This document is the Payment of Wages and Miscellaneous Provisions Bill, 2008 which aims to consolidate all legal provisions relating to payment of wages to employees. Some key points:
1. It defines terms like employee, employer, wages, and establishes the appropriate government authority.
2. It prohibits discrimination in wages based on gender and establishes equal pay for equal work.
3. It provides for fixing minimum wage rates that can be time-based or piece-rates and must be revised every 5 years.
4. It specifies allowable deductions from wages and requires wages be paid in cash or via bank within a certain time period.
The document provides an overview of the Minimum Wages Act of 1948 in India. Some key points:
- The act was passed to provide statutory minimum wages in "sweated industries" where workers have little bargaining power. It aims to ensure a minimum living standard for workers.
- Minimum wages can vary by state, locality, occupation, and worker characteristics. The appropriate government authority is empowered to fix and periodically revise minimum wage rates.
- Rates are set for both time and piece work. Components include a basic wage adjusted for cost of living, and allowances. Employers must not pay less than the statutory minimum.
- Procedures include appointing committees to advise on rates or publishing
Code on wages bill 2017 as introduced in lok sabhaSangraam Singh
This document contains the proposed Code on Wages, 2017 for India. It lays out 9 chapters that will consolidate and amend existing laws related to wages and bonuses. The key chapters include:
- Chapter I on preliminary definitions and prohibitions on gender discrimination.
- Chapter II on minimum wages including fixing and revising minimum wages rates.
- Chapter III on payment of wages including permissible deductions.
- Chapter IV on payment of bonuses to employees.
- Chapter V establishes advisory boards to advise on wages and bonuses.
Labour Law Compliance in India - Promptpersonneljackmethyu
we ensure our clients are protected from consequences of non-compliance by keeping risks and losses at bay, with our statutory expertise. To know more, visit our website.
https://www.promptpersonnel.com/labour-law-advisory-compliance/
labour law compliance, labour law compliance india
This document provides definitions for key terms used in the Industrial Relations Code, 2020 in India. It defines terms such as appropriate government, employer, employee, industry, industrial dispute, layoff, lockout, and strike. The definitions section aims to clarify the meaning and scope of important concepts that will be referenced throughout the Code.
The building and other construction workers' welfare cess act, 1996Leo Lukose
This document outlines the Building and Other Construction Workers' Welfare Cess Act of 1996 in India. The key points are:
1. The Act provides for the levy and collection of a cess (tax) on construction costs incurred by employers.
2. The proceeds from the cess are used to augment the resources of Building and Other Construction Workers' Welfare Boards established under another related Act from 1996.
3. The cess is collected from employers undertaking building and construction works at a rate between 1-2% of construction costs, as specified by the Central Government.
This document is the Minimum Wages Act of 1948 which provides for fixing minimum rates of wages in certain employments in India. Some key points:
- It gives the appropriate government (central or state) the authority to fix and periodically revise minimum wage rates for scheduled employments.
- Minimum wage rates can be fixed differently based on factors like occupation, work type (time or piece rate), location, age (adult, adolescent, child).
- In fixing rates, the appropriate government consults committees and publishes proposals for feedback, then notifies new rates which come into force after 3 months.
- An Advisory Board is appointed to advise the appropriate government on fixing and revising rates, and a Central
- The document is the Contract Labour (Regulation and Abolition) Act of 1970 which regulates the employment of contract labour in certain establishments in India and provides for its abolition in certain circumstances.
- It establishes Advisory Boards at the central and state level to advise on administration of the Act and regulates the registration of establishments employing contract labour as well as licensing of contractors through registering and licensing officers.
- The Act also allows the appropriate government to prohibit employment of contract labour in any process, operation, or work in any establishment after consultation with the Advisory Boards.
The document provides an overview of the Wealth Tax Act of 1957 presented by CA Tejas Andharia. It discusses key concepts such as the charging section, valuation date, assets and deemed assets, exempted assets, net wealth, and judicial rulings. Specifically, it defines assets and deemed assets according to Section 2 and Section 4 of the Act. It also outlines the computation of net wealth and provides examples of specific types of assets that are included or excluded per the Act.
The document provides an overview of the Minimum Wages Act of 1948 in India. Some key points:
- The act was passed to provide statutory minimum wages in "sweated industries" where workers have little bargaining power. It aims to ensure a minimum living standard for workers.
- Minimum wages can vary by state, locality, occupation, and worker characteristics. The appropriate government authority is empowered to fix and periodically revise minimum wage rates.
- Rates are set for both time and piece work. Components include a basic wage adjusted for cost of living, and allowances. Employers must not pay less than the statutory minimum.
- Procedures include appointing committees to advise on rates or publishing
Code on wages bill 2017 as introduced in lok sabhaSangraam Singh
This document contains the proposed Code on Wages, 2017 for India. It lays out 9 chapters that will consolidate and amend existing laws related to wages and bonuses. The key chapters include:
- Chapter I on preliminary definitions and prohibitions on gender discrimination.
- Chapter II on minimum wages including fixing and revising minimum wages rates.
- Chapter III on payment of wages including permissible deductions.
- Chapter IV on payment of bonuses to employees.
- Chapter V establishes advisory boards to advise on wages and bonuses.
Labour Law Compliance in India - Promptpersonneljackmethyu
we ensure our clients are protected from consequences of non-compliance by keeping risks and losses at bay, with our statutory expertise. To know more, visit our website.
https://www.promptpersonnel.com/labour-law-advisory-compliance/
labour law compliance, labour law compliance india
This document provides definitions for key terms used in the Industrial Relations Code, 2020 in India. It defines terms such as appropriate government, employer, employee, industry, industrial dispute, layoff, lockout, and strike. The definitions section aims to clarify the meaning and scope of important concepts that will be referenced throughout the Code.
The building and other construction workers' welfare cess act, 1996Leo Lukose
This document outlines the Building and Other Construction Workers' Welfare Cess Act of 1996 in India. The key points are:
1. The Act provides for the levy and collection of a cess (tax) on construction costs incurred by employers.
2. The proceeds from the cess are used to augment the resources of Building and Other Construction Workers' Welfare Boards established under another related Act from 1996.
3. The cess is collected from employers undertaking building and construction works at a rate between 1-2% of construction costs, as specified by the Central Government.
This document is the Minimum Wages Act of 1948 which provides for fixing minimum rates of wages in certain employments in India. Some key points:
- It gives the appropriate government (central or state) the authority to fix and periodically revise minimum wage rates for scheduled employments.
- Minimum wage rates can be fixed differently based on factors like occupation, work type (time or piece rate), location, age (adult, adolescent, child).
- In fixing rates, the appropriate government consults committees and publishes proposals for feedback, then notifies new rates which come into force after 3 months.
- An Advisory Board is appointed to advise the appropriate government on fixing and revising rates, and a Central
- The document is the Contract Labour (Regulation and Abolition) Act of 1970 which regulates the employment of contract labour in certain establishments in India and provides for its abolition in certain circumstances.
- It establishes Advisory Boards at the central and state level to advise on administration of the Act and regulates the registration of establishments employing contract labour as well as licensing of contractors through registering and licensing officers.
- The Act also allows the appropriate government to prohibit employment of contract labour in any process, operation, or work in any establishment after consultation with the Advisory Boards.
The document provides an overview of the Wealth Tax Act of 1957 presented by CA Tejas Andharia. It discusses key concepts such as the charging section, valuation date, assets and deemed assets, exempted assets, net wealth, and judicial rulings. Specifically, it defines assets and deemed assets according to Section 2 and Section 4 of the Act. It also outlines the computation of net wealth and provides examples of specific types of assets that are included or excluded per the Act.
The document discusses various aspects of wealth tax in India, including:
1) Persons and entities covered and not covered under wealth tax, with individuals, HUFs, and companies covered but certain organizations like cooperatives and political parties exempt.
2) An exemption limit of net wealth up to Rs. 30 lakhs, with wealth tax of 1% levied on net wealth exceeding this amount.
3) Details on the valuation date, definition of net wealth, assets and debts included, and residential status determining liability for wealth tax on worldwide or Indian assets.
4) Various assets covered like residential and commercial property, vehicles, jewelry, and cash, as well as methods for valuation of
The document summarizes key aspects of the Wealth Tax Act of 1957 in India. It outlines that wealth tax is charged on the net wealth of individuals, HUFs, and companies above a certain threshold. It defines what constitutes an asset and exceptions. Some key assets include residential and commercial properties, motor vehicles, cash in hand, and jewelry. It also discusses deemed assets, asset valuation methods, tax rates, and filing of wealth tax returns.
The document discusses the Minimum Wages Act of 1948 in India. It was passed to prevent exploitation of workers by ensuring a minimum wage. Key points include: it applies to scheduled employments and sets minimum time rates, piece rates, and overtime rates; minimum wages are revised every two years by committees consisting of labor, employers and government; employers must maintain wage records and are subject to inspection.
Provnt ida matrnity_tua_esic_factories_poba_divya_kashDivya Kashyap
Seven acts of industrial relations and labour laws and these are as follows:-
Provident fund act, minimum wages act, industrial disputes acts, maternity,trade union act,factories act, payment of bonus act..
1. This document outlines the Customs Tariff Act of 1975 which consolidates and amends laws relating to customs duties in India. It specifies rates of customs duties and additional duties on imported goods.
2. The Act levies additional duties on imported goods equal to excise duties on similar domestically produced goods. It also levies special additional duties up to 4% of value and special additional duties based on local taxes on similar domestic goods.
