Failure to comply with certain compliances/guidelines from the respective Govt. Authorities leads unlimited penalties including imprisonment as per the gravity of non-compliance.
- Description: Register of Bonus paid to the employees for the accounting year – Maintain a register in Form C showing the details of bonus due to each employee along with deductions or adjustments
- Penal Consequences: Imprisonment up to six months or fine up to Rs 1000/- or both
- Description: Annual Return filed – File annual return online in Form D before 1st February on Labour Ministry portal
- Penal Consequences: Imprisonment up to six months or fine up to Rs 1000/- or both
- Description: Maintain Accident Book in Form 11 and preserve for 5 years
- Penal Consequences: Imprisonment up to one year or fine up to Rs 4000 or both
4. Employees State Insurance Act 1948, Employees State Insurance (Central)
Rules,
1950 and Employees State Insurance (General) Regulations, 1950
- Description: Declaration of registration of establishment – Intimate to the appropriate Regional Office, Sub-Regional Office, Divisional Office or Branch Office.
- Penal Consequences: Imprisonment which may extend to one year, or with fine which may extend to four thousand rupees, or with both.
5. Employees State Insurance Act 1948, Employees State Insurance (Central)
Rules,
1950 and Employees State Insurance (General) Regulations, 1950
- Description: Declaration of registration of establishment – Intimate to the appropriate Regional Office, Sub-Regional Office, Divisional Office or Branch Office.
- Penal Consequences: Imprisonment which may extend to one year, or with fine which may extend to four thousand rupees, or with both.
6. Employees State Insurance Act 1948, Employees State Insurance (Central)
Rules,
1950 and Employees State Insurance (General) Regulations, 1950
- Description: TIC Cards to be generated within 10 days of joining of the employee – Sample TIC cards to be uploaded for verification
- Penal Consequences: Imprisonment which may extend to one year, or with fine which may extend to four thousand rupees, or with both.
- Description: Availability of valid agreement between Principal Employer & Contractor
- Penal Consequences: Validation process
8. Maharashtra State Tax on Professions, Trades, Callings and Employments
Act,
1975
& Rules, 1975
- Description: Registration certificate – Obtain electronically Certificate of Registration in Form I-A from the official website of Sales Tax Department
- Penal Consequences: Fine which may extend to five thousand rupees.
9. Maharashtra State Tax on Professions, Trades, Callings and Employments
Act,
1975
& Rules, 1975
- Description: Professional Tax remittances of deducted amount, monthly remittances and return filing
- Penal Consequences: Fine which may extend to five thousand rupees.
10. Maharashtra Shops and Establishments (Regulation of Employment and
Conditions of
Service) Act, 2017 and Rules 2018
- Description: Obtainment of registration certificate – Obtain registration certificate in Form B from the Registering Officer
- Penal Consequences: Fine which may extend to one lakh rupees; in case of continuing contravention, an additional fine which may extend to two thousand rupees for every day.
- Description: Exempted employees declaration letter or Form 11 related to the employment details
- Penal Consequences: Imprisonment which may extend to a term of one year, or with fine which may extend to four thousand rupees or with both.
- Description: Payment of contribution – Deposit the various contributions along with administrative charges within 15 days of the close of every month either by net banking or at any designated branch of State Bank of India for each employee employed directly or through contractor
- Penal Consequences: Rate of damages with respect to the period of default specified in the para
- Description: Registration of establishment – Code allotment letter to be cached for the name, address, employer and other details
- Penal Consequences: Imprisonment which may extend to a term of one year, or with fine which may extend to four thousand rupees or with both.
- Description: UAN generated against all the employees
- Penal Consequences: Imprisonment which may extend to a term of one year, or with fine which may extend to four thousand rupees or with both.
- Description: Compensation to the applicable persons – To check any unnamed policy taken for those CLs who are not covered under ESI or for CLs engaged in factory/establishment whose area is not notified by ESI. Policy details and expiry to be captured in audit report.
- Penal Consequences: Future liability – PE
- Description: Contractor license – Contract license to the contractor shall be in prescribed form. License will be valid for 12 months from the date granted or renewed or up to 31st December of the year as applicable. License number, validity date, strength and nature of work of the contractors shall be recorded.
- Penal Consequences: Imprisonment which may extend to three months, or with fine which may extend to one thousand rupees, or with both.
- Description: Notice of commencement/completion of contract work submitted by contractor – The contractor shall submit the required notice within 7 days from the commencement/completion of contract work in applicable states.
- Penal Consequences: Imprisonment which may extend to three months, or with fine which may extend to one thousand rupees, or with both.
- Description: Employment card cum Identity Card – Contractor shall issue an employment/identity card in the prescribed form to all workers within 3 days from the date of employment in applicable Central/State rules. The card must be maintained up to date.
- Penal Consequences: Imprisonment which may extend to three months, or with fine which may extend to one thousand rupees, or with both.
- Description: Service Certificate – Contractor shall issue Service Certificate to all the contract labourers on termination of service for any reason and obtain acknowledgement.
- Penal Consequences: Imprisonment which may extend to three months, or with fine which may extend to one thousand rupees, or with both.
- Description: Wage slip – Contractor shall issue wage slip at least one day prior to disbursement of wages in applicable Central/State rules if the wage period is one week or more.
- Penal Consequences: Imprisonment which may extend to three months, or with fine which may extend to one thousand rupees, or with both.
21. Contract Labour (Regulation and Abolition) Act, 1970 and Maharashtra
Rules,
1972
1972
- Description: Payment of wages by cheque or by bank account credit – Contractor shall pay the wages by cheque or by crediting the salaries to the bank account of the concerned workers in Maharashtra.
