Payroll and Compliance - The Monthly Chronicle
October 2018
Aadhaar Mandatory for Availing ESIC Benefit
The Employee State Insurance Corporation (ESIC) has issued a draft notification for the below points:
- Aadhaar is mandatory for eligible employees (Insured Person) and his/her family members. It should be submitted to the Employer, on entering into employment. This is relaxed only (by authority) in case of exigencies.
- Employer to link Aadhaar of the Insured Person and family members on the ESIC online portal, to avail ESIC.
Note: This is a proposed notification and the process will be implemented after official notification is released (and in case no objection is filed by the general public).
Please refer to the draft notification to know more: https://goo.gl/kzdQsn
The Coffee Break Guide to Complianceis a series of blog posts based on recent labour law amendments. To know more, subscribe to our blog Connect@ADP.
Old Professional Tax Rate
|
|
(in ₹) |
(in ₹) |
|---|---|---|
| 1 | Up to 5,000 | Nil |
| 2 | 5,001 to 7,000 | 70 |
| 3 | 7,001 to 9,000 | 120 |
| 4 | 9,001 to 12,000 | 140 |
| 5 | 12,001 to 15,000 | 190 |
| 6 | 15,001 and above | 208 |
New Professional Tax Rate
|
|
(in ₹) |
(in ₹) |
|---|---|---|
| 1 | Up to 7,500 | Nil |
| 2 | 7,501 to 15,000 | 150 |
| 3 | 15,001 and above | 208 |
Please refer to the official notification to learn more: https://egazette.tripura.gov.in/eGazette/shogazette?notificno=1&gaztslno=171
Segment3
Minimum Wages Amended by Government of Haryana
The minimum wage rate for Haryana was revised for the state. The said changes are effective from 1 July 2018. This new amendment is applicable to the all employees of an establishment in the State of Haryana and to contractual employees, as well.
Please refer to the official notification to read more: https://goo.gl/tUfLdJ
Please refer to the official notification to read more: https://goo.gl/tUfLdJ
Minimum Wages Amended by Government of Uttar Pradesh
On 14 September 2018, the Labour department of Uttar Pradesh has notified the revision in Variable Dearness Allowance, effecting change in Minimum Wages. The said changes are effective from 1 October 2018. This new amendment is applicable to the all employees of an establishment in the State of UP and to contractual employees, as well.
|
|
|
|
|
||
|---|---|---|---|---|---|
| From 01.04.2018 to 30.09.2018 | From 01.10.2018 to 31.03.2019 | Total Wage Per month (in ₹) | Total Wage Per day (in ₹) | ||
| Unskilled | 5,750 | 1,863.42 | 1,925.45 | 7,675.45 | 295.21 |
| Semi-skilled | 6,325 | 2,049.77 | 2,118.00 | 8,443.00 | 324.73 |
| Skilled | 7,085 | 2,296.06 | 2,372.49 | 9,457.49 | 363.75 |
Government of Delhi Sets Deadline for Setting Up Sexual Harassment Panel at Private Companies
The Delhi government has notified a deadline of November 30 for all organisations in the city to form internal committees (ICs) under the Sexual Harassment of Women at Workplace Act.
The company must to form internal committees wherever there are more than 10 employees. At least one-half of the total Members so nominated shall be women.
The Internal Committee shall consist of the following members to be nominated by the employer, namely:
The company must to form internal committees wherever there are more than 10 employees. At least one-half of the total Members so nominated shall be women.
The Internal Committee shall consist of the following members to be nominated by the employer, namely:
- A Presiding Officer, who shall be a woman employed at a senior level at workplace from amongst the employees;
- Not less than two Members from amongst employees, preferably committed to the cause of women or who have had experience in social work or have legal knowledge.
- One member from amongst non-governmental organisations or associations committed to the cause of women or a person familiar with the issues relating to sexual harassment.
Aadhaar Seeding for Existing Provident Fund Subscriber
In 2015, KYC details and update process was introduced for UAN generation and linking for PF numbers. Even after many follow ups and many campaigns introduced by the government, there have been many cases wherein Aadhaar seeding has not been done with PF accounts.
Regional Provident Fund Offices of EPFO across India are reaching out to many Employers and Establishments (by calling or sending communication attaching the CPFC direction as per the first attachment of this mail), for ‘Seeding Aadhaar’ of existing PF subscribers in the PF portal.
Here is the easier process to comply with the requirement:
Regional Provident Fund Offices of EPFO across India are reaching out to many Employers and Establishments (by calling or sending communication attaching the CPFC direction as per the first attachment of this mail), for ‘Seeding Aadhaar’ of existing PF subscribers in the PF portal.
Here is the easier process to comply with the requirement:
- Individual employees (PF subscribers) can check online whether their Aadhaar is already seeded/verified with their UAN through simple process. Or, their Employer can verify with a dump from the portal.
- If the Aadhaar has not been seeded, it can be completed through one of three (3) ways (Employee, Employer, EPFO):
- The PF subscriber can upload the Aadhaar details through the unified member portal for Employer’s approval through DSC/ E-sign.
- The Employer can upload the Aadhaar details and approve through DSC/ E-sign.
- The PF subscriber can walk in to the Regional/ Sub-Regional Provident Fund office with his/ her Aadhaar card. With biometric and iris reader device, the Aadhaar can be seeded with the UAN.
|
|
||
|---|---|---|
| Due date | Nature of transaction | Mode |
|
|
||
| 10th October 18 | AP & Telangana | By Challan |
| 31st October 18 | Assam & Orissa & Maharashtra | By Challan |
| 15th October 18 | Gujarat | By Challan |
| 20th October 18 | Karnataka | By Challan & Online |
| 21st October 18 | West Bengal | By Challan |
| 31st October 18 | Maharashtra | Online |
| 10th October 18 | Madhya Pradesh | Online |
| PF Central | ||
|---|---|---|
| 15th October 18 | Remittance of Contribution | Online |
| ESI Central | ||
|---|---|---|
| 15th October 18 | Remittance of Contribution (Main code and Sub codes) | Online |
| TDS / TCS | ||
|---|---|---|
| 7th October 18 | TDS Payment | Online |
| 31st October 18 | TDS return (July to August 2018) | Online |
| Labour Welfare Fund Remittances | ||
|---|---|---|
| 15th October 18 | Punjab & Chandigarh (Half yearly return) | Offline |
| 5th October 18 | Kerala (Labour Welfare Fund Act) | Offline |
| Compliance Compliances | ||
|---|---|---|
| 15th October 18 | Income Tax Return and Annual filing due date | Online |
Sources: Government Notifications, Circulars, Press releases.
Disclaimer
The information provided herein is general and not intended as legal, regulatory, tax or accounting advice and you should obtain your own independent advice regarding the matters dealt with herein. ADP assumes no liability or responsibility for any errors or omissions in the content of this document or publication and for your use of any information provided. The information contained in this document is provided “as is” without warranty of any kind, either express or implied, including without warranties of merchantability or fitness for a particular purpose, and non-infringement. All materials contained in this are protected by copyright laws, and may not be reproduced, republished, distributed, transmitted, displayed, broadcast or otherwise exploited in any manner without the express prior written permission of ADP. ADP’s names and logos and all related trademarks and other intellectual property are the property of ADP and cannot be used without its express prior written permission.
Copyright ©2019 ADP, LLC ALL RIGHTS RESERVED
This Newsletter is not for commercial or solicitation purposes