3. The Act provides for preferential rates of duty on goods imported from designated preferential trading partner countries, if rules of origin are satisfied. It allows the government to amend preferential rates or discontinue preferential treatment as needed.
The Wealth Tax Act, which came into force from AY1957-58 occupies place of importance in the Indian Taxation System. Though it has got abolished from AY 2016-17, it is in force prior to that period..
Employment Exchange [Sec. 2]- It means any office or place established and maintained by the Government for the collection and furnishing of information either by keeping of registers.
Establishment [Sec. 2]. It means any Office, or any place where any industry, trade, business or occupation is carried on. Establishment in public sector means an establishment owned, controlled and managed by the Government. Establishment in private sector where ordinarily twenty five or more persons are employed to work for remuneration.
Wealth Tax Act, 1957 charges tax on the net wealth of individuals and Hindu Undivided Families (HUFs) at a rate of 1% of net wealth exceeding Rs. 15 lakhs. Net wealth includes all assets owned in India and abroad for citizens and residents, and assets in India for non-citizens and non-residents, less prescribed deductions for debts and exemptions. The valuation date is March 31st or the last day of the previous financial year if the person is not assessed under the Income Tax Act. Returns must be filed by those with net wealth over the taxable limit, and assessments can be re-opened within 4-6 years from the end of the assessment year. However,
The document discusses various aspects of wealth tax in India such as:
1. Individuals, HUFs, and companies are covered under wealth tax, while certain organizations like cooperative societies and political parties are exempt.
2. Wealth tax of 1% is levied on net wealth (assets minus debts) exceeding Rs. 30 lakhs as of the valuation date of March 31.
3. Assets covered include residential property within 25km of cities, vehicles, jewelry, urban land, and cash over Rs. 50,000. Certain exemptions apply for self-occupied houses and agricultural land.
4. Residential status determines taxability of global versus Indian assets, and returns must
This document contains the Central Civil Services (Classification, Control and Appeal) Rules, 1965 which classify civil services and posts in India and establish rules regarding employee discipline and appeals. Some key points:
- Civil services are divided into 4 groups - A, B, C and D - based on pay scale and nature of work. Specific services and grades are listed in the Schedule.
- Civil posts are also divided into the same 4 groups based on pay scale. The President can issue orders reclassifying posts as needed.
- The rules cover most central government employees but exclude some like railway staff. Exceptions can be made.
- They establish rules for disciplinary proceedings and appeals against government servants as well as defining
The document summarizes the key aspects of the Regulation of Employment Act 1948 in India. It establishes Dock Labour Boards to regulate employment of dock workers at ports, develop schemes for their registration and ensure regular employment. The boards are responsible for administering schemes, maintaining accounts and submitting annual reports. Inspectors can investigate premises to check compliance. Non-compliance can be punished with fines or imprisonment. The government can supersede boards if needed and make rules to implement the Act.
The document discusses India's National and Festival Holidays Act of 1963. Some key points:
1) The act was passed to establish uniform practices across industries for declaring national holidays like Republic Day and Independence Day as paid holidays.
2) It requires all employees to be given one paid holiday for certain national and festival days each year, including Republic Day, Independence Day, Gandhi Jayanti, and five other festivals chosen by the employer.
3) Employees working on these holidays have the option to be paid twice their normal wages or take a substitute paid holiday.
4) The act defines terms like employee, employer, wages, and grants powers to inspectors to enforce its provisions. It also
This document summarizes Philippine labor laws regarding wages, working hours, and collective bargaining. It discusses individual worker rights, Presidential Decree 442 (Labor Code), and provisions around normal working hours, overtime pay, minimum wages, and payment of wages. It also defines collective bargaining as negotiations between a labor organization and employer over employment terms and conditions. Key aspects of collective bargaining covered include mandatory subjects of bargaining, the duty to bargain in good faith, exclusive representation, and prohibitions against unilateral changes by the employer.
This document provides an overview of wealth tax in India. Wealth tax is an annual tax of 1% levied on net wealth (total assets minus total debts) that exceeds 30,000,000 rupees as of March 31 each year. It applies to individuals, HUFs, and companies based on nationality and residence. Certain entities like section 25 companies and cooperatives are exempt. Assets include houses, cars, jewelry, land, and cash while debts must be actual liabilities owed. The valuation date to assess assets and debts is March 31 preceding the assessment year. Tax returns must be filed if net wealth exceeds the exemption threshold.
This document provides an overview of wealth tax in India. Wealth tax is a tax on the value of wealth owned by a person as of March 31 each year, if it exceeds 30,00,000 rupees. It is levied at 1% under the Wealth Tax Act of 1957. Certain individuals and entities are exempt from wealth tax, including section 25 companies and political parties. Assets include houses, cars, jewelry, land and cash, while deemed assets include those transferred to relatives. Debts owed can be deducted to calculate net wealth subject to tax. The valuation date is March 31 preceding the assessment year and returns must be filed if net wealth exceeds the exemption threshold.
The Payment of Wages Act, 1936 regulates the payment of wages to certain classes of employed persons in India. Some key points:
- It applies to persons employed in factories, railways, mines, and other establishments specified by the appropriate government.
- Wages must be paid before the expiry of the 7th day after the last day of the wage period for most establishments, and before the 10th day for larger establishments.
- Only certain authorized deductions can be made from wages, such as deductions for absence, fines (up to 3% of wages), taxes, loans, insurance, and other purposes approved by the government.
- The total deductions cannot exceed 50-75% of wages depending
1. The document discusses the valuation of various types of assets under the Wealth Tax Act of 1957. It provides details on valuation methods for immovable property, assets of businesses, interests in firms, life interests, jewelry, and residual assets.
2. For immovable property, it describes how to calculate the gross and net maintainable rent. For businesses, it outlines adding 20% of balance sheet values for certain assets. Life interests are valued based on average annual income.
3. Jewelry valuations may be referred to a valuation officer if the declared value differs significantly from fair market value. Jewelry values are then adjusted in subsequent years based on gold prices and acquisitions/disposals.
Employees’ State Insurance Act 1948 - ESI Act 1948Management
The Employees' State Insurance Act (ESI Act) of 1948 provides social security benefits like sickness benefits, maternity benefits, dependents benefits, and funeral benefits to employees working in factories and other establishments. The ESI Act is administered by the Employees' State Insurance Corporation (ESIC), which has set up regional boards across states to operate over 520 centers nationwide covering about 75 lakh insured households. Key benefits include half wages for up to 90 days of sickness leave and full wages for up to 12 weeks of maternity leave. The Act also contains penalties for employers who default on contribution payments.
Wealth tax was introduced in India in 1957 and levied on net wealth exceeding 30 lakhs. It was repealed in 2015 as the government aimed to simplify tax compliance. Under wealth tax, assets such as residential homes, vehicles, yachts, jewelry, cash in hand, and urban land were included in calculating net wealth, while exemptions were provided for one self-occupied residence, former rulers' property, and assets of charitable trusts. Wealth tax was charged at 1% of the value of net wealth exceeding 30 lakhs and aimed to tax accumulated assets rather than income flows. It is no longer levied from assessment year 2016-17 onward.
Wages include all remuneration for services including commissions, bonuses, and non-cash payments. Tips reported to an employer are also considered wages. The value of room and board provided as pay must be reported unless otherwise agreed. Certain types of payments are excluded from being considered wages, such as insurance payments for sickness, accident, medical expenses, or death. Payments made more than 6 months after an employee stops working are also excluded, as are some retirement plan payments and tax payments. Military drill pay is excluded from wages. State law generally follows exclusions under federal law.
This document provides information about data structures and databases. It discusses key concepts like data structures, data abstraction levels in databases, relational and network data models, integrity rules, advantages of DBMS over file processing systems, and more. Examples of data structures include trees, graphs, and arrays. Database topics covered include the components of a database system, data independence, views, and entity-relationship modeling.
The document discusses various aspects of wealth tax in India, including:
1) Persons and entities covered and not covered under wealth tax, with individuals, HUFs, and companies covered but certain organizations like cooperatives and political parties exempt.
2) An exemption limit of net wealth up to Rs. 30 lakhs, with wealth tax of 1% levied on net wealth exceeding this amount.
3) Details on the valuation date, definition of net wealth, assets and debts included, and residential status determining liability for wealth tax on worldwide or Indian assets.
4) Various assets covered like residential and commercial property, vehicles, jewelry, and cash, as well as methods for valuation of
The document summarizes key aspects of the Wealth Tax Act of 1957 in India. It outlines that wealth tax is charged on the net wealth of individuals, HUFs, and companies above a certain threshold. It defines what constitutes an asset and exceptions. Some key assets include residential and commercial properties, motor vehicles, cash in hand, and jewelry. It also discusses deemed assets, asset valuation methods, tax rates, and filing of wealth tax returns.
The document discusses the Minimum Wages Act of 1948 in India. It was passed to prevent exploitation of workers by ensuring a minimum wage. Key points include: it applies to scheduled employments and sets minimum time rates, piece rates, and overtime rates; minimum wages are revised every two years by committees consisting of labor, employers and government; employers must maintain wage records and are subject to inspection.
Provnt ida matrnity_tua_esic_factories_poba_divya_kashDivya Kashyap
Seven acts of industrial relations and labour laws and these are as follows:-
Provident fund act, minimum wages act, industrial disputes acts, maternity,trade union act,factories act, payment of bonus act..
1. This document outlines the Customs Tariff Act of 1975 which consolidates and amends laws relating to customs duties in India. It specifies rates of customs duties and additional duties on imported goods.
2. The Act levies additional duties on imported goods equal to excise duties on similar domestically produced goods. It also levies special additional duties up to 4% of value and special additional duties based on local taxes on similar domestic goods.
