Q. What is labour compliance in India?

A: Labour compliance in India refers to the process of adhering to the various labour laws and regulations that protect the rights of employees and ensure fair treatment in the workplace. These laws include the Minimum Wages Act, Payment of Gratuity Act, Employee Provident Fund and Miscellaneous Provisions Act, and Contract Labour (Regulation and Abolition) Act, among others.

Q. Why is labour compliance important for companies in India?

A: Labour compliance is important for companies in India to avoid legal problems, fines, and harm to their reputation. Adhering to labour laws can also enhance the company's image as a responsible employer, boost employee morale, and attract top talent.

Q. What are the components of labour compliance in India?

A: The components of labour compliance in India include regular labour law audits, proper return filing under various labour laws, and overall compliance support.

Q. What is return filing in labour compliance in India?

A: Return filing in labour compliance in India refers to the process of filing returns under various labour laws, such as the Employee Provident Fund and Employees' State Insurance Act, Shops and Commercial Establishments Act, Factories Act, Maternity Benefit Act, Labour Welfare Fund etc. to demonstrate a company's compliance with the obligations and benefits provided to employees.

Q. How can a company ensure labour compliance in India?

A: A company can ensure labour compliance in India by conducting regular labour law audits, properly filing returns, and seeking compliance support from a consultant specializing in labour compliance.

Q: What are the central statutes governing labour compliance in India?

A: The central statutes governing labour compliance in India include the Employees' Provident Funds and Miscellaneous Provisions Act (EPF & MP Act), 1952, the Employees' State Insurance Act (ESI Act), 1948, and the Payment of Gratuity Act, 1972.

Q: What are the state laws related to labour compliance in India?

A: State governments also have their own labour laws, such as Shops and Establishments Act, which often complement or supplement the central statutes. These laws typically cover issues such as minimum wages, working hours, and safety standards.

Q: What are the common forms used for labour compliance return filing in India?

A: Common forms used for labour compliance return filing in India include Form 5A (EPF & MP Act), Form 11 (ESI Act), Form 16 (Income Tax Act), Form 24Q (Income Tax Act), Form 10C (EPF & MP Act), Form 10D (EPF & MP Act), and Form F (Gratuities Act).

Q: What is the purpose of filing monthly returns under the Employees' Provident Funds and Miscellaneous Provisions Act?

A: The purpose of filing monthly returns under the EPF & MP Act is to show the amount of contributions made to the provident fund. Form IW-1 is used to file the return of international workers of establishment under the EPF & MP Act.

Q: What is the due date for paying monthly remittances under the Employees' Provident Funds and Miscellaneous Provisions Act?

A: The due date for paying monthly remittances under the EPF & MP Act is the 15th of every month. The due date for filing half-yearly returns under the ESI Act is within 42 days of the end of the contribution period.

Q: What is the penalty for late payment of Employees' Provident Fund contributions?

A: The penalty for late payment of EPF contributions is 12% per annum. The interest on late payment of ESI contributions is 12% per annum.

Q: What is the purpose of filing Form-L under the Payment of Gratuity Act?

A: The purpose of filing returns in Form-L under the Payment of Gratuity Act is to show the number of employees who have become eligible for gratuity.

Q: What is Form 10C?

A: Form 10C is used to claim benefits under the EPF & MP Act