
|EPF Admin Account||-||0.50%(w.e.f 01.06.2018)|
|EDLIS Admin Account||-||-(w.e.f 01.04.2017)|
|1||Contribution Payment||ECR Challan||15th of the Following Month|
|2||Employee Details entitled and required to become members of the Fund||Form 9||Within 15 Days of the coverage|
|3||Return of Ownership||Form 5A||Within 15 Days of the coverage|
|4||Monthly report providing details of the employees newly joining the Provident Fund scheme during the given month||Form 5||15th of the Following Month|
|5||Monthly report providing details of members left service during the month||Form 10||21st of the Following Month|
|6||Monthly Details of Payment of Contribution||Form 12A||25th of the Following Month|
|7||Annual Consolidated statement of contribution||Form 6A||30th April - Every Year|
|8||Member's Annual Contribution Card||Form 3A||30th April of the following year|
Every establishment which is a factory including shops, hotels, restaurants, cinemas including preview theatres, road-motor transport undertakings and newspaper establishments and Private Medical and Educational institutions employing 10 or more employees.
Any employee working in a factory or establishment individually or through contractor and drawing a salary of INR 21,000/- or less per month has to mandatorily make contribution towards EPF along with the.
|1||Register of Employees||Form 6|
|2||Registration of families||Form 1A|
|3||Issue of Identity Card||Form 4|
|4||Payment of Contribution||By 21st of the Following month|
|5||Half Yearly Returns||Form 6A (by 11th of the following month)|
Every Factory or every other establishment in which 20 or more persons are employed on any day during an accounting year
|1||Register showing computation of allocable surplus u/s 2(4)||Form A|
|2||Register showing set off and set on of allocable Surplus u/s 15||Form B|
|3||Register showing complete details of bonus, du and paid to each employee||Form C|
|4||Annual Return (within 30 days from the expiry of time limit for payment of bonus. )||Form D|