3. The Act provides for preferential rates of duty on goods imported from designated preferential trading partner countries, if rules of origin are satisfied. It allows the government to amend preferential rates or discontinue preferential treatment as needed.
The Wealth Tax Act, which came into force from AY1957-58 occupies place of importance in the Indian Taxation System. Though it has got abolished from AY 2016-17, it is in force prior to that period..
Employment Exchange [Sec. 2]- It means any office or place established and maintained by the Government for the collection and furnishing of information either by keeping of registers.
Establishment [Sec. 2]. It means any Office, or any place where any industry, trade, business or occupation is carried on. Establishment in public sector means an establishment owned, controlled and managed by the Government. Establishment in private sector where ordinarily twenty five or more persons are employed to work for remuneration.
Wealth Tax Act, 1957 charges tax on the net wealth of individuals and Hindu Undivided Families (HUFs) at a rate of 1% of net wealth exceeding Rs. 15 lakhs. Net wealth includes all assets owned in India and abroad for citizens and residents, and assets in India for non-citizens and non-residents, less prescribed deductions for debts and exemptions. The valuation date is March 31st or the last day of the previous financial year if the person is not assessed under the Income Tax Act. Returns must be filed by those with net wealth over the taxable limit, and assessments can be re-opened within 4-6 years from the end of the assessment year. However,
The document discusses various aspects of wealth tax in India such as:
1. Individuals, HUFs, and companies are covered under wealth tax, while certain organizations like cooperative societies and political parties are exempt.
2. Wealth tax of 1% is levied on net wealth (assets minus debts) exceeding Rs. 30 lakhs as of the valuation date of March 31.
3. Assets covered include residential property within 25km of cities, vehicles, jewelry, urban land, and cash over Rs. 50,000. Certain exemptions apply for self-occupied houses and agricultural land.
4. Residential status determines taxability of global versus Indian assets, and returns must
This document contains the Central Civil Services (Classification, Control and Appeal) Rules, 1965 which classify civil services and posts in India and establish rules regarding employee discipline and appeals. Some key points:
- Civil services are divided into 4 groups - A, B, C and D - based on pay scale and nature of work. Specific services and grades are listed in the Schedule.
- Civil posts are also divided into the same 4 groups based on pay scale. The President can issue orders reclassifying posts as needed.
- The rules cover most central government employees but exclude some like railway staff. Exceptions can be made.
- They establish rules for disciplinary proceedings and appeals against government servants as well as defining
The document summarizes the key aspects of the Regulation of Employment Act 1948 in India. It establishes Dock Labour Boards to regulate employment of dock workers at ports, develop schemes for their registration and ensure regular employment. The boards are responsible for administering schemes, maintaining accounts and submitting annual reports. Inspectors can investigate premises to check compliance. Non-compliance can be punished with fines or imprisonment. The government can supersede boards if needed and make rules to implement the Act.
The document discusses India's National and Festival Holidays Act of 1963. Some key points:
1) The act was passed to establish uniform practices across industries for declaring national holidays like Republic Day and Independence Day as paid holidays.
2) It requires all employees to be given one paid holiday for certain national and festival days each year, including Republic Day, Independence Day, Gandhi Jayanti, and five other festivals chosen by the employer.
3) Employees working on these holidays have the option to be paid twice their normal wages or take a substitute paid holiday.
4) The act defines terms like employee, employer, wages, and grants powers to inspectors to enforce its provisions. It also
This document summarizes Philippine labor laws regarding wages, working hours, and collective bargaining. It discusses individual worker rights, Presidential Decree 442 (Labor Code), and provisions around normal working hours, overtime pay, minimum wages, and payment of wages. It also defines collective bargaining as negotiations between a labor organization and employer over employment terms and conditions. Key aspects of collective bargaining covered include mandatory subjects of bargaining, the duty to bargain in good faith, exclusive representation, and prohibitions against unilateral changes by the employer.
This document provides an overview of wealth tax in India. Wealth tax is an annual tax of 1% levied on net wealth (total assets minus total debts) that exceeds 30,000,000 rupees as of March 31 each year. It applies to individuals, HUFs, and companies based on nationality and residence. Certain entities like section 25 companies and cooperatives are exempt. Assets include houses, cars, jewelry, land, and cash while debts must be actual liabilities owed. The valuation date to assess assets and debts is March 31 preceding the assessment year. Tax returns must be filed if net wealth exceeds the exemption threshold.
This document provides an overview of wealth tax in India. Wealth tax is a tax on the value of wealth owned by a person as of March 31 each year, if it exceeds 30,00,000 rupees. It is levied at 1% under the Wealth Tax Act of 1957. Certain individuals and entities are exempt from wealth tax, including section 25 companies and political parties. Assets include houses, cars, jewelry, land and cash, while deemed assets include those transferred to relatives. Debts owed can be deducted to calculate net wealth subject to tax. The valuation date is March 31 preceding the assessment year and returns must be filed if net wealth exceeds the exemption threshold.
The Payment of Wages Act, 1936 regulates the payment of wages to certain classes of employed persons in India. Some key points:
- It applies to persons employed in factories, railways, mines, and other establishments specified by the appropriate government.
- Wages must be paid before the expiry of the 7th day after the last day of the wage period for most establishments, and before the 10th day for larger establishments.
- Only certain authorized deductions can be made from wages, such as deductions for absence, fines (up to 3% of wages), taxes, loans, insurance, and other purposes approved by the government.
- The total deductions cannot exceed 50-75% of wages depending
1. The document discusses the valuation of various types of assets under the Wealth Tax Act of 1957. It provides details on valuation methods for immovable property, assets of businesses, interests in firms, life interests, jewelry, and residual assets.
2. For immovable property, it describes how to calculate the gross and net maintainable rent. For businesses, it outlines adding 20% of balance sheet values for certain assets. Life interests are valued based on average annual income.
3. Jewelry valuations may be referred to a valuation officer if the declared value differs significantly from fair market value. Jewelry values are then adjusted in subsequent years based on gold prices and acquisitions/disposals.
Employees’ State Insurance Act 1948 - ESI Act 1948Management
The Employees' State Insurance Act (ESI Act) of 1948 provides social security benefits like sickness benefits, maternity benefits, dependents benefits, and funeral benefits to employees working in factories and other establishments. The ESI Act is administered by the Employees' State Insurance Corporation (ESIC), which has set up regional boards across states to operate over 520 centers nationwide covering about 75 lakh insured households. Key benefits include half wages for up to 90 days of sickness leave and full wages for up to 12 weeks of maternity leave. The Act also contains penalties for employers who default on contribution payments.
Wealth tax was introduced in India in 1957 and levied on net wealth exceeding 30 lakhs. It was repealed in 2015 as the government aimed to simplify tax compliance. Under wealth tax, assets such as residential homes, vehicles, yachts, jewelry, cash in hand, and urban land were included in calculating net wealth, while exemptions were provided for one self-occupied residence, former rulers' property, and assets of charitable trusts. Wealth tax was charged at 1% of the value of net wealth exceeding 30 lakhs and aimed to tax accumulated assets rather than income flows. It is no longer levied from assessment year 2016-17 onward.
Wages include all remuneration for services including commissions, bonuses, and non-cash payments. Tips reported to an employer are also considered wages. The value of room and board provided as pay must be reported unless otherwise agreed. Certain types of payments are excluded from being considered wages, such as insurance payments for sickness, accident, medical expenses, or death. Payments made more than 6 months after an employee stops working are also excluded, as are some retirement plan payments and tax payments. Military drill pay is excluded from wages. State law generally follows exclusions under federal law.
This document provides information about data structures and databases. It discusses key concepts like data structures, data abstraction levels in databases, relational and network data models, integrity rules, advantages of DBMS over file processing systems, and more. Examples of data structures include trees, graphs, and arrays. Database topics covered include the components of a database system, data independence, views, and entity-relationship modeling.
This document is the Payment of Wages Act of 1936 from India. It regulates the payment of wages to certain classes of employed persons. Some key points:
- It applies to payment of wages in factories, railways, and other specified industrial establishments.
- Employers are responsible for paying wages to employees within a certain timeframe, usually before the 7th day after the end of the pay period.
- Wage periods cannot exceed one month.
- Wages must be paid in coin, currency, or check. Only certain authorized deductions can be made from wages.
The Payment of Wages Act, 1936 aims to ensure timely payment of wages to workers without unauthorized deductions. It covers persons employed in factories and railways. Wages include remuneration under settlements or court orders, as well as overtime pay, but exclude bonuses, housing, pensions, travel allowances, and gratuities. Responsibility for payment lies with managers, supervisors or nominated railway administration representatives. Wages must be paid within 7 days of the wage period ending, or 10 days if employment ends. Permitted deductions are for fines, absence from duty, damage/loss of goods or money.
The document summarizes key sections of the Payment of Wages Act of 1936 in India. It outlines 4 chapters that cover introductions and definitions, payment and deductions of wages, authorities under the act, and miscellaneous provisions. Some of the important points summarized are that employers are responsible for paying wages on time, wage periods cannot exceed one month, fines cannot be imposed without approval and notice, and deductions can only be made in certain situations like absence from work. The act also establishes authorities to oversee enforcement and penalties for non-compliance.
This document is the Equal Remuneration Act of 1976 from the Ministry of Labour and Employment in India. It aims to provide equal pay for equal work regardless of gender. Some key points:
- It mandates equal pay for men and women performing the same or similar work. Employers cannot pay women less than men or reduce men's wages to comply.
