Payroll and Compliance - The Monthly Chronicle
The donations made directly to the Kerala Chief Minister’s Fund is exempted under section 80G up to 100% of the donated amount.
Note: But if such donation is made to NGO or any other working organisation the deduction under section 80G must be checked based on the organisation’s eligibility (which may range from 50 or 100%).
For claiming such an exemption under 80G, the individual needs to provide receipt of contribution as documentary proof which would have PAN of the scheme or fund organisation, name of the scheme and the amount paid.
Note: In case such contribution is made through payroll, the HR must provide a written statement to all employees who are contributing on letter head of the company, signed and sealed by the company providing the said details, PAN of the scheme or fund organisation, name of the scheme and the amount paid.
In order create awareness among other members and to provide facilities to the existing users, ESIC has launched two new user-friendly initiatives.
On 10 August, ESIC launched an IVR (Interactive Voice Response)/Help Desk for ESIC Toll-Free No. 1800-11-2526 and released seven Audio-Visual clips on ESI Benefits.
These facility are aimed at educating and spreading information about ESIC benefits and will also help members with their queries and concerns.
To read more, please refer to the official link: http://pib.nic.in/newsite/PrintRelease.aspx?relid=182027
The Coffee Break Guide to Compliance is a series of blog post based on recent amendments.
To know more subscribe to our blog Connect@ADP.
|Shops and Commercial
On 2nd August 2018, the Haryana Government, and on 21st July the Karnataka government, published and notified rules under the Maternity Benefit (Amended) Act, 2017, for providing crèche facilities and amenities in such establishments as employ 50 or more employees in the state.
The following are the instructions to be followed for any crèche facility:
On 4th August 2018, the Government of Maharashtra notified the revision in Dearness Allowance (DA), effective 1st July 2018. This is applicable for Workers in Scheduled employments of Shops and Commercial Establishments.
To check the latest DA, please refer to the pdf (Click here)
The Labour Welfare Board of the State of Gujarat has enabled online registration and filing of LWF contribution.
For enabling this online feature, follow the steps listed below:
|1||Up to ₹ 14,999 (Up to 225,000 p.a.)||Nil|
|2||₹ 15,000 and above||₹ 208 (April to Feb) & (₹ 212 in March)|
|1||Up to ₹ 18,749 (Up to 225,000 p.a.)||Nil|
|2||From ₹ 18,750 to ₹ 25,000 (Between 225,001 to 300,000 p.a.)||₹ 125 (April to March) = ₹1,500 p.a.|
|3||From ₹ 25,001 to ₹ 33,333 (Between 300,001 to 400,000 p.a.)||₹INR 167 (April to Feb) & (₹INR 163 in March) = ₹Rs. 2,000 p.a.|
|4||₹ 33,334 and above (Above 400,001 p.a.)||₹ 208 (April to Feb) & (₹ 212 in March) = ₹ 2,500 p.a.|
|Due date||Nature of transaction||Existing rules||Mode|
|10th September 18||Andhra Pradesh & Madhya Pradesh||State-wise regulations||By Challan|
|15th September 18||Gujarat||Gujarat PT regulations||By Challan|
|20th September 18||Karnataka||Karnataka PT regulations||By Challan & Online|
|21st September 18||West Bengal||West Bengal PT regulations||By Challan|
|30th September 18||Assam & Orissa||State-wise regulations||By Challan|
|30th September 18||Maharashtra||Maharashtra PT regulations||Online|
|15th September 18||Remittance of Contribution||EPF & MP Act, 1952||Online|
|15th September 18||Remittance of Contribution (Main code and Sub codes)||ESIC Act, 1948||Online|
|7th September 18||TDS Payment for May 18||Income Tax Act, 1961||Online|
|Labour Welfare Fund Remittances|
|5th September 18||Kerala (Labour Welfare Fund Act)||Kerala State Labour Welfare Fund||Offline|
Sources: Government Notifications, Circulars, Press releases.
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