every contractor shall issue employment-cum-wage card in proforma xiv

Compliance Calendar for Jan 2014

Talk of the Month - Profession Tax Notice to Companies Registered in Maharashtra

The Sexual Harassment Act comes into effect...

Every contractor shall issue employment-cum-wage card...

Training period to be considered for Gratuity calculation

Person incharge of business can be prosecuted for violation under PF Act

Interest not appropriate for delayed EPF contribution when...

Member of ESIC can seek medical bills reimbursement through...

Webinar : Statutory Compliance - An Introduction to the Essentials

TABLE OF CONTENTSEDITOR’S NOTE

Hello Readers,

Here’s wishing you a fulfilling and prosperous new year in 2014. Here are the highlights of this issue

We start with the Compliance Calendar for January 2014

The Professional Tax department in Maharashtra sending out notices to all companies registered in the state who have even one employee earning over Rs.5000 per month is the ‘Talk of the Month’

Sexual Harassment at the Workplace Act 2013 has come into effect from Dec 9th 2013. It is likely to impact company credibility, work culture and improve the security and well-being of women in the workplace.

There have been some interesting judgements impacting the Provident Funds Act, interest payment on delayed EPF contributions and the inclusion of the training period for the calculation of Gratuity.

A webinar on Statutory Compliance will be held on 22nd January, 2014. It introduces you to all the vital aspects of statutory compliance for your organisation and will be of great use to the HR, Senior Management as well as Finance and Legal authorities within the organisation. Prior registration is required.

We hope you find the contents of this newsletter relevant and useful. We welcome your suggestions and inputs for enriching content as well as your feedback. Please write to: [email protected]

Editor

STRICTLY STATUTESA Newsletter from ADP India

JANUARY2014

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Digitech

Highlight

2014

We will open the book.Its pages are blank.

We are going to put words on them ourselvesThe book is called Oppportunity and

Its first chapter is January 2014

Hello Readers,

Here’s wishing you a fulfilling and prosperous new year in 2014. Here are the highlights of this issue

We start with the Compliance Calendar for January 2014

The Professional Tax department in Maharashtra sending out notices to all companies registered in the state who have even one employee earning over Rs.5000 per month is the ‘Talk of the Month’

Sexual Harassment at the Workplace Act 2013 has come into effect from Dec 9th 2013. It is likely to impact company credibility, work culture and improve the security and well-being of women in the workplace.

There have been some interesting judgements impacting the Provident Funds Act, interest payment on delayed EPF contributions and the inclusion of the training period for the calculation of Gratuity.

A webinar on Statutory Compliance will be held on 22nd January, 2014. It introduces you to all the vital aspects of statutory compliance for your organisation and will be of great use to the HR, Senior Management as well as Finance and Legal authorities within the organisation. Prior registration is required.

We hope you find the contents of this newsletter relevant and useful. We welcome your suggestions and inputs for enriching content as well as your feedback. Please write to: [email protected]

Editor

STRICTLY STATUTES A Newsletter from ADP India

Due Date Scope Due Under Mode

Compliance Calendar for January 2014

Professional Tax Remittances

10th Jan 14

20th Jan 14

21st Jan 14

30th Aug 13

Andhra Pradesh & Madhya Pradesh

Karnataka

West Bengal

Maharashtra, Assam & Orissa

State-wise regulations

Karnataka PT regulations

WB PT regulations

State Wise regulations

By Challan

By Challan

By Challan

By Challan

Labour Welfare Fund Remittances

20th Jan 14 Kerala Kerala State Labour Welfare Fund By Challan

PF

15th Jan 14 Central - Remittance of Contribution EPF & MP Act 1952 By Challan

15th Jan 14 Central - International worker with wagesand nationality Statement in 7 I WEPF & MP Act 1952

ESI

21st Jan 14 Main Code & Sub Codes - Remittance ofContribution ESIC Act 1948 By Challan

30th Jan 14 Maharashtra, Assam & Orissa State-wise regulations By Challan

15th Jan 14 Gujarat Gujarat PT regulations By Challan

Page 03

Date

15th Jan 14

30th Jan 14

30th Jan 14

30th Aug 13

Annual return

Quarterly return

Half yearly return bycontractor (in duplicate)