- It prohibits discrimination in recruitment, promotions, training or transfers based on gender, except where certain laws restrict women in certain jobs.
- Advisory committees will be formed to increase employment opportunities for women and provide advice on suitable jobs.
- Authorities will be appointed to hear and decide complaints about violations and claims regarding unequal pay for equal work based
The Equal Remuneration Act of 1976 aims to provide equal pay for equal work between men and women. The act prohibits paying remuneration to women at rates less favorable than men for the same or similar work. It also prohibits discrimination against women in recruitment, promotions, training or transfers. Employers must maintain registers related to employees. Violations of the act are punishable by fines up to Rs. 10,000 and imprisonment. In a 1987 case, the Supreme Court of India ruled that a woman must receive equal pay to men performing work of equal value, even if no men held the same job title.
The document summarizes how various ILO conventions have been implemented in Indian law. It discusses conventions related to forced labour, equal remuneration, discrimination, technical standards, minimum age, hours of work, weekly rest, occupational safety and health, and social security. For each convention, it lists the relevant Indian laws that incorporate the standards, such as the Factories Act, Mines Act, Building and Other Construction Workers Act, Workmen's Compensation Act, and others.
The Equal Remuneration Act 1976 aims to provide equal pay for equal work regardless of sex. It was enacted to give effect to Articles 14, 16, and 39(d) of the Constitution of India. The Act has 3 chapters establishing employers' duties to pay equal wages to men and women for similar work, prohibiting discrimination in recruitment, and establishing penalties for non-compliance. In Bhagwan Dass v. State of Haryana, the court held that temporary appointments do not preclude equal pay if duties are similar to permanent employees.
The Indian Bonus Act of 1965 provides for the payment of bonus to employees in certain establishments based on profits or productivity. It applies to factories employing 20 or more people and other establishments employing 10 or more. Eligible employees must have worked for at least 30 days in the accounting year. Bonus is calculated based on the allocable surplus of the establishment, with a minimum of 8.33% of wages and a maximum of 20%. Any disputes regarding bonus are treated as industrial disputes. Certain categories of employees such as those in public sector establishments are not eligible for bonus under this Act.
The Equal Remuneration Act of 1976 aims to provide equal pay for equal work for both men and women as mandated by the Indian Constitution. The Act defines remuneration broadly to include basic wages as well as additional payments in cash or kind. It does not apply to laws that provide special treatment to women regarding maternity or retirement terms. Two key court cases are discussed. Garland v British Rail established that travel benefits can constitute pay. Pickstone v Freeman's affirmed that a woman can compare her job to a different man's job when making an equal pay claim.
The Equal Remuneration Act 1976 aims to provide equal remuneration to men and women workers for similar work. It prohibits discrimination in recruitment, promotions, training or transfers based on sex. Same work or work of a similar nature is defined as work requiring equal skill, effort and responsibility under similar working conditions. The Act establishes Advisory Committees with at least half women members to advise on increasing employment opportunities for women. Authorities are appointed to hear claims and complaints, and employers must maintain registers related to workers.
The Workmen's Compensation Act of 1923 was India's first social security law. It established a system to provide compensation to workers who are injured or disabled during the course of their employment. The act applies to hazardous occupations like railways, factories, mines, construction, and transport. It requires employers to pay compensation for work-related injuries and occupational diseases. State governments are responsible for administering the act and appointing commissions to settle disputed claims and revise periodic payments to injured workers or their dependents. The act aimed to provide social security to workers in India's developing industrial sector.
The Payment of Wages Act, 1936 applies to the payment of wages in factories, railways, and other establishments. It makes the employer responsible for ensuring timely payment of wages. Wages must be paid within 7-10 days of the end of the wage period, which cannot exceed one month. Deductions from wages are only allowed in certain specified cases like fines, deductions for housing, etc. The Act requires maintenance of registers and provides for inspection of premises and enforcement through penalties for non-compliance.
This document provides an overview of the Payment of Bonus Act 1965 in India. Some key points:
- The Act requires companies with 20+ employees to pay annual bonuses to eligible employees based on profits or productivity. Eligible employees earn less than 10,000 rupees per month.
- Calculation of available surplus funds and allocable surplus determine the bonus amount payable. Minimum bonus is 8.33% of wages, maximum is 20%.
- Amendments in 2007 raised the eligibility limit to 10,000 rupees per month and calculation ceiling to 3,500 rupees per month.
- Several court cases have clarified provisions around what is considered "wages", treatment
The Minimum Wages Act, 1948 aims to protect unorganized workers from exploitation by mandating minimum wages. Key points:
- It allows the government to set minimum wages for scheduled employments where workers are vulnerable to exploitation. Minimum wages must ensure subsistence as well as efficiency.
- Minimum wages are set based on ethics, not economics, and must be paid regardless of industry capacity. Industries unable to pay minimum wages must shut down.
- The Act defines wages and employees covered. It outlines procedures for fixing and revising minimum wages and ensures payment of minimum wages for overtime, piecework, and incomplete workdays.
- Penalties are prescribed for paying less than minimum wages. Compensation of up
The document discusses the Payment of Bonus Act 1965 in India. It provides definitions of key terms like bonus and outlines the aims, applicability, eligibility criteria, minimum and maximum bonus amounts under the Act. It also covers the methods to calculate statutory bonus and available surplus, as well as employers' obligations around payment timelines, registers, returns and penalties for non-compliance. The document answers several questions around entitlement of different employee types and closes with conclusions and bibliography.
The document discusses the Payment of Wages Act of 1936 in India. Some key points:
1) The Act was passed to regulate payment of wages and ensure they are paid regularly and without unauthorized deductions for certain classes of employed persons.
2) It covers employees in factories, railways, and other establishments notified by the government.
3) The Act specifies rules for payment of wages including fixing wage periods, timelines for payment, and permissible deductions from wages.
4) Wages must generally be paid within 7 days for establishments with under 1,000 employees and within 10 days for those over 1,000.
The document summarizes key aspects of The Minimum Wages Act, 1948 in India. It defines important terms like wages, employee, employer, appropriate government. It outlines the process for fixing and revising minimum wage rates which can include committees and allowing public feedback. Rates can vary by location, age, work type. It also addresses payment of wages, working hours and overtime provisions. The act established an Advisory Board to coordinate wage committees and advise on wage matters.
The document provides an overview of the Minimum Wages Act of 1948 in India. Some key points:
- The act was created to set minimum wages in industries where workers have little bargaining power and are not well-organized. It aims to provide an irreducible level of wages to meet basic necessities like food, shelter and clothing.
- Minimum wages can vary between states and locations. The act establishes a machinery for determining minimum wage rates in scheduled employments.
- It defines important terms like "employer", "wages", and outlines the process for fixing and revising minimum wages, which includes appointing committees to advise the government.
- Minimum wages are fixed considering factors like location, age,
The Minimum Wages Act, 1948 provides for fixing minimum rates of wages in certain employments in India. Some key points:
1) It defines wages, employee, and sets minimum wage rates that can differ based on employment, work class, age (adult, adolescent, child), and locality.
2) Employers must pay employees wages at a rate not less than the minimum wage fixed for that class of employees in that employment, within a time period specified in the Act.
3) Wages include basic pay and allowances but exclude certain other payments like pensions, travel allowances, or reimbursements. Deductions from wages are only permitted in certain specified cases like fines, damages, or loans
The document provides an overview of key Indian labour laws including the Minimum Wages Act, 1948, Payment of Wages Act, 1936, Equal Remuneration Act, 1976, and Employees' State Insurance Act, 1948. It discusses the objectives of establishing minimum wages and ensuring equal pay for equal work for men and women. It also explains provisions around payment of wages, occupational injuries, and social security benefits for employees.
OBJECTIVE :
1. To Provide for fixing minimum rates of wages in certain employments.
2. The provision of the act are intended to achieve the object of doing social justice to the worker employed in the scheduled employment by prescribing minimum rate of wages for them.
3. To achieve to prevent exploitation of labour & for that purpose the authorities under the act have been empowered to take step to prescribe minimum rate of wages in the scheduled industries.
MINIMUM RATE OF WAGE:
The minimum rates of wages may be fixed for different scheduled employments, different classes of work, in the same scheduled employments, adults, adolescents, children & apprentices & for different localities.
The Act is being implemented by the Central & State Government , & such as both are empowered to frame rules.
Minimum rate of the wages fixed or revised consists of the following:-
a basic rate of wages & a special allowance i.e. cost of living allowance;
a basic rate of wages with or without cost of living allowance & cash value of supplies of essential commodities;
an all inclusive rate, i.e. basic rate, cost of living allowance & cash value of concessions.
The Government may fix the minimum rates of wages either by the hour, day, month or by such large wage-period as may be prescribed which may be revised at intervals & reviewed, if felt necessary.
The employer must pay every employee wages so fixed as notified by the Government.
The building and other construction workers' welfare cess act, 1996Leo Lukose
This document outlines the Building and Other Construction Workers' Welfare Cess Act of 1996, which provides for the levy and collection of a cess (tax) on the cost of construction incurred by employers. The cess is collected to augment the resources of Building and Other Construction Workers' Welfare Boards established under another related Act. The key aspects covered include provisions for collecting the cess at a rate of 1-2% of construction costs, requirements for employers to furnish returns, procedures for assessment and collection of the cess, and penalties for non-compliance.
This document is the Minimum Wages Act of 1948 from India. It establishes the framework for fixing minimum wage rates for certain employments in India. Some key points:
- It gives the appropriate state or central government the authority to fix minimum wage rates for scheduled employments, review them every 5 years, and revise them if needed.
