This presentation talks about the recent amendments in the Maternity Benefit Act and what are the various measures an organisation has to take, to be complied with the recent changes
OBJECTIVE
With the fast growth of Indian trade across borders, the Government regulations have also become stringent in order to prevent illegal import or export of goods. It is crucial for the importers and exporters to abide by these regulations. In this webinar we will be learning about the powers of the Central Government to notify goods , the responsibilities of persons acquiring notified goods or selling specified goods and precautionary steps to be taken in order to be satisfied with the identity of the purchaser.
The Employees* Slate Insurance Act (ESI Act) was enacted with the object of introducing a scheme of health insurance for industrial workers. The scheme envisaged by it is one of compulsory State Insurance providing for certain benefits in the event of sickness, maternity and employment injury to workmen employed in or in connection with the work in factories other than seasonal factories. The ESI Act, which has replaced the Workmen's Compensation
Special thanks to all the people who made and released these awesome resources for free:
Presentation template by SlidesCarnival
Photographs by Unsplash
Backgrounds by SubtlePatterns
What is Gratuity and how much amount is exempt from tax? To know more about gratuity: https://blog.tax2win.in/need-know-gratuity/
Calculate the amount of gratuity tax treatment of yours well in advance: https://tax2win.in/tax-tools/gratuity-calculator
OBJECTIVE
With the fast growth of Indian trade across borders, the Government regulations have also become stringent in order to prevent illegal import or export of goods. It is crucial for the importers and exporters to abide by these regulations. In this webinar we will be learning about the powers of the Central Government to notify goods , the responsibilities of persons acquiring notified goods or selling specified goods and precautionary steps to be taken in order to be satisfied with the identity of the purchaser.
The Employees* Slate Insurance Act (ESI Act) was enacted with the object of introducing a scheme of health insurance for industrial workers. The scheme envisaged by it is one of compulsory State Insurance providing for certain benefits in the event of sickness, maternity and employment injury to workmen employed in or in connection with the work in factories other than seasonal factories. The ESI Act, which has replaced the Workmen's Compensation
Special thanks to all the people who made and released these awesome resources for free:
Presentation template by SlidesCarnival
Photographs by Unsplash
Backgrounds by SubtlePatterns
What is Gratuity and how much amount is exempt from tax? To know more about gratuity: https://blog.tax2win.in/need-know-gratuity/
Calculate the amount of gratuity tax treatment of yours well in advance: https://tax2win.in/tax-tools/gratuity-calculator
Objectives & Agenda :
Chapter XXII of the Income-tax Act, 1961 discusses various Offences under the Income-tax Act and the applicable Prosecutions for such offences. These provisions act as a tool for enabling the Income-tax Officers to effectively enforce Income-tax laws, to deter tax avoidance and evasion and to punish wilful defaulters.
Sections Covered: 275A - 280D
The Maternity Benefit Act, aims to regulate of employment of women employees in certain establishments for certain periods before and after child birth and provides for maternity and certain other benefits.
Objectives & Agenda :
To know when income will be taxable in India and to understand the determination of residential status for individuals, HUF, Firms, AOP/BOI and Companies. To analyse the concept of POEM in relation to determination of residential status of Company.
Objectives & Agenda :
To analyse and interpret the provisions of the Income-tax Act relating to computation of 'Profits and gains of business or profession' (PGBP). In this Webinar, we shall look at the charging section for PGBP and provisions relating to computation of PGBP, admissible deductions and allowances including Depreciation.
Gratuity is an old age retiral social security
benefit. It is a lump sum payment made by an
employer to an employee in consideration of
his past service when the employment is
terminated. In the case of employment coming
to an end due to retirement or superannuation,
it enables the affected employee to meet the
new situation which quite often means a
reduction in earnings or even total stoppage of
earnings. In the case of death of an employee,
it provides much needed financial assistance
to the surviving members of the family. Gratuity
schemes, therefore, serve as instruments of
social security and their significance in a
developing country like India where the general
income level is low cannot be over emphasised.
Presentation will be useful for industry practitioners, students as well as auditors. It provides a quick and easy reference to all the operational provisions of the act.