Maharashtra, Assam & Orissa

The Factories Act 1948

The Employment Exchanges(CNV)Act 1959 & Rules

The Contract Labour(R&A) Act, 1970 & rules

Chief Inspector/Director ofIndustrial Health & Safety

Local Employment Exchange

Concerned Licensing officer

By Challan31stJan 14 Annual Return Employee State InsuranceAct,1948 Online

21st Jan 14 Annual Returns & details ofPayment ending 31st Dec

The Maternity BenefitAct,1961

Competent Authorityunder the act

Name of Return/Compliance Name of the Statute To Be Sent To


Talk of the month

Profession Tax Notice to Companies Registered in Maharashtra

Sales Tax (Profession Tax) Department , Mumbai has started sending online notices to Companies Registered in Maharashtra on the email address of the Company Registered with ROC. Format of one such Notice is as follows :-

http://www.moia.gov.in/services.aspx?ID1=285&id=m4&idp=81&mainid=73

Page 04

As per the provisions of Maharashtra State Tax on Professions, Trades, callings and Employments Act 1975 (PT Act) an employer even having a single employee whose gross salary is above Rs.5000/- for any month of the year is liable to obtain Profession Tax Registration Certificate (PTRC) and pay the Profession Tax(PT). The company may deduct the PT from salary of employee/s.

The company is registered with Registrar of Companies in Mumbai. Hence it might be having employees in the state of Maharashtra. If an employee whose gross salary of any month in a year exceeds Rs. 5000/- the company is liable for making payment under Profession Tax Act as an employer. Therefore, you are requested to obtain the PTRC at the earliest, if you haven't already done so and pay the required Profession Tax for the previous 8 years, with arrears, if any, for all your employees

Further it is also informed that the Company itself and all its directors, other than those nominated by govt., are liable to pay PT by obtaining enrolment Certificate (PTEC) unless exempted. If the company and its directors (if liable) have not obtained PTEC so far, then it is requested all to obtain PTEC immediately, and pay necessary profession tax with arrears of previous 8 years, if any.

Considering the above it is requested you to submit the details online, for confirming whether you are liable for PTRC/PTEC as well as whether you are having PTRC/PTEC, by filling ‘PT Information Form’ provided for this purpose on the website of the Sales Tax Dept. www.mahavat.gov.in, within 30 days from the receipt of this communication. Even if you are already holding PTRC / PTEC and paying Profession Tax regularly then also submit the details by filling up the ‘PT Information Form’.

If you are liable to obtain PTRC/PTEC but not obtained PTRC/PTEC so far, then you are requested to apply for PT Registration (PTRC) or PT Enrollment (PTEC), as the case may be, online at www.mahavat.gov.in >> e-services >> PT e-Registration. Submit the ‘PT Information Form’ thereafter obtaining PTRC / PTEC within period mentioned above.


Page 05

Talk of the month

If you have already filled up ‘PT Information Form’ then ignore this communication.

The procedure of submitting the ‘PT Information Form’ is given as under. Do not send information in any other manner.

Download ‘PT Information Form’ from the web-site www.mahavat.gov.in >> Downloads >> Forms >> Electronic Forms >> e-Annexures >> PT Information Form.

Fill up the PT information form and upload the same on the web-site www.mahavat.gov.in >> e-services >> PT-Info Upload.

You are kindly requested to fill up the ‘PT Information Form’ immediately as stated above and avoid further actions.( Note : In case of NRI directors not having PAN, write PAN as AAAAA1234A )

Before filling up ‘PT-Information form’ keep ready the information on the points given below.

In case of difficulty or for any help please contact Profession Tax officer at the nearest Sales Tax Office.


Page 06

The Sexual Harassment at the Workplace Act 2013" comes in to effect from Dec 9, 2013Sexual Harassment cases in an organization impacts company in many ways.

Impact on company credibility : In the era where women are considered equal to their men

counterparts, if a company fails to reduce such cases then it will surely impact its credibility. There

are many other impacts which are by product of impact on credibility

1) High attrition- especially in women team members

2) Problems in attracting talent- No one wants to be part of company which has bad name in market

and so on.

Impact on Work Culture : Women start feeling insecure and suddenly work culture of organization

takes U-turn. It creates more damage when senior officials are party in such cases. All the good

things done by organization in building a great work culture is in vain.

Productivity Loss : Employees waste their time discussing these cases hence there is loss in

productivity. It becomes a topic of discussion during tea break or lunch time. It impacts employees’

morale.

Punishment as per Law : As mentioned earlier there is law on Sexual Harassment in India and many

other countries. If organization does not follow such law then organization has to face consequences.