- It defines key terms like wages, employee, employer, adolescent and provides guidance on fixing minimum wage rates such as allowing for different rates by employment, work class, age, or locality.
- It establishes that minimum wage rates can be fixed as basic rates with allowances adjusted for cost of living, or as inclusive rates, and defines how to calculate such allowances.
The Payment of Wages Act regulates the payment of wages to workers in certain industries. It requires wages to be paid regularly and prohibits unauthorized deductions. The Act defines wages and applies to factories, railways, and other establishments. It specifies rules for fixing wage periods, timely payment of wages including upon termination, and permissible deductions such as for fines and loans. Employers must maintain registers with details of workers, work, wages paid, and deductions made. The Act aims to ensure proper and prompt payment of wages to workers.
This document provides a short introduction to the Contract Labour Act of 1970 in India. It defines key terms like "appropriate government", "contractor", and "contract labour". It outlines the establishment of central and state advisory boards to advise on administration of the act. It prohibits contract labor for certain processes and requires contractors to obtain licenses. It describes penalties for violations, including imprisonment or fines for employers. Offenses by companies can also result in penalties for responsible individuals. Prosecutions are generally required to be filed within 3 months of an inspector learning of an alleged violation.
The Employees Provident Funds & Miscellaneous Provisions Act, 1952 provides retirement benefits to employees in India, including a lump sum amount at retirement and a pension. It applies to establishments with 20 or more employees. The Act established three schemes - Employees' Provident Fund Scheme, Employees' Pension Scheme, and Employees' Deposit Linked Insurance Scheme. It is managed by the Central Board of Trustees for the Provident Fund with representation from central and state governments, employers, and employees.
This document is the Occupational Safety, Health and Working Conditions Code, 2020 which consolidates and amends laws regulating occupational safety, health and working conditions of persons employed in establishments. Some key points:
- It defines terms related to occupational safety such as employee, employer, establishment, and appropriate government.
- It specifies that the Code applies to establishments employing 10 or more workers, and outlines certain exceptions.
- It consolidates laws on safety, health and working conditions for various sectors like factories, mines, construction, ports and others.
- The Code aims to improve occupational safety, health and working conditions of persons employed in establishments across India.
This document outlines the Employees' Provident Funds and Miscellaneous Provisions Act of 1952 which established provident funds, pension funds, and deposit-linked insurance funds for employees in factories and other establishments in India. Some key points:
- It applies to factories employing 20 or more people as well as other establishments specified by the Central Government employing 20 or more people.
- It establishes the Employees' Provident Fund Scheme which is administered by the Central Board of Trustees for the Employees' Provident Fund.
- The Central Board oversees and maintains the Provident Fund, Pension Fund, and Insurance Fund according to the schemes framed under the Act.
- Various officers are appointed to administer the schemes
This document outlines the Employees' Provident Funds and Miscellaneous Provisions Act of 1952 in India. Some key points:
- It establishes provident funds, pension funds, and deposit-linked insurance funds for employees in factories and other establishments.
- It applies to factories with 20+ employees engaged in specified industries, and other establishments with 20+ employees that the central government specifies.
- It establishes the Employees' Provident Fund Scheme to set up provident funds under the Act. A Central Board administers the funds and performs other functions outlined in schemes and funds.
- It defines terms like employer, employee, basic wages, and establishes the Central Provident Fund Commissioner and other officers to administer
This document outlines key sections of the Payment of Gratuity Act of 1972 in India. It defines important terms like "appropriate government", "employee", "employer", "continuous service" and establishes that gratuity is payable to an employee who has worked continuously for not less than 5 years upon superannuation, retirement, resignation, death or disablement. It also allows state governments to appoint a controlling authority to administer the Act.
This document summarizes the key aspects of The Contract Labour (Regulation and Abolition) Act of 1970 in India. It establishes advisory boards at the central and state levels to advise on matters related to the administration of the act. It requires the registration of establishments that employ 20 or more contract laborers with the registering officer. The principal employer of an establishment must apply for registration within a fixed period. If all details are provided, the registering officer will issue a certificate of registration. Registration can also be revoked if obtained through misrepresentation. Principal employers must register their establishment and cannot employ contract laborers without registration.
The Payment of Gratuity Act of 1972 provides a scheme for payment of gratuity to employees in factories, mines, ports and other establishments. Some key points:
- It applies to establishments with 10 or more employees and provides for payment of gratuity to employees with at least 5 years of continuous service.
- Gratuity is paid at the rate of 15 days wages for each completed year of service, with the maximum amount being Rs. 10 lakhs.
- The Act defines terms like continuous service, employee, employer, family and wages. It also establishes controlling authorities to administer the provisions of the Act.
- Gratuity is payable to employees on superannuation, retirement
The Employees' Provident Funds and Miscellaneous Provisions Act, 1952 (EPF Act) provides social security and timely monetary assistance to industrial employees and their families. The key schemes under the Act are the Employees' Provident Fund Scheme, Employees' Pension Scheme, and Employees' Deposit Linked Insurance Scheme. The Central Board of Trustees administers the schemes and maintains accounts. Key provisions include mandatory contributions by employers (12% of wages) and employees (12% of wages), wage ceiling of Rs. 15,000 per month, and interest rates set by the Central Board. The Act applies to establishments with 20 or more employees and certain other notified establishments.
This document provides an overview of the Contract Labour Act of 1970 in India. It discusses key aspects of the act including definitions, objectives, applications, registration and licensing requirements for establishments and contractors employing contract labor. It also covers welfare provisions for contract labor such as canteens, restrooms and first aid facilities. The document outlines penalties for non-compliance and provides miscellaneous information such as inspecting staff, record keeping responsibilities and the government's power to make rules and remove difficulties in implementing the act. Recent amendments increased the threshold for an establishment to be covered from 20 to 50 contract workers.
The document outlines the key aspects of the Contract Labor Act of 1970 in India. It was enacted to prevent the exploitation of contract labor and improve their working conditions. The Act applies to establishments employing 20 or more contract workers and contractors employing the same. It establishes welfare provisions like canteens, restrooms, drinking water, first aid and the responsibilities of contractors and principal employers around payment of wages. Authorities like inspectors, registration officers and various labor boards are constituted to enforce the provisions of the Act.
1. Payment of Wages and Miscellaneous Provisions Bill, 2008
A
Bill
to consolidate all legal provisions relating to payment of wages to
employees by their employers, fixation of minimum wages in the Scheduled
employments, equal wages for male and female employees, payment of bonus
and for matters connected therewith.
Be it enacted by Parliament in the sixtieth year of the Republic of India as
follows:-
1. Short title, extent and commencement
(1) This Act may be called the Payment of Wages and Miscellaneous
Provisions Act, 2008
(2) It extends to the whole of India.
(3) It shall come into force from such date as the Central Government
may, by notification in the Official Gazette, appoint.
2. Definitions-
(a) “appropriate government” means-
(i) in relation to any establishment carried on by or under the
authority of the Central Government or a railway
administration or in relation to a mine, oil field or a major
port or any corporation established by a Central Act, the
Central Government and
(ii) in relation to any other establishment, the State
Government;
(b) “employee” means any person employed by or through any agency
( including a contractor) with or without the knowledge of the principal
employer, for remuneration in any factory or establishment to do any
work connected with its affairs, whose average wages do not exceed
fifteen thousand rupees per mensem or such amount as may be
specified by the Central government from time to time, on the basis of
rise in the consumer price index number, by notification in the Official
Gazette;
(c) “employer” means-
(i) in relation to an establishment which is a factory under the
Factories Act, 1948 the person who has been named as a
manager under Section 7 of that Act; and
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2. (ii) in relation to any other establishment, the person who has
ultimate control over the affairs of the establishment and
where the said affairs are entrusted to a manager, managing
director or managing agent, such manager, managing
director or managing agent;
(d) “establishment” means a factory and includes any premises
including the precincts thereof wherein or in any part of which any
industry within the meaning of clause (j) of section 2 of the
Industrial Disputes Act, 1947 (Act 14 of 1947), is carried on and
also includes a shop or a commercial establishment within the
meaning of the State law concerning shops and commercial
establishments;
(e) “wages” means all remuneration, capable of being expressed in
terms of money, which would, if the terms of the contract of
employment, express or implied, were fulfilled, be payable to a
person employed in respect of his employment or of work done in
such employment and include house rent allowance, but does not
include-
(i) the value of
(1) any house accommodation, supply of light, water,
medical attendance, or
(2) any other amenity or any service excluded by general
or special order of the appropriate Government;
(ii) any contribution paid by the employer to any Pension Fund
or Provident Fund or under any scheme of social insurance;
(iii) any travelling allowance or the value of any travelling
concession;
(iv) any sum paid to the person employed to defray special
expenses entailed on him by the nature of his employment;
or
(v) any gratuity payable on discharge;
(f) “competent authority” means the authority appointed by the
appropriate government, by notification in the Official Gazette to
ascertain from time to time the cost of living index number
applicable to the employees employed in the employment specified
in such notification;
(g) “cost of living index number” in relation to employees in any
employment in respect of which minimum rates of wages have
been fixed, means the index number ascertained and declared by
the competent authority by notification in the Official Gazette to be
the cost of living index number, applicable to employees in such
employment;
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3. 3. Prohibition of discrimination against female employees
(1) There shall be no discrimination between male and female
employees in the matter of payment of wages; and the principle of
equal pay for equal work will be applicable to all employees under
the same employer, in respect of work of same or similar nature.
(2) Female employees shall not be discriminated against in the
matters of recruitment, training, transfers and promotions vis-à-vis
the male employees.