Charge of Income Tax
Income tax is charged in assessment year at rates specified by the Finance Act applicable on 1st April of the relevant assessment year.
It is charged on the total income of every person for the previous year.
Total Income is to be computed as per the provisions of the Act
Income tax is to be deducted at source or paid in advance wherever required under the provision of the Act.
Person u/s 2(31) includes,
An Individual,
Hindu Undivided Family (HUF),
A Company,
A Firm,
An Association of Persons(AOP) or Body of Individuals (BOI),
A Local Authority,
Every other Artificial Juridical Person
Incidence of Tax
Incidence of Tax
Employees Provident Fund And MIscellaneous Provisions Act , 1952Mohd Zaid
The Employees Provident Funds Bill having been passed by both the houses of the Parliament received the assent of the president of india on the 4th march 1952.
It came on the statue book as the Employees Provident Funds Act , 1952.
Now it stands as The Employees Provident Funds And Miscellaneous Provisions Act , 1952 ( 19 of 1952 )
Objectives & Agenda :
Chapter XXII of the Income-tax Act, 1961 discusses various Offences under the Income-tax Act and the applicable Prosecutions for such offences. These provisions act as a tool for enabling the Income-tax Officers to effectively enforce Income-tax laws, to deter tax avoidance and evasion and to punish wilful defaulters.
Sections Covered: 275A - 280D
The Maternity Benefit Act, aims to regulate of employment of women employees in certain establishments for certain periods before and after child birth and provides for maternity and certain other benefits.
Objectives & Agenda :
To know when income will be taxable in India and to understand the determination of residential status for individuals, HUF, Firms, AOP/BOI and Companies. To analyse the concept of POEM in relation to determination of residential status of Company.
Objectives & Agenda :
To analyse and interpret the provisions of the Income-tax Act relating to computation of 'Profits and gains of business or profession' (PGBP). In this Webinar, we shall look at the charging section for PGBP and provisions relating to computation of PGBP, admissible deductions and allowances including Depreciation.
Gratuity is an old age retiral social security
benefit. It is a lump sum payment made by an
employer to an employee in consideration of
his past service when the employment is
terminated. In the case of employment coming
to an end due to retirement or superannuation,
it enables the affected employee to meet the
new situation which quite often means a
reduction in earnings or even total stoppage of
earnings. In the case of death of an employee,
it provides much needed financial assistance
to the surviving members of the family. Gratuity
schemes, therefore, serve as instruments of
social security and their significance in a
developing country like India where the general
income level is low cannot be over emphasised.
Presentation will be useful for industry practitioners, students as well as auditors. It provides a quick and easy reference to all the operational provisions of the act.
Charge of Income Tax
Income tax is charged in assessment year at rates specified by the Finance Act applicable on 1st April of the relevant assessment year.
It is charged on the total income of every person for the previous year.
Total Income is to be computed as per the provisions of the Act
Income tax is to be deducted at source or paid in advance wherever required under the provision of the Act.
Person u/s 2(31) includes,
An Individual,
Hindu Undivided Family (HUF),
A Company,
A Firm,
An Association of Persons(AOP) or Body of Individuals (BOI),
A Local Authority,
Every other Artificial Juridical Person
Incidence of Tax
Incidence of Tax
Employees Provident Fund And MIscellaneous Provisions Act , 1952Mohd Zaid
The Employees Provident Funds Bill having been passed by both the houses of the Parliament received the assent of the president of india on the 4th march 1952.
It came on the statue book as the Employees Provident Funds Act , 1952.
Now it stands as The Employees Provident Funds And Miscellaneous Provisions Act , 1952 ( 19 of 1952 )
Implementation of “the maternity benefit (amendment) act, 2017″IJARIIT
The analysis of impact of amended Maternity benefit act is very important in terms of employment, women
empowerment, social status & Health, Corporate acceptance of the new regulation. Though the Act has a statutory
background & compulsion to the organization however, it is important for the individual to understand the impact of the
same, so that all the parties involved the in the implementation will get the right directions to work on.
the presentation contains elaborately the cracks of MB Act, furthermore I have tried to mention the recent amendments in the act from 2017 in simpler words
The Maternity Benefit Act, 1961 (with latest amendments)Rashi Shukla
Maternity Benefit Act, 1961 is a boon for the working women in the sense that they don’t have job insecurity during their maternity period. This act regulate the employment of women & provide maternity & other benefits to them.