To bring an awareness on receivables to workers engaged on contract basis through a contractor, the

government of Andhra Pradesh through G.O. Ms. No 49 dated 28th Oct 2013 orders that every contractor

shall issue employment-cum-wage card in proforma XIV to each worker at least one day prior to the

disbursement of wages to regulate appropriate wages to all contracted employees, first of its kind in the

Union of India.

Every contractor shall issue employment-cum-wage card in proforma XIV


SIGNIFICANT RECENT JUDGMENTS

PERSON IN CHARGE OF BUSINESS,NOT THE EMPLOYER, CAN BEPROSECUTED FOR VIOLATIONUNDER PROVIDENT FUND ACT

In a case of Sri Vijayakrishna K T and another Vs The Assistant Provident Fund Commissioner and Recovery Officer, Bangalore, conducted in Karnataka high Court, the honorable judge Mr. Mohan Reddy pronounced that the prosecution of the directors of the company who were shown as employers in Form 5A under paragraph 36-A of the Employees’ Provident Fund Scheme, 1952 is liable to be quashed since as per column Nos. 8 & 11 in Form 5A, they were not shown to have been persons in charge of and responsible for the conduct of the business of the establishment as covered by the Employees’ Provident Fund Act and Scheme.

TRAINING PERIOD ALSO NEEDSTO BE CONSIDERED FOR THECALCULATION OF GRATUITY

In a case of Sambhunath Chatterjee Vs Eastern Coalfields Limited and others, conducted in the court of

Calcutta High Court, the bench with Honourable Judges Mr. Arun Mishra and Mr. Joymalya Bachi

pronounced that the employee worked as a trainee in the same establishment prior to regular service in

continuation, duration of that training period cannot be wiped out form the purview of continuous service

for entitlement of gratuity. An employee would be entitled to payment of gratuity for his training period to

resuming regular services in continuation of the training period in the same establishment. Non-payment

of gratuity of an employee in respect of his training period would be his discrimination if other similarly

situated employee had been given that benefit.

INTEREST IS NOT APPROPRIATE FORDELAYED EPF CONTRIBUTION WHEN CODE WAS NOT ALLOTED

In a case of Employees’ Provident Fund rganisation Vs Sihor Mercantile Co.Op Bank Limted, conducted in the Gujarat High Court, the bench of Honourable Judges Mr. Vijay Manohar Sahay and Mr AG Uraisee pronounced that the claimed interest on delayed payment of Employees’ Provident Fund dues from April 1995 to April 1999 would not be justified when the management of bank could not deposit the same since the code number was not alloted by the Provident Fund Authorities, hence no fault has been committed by the bank


A MEMBER OF EMPLOYEE STATE INSURANCE CAN SEEK REIMBURSEMENTOF HIS MEDICAL BILLS THROUGH MEDICAL COURT

In the case of Rajesh Kumar Vs General Director, ESIC Head Quarters and another, conducted in the Delhi High

court, the honourable judge Mr. VK Shali pronounced that a member of ESI Scheme has a right under section

75(e) of the ESI Act ti claim any benefit interalia reimbursement of medical claim. The court also stated that an

automatic exclusion of time spent in wrong forum without moving an application is not permissible as per

provisions of Section 14 of the Limitation Act for the puproses of te extension of the limitation period.


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ADP India offers a wide range of payroll, statutory and HR solutions, both as managed services and on cloud. ADP partners with organisations to assist with their complex, yet critical functions of payroll, statutory compliance and HR administration tasks effectively.

ADP’s proven Managed and On Cloud Payroll, Statutory Compliance, Leave Management and Time & Attendance solutions are designed to address the scalable and dynamic needs of an organisation. ADP partners with small, mid-sized and large enterprises to streamline their Payroll, Compliance and HR administration processes.

ADP India is an ISO 9001:2008 and ISO 27001:2005 certified and SSAE 16 Type II compliant company and serves clients from all industries across the country.

For more information about ADP India or to contact a local ADP sales office, reach us at 1-800-4190-237 or visit the company's Web site at www.adp.in

ADP IndiaThamarai Tech Park,S.P. Plot No. 16 to 20 & 20AThiru Vi Ka Industrial Est ate,Inner Ring Road, Guindy,Chennai - 600032.

Phone1-800-4190-237

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every contractor shall issue employment-cum-wage card in proforma xiv

Documents

compliance calendar

workplace act

provident funds act

training period

delayed epf contributions

calculation of gratuity

monthsexual harassment

professional tax department