(3) Where there is any dispute as to whether work is of same or similar
nature, the matter will be decided by the appropriate government or
by any designated person as may be specified by the appropriate
government, by notification in the Official Gazette.
CHAPTER II
Minimum Wages
4. Fixing of minimum rates of wages
(1) The appropriate government shall fix minimum rates of wages
payable to employees employed in the scheduled employments or
any other employment which may add to the schedule by
notification to be published in the Official Gazette and where
considered necessary may fix separate rates of minimum wages
for different regions.
Provided that the where the appropriate Government have fixed or
revised minimum rates of wages as per the scheduled
employments appended to the Minimum Wages Act 1948, the
same shall be deemed to be the scheduled employment for the
purpose of this Act.
(2) The appropriate Government may fix ‘minimum time rate’ or
‘minimum piece rate’ of wages.
(3) In fixing or revising minimum rates of wages under this section,
different minimum rates of wages may be fixed for different
employments.
(4) Minimum rates of wages may be fixed by any one or more of
following wage-periods, namely-
(i) by the hour,
(ii) by the day,
(iii) by the month; or
(iv) by such other larger wage-period as may be prescribed.
Provided that where such rates of wages are fixed by the
month, for calculating wages for a day, the monthly rate of wages,
3
4. shall be divided by twenty six and for calculating wages for an
hour, by dividing daily rate of wages by eight.
Provided further that the appropriate Government shall
revise the minimum rates of wages after an interval not exceeding
five years. If however, it fails to revise such wages in five years’
interval; in that situation it shall be competent to revise such wages
retrospectively i.e from the date the revision was due.
5. Minimum rate of wages
(1) Any minimum rate of wages fixed or revised by the appropriate
government in respect of an employment under section 4 may
consist of-
(i) a basic rate of wages and the cost of living allowance at a
rate to be adjusted six monthly, linked with the cost of living
index number applicable to such employee; or
(ii) a basic rate of wages with or without the cost of living
allowance and the cash value of the concessions in respect
of supplies of essential commodities at concessional rates,
where so authorized; or
(2) The cost of living allowance and the cash value of the concessional
rates in respect of essential commodities at concession rates shall
be confirmed at an interval of six months by the competent
authority specified by the appropriate government.
6. Procedure for fixing or revising minimum wages-
(1) In fixing minimum rates of wages in respect of any employment for the
first time under this Act or in revising minimum rates of wages so fixed,
the appropriate government shall either-
(i) appoint as many committees and sub-committees as it may
consider necessary to hold enquiries and advise it in respect
of such fixation or revision, as the case may be, or
(ii) by notification in the Official Gazette, publish its proposals
for the information of the persons likely to be affected
thereby and specify a date not less than two months from
the date of the notification, on which the proposals will be
taken into consideration.
(2) After considering the advice of the Committee or Committees
appointed under clause (i) of sub-section (1) or as the case may
be, all representations received under clause (ii) of that sub-
section, the appropriate government shall, by notification in the
Official Gazette, fix, or, as the case may be, revise minimum rates
of wages in respect of such employment, and unless such
4
5. notification otherwise provides, it shall come into force on the
expiry of three months from the date of its issue:
Provided that where the appropriate government proposes
to revise the minimum rates of wages by the mode specified in
clause (ii) of sub-section (1), the appropriate government shall
consult the Advisory Board also.
7. Advisory Board-
For the purpose of co-ordinating the work of Committees and sub-
committees appointed under Section 6 and advising the appropriate government
generally in the matter of fixing and revising minimum rates of wages, the
appropriate government shall appoint an Advisory Board.
8. Composition of Committees and Advisory Board
Each of the Committees, Sub-committees and Advisory Board shall
consist of persons to be nominated by the appropriate government representing
employers and employees in the employment, who shall be equal in number and
independent persons not exceeding one third of its total number of members;
one of such independent persons shall be appointed as the Chairman by the
appropriate government.
9. Correction or errors.-
(1) The appropriate government may, at any time, by notification in the
Official Gazette, correct clerical or arithmetical mistakes in any notification fixing
or revising minimum rates of wages under this Act, or errors arising therein from
any accidental slip or omission.
(2) Every such notification shall, as soon as may be after it is issued,
be placed before the Advisory Board for information.
10. Payment of minimum rates of wages-
The employer shall pay to every employee at a rate not less than the
minimum rate of wages fixed under Section 5.
11. Weekly hours and rest-
(1) (a) No employee shall be required or allowed to work for more than
forty eight hours in a week or nine hours in a day.
(b) No employee shall be required or allowed to work on Sunday or
any other day of rest that the employer may fix for an employee or
5
6. a class of employees unless he has a rest for a whole day on one
of the three days immediately before or after the said day of rest.
(c) The periods of work shall be so fixed that no employee shall work
for more than five hours before he has had an interval for rest of at
least half an hour and with spread-over of not more than twelve
hours, inclusive of intervals for rest.
(d) Where an employee works in an establishment for more than nine
hours in any day or for more than forty-eight hours in a week he
shall in respect of overtime work, be entitled to wages at the rate of
twice the rate of the ordinary rate of wages.
(2) Nothing in this section shall be deemed to affect the provisions of the
Factories Act, 1948 or any Act regulating the conditions of work in any shop
or commercial establishment or motor transport undertaking.
12. Wages of employees who work for less than normal working day-
If an employee works on any day for less than the normal hours of work,
he shall be entitled to receive wages for a full normal working day.
Provided however, that he shall not be entitled to receive wages for a full
working day, in any case where his failure to work is caused by his unwillingness
to work and not by the omission of the employer to provide him the work.
13. Wages for two or more classes of work.-
Where an employee does two or more classes of work to each of which a
different minimum rate of wages is applicable, the employer shall pay to such an
employee in respect of the time respectively occupied in each such class of
work, wages at not less than the minimum rate of wages in force in respect of
each such class.
14. Minimum time rate wages for piece work.-
Where an emplyee is employed on piece work for which minimum time
rate and not a minimum piece rate has been fixed under this Act, the employer
shall pay to such emplyee wages at not less than the minimum time rate.
CHAPTER III
Payment of Wages
15. Mode of payment of wages
All wages to employees shall be paid in cash or credited, with the
employees’ consent, to their bank account and where majority of employees in
the establishment give their consent in writing, the wages may be paid partly in
kind and partly in cash, so however, that at least two thirds of the wages are paid
6
7. in cash. The value of wages paid in kind will, in case of dispute, be determined
by the appropriate government or the designated authority and its decision shall
be final.
16. Fixation of wage period
The employer may fix the wage period for employees as either daily, or
weekly or fortnightly or monthly. Provided that no wage period in respect of any
employee shall be more than a month.
17. Time of payment of wages.-
(a) The wages of every person employed in an establishment in which
less than one thousand persons are employed, shall be paid before
the expiry of seventh day and in other establishments before the
expiry of tenth day, after the last day of the wage-period in respect
of which wages are payable.
(b) Where the employment of any person is terminated by or on behalf
of the employer, the wages, earned by hum shall be paid before
the expiry of the second working day from the day on which his
employment is terminated.
(c) All payments of wages shall be made on a working day.
18. Payment of wages without deductions
There shall be no deductions made from the wages of the employee,
except those as are specified in section 19.
19. Deductions which may be made from wages
(1) Notwithstanding the provisions of sub-section (2) of Section 47 of
the Indian Railways Act, 1890 (9 of 1890), the wages of an
employee shall be paid to him without deductions of any kind
except those authorised by or under this Act.
(Explanation I) – Every payment made by the employee to the
employer or his agent shall, for the purposes of this Act, be
deemed to be a deduction from wages.
(Explanation II) – Any loss of wages resulting from the imposition,
for good and sufficient cause, upon an employee of any of the
following penalties, namely:-
(i) The withholding of increment or promotion (including the
stoppage of increment at an efficiency bar):
7
8. (ii) The reduction to a lower post or time-scale or to a lower
stage in
a time scale; or
(iii) Suspension;
shall not be deemed to be a deduction from wages in any case
where the rules framed by the employer for the imposition of any such
penalty are in conformity with the requirements, if any, which may be
specified in this behalf by the State Government by notification in the
Official Gazette.
(2) Deductions from the wages of an employee shall be made only in
accordance with the provisions of this Act, and may be of the
following kinds only, namely: -
(i) fines;
(ii) deductions for absence from duty;
(iii) deductions for damage to or loss of goods expressly
entrusted to the worker for custody; or for loss of money for
which he is required to account, where such damage or loss
is directly attributable to his neglect or default;
(iv) deductions for house-accommodation supplied by the
employer or by Government or any housing board set up
under any law for the time being in force (whether the
Government or the board is the employer or not) or any
other authority engaged in the business of subsiding house-
accommodation which may be specified in this behalf by the
appropriate Government by notification in the Official
Gazette;
(v) deductions for such amenities and services supplied by the
employer as the appropriate Government (or any officer
specified by it in this behalf) may by general or special
order, authorise.
