Minimum Wages revision in Karnataka
Karnataka Government vide Notification dated 10-Feb-2023, notified the minimum wages for scheduled employments, effective from 01-Apr-2023 till 31-Mar-2024.
Case law on EPF
EPS came into effect from November 16, 1995, and envisaged a contribution of 8.33% of reckonable salary, which was capped to a statutory threshold. This statutory threshold has changed over time from Rs. 5,000 per month to Rs. 6,500 per month and to finally Rs. 15,000 per month. Hence, the contribution to EPS, under normal circumstances, does not exceed Rs. 1,250 (i.e., 8.33% of Rs. 15,000). Paragraph 11(3) of EPS provided an employee with the option to contribute on higher/ uncapped salary, to reap a higher pension on retirement. However, vide Notification No. G.S.R. 609(E), dated August 22, 2014, w.e.f. September 1, 2014, the proviso to Paragraph 11(3) of EPS was deleted. This nullified the choice of an employee to exercise the right to contribute to EPS on higher/ uncapped salary, and subsequently earn higher pension.
The Supreme Court passed its judgment in the case of the Employees’ Provident Funds Organisation (EPFO) & ANR. etc. vs. Sunil Kumar B. & ORS etc. This judgement upholds the right of existing employees to opt for higher pension by contributing to EPS on higher/ uncapped salary.
| Category | Eligible to opt for higher pension now? |
| Existing employees who had not exercised their option for higher/ uncapped pension | Yes |
| Existing employees who had exercised their option for higher/ uncapped pension under 11(3), even if they had not exercised the fresh option in 2014 within 6 months | Yes |
| Employees who have retired on or after September 1, 2014, with or without exercising their option for higher/ uncapped pension | Yes |
| Employees who retired prior to September 1, 2014, after having exercised their option for higher/ uncapped pension under 11(3) | Yes |
| Employees who retired prior to September 1, 2014, without exercising their option for higher/ uncapped pension under 11(3) | No |
| Employees who joined on or after September 1, 2014, with reckonable salary over the statutory threshold of Rs. 15,000 per month | No |
Further to the Judgment, EPFO vide Circular dated 20-Feb-2023, and vide online forms published on its website has extended the time timeline for such employees to opt in for higher pension till 03-May-2023.
Marathi Name Board at Establishments in Maharashtra
Maharashtra Government vide notification no. MSA-06/2022/C.R.100/Lab-10 dated 22-Feb-2023, empowered municipal corporation of Brihan Mumbai, all other corporations, municipal councils and Nagar Panchayats to have the power to inspect name boards in Marathi language with effect from 22-Feb-2023, to be in compliance with Section 36-A of the Maharashtra Shops and Establishments Act.
Karnataka Factories Act Amendment
Karnataka Government vide the Factories (Karnataka Amendment) Bill, 2023 introduced in the fifteenth legislative assembly proposes changes in section 54, 55, 56, 59, 65 and restriction on employment of women in section 66. Prominently, the object of this amendment is to allow state government to increase number of working hours, total working hours without interval to 6 hours, prescribe the hours of work in any day or week, enable the employment of women workers on overtime work, etc.
Haryana Government Notification for Night Shift of Women Employees
Haryana government vide Notification [No. 39–2023/Ext.] dated 21-Feb-2023, notified conditions for employment of women in night shift under the Punjab Shop and Commercial Establishments Act, 1958, as amended in Haryana. The Government notified certain conditions for employing women employees during night shifts with respect to their security, safety and to safeguard the interest of women employees in establishments registered under the said Act in the State of Haryana.
Punjabi Name Board at Private Shops and Establishments in Punjab
Punjab Government vide a notification No. 6988-90/Misc dated 03-Feb-2023, granted time till 21-Feb-2023 to write the name boards in Punjabi language (Gurmukhi Script) in all government, semi-government offices/departments/institutions, educational institutions, boards/corporations and non-government institutions/public and private shops and commercial premises.
CLRA Changes in Gujarat
Gujarat Government vide Gazette Notification No. GR/2023/14/LBL/192020/510460/M3 amended the rules framed under the Contract Labour (Regulation and Abolition) Act, 1970 by amending Rule 18 for granting registration by the registering officer within 45 days after receiving application and amended Rule 23 for granting licence by the licensing officer within 45 days after receiving the application.
News Article: Karnataka Budget proposes exemption of Tax on Professions
Karnataka Government vide a news article dated 17-Feb-2023, proposed in the Budget for 2023-2024 to increase the exemption limit from payment of tax on professions from existing limit of INR 15,000/- to INR 25,000/-.
COMPLIANCES FOR THE MONTH OF MARCH 2023
| Sl. No. | Compliance | Act/Law | Due Date | Applicability |
|---|---|---|---|---|
| 1 | Monthly Remittance | PF | 15-Mar-23 | Pan India |
| 2 | ESI | 15-Mar-23 | Pan India |
|
| 3 | PT | 15-Mar-23 | Andhra Pradesh |
|
| 4 | 10-Mar-23 | Telangana |
||
| 5 | 20-Mar-23 | Karnataka |
||
| 6 | 21-Mar-23 | West Bengal |
||
| 7 | 28-Mar-23 | Maharashtra |
||
| 8 | 15-Mar-23 | Gujarat |
||
| 9 | 10-Mar-23 | Madhya Pradesh |
||
| 10 | 28-Mar-23 | Assam |
||
| 11 | 28-Mar-23 | Orissa |
||
| 12 | Monthly Returns | PT | 20-Mar-23 | Karnataka |
Date - 06 Mar, 2023