- Penal Consequences: Imprisonment which may extend to three months, or with fine which may extend to one thousand rupees, or with both.
- Description: Register of workmen employed by contractor – Contractor shall maintain a register in applicable Central/State rules in respect of each registered establishment detailing the workmen employed.
- Penal Consequences: Imprisonment which may extend to three months, or with fine which may extend to one thousand rupees, or with both.
- Description: Half yearly return – Every contractor shall send half yearly return in duplicate in the prescribed form within 30 days from the close of the half year (Jan–Jun, July–Dec) in applicable Central/State rules.
- Penal Consequences: Imprisonment which may extend to three months, or with fine which may extend to one thousand rupees, or with both.
- Description: Muster Roll – Prepare and maintain a muster-roll in Form 10 to enter particulars of all women workers in the establishment.
- Penal Consequences: Imprisonment which may extend up to one year or with fine which may extend to Rs 5000/- or with both.
- Description: The security agency to hold the PASARA license issued by the competent authority or agency.
- Penal Consequences: As per the State Rules
- Description: Full and final settlement records – To be completed within 2 working days in case of termination and within the next pay cycle for normal separation.
- Penal Consequences: Punishable with fine which shall not be less than one thousand five hundred rupees but which may extend to seven thousand five hundred rupees.
27. Maharashtra Private Security Guards (Regulation of Employment and
Welfare)
Act,
1981, Rule 1981 and Scheme 2002
- Description: Exemption Order – Exemption order for deployment of security guard.
- Penal Consequences: Imprisonment for a period of three months or with fine which may extend to five hundred rupees or with both.
28. Maharashtra Private Security Guards (Regulation of Employment and
Welfare)
Act,
1981, Rule 1981 and Scheme 2002
- Description: Registration of Principal Employer – Make an application for registration in Form A along with the fees of Rs 1000/- only on deployment of security guards.
- Penal Consequences: Imprisonment for a period of three months or with fine which may extend to five hundred rupees or with both.
29. Maharashtra Private Security Guards (Regulation of Employment and
Welfare)
Act,
1981, Rule 1981 and Scheme 2002
- Description: Maharashtra Security Guards Board levy – Refers to the levy or fee paid by employers to the Board for security guard welfare. This levy is calculated based on the total wages of the guards and is used to fund welfare schemes, including leave with wages.
- Penal Consequences: Failure to submit levy payments to the Maharashtra Security Guards Board can result in suspension of security guard supply, imposition of penalties, and potential legal action.
- Description: Statement of employer's and employee's contribution – Pay the employer's and employee's contribution every 6 months to the Maharashtra Labour Welfare Board (MLWB) on or before 15th July and 15th January.
- Penal Consequences: As per applicable provisions of the Act and Rules.
- Description: Establishments with 5 or more employees must register under the Maharashtra Labour Welfare Fund (LWF).
- Penal Consequences: Failure to register under the Maharashtra Labour Welfare Fund (LWF) Act can lead to penalties including fines up to ₹1,000 and imprisonment up to six months.
32. The Inter-State Migrant Workmen (Regulation of Employment and
Conditions of
Service) Act, 1979
- Description: Declaration of non-engagement of inter-state migrant workers to be submitted by the vendors.
- Penal Consequences: Punishable with imprisonment for a term which may extend to two years, or with fine which may extend to two thousand rupees, or with both.
33. The Inter-State Migrant Workmen (Regulation of Employment and
Conditions of
Service) Act, 1979
- Description: License obtained by the vendor under the Inter-State Migrant Workers registration.
- Penal Consequences: Punishable with imprisonment for a term which may extend to two years, or with fine which may extend to two thousand rupees, or with both.
34. The Inter-State Migrant Workmen (Regulation of Employment and
Conditions of
Service) Act, 1979
- Description: Half yearly or annual consolidated return filed by the vendor.
- Penal Consequences: Punishable with imprisonment for a term which may extend to two years, or with fine which may extend to two thousand rupees, or with both.
- Description: Police verification letter for the security guards and other personnel engaged by the vendor (applicable for new joinees).
- Penal Consequences: As per applicable provisions of the Act and State Rules.
- Description: Training certificate for the security personnel – applicable for new joinees.
- Penal Consequences: As per applicable provisions of the Act and State Rules.
- Description: Equal remuneration to men and women workers for the same work or work of a similar nature – Employers must ensure equal pay for men and women and must not discriminate against women except where employment is restricted by law. No discrimination should be made during recruitment of men and women workers.
- Penal Consequences: Fine not less than ten thousand rupees but which may extend to twenty thousand rupees, or imprisonment for a term not less than three months but which may extend to one year.
- Description: RPwD – Maintain a register of disabled persons as per the provisions of the Act.
- Penal Consequences: Includes fines and potential imprisonment. For the first offense, a fine of Rs 10,000 is prescribed. Subsequent violations can lead to fines ranging from Rs 50,000 to Rs 5 lakhs, with the possibility of imprisonment.
- Description: Minimum HRA of 5% is to be paid to all the labourers by the contractors (applicable in Maharashtra).
- Penal Consequences: Punished with imprisonment for a term which may extend to one year, or with fine which may extend to two thousand rupees, or with both.
- Description: The contractor is required to maintain leave provisions applicable under the S&E Act. The same should be reflected in the statutory registers. Leave registers and encashment records must be maintained and produced.
- Penal Consequences: As per applicable Acts.
- Description: Consolidated annual return – The return can be submitted physically or electronically by the employer or responsible person on or before 30th April of the following financial year.
- Penal Consequences: Fine which shall not be less than fifty rupees and which may extend to five hundred rupees.