Explanation- the word services (in this clause) does not
include the supply of tools and raw materials required for the
purposes of employment;
(vi) deductions for recovery of loans and advances by the
employer from the funds of the establishment or from any
Welfare Fund statutory or otherwise constituted by the
employer or a trade union for welfare of employees and their
families with approval of appropriate Government of
whatever nature (including advances for travelling allowance
or conveyance allowance), and the interest due in respect
thereof, or for adjustment of over payments of wages;
8
9. (vi) deductions of income tax payable by the employee or any
other tax levied by the Government or deductions required
to be made by order of a court or other authority competent
to make such order;
(vii) deductions for subscription to, and for repayment of
advances from any social security fund or scheme
constituted by law including provident fund or pension fund
or health insurance scheme or fund known by any other
name;
(viii) deductions for payment to cooperative societies approved
by the appropriate Government (or any officer specified by it
in this behalf)
(ix) deductions, made with the written authorisation of the
employee for payment of any premium of his life insurance
policy to the Life Insurance Corporation of India established
under the Life Insurance Corporation Act, 1956 (31 of 1956),
or for the purchase of securities of the Government of India
or of any State Government or for being deposited in any
Post Office Savings Bank in furtherance of any savings
scheme of any such Government;) or to a scheme of
insurance maintained by the Indian Post Office; and
(ix) deductions made, with the written authorisation of the
employee, for payment of the fees payable by him for the
membership of any trade union registered under the Trade
Union Act, 1926 (16 of1926)
(xi) deduction for payment of insurance premia on Fidelity
Guarantee Bonds
(xii) deductions for recovery of losses sustained by a railway
administration on account of acceptance by the employee of
counterfeit or base coins or mutilated or forged currency
notes;
(xiii) deductions for recovery of losses sustained by a railway
administration on account of the failure of the employee to
invoice, to bill, to collect or to account for the appropriate
charges due to that administration whether in respect of
fares, freight, demurrage, wharfage and carnage or in
respect of sale of food in catering establishments or in
respect of commodities in grain shops or otherwise;
9
10. (xiv) deductions for recovery of losses sustained by a railway
administration on account of any rebates or refunds
incorrectly granted by the employee where such loss is
directly attributable to his neglect or default;
(xv) deductions, made with the written authorisation of the
employee, or contribution to the Prime Minister’s National
Relief Fund or to such other fund as the Central
Government may, by notification in the Official Gazette,
specify;
(3) Notwithstanding anything contained in this Act, the total amount of
deductions which maybe made under sub-section (2) in any wage-
period from the wages of any employee shall not exceed –
(i) in cases where such deductions are wholly or partly made
for payments to cooperative societies under clause (ix) of
sub-section (2), seventy five percent of such wages, and
(ii) in any other case, fifty per cent of such wages;
Provided that where the total deductions authorised
under sub-section (2) exceed seventy five per cent or, as
the case may be, fifty percent of the wages, the excess may
be recovered in such manner as may be prescribed.
Provided further that the deductions for absence form
duty may be made only on account of absence of an
employed person from the place or places where, by the
terms of his employment, he is required to work, such
absence being for the whole or any part of the period during
which he is so required to work. The deductions shall b e
made proportionately. However if ten or more employees
acting in concert absent themselves without due notice (that
is to say without giving the notice which is required under
the term of their contract of employment) and without
reasonable cause, such deduction from any such employee
may include such amount not exceeding his wages for eight
days as may by any such terms be due to the employer in
lieu of the due notice.
(4) Nothing contained in this section shall be construed as precluding
the employer from recovering from the wages of the employee or
otherwise any amount payable by such person under any law for
the time being in force other than Indian Railways Act, 1890 (9 of
1890).
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11. Chapter IV
Payment of Bonus
20. Payment of Bonus
There shall be paid to every employee an annual bonus calculated
at 8 1/3% of the wages earned by him during the previous accounting
year. Wages for the purpose of calculating bonus will comprise basic
wage, dearness allowance, retention allowance, if any, in case of, city
compensatory allowance and no other allowance. Demand for bonus in
excess of this annual bonus, either on the basis of profits earned in the
accounting year or on basis of production/productivity will be determined
through collective bargaining by the employer and employees, failing
which through arbitration or adjudication under the Industrial Disputes Act
1947. The maximum amount of bonus, including 8.33 % annual bonus
shall not however exceed 20% of the wages. Every employee who has
worked atleast for thirty days in an accounting year shall be eligible for
payment of bonus.
Provided that no bonus shall be payable for the first five accounting years
unless the employer has earned profit during this period.
21. Payment of bonus out of allocable surplus
(a) The bonus shall be paid out of the allocable surplus which shall be
an amount equal to 60% of the available surplus arrived at as per
provisions of clause (b) of this section.
(b) The available surplus shall be the amount calculated as per
schedule appended to Act.
(c) Audited accounts of companies shall not normally be questioned.
Provided that wherever there is any dispute regarding the quantum
of payment of bonus the matter may be resolved by the conciliation
machinery appointed by the appropriate Government or through
arbitration or adjudication under the Industrial Disputes Act 1947.
22. Disqualification for bonus
Notwithstanding anything contained in this Act, an employee shall be
disqualified from receiving bonus under this Act, if he is dismissed from service
for
(a) fraud; or
(b) riotous or violent behaviour while on the premises of the
establishment; or
(c) theft, misappropriation or sabotage of any property of the
establishment.
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12. 23. Proportionate reduction in bonus in certain cases
Where an employee has not worked for all the working days in an
accounting year, the minimum bonus of 8.33 percent of his wage or higher that is
payable to other employees in the establishment for the days, he has worked in
that accounting year, shall be proportionately reduced.
24. Set on and set off of allocable surplus
(1) Where for any accounting year, the allocable surplus exceeds the
amount of maximum bonus payable to the employees in the
establishment under section 20, then, the excess shall, subject to a
limit of twenty percent of the total salary or wage of the employees
employed in the establishment in that accounting year, be carried
forward for being set on in the succeeding accounting year and so
on up to and inclusive of the fourth accounting year to be utilised
for the purpose of payment of bonus in the manner illustrated in the
Fourth Schedule.
(2) Where for any accounting year, there is no available surplus or the
allocable surplus in respect of that year falls short of the amount of
minimum bonus payable to the employee in the establishment
under section 10, and there is no amount or sufficient amount
carried forward and set on under sub-section (1) which could be
utilised for the purpose of payment of the minimum bonus, then,
such minimum amount or the deficiency, as the case may be, shall
be carried forward for being set off in the succeeding accounting
year and so on up to and inclusive of the fourth accounting year in
the manner illustrated in the (Fourth) Schedule.
(3) The principle of set on and set off as illustrated in the Fourth
Schedule shall apply to all other cases not covered by sub-section
(1) or sub-section (2) for the purpose of payment of bonus under
this Act.
(4) Where in any accounting year any amount has been carried
forward and set on or set off under this section, then, in calculating
bonus for the succeeding accounting year, the amount of set on or
set off carried forward from the earliest account year shall first be
taken into account.
25. Adjustment of customary or interim bonus against bonus payable
under the Act
Where in any accounting year
(a) the employer has paid any Puja Bonus or other customary bonus
to employees; or
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13. (b) the employer has paid a part of the bonus payable under this Act to
employees before the date on which such bonus becomes
payable, then, the employer shall be entitled to deduct the amount
of bonus so paid from the amount of bonus payable by him to the
employee under this Act in respect of that accounting year and the
employee shall be entitled to receive only the balance.
26. Deduction of certain amounts from bonus payable under the Act.-
Where in any accounting year, an employee is found guilty of misconduct
causing financial loss to the employer, then, it shall be lawful for the employer to
deduct the amount of loss from the amount of bonus payable by him to the
employee under this Act in respect of that accounting year only and the
employee shall be entitled to receive the balance, if any.
27. Time limit for payment of bonus.-
All amounts payable to employee by way of bonus under this Act shall be
paid in cash by his employer-
(a) where there is a dispute regarding payment of bonus pending
before any authority under Section 20, within a month from the
date on which the award becomes enforceable or the settlement
comes into operation, in respect of such dispute;
(b) in any other case, within a period of eight months from the close of
the accounting year Provided that the appropriate Government or
such authority as the appropriate Government may specify in this
behalf may, upon an application made to it by the employer and for
sufficient reasons, by order, extend the said period of eight months
to such further period or periods as it thinks fit; so, however, that
the total period so extended shall not in any case exceed two
years.
28. Special provision with respect to payment of bonus linked with
production or productivity.-
Notwithstanding anything contained in this Act -
(a) Where an agreement or a settlement has been entered into by the
employees with their employer before the commencement of this
Act or
(b) Where the employees enter into any agreement or settlement with
their employer after such commencement, for payment of annual
bonus linked with production or productivity in lieu of bonus based
on profits payable under this Act, then, such employees shall be
entitled to receive bonus due to them under such agreement or
settlement, as the case may be.
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14. 29. The Provisions of Payment of Bonus not to apply to certain classes
of employees.-
Notwithstanding anything contained in this Act the employees employed
as seamen in the establishment of Merchant Shipping Companies, employees of
establishments and Departments of Central Government, State Government and
local authorities, employees of Indian Red Cross Society or any like institutions,
employees of hospitals, chamber of commerce, or charitable institutions not
established for making profits, employees of universities, other educational
institutions, a construction work which is not carried for more than a year and in
any establishment in which less than ten persons are employed on any day
during an accounting year.
Chapter V
Miscellaneous
30 Power to give directions and remove difficulties –
(a) The Central Government may give directions to the Government of
any State as to the carrying into execution in the State of the
provisions contained in this Act.
