Answers:

Ans 2: Medical bonus: The medical bonus of Rs. 3,500 that is entitled to be paid to eligible women
employees remains unchanged.

Ans 3: 26 weeks

Ans 4: four visits a day

Ans 5: 1st July 2017 (50 or more female employee have to provide crech facility within prescribed
distance.

Ans 6: In case of miscarriage or medical termination of pregnancy, a woman shall, on production of

such proof as may be prescribed, be entitled to leave with wages at the rate of maternity benefit, for
a period of six weeks immediately following the day of her miscarriage or, as the case may be, her
medical termination of pregnancy.

Ans 7: Annual returns

(1) The employer of every mine or circus shall on or before the 21st day of January in each year
submit to the competent authority a return in each of the Forms 'L', 'M','N' and 'O' giving
information as to the particulars specified in respect of the preceding year.

(2) If the employer of a mine or circus to which the Act applies sells, abandons or discontinues the
working of the mine or circus he shall, within one month of the date of sale or abandonment or four
months of the date of discontinuance, as the case may be, submit to the competent authority a
further return in each of the said forms in respect of the period between the end of the preceding
year and the date of sale, abandonment of discontinuance.

form No 11 Are the forms L,M,N O to be filed as Annual Returns. Please see the Bare act for this
purpose.It ishould be submitted before 15 of Jan Every year.

Ans 8: In other railway factory or industrial or other establishment, if there are more than 1000
employees, wages of employees should be paid before the expiry of the 10th day after the last day
of the wage period. (ex:- wages should be paid on starting of present month within 10 days i.e.
before 10th date if wage is paid on 1st in previous month )

Ans 9: In railway factory or industrial or other establishment, if there are less than 1000 employees,
wages of employees should be paid before the expiry of the 7th day after the last day of the wage
period. (ex:- wages should be paid on starting of present month within 7 days i.e. before 7th date if
wage is paid on 1st in previous month )

Note : For employees of port area, mines, wharf or jetty, wages of employees should be paid before
the expiry of the 7h day after the last day of the wage period.

Ans 10: Form IV - Within 15 days from the date of commencement (THIS RETURNS SHOULD BE SENT
TO THE PRESCRIBED AUTHORITY BY 15TH FEBRUARY OF SUCCEEDING YEAR)

Ans 11: Eligibility for bonus if worked for minimum 30 day in that year.

Ans 12: Bonus Pay in India: Every employee not drawing salary/wages beyond Rs. 21,000 per month
who has worked for not less than 30 days in an accounting year, shall be eligible for bonus for
minimum of 8.33% of the salary/wages (Act from INR 10,000 to INR 21,000 per
month. Additionally, the wage ceiling for calculation of bonus has been increased from INR 3500
to INR 7000 per month).
Ans 13: The bonus rate is between 8.33% and 20% based on the 'available surplus' as mentioned in
the act. Bonus is essentially deferred earnings, and some companies choose to pay it out in advance.

Ans 14: Basic + DA (8.33% If Basic+Da Less Than Rs.3500 In Case Greater Than Rs.3500 Then
Calculate Rs.292 Per Month)

Ans 15: any company having more than 20 employees, bonus which is equal to at least one month’s
minimum wages has to be paid to the employee. Act gives you flexibility to pay the bonus on any
basis (productivity or returns / profits), as per your convenience.

Ans 16: Form D - Annual Return now needs to be filed for every calendar year before 1st Feb of the
following year irrespective of the financial year.

The following Registers maintained under Statutory provisions of Payment of Bonus Act -1965.
1. Register A : For Alowable and Allocable Surplus. ( Should be maitain by Finance Deptt.)
2. Register B : For Set Off and Set on ( Should be maintained by Finance Deptt.)
3. Register C : For Bonus Payment (Should be maintained by HR.Deptt.)
4. Register D : For Returns of the Accounting Year for Bonus. (Should be maintained or subbmitted
by HR.Deptt to Labour officer)

Ans 17: Rs. 27,692 ( 6.3 – if its 6.7 then it will be calculated as 7) - Hence, Total Gratuity = (Salary
(Basic+DA) / 26) * 15 * Number of years of service

Ans 18: Form I

Ans 19:

Ans 20:

Ans 21:

Ans 22:

