This document summarizes key Indian labor laws including ESIC, EPFO, bonus payments, gratuity, overtime calculations, annual leave, maternity benefits, and compensation act provisions. It provides rates for ESIC, current EPFO interest rate, PF and EPF contribution breakdowns. It outlines eligibility, calculation methods and maximums for bonus, gratuity, overtime. It also summarizes provisions for annual leave, sick leave, sterilization leave. The compensation act section provides wage ceiling and compensation amounts. Maternity benefit act provisions include leave duration for different childbirth situations and requirements for creches.

1. ESIC: (10 or more)
Present Rate – Employer – 3.25%, Employee – 0.75%
ESIC Wage Period :
1st
April to 30th
September
1st
October to 31st
March
EPFO – Current Interest Rate – 8.65% (FY 18-19) (20 or more)
Employee – PF- 12%
Employer – EPF-3.67, EPS – 8.33, Admin – 0.50, EDLI -0.5
Total Employee – 12%
Total Employer – 13%
EPFO Withdrawal –
Pic Courtesy - relakhs.com

2. Bonus : 20 or more employees
Pic Courtesy - salarypaypack.com
Gratuity 10 or more employees
Calculation – 15/26*Last drawn Salary (Basic+DA)*No of years (Non – Seasonal)
7/26*Last drawn Salary (Basic=DA)* No of years (Seasonal)
Maximum Gratuity: Without tax- 20Lakhs (proposed to 30 Lakhs in 2019 Interim Budget before election
but not published in official gazette)
OT Calculation – (Basic +DA)/30.5/8*2
Total Working Hours Including Spread Over – 10.5, Max 12 Hrs written Permission from Inspector
Overtime not to exceed – 50hrs in a month.
Shops and Estb – Kerala
Annual Leave with wages – 12 days for continuous service of 12 months (240 Days).
Also 12 days Sick/Casual leave.
Sterilization – Male – 6 days, female – 14 days.

3. Compensation Act
Wage Ceiling – 8000/-
Compensation for Death – 50% of monthly Wages * relevant Factor or 1,20,000 whichever is higher.
Compensation for Permanent Total Disablement – 60% of Monthly wages * relevant Factor or 1,40,000
whichever is higher.
Compensation for permanent partial disablement – proportionate to loss of earning capacity assessed
by medical practitioner.
Maternity Benefit Act 10 or more employees
Total – 26 Weeks for first two child, for third 12 weeks (6 weeks before delivery)
12 weeks - for commissioning mother (means a biological mother who uses her egg to create an embryo
implanted in another woman), Adoption/Surrogacy – Child below age of 3 months.
8 Weeks before delivery the leave can be availed.
Leave for miscarriage – 6 Weeks
Creche – 50 or more employees in an establishment
Every establishment must in writing and electronically to every woman at the time of her initial
appointment regarding every benefit available under this act.
©sreenathbalakrishnan
2019