(b) If any difficulty arises in giving effect to the provisions of this Act,
the Central Government may by order to be published in the
Official Gazette, make such provisions not inconsistent with the
provisions of this Act, as appears to it to be necessary or expedient
for removing the difficulty
31. Claims under the Act and appointment of authority –
(1) The appropriate government may, by notification in the Official
Gazatte, appoint-
(b) any Commissioner for Workmen’s Compensation; or
(c) any officer of Central Government exercising functions as,-
(i) Regional Labour Commissioner; or
(ii) Assistant Labour Commissioner with at least two years’
experience; or
(c) any officer of the State Government not below the rank of
Assistant Labour Commissioner with at least two years’
experience; or
(d) a presiding officer of any Labour Court or Industrial Tribunal,
constituted under the Industrial Disputes Act, 1947 (14 of 1947), or
under any corresponding law relating to the investigation and
settlement of industrial disputes in force in the State; or
(e) any other officer with experience as a Judge of a Civil Court
or a Judicial Magistrate’
as the authority to hear and decide for any specified area all the claims arising
out of non-payment of wages, deductions made by employer from the wages or
remuneration of an employee which are not according to the provisions of this
Act, payment of less wages than the minimum wages, non-payment of wages for
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15. the leave period, non-payment of over time, non-payment of equal remuneration
to female employee as prescribed under this Act, including non-payment of
bonus (if it is not disputed).
The appropriate Government may for the reasons to be recorded in
writing, transfer any matter from one authority to another authority.
(2) The authority may order payment of compensation upto ten times
the amount of wages payable in addition to the actual amount as
specified in sub-section (1). The authority shall, before ordering
compensation, have regard to the circumstances due to which the
dues had remained unpaid or less paid.
(3) If an employer fails to pay the outstanding dues of an employee
that are ordered to be paid by the authority under sub-section (2),
such amount may be recovered –
(a) if the authority is Magistrate, by the authority as if it were a fine
imposed by him as Magistrate, and
(b)If the authority is not a Magistrate, by any Magistrate to whom
the authority makes an application in this behalf, as if it were a fine
imposed by such Magistrate.
(4) Any claim arising out of any dues payable as prescribed under sub-
section (1) above may be filed before the authority either by the
employee himself, or through any legal practioner or any official of
a registered Trade Union of which the employee is member,
authorised in writing to act on his behalf or through any other
representative, or any Inspector appointed under this Act.
Provided that every such application shall be presented
within six months from the date on which the amount claimed
becomes payable.
Provided further that any application may be entertained
after the said period of six months if the applicant satisfies the
authority that he had sufficient cause for not making the application
within such period.
Provided further that where there is any dispute as to the
person or persons being the legal representative or the
representatives of the employer or of the employed person, the
decision of the authority on such dispute shall be final. Any inquiry
under this sub-section shall be deemed to be a judicial proceeding
within the meaning of sections 193, 219 and 228 of the Indian
Penal Code (45 of 1860).
(5) If the authority hearing an application under this section is satisfied
that the application was either malicious or vexatious, the authority
15
16. may direct that a penalty not exceeding one thousand rupees be
paid to the employer or other person responsible for the payment
of wages by the person presenting the application.
(6) All amounts payable by an employer to an employee as an amount
of wages of the employee under this Act or otherwise due to the
employee und this Act or any rule or order made there under shall,
if such amount could not or cannot be payed to the employee on
account of his death before payment or on account of his
whereabouts not being known, be deposited with the Labour
Welfare Commissioner or the prescribed authority, who shall deal
with the money so deposited in such manner as may be
prescribed.
(7) No Civil Court shall entertain any such suit for the recovery of
wages is such wages are claimable under the provisions of this
Act.
(8) An appeal against the order dismissing either wholly or in part an
application made under this section or against a direction made
under this section may be preferred, within thirty days of the date
on which on which the order or direction was made, before the
Labour Court or Industrial Tribunal established under the Industrial
Disputes Act 1947.
32. Contracting out
(a) Any contract or agreement whereby an employee forgoes or
redress his right to minimum wages or any other right conferred by
this Act, shall be null and void ab initio.
(b) Nothing contained in this Act shall be construed as precluding any
employee from entering into an agreement with an employer for
granting his rights or privileges in respect of any matter which are
more favourable to him than those to which he would be entitled
under this Act.
33. Appointment and powers of inspectors.-
(1) The appropriate government may, by notification in the Official
Gazette appoint such persons as it thinks fit to be inspectors for the
purposes of this Act and define the local limits within which they
shall exercise their powers under this Act.
(2) Subject to any rules made by the appropriate government in this
office, an inspector may, within local limits for which he is
appointed:
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17. (i) enter, at all reasonable hours, with such assistants ( if any)
being persons in the service of the government or any local
authority, as he thinks fit, any premises or place where
employee are employed, for the purposes of examining any
registers or records required to be kept under this Act or
rules made there-under, and require the production thereof
for inspection;
(ii) examine any person whom he finds in such place of
employment and who, he has reasonable cause to believe is
a employee employed therein;
(iii) seize or take copies of registers or records or portions
thereof as he may consider relevant in respect of an offence
under this Act which he has reason to believe has been
committed by an employer; and
(iv) exercise such other powers as may be prescribed.
34. Records, Returns and Notices
(a) Every employer of an establishment to which this Act applies shall
maintain the following registers:
(i) Registers of muster roll-cum-wages register.
(ii) Any other register that the appropriate government may
prescribe for carrying out the provisions of the Act.
(b) Every employer shall display a notice on the notice board, in a
conspicuous place at or near the main entrance of the
establishment in the language of the majority of the persons
employed therein, containing the wage rates of employees
category-wise, the wage period and the day or date and time of
payment of wages.
(c) Every employer of an establishment shall send an annual return in
the prescribed form to the authority as may be prescribed by the
appropriate government.
(d) An employer who is maintaining records and information on
computer need not maintain, the prescribed manual records. He
will however, ensure that whatever in formation or statement is
required by the inspector, is supplied immediately on demand in
the form a neat and clear print out with the dated signature of a
responsible officer of the establishment.
(e) All registers required to be maintained under this Act or rules made
there-under shall be preserved for a period of four years after the
date of last entry made therein.
35. Penalties.-
(a) Any employer who contravenes any provision of this Act or rules
made there-under shall be punishable with imprisonment for a term
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18. which may extend to one year or with fine which may extend to five
thousand rupees but which shall not be less than two thousand
rupees, or with both.
Provided that in imposing any fine for an offence under this
Section, the court shall take into consideration the amount of any
compensation already awarded or accrued in any proceedings
taken under Section 31.
(b) If any person has been convicted of any offence again contravenes
the same provision, he shall be punishable on a subsequent
conviction with imprisonment for a term which may extend to two
years or with fine which may extend to ten thousand rupees but
which shall not be less than five thousand rupees or with both.
(c) For the purpose of sub-section (b) no cognizance shall be taken of
any conviction made more than two years before the commission
of the offence for which the person is being subsequently
convicted.
36. Cognizance of Offences.-
(a) No court shall take cognizance of any offence under this Act except
on a complaint by an inspector.
(b) No court below that of Presidency Magistrate or of a Magistrate of
the First Class shall try any offence punishable under this Act.
(c) No court shall take cognizance of a complaint against any person
for an offence under section 3(1); 10; 17; 18 and 27 unless an
application has been presented under section 31 and has been
granted wholly or in part.
(d) No court shall take cognizance of any offence punishable under
this Act unless complaint thereof is made within three months of
the date on which the alleged commission of the offence came to
the notice of an inspector or application under Section 31 has been
granted wholly or in part, as the case may be.
37. Protection to person acting under this Act.-
No suit, prosecution or other legal proceedings shall lie against any
person for anything which is in good faith done or intended to be done under this
Act.
38. Exemption/exceptions
(a) The appropriate government may by notification in the Official
Gazette, exempt conditionally or unconditionally any establishment
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19. or class of establishment for such period as may be specified
therein, from all or any of the provisions of this Act.
(b) Nothing in this Act shall apply to employees employed in any
establishment carried on by a department of government, directly.
(c) Nothing in this Act shall apply to any employee who is living with
the employer, is a member of his family and is dependant on him.
Explanation- In clause (c) a member of the employer’s family shall
be deemed to include his or her spouse or child or parent or
brother or sister.
39. Power to make rules –
(1) The appropriate Government may, subject to the condition of
previous publication , by notification in the Official Gazette make
rules for carrying out the purposes of this Act.
(2) Without prejudice to the generality of the foregoing power, such
rules may –
(i) prescribe the term of office of the members, the procedures
to be followed in the conduct of business, the method of
voting, the manner of filling up of Casual Vacancies in
membership, if and the quorum necessary for the
transaction of business of the Committees, Sub-
Committees and the Advisory Boards;
(ii) prescribe the method of summoning witnesses, production
of documents relevant to the subject – matter of the enquiry
before the Committees, Sub- Committees and the Advisory
Board:
(iii) prescribe the mode of computation of the cash value of
wages in kind and of concessions in respect of supplies of
commodities at concessional rates:
(iv) prescribe the forms of registers and records to be
maintained and the particulars to be entered in such
registers and records:
(v) prescribe the procedure for the imposition of fines,
conditions and acts and omissions in respect of which the
same can be imposed:
(vi) prescribe the powers of inspectors for the purposes of this
Act:
(vii) regulate the scale of costs which may be allowed in
proceedings under this Act:
(viii) prescribe the amount of court – fees payable in respect of
any proceedings under this Act; and
(ix) any other matter which has to be or may be prescribed
under the Act
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20. 40. Repeal and Saving –
(a) The Payment of Wages Act 1936, the Minimum Wages Act 1948,
The Payment of Bonus Act 1965 and the Equal Remuneration Act
1976 shall stand repealed on the commencement of the provisions
of this Act.
(b) Notwithstanding such repeal, anything done or any action taken or
purported to have been taken under the Acts so repealed shall in
so far as it is not inconsistent with the provisions of this Act, be
deemed to have been done or taken under the corresponding
provisions of this Act.
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