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:



Tripura State's Professional Tax Rate Amended

Tripura State Government has revised the Professional Tax Rates. The said changes are effective from 25 July 2018.

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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

S. No
Professional Tax applicable Salary Range Per Month
(in ₹)
Professional Tax Rate Per Month
(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



S. No
Professional Tax applicable Salary Range Per Month
(in ₹)
Professional Tax Rate Per Month
(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:





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:

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.
Basic Wage Per month (in ₹)
VDA Per Month (in ₹)
From 01.10.2018 to 31.03.2019
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:
  • 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:
  1. 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.
  2. If the Aadhaar has not been seeded, it can be completed through one of three (3) ways (Employee, Employer, EPFO):
    1. The PF subscriber can upload the Aadhaar details through the unified member portal for Employer’s approval through DSC/ E-sign.
    2. The Employer can upload the Aadhaar details and approve through DSC/ E-sign.
    3. 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.
Compliance Calendar for the month of October, 2018
Due date Nature of transaction Mode
Professional Tax - States - Remittances
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
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
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Sources: Government Notifications, Circulars, Press releases.


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