Get important insights about personal income tax and different tax regimes from our expert by clicking below to view the complete webinar recording. https://register.gotowebinar.com/recording/1177836845744105229
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The Government has brought about various mandates for their employers to follow for safeguarding the rights of the employees.
Get insights from our expert, Darshan Balai who has successfully helped enterprises to deal with the complicated puzzle of labour laws with ease and clarity.
Click here to get the complete webinar recording of our expert and learn all about the important labour laws and guidelines. https://attendee.gotowebinar.com/recording/4399385024096215051
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If you hire any form of contract labour; security guards to house-keeping staff, Labour Law compliances apply to you, the principal employer. Are you compliant?
In this presentation, you’ll learn:
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This presentation talks about the Prevention Of Sexual Harassment Act (POSHA), and tells you as an employer what are the compliance you need to make sure, in-terms of forming an ICC or LCC etc.,
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greytHR Webinar Maternity Benefit
1. THE MATERNITY BENEFIT ACT, 1961
An Act to regulate the employment of women in
certain establishments for certain periods before and
after childbirth and to provide for maternity benefit
and certain other benefits.
2. KEY POINTS UNDER THE ACT
Short Title, Extent And Commencement
Application & Eligibility under Maternity Benefit Act
Key Amendments Introduced In The Maternity Benefit Amendment Act
Other benefits and Non cash benefits under Maternity Benefit Act
Differentials between Benefits under Maternity Benefit Act & Maternity Benefit (Amendment) Act 2017
Forfeiture Of Maternity Benefit & Penalty under Maternity Benefit Act
3. SHORT TITLE, EXTENT AND COMMENCEMENT [Section 1]
• This Act may be called the Maternity Benefit Act, 1961. [Section 1 (1)]
• It extends to the whole of India [Section 1 (2)]
• It shall come into force on such date as may be notified in this behalf in the Official Gazette [Section 1 (3)]
o (a) in relation to mines and to any other establishment wherein persons are employed for the exhibition of equestrian,
acrobatic and other performances, by the Central Government; and
o (b) in relation to other establishments in a State, by the State Government.
4. APPLICATION OF ACT [Section 2]
It applies, in the first instance:
To every establishment [Section 2(1.a)]
being a factory, mine or plantation including any
such establishment belonging to Government and
to every establishment wherein persons are employed for the exhibition of equestrian, acrobatic and other performances;
To every shop or establishment [Section 2(1.b)]
within the meaning of any law for the time being in force in relation to shops and establishments in a State,
in which ten or more persons are employed, or were employed, on any day of the preceding twelve months
Shall apply to any factory or other establishment to which the provisions of the Employees' State Insurance Act, 1948, apply for the time being.
[Section 2(2)]
Summary:
Maternity Benefit Act 1961 is applicable to all organizations where in 10 or more employees are employed on any day of the preceding twelve
months
There is no wage limit for coverage under the Maternity Benefit Act provided a woman is not covered under the Employees State Insurance Act,
1948.
5. EMPLOYMENT OF, OR WORK BY, WOMEN PROHIBITED DURING CERTAIN PERIOD
[SECTION 4]
(1) No employer shall knowingly employ a woman in any establishment during the six weeks immediately following the day of
her delivery [miscarriage or medical termination of pregnancy].
(2) No woman shall work in any establishment during the six weeks immediately following the day of her delivery [miscarriage or
medical termination of pregnancy].
(3) Without prejudice to the provisions of Section 6, no pregnant woman shall, on a request being made by her in this behalf, be
required by her employer to do during the period specified in sub-section (4) any work which is of an arduous nature or which
involves long hours of standing or which in any way is likely to interfere with her pregnancy or the normal development of the
foetus or is likely to cause her miscarriage or otherwise to adversely affect her health.
