cse=7=16= clear

LABOUR LAWS (exemption from furnishing returns and

maintaining register by certain establishments) ACT, 1988

Prepared & Presented By

Prof. Shantanu PetheCACSCMA COACH

Object of the Act

For All Subjects of CACSCMA : Video Lectures / PPT Presentations / Online Coaching / Doubt Solving & Guidance / Special Test Series “Special Training Sessions for Students who are not able to clear CA CS CMA Exams in 1st Attempt “

Prof. Shantanu Pethe (CACSCMA COACH) (24x7 Support : 9860-5444-18)

Object of the Act

To Exempt Employers

Who are employing small number of Persons

From Maintaining Registers & Filing Returns

• Under Certain Labour Laws

Exemption to Employers



Exemption

Employers of Small & Very Small Establishments

Need not to Maintain Register & Furnish Returns

As specified Under Scheduled Acts

Alternative Register & Returns



Exempted Employers

Need to

Furnish a Core Return in Form A

Maintain Register

In Form B, C, D (For Small Establishments)

In Form D, E (For Very Small Establishments)

Important Definitions



Small Establishment

An establishment in which

Not less than 10 and not more than 19 persons

Are or were employed

On any day of the preceding 12 months.



Very Small Establishment

An establishment in which

Not more than 9 persons

Are or were employed

On any day of the preceding 12 months.



Scheduled Act

Means an Act

Specified in the First Schedule &

Includes Rules made there under



First Schedule: It List out following Acts1. The Payment of Wages Act, 1936

2. The Weekly Holidays, Act, 1942

3. The Minimum Wages Act, 1948

4. The Factories Act, 1948

5. The Plantation Labour Act, 1951

6. The Working Journalist and other Newspaper Employees (Conditions of Service) and Miscellaneous Provisions Act, 1955

7. The Contract Labour (Regulation and Abolition) Act, 1970

8. The Sales Promotion Employees (Conditions of Service) Act. 1976

9. The Equal Remuneration Act, 1976.

Penalty



PenaltyFor First Conviction = Upto Rs. 5,000

For Subsequent Conviction

Imprisonment = 1 Month to 6 Months (OR)

Fine = Rs. 10,000 to Rs. 25,000 (OR)

BOTH



Call - 9860544418To Get

Personalised CoachingTo Clear

CA CS CMA Exams



Prof. Shantanu PetheCACSCMA COACH

Pune, INDIA

cse=7=16= clear

Education

subjects of cacscma

coaching doubt

ca cs cma exams

plantation labour act

factories act

certain establishments

payment of wages act

minimum wages act