(4) The period referred to in sub-section (3) shall be-
(a) the period of one month immediately preceding the period of six weeks, before the date of her expected delivery;
(b) any period during the said period of six weeks for which the pregnant woman does not avail of leave of absence under Section
6.
6. RIGHT TO PAYMENT OF MATERNITY BENEFIT [Section 5]
[(1) Subject to the provisions of this Act, every woman shall be entitled to, and her employer shall be liable for, the payment of
maternity benefit at the rate of the average daily wage for the period of her actual absence, that is to say, the period immediately
preceding the day of her delivery, the actual day of her delivery and any period immediately following that day.]
Explanation.- For the purpose of this sub-section, `the average daily wage means the average of the woman's wages payable to
her for the days on which she has worked during the period of three calendar months immediately preceding the date from which
she absents herself on account of maternity, [the minimum rate of wage fixed or revised under the Minimum Wages Act, 1948 (11
of 1948), or ten rupees, whichever is the highest.]
(2) No woman shall be entitled to maternity benefit unless she has actually worked in an establishment of the employer from
whom she claims maternity benefit, for a period of not less than [eighty days] in the twelve months immediately preceding the
date of her expected delivery :
Provided that the qualifying period of [eighty days] aforesaid shall not apply to a woman who has immigrated into the State of
Assam and was pregnant at the time of the immigration.
(3) The maximum period for which any woman shall be entitled to maternity benefit shall be ‘twenty-six weeks of which not more
than eight weeks shall precede the date of her expected delivery :
7. RIGHT TO PAYMENT OF MATERNITY
BENEFIT [Section 5]
Provided that the maximum period entitled to maternity benefit by a woman having two or more than two surviving children shall
be twelve weeks of which not more than six weeks shall precede the date of her expected delivery
Provided further that where a woman dies during this period, the maternity benefit shall be payable only for the days up to and
including the day of her death :
[Provided also that where a woman, having been delivered of a child, dies during her delivery or during the period immediately
following the date of her delivery, for which she is entitled for the maternity benefit, leaving behind in either case the child, the
employer shall be liable for the maternity benefit for that entire period but if the child also dies during the said period, then, for
the days up to and including the date of the death of the child.]
(4) A woman who legally adopts a child below the age of three months or a commissioning mother shall be entitled to maternity
benefit for a period of twelve weeks from the date the child is handed over to the adopting mother or the commissioning mother,
as the case may be.
(5) In case where the nature of work assigned to a woman is of such nature that she may work from home, the employer may
allow her to do so after availing of the maternity benefit for such period and on such conditions as the employer and the woman
may mutually agree.
8. KEY AMENDMENTS INTRODUCED IN MATERNITY BENEFIT ACT 2017
Increased Paid
Maternity Leave
Maternity leave for
adoptive and
commissioning mothers
Work from Home option
Crèche facility
9. KEY AMENDMENTS INTRODUCED IN MATERNITY BENEFIT ACT 2017
Increased Paid Maternity Leave: [Section 5(3)]
(i) For the words ‘‘twelve weeks of which not more than six weeks’’, the words ‘‘twenty-six weeks of which not more than eight
weeks’’ shall be substituted
(ii) Provided that the maximum period entitled to maternity benefit by a woman having two or more than two surviving children
shall be twelve weeks of which not more than six weeks shall precede the date of her expected delivery
• Maternity leave for adoptive and commissioning mothers: [Section 5 (4)]
A woman who legally adopts a child below the age of three months or a commissioning mother shall be entitled to maternity
benefit for a period of twelve weeks from the date the child is handed over to the adopting mother or the commissioning mother,
as the case may be.
10. KEY AMENDMENTS INTRODUCED IN MATERNITY BENEFIT ACT 2017
• Work from Home option: [Section 5 (5)]
The MB Amendment Act has also introduced an enabling provision relating to “work from home” for women, which may be
exercised after the expiry of the 26 weeks’ leave period.
In case where the nature of work assigned to a woman is of such nature that she may work from home, the employer may allow
her to do so after availing of the maternity benefit for such period and on such conditions as the employer and the woman may
mutually agree
• Crèche facility: [Section 11A (1)]
–Every establishment having fifty or more employees shall have the facility of créche within such distance as may be prescribed,
either separately or along with common facilities : Provided that the employer shall allow four visits a day to the creche by the
woman, which shall also include the interval for rest allowed to her.
• Details of Benefits: [11A (2)]
–Every establishment shall intimate in writing and electronically to every woman at the time of her initial appointment regarding
every benefit available under the Act.
11. PRINCIPAL MATERNITY BENEFIT
ACT 1961 - BENEFITS
MATERNITY BENEFIT (AMENDMENT) ACT 2017 -
BENEFITS (EFFECTIVE 1ST APRIL 2017)
The maximum period for which any woman shall be
entitled to maternity benefit shall be twelve weeks of
which not more than six weeks shall precede the date of
her expected delivery. Sec.5 (3) M.B Act,1961
In Sec 3 A (i) MB Act'1961, for the words" twelve weeks of which not more than
six weeks", the word "twenty six weeks of which not more than eight weeks "
shall be submitted.
The maximum period entitled to maternity benefit by a women having two or
more than two surviving children shall be 12 weeks of which not more than six
weeks shall precede the date of her expected Delivery. (Sec 3 (A) (2) MB Amend
Act,2017)
Clause not mentioned in Principal Act
In case the nature of work assigned to a women is of such nature that she may
work from home, the employer may allow her to do so after availing of the
maternity benefit for such period and on such condition as the employer and the
women may mutually agree. (Sec 3 (B) (5) MB Amend Act,2017) effective from
1st July 2017
Clause not mentioned in Principal Act
A women who legally adopts a child below the age of 3 months or a
commissioning mother shall be entitled to maternity benefit for a period of 12
weeks from the date the child is handed over to the adopting mother or the
commissioning mother as the case may be.(Sec 3 (B) (4) MB Amend Act,2017)
12. OTHER BENEFITS UNDER MB AMENDMENT ACT:
Payment of
Medical Bonus
No deduction of wages
in certain cases
Payment of Maternity
Benefit in case of Death
of woman
Nursing
Breaks
Leave for
Miscarriage
Leave with Wages for
tubectomy operation
Leave for illness arising out
of pregnancy, delivery,
premature birth of child
13. PRINCIPAL MATERNITY BENEFIT ACT 1961 & MATERNITY BENEFIT (AMENDMENT)
ACT 2017 - NO CHANGE IN OTHER BENEFITS
• Payment of Maternity Benefit in case of Death of woman [Section 7]
If a woman entitled to maternity benefit or any other amount under this Act, dies before receiving such maternity benefit or amount,
or where the employer is liable for maternity benefit under the second proviso to sub-section (3) of Section 5, the employer shall
pay such benefit or amount to the person nominated by the woman in the notice given under Section 6 and in case there is no
such nominee, to her legal representative.[Sec. 7 MB Act'1961]
• Payment of Medical Bonus [Section 8]
–Every woman entitled to the maternity benefit under the Act shall also be entitled to receive from her employer a medical bonus of
(two thousand five hundred rupees), if no pre-natal confinement and post natal care is provided for by the employer free of charge.
(Sec. 8 (1) MB Act'1961)
–The Central Government may before every three years, by notification in the Official Gazette, increase the amount of medical
bonus subject to a maximum of twenty thousand rupees. [Sec. 8 (2) MB Act'1961]
14. PRINCIPAL MATERNITY BENEFIT ACT 1961 & MATERNITY BENEFIT (AMENDMENT)
ACT 2017 - NO CHANGE IN OTHER BENEFITS
• Leave for Miscarriage [Section 9]
–In case of miscarriage or medical termination of pregnancy, a woman shall, on production of such proof as may be prescribed, be
entitled to leave with wages at the rate of maternity benefit, for a period of six weeks immediately following the day of her
miscarriage or, as the case may be, her medical termination of pregnancy. [Sec. 9 MB Act'1961]
• Leave with Wages for tubectomy operation [Section 9(A)]
–In case of tubectomy operation, a woman shall, on production of such proof as may be prescribed, be entitled to leave with
wages at the rate of maternity benefit for a period of two weeks immediately following the day of her tubectomy operation. [Sec.
9A MB Act'1961]
15. PRINCIPAL MATERNITY BENEFIT ACT 1961 & MATERNITY BENEFIT
(AMENDMENT) ACT 2017 - NO CHANGE IN OTHER BENEFITS
• Leave for illness arising out of pregnancy, delivery, premature birth of child [Section 10]
A woman suffering from illness arising out of pregnancy, delivery, premature birth of child [miscarriage, medical termination of
pregnancy or tubectomy operation] shall, on production of such proof as may be prescribed, be entitled, in addition to the period
of absence allowed to her under Section 6, or as the case may be, under Section 9, to leave with wages at the rate of maternity
benefit for a maximum period of one month. (Sec. 10 MB Act'1961)
• Nursing Breaks [Section 11]
–Every woman delivered of a child who returns to duty after such delivery shall, in addition to the interval for rest allowed to her,
be allowed in the course of her daily work two breaks of the prescribed duration for nursing the child until the child attains the
age of fifteen months. (Sec. 11 MB Act'1961)
• No deduction of wages in certain cases [Section 13]
No deduction from the normal and usual daily wages of a woman entitled to maternity benefit under the provisions of this Act
shall be made by reason only of-
(a) the nature of work assigned to her by virtue of the provisions contained in sub-section (3) of Section 4; or
(b) breaks for nursing the child allowed to her under the provisions of Section 11.
16. PRINCIPAL MATERNITY BENEFIT ACT 1961 & MATERNITY BENEFIT
(AMENDMENT) ACT 2017 - NO CHANGE IN OTHER BENEFITS
• Dismissal during absence or pregnancy [Section 12]
(1) When a woman absents herself from work in accordance with the provisions of this Act, it shall be unlawful for her employer
to discharge or dismiss her during or on account of such absence or to give notice of discharge or dismissal on such a day that
the notice will expire during such absence, or to vary to her disadvantage any of the conditions of her service.
(2) (a) The discharge or dismissal of a woman at any time during her pregnancy, if the woman but for such discharge or dismissal
would have been entitled to maternity benefit or medical bonus referred to in Section 8, shall not have the effect of depriving her
of the maternity benefit or medical bonus :
Provided that where the dismissal is for any prescribed gross misconduct, the employer may, by order in writing communicated
to the woman, deprive her of the maternity benefit or medical bonus or both.
[(b) Any woman deprived. of maternity benefit or medical bonus, or both, or discharged or dismissed during or on account of her
absence from work in accordance with the provisions of this Act, may, within sixty days from the date on which order of such
deprivation or discharge or dismissal is communicated to her, appeal to such authority as may be prescribed, and the decision of
that authority on such appeal, whether the woman should or should not be deprived of maternity benefit or medical bonus or
both, or discharged or dismissed shall be final.]
17. FORFEITURE OF MATERNITY BENEFIT & PENALTY
Forfeiture of Maternity Benefit: [Section 18]
If a woman works in any establishment after she has been permitted by her employer to absent herself under the provisions of
Section 6 for any period during such authorised absence, she shall forfeit her claim to the maternity benefit for such period..
Penalty for Contravention of Act by the Employer:[Section 21]
(1) If any employer fails to pay any amount of maternity benefit to a woman entitled under this Act or discharges or dismisses
such woman during or on account of her absence from work in accordance with the provisions of this Act, he shall be punishable
with imprisonment which shall not be less than three months but which may extend to one year and with fine which shall not be
less than two thousand rupees but which may extend to five thousand rupees :
Provided that the court may, for sufficient reasons to be recorded in writing, impose a sentence of imprisonment for a lesser term
or fine only in lieu of imprisonment.
(2) If any employer contravenes the provisions of this Act or the rules made thereunder, he shall, if no other penalty is elsewhere
provided by or under this Act for such contravention, be punishable with imprisonment which may extend to one year, or with
fine which may extend to five thousand rupees, or with both:
Provided that where the contravention is of any provision regarding maternity benefit or regarding payment of any other amount
and such maternity benefit or amount has not already been recovered, the court shall, in addition recover such maternity benefit
or amount as if it were a fine and pay the same to the person entitled thereto.]