Ans 23: Computation of lay-off compensation

As regards lay off, Sec. 25-C of the Industrial Disputes Act 1947 stipulates a formula for computation
of lay off-compensation. It states that lay –off compensation shall be equal to fifty percent of the
total of the Basic wages and Dearness Allowance that would have been payable to him, had he been
not laid off. The compensation so calculated is to be payable to the workman concerned for all the
days on which he is laid–off excepting weekly holidays. The same formula be applied for lay-off
effected under Sec. 25-M of the I.D. Act also. (Lay off compensation is equal to 50% of basic salary
and dearness allowance. It is payable to all employees who have completed at least one year of
service with the company. Total of 240 days of work including paid holiday, paid leaves and leaves
due to employment injury shall constitute a year of service. )

Ans 24: There are two conditions subsequent to the same, firstly no trade union of workmen shall be
registered unless at least 10% or 100 of the workmen, whichever is less engaged in the employment
of the establishment are its members on the date of making of its application and secondly no trade
union shall be registered unless on the date of making of application, minimum seven of its
members who are workmen are employed in the establishment or industry. (If the number of
employees in the particular estabilshment is less than 100 then 10% of the total employees is
required to form a trade union
If the number of employees in a particular estabilshment is more than 100 then the minimum
number of members required to form a trade union is 100 .)
Ans 25:

Ans 26:

Ans 27:

Ans 28:

Ans 29: Form III , 1st Feb

Ans 30:

Ans 31:

Ans 32:

Ans 33:

Ans 34: 20 employee

Ans 35: FORM NO. V Form of Certificate by Principal Employer

Ans 36: Form XXV , Year End

Ans 37: 30 women or 50 employees

Ans 38: Per day - 8 Hrs work is allowed to adult employees. Beyond 8 hrs OT is applicable.

Ans 39:

Section C – ESIC

Ans 1: Rs. 21,000/-

Ans 2: Employee's contribution rate is 1.75%

Ans 3: Employer's contribution rate is 4.75%

Ans 4: Condition (A)

Insured Person should have contributed for not less than 78 days during the corresponding
contribution period and should thus be eligible for sickness benefit, during the relevant benefit
period (in which the spell of sickness requiring speciality treatment falls)

Illustration (A)

Contribution Status Eligibility

Contributed for 80 days during

contribution period from YES for spell of sickness falling in benefit period from 1.7.04 to
1.10.03 to 31.3.04 31.12.04, since Sickness Benefit is admissible during the period.

contributed 76 days during the

NO for spell of sickness falling in the above period, since
above period
Sickness Benefit is not admissible during the period.
ESI Corporation may relax the condition in highly deserving cases, depending on the contribution
history, circumstances of sickness, continuing treatment, if any, and other indispensable factors.

Condition (B)

In the case of a new entrant (into insurable employment), insured person and/or his family
will not be eligible for speciality / super speciality treatment , till start of first benefit period
irrespective of payment of contribution for not less than 78 days in the relevant /current
contribution period

Illustration (A)

Contribution Status Eligibility

Contributed for 79 days in the first contribution NO till 30.9.04 since benefit period starts
period from 01.01.04 to 31.3.04 (date of entry from 1.10.04 only.(Normal OP/IP medical
into insurable employment being 01.01.04) facilities will however be available for insured
person / family from 01.01.04 itself)

YES for spell of sickness falling in benefit

-do-
period from 1.10.94 to 31.12.04.

Condition (C)

All arising cases including emergent / outstation cases, are subject to medical/specialist opinion by
ESI Hospital and confirmation of title to medical benefit by ESI Corporation.

Odd man out

Beneficiaries covered by medical scheme under Rule 60 & 61 of the ESI (Central)
Rules 1950 are not eligible for speciality/ super speciality facilities, since they do not
qualify for Sickness Benefit at any stage.
Family of a deceased insured person, who is not entitled for sickness benefit at the
time of death, is not eligible for speciality / super speciality treatment.

Ans 5:

Ans 6: 15th Of Every month instead of 21st of the month.It is effected from Jul'17 contribution.

Ans 7: ESIC Form-12 for seeking Accident Report from Employer. Form 16 accident excel format,
Submit the accident report and get the copy of FIR from the police.
 Section D – EPF

Ans 1: Any factory or establishment engaging 20 or more employees, whether directly or through
contractors is liable to be covered under this Act.

Ans 2: Wage Limit – The wage limit to be covered under this Act is Rs.21,000/- per month.

Ans 3: Contribution:

(a) PF for International Workers to be calculated on total wages instead of Basic and DA. Total wages
means whatever the wages/salary receiving inIndia(includes Basic and all other allowances (HRA,
Conveyance, Project Allowance) and the salary/wages receiving in his/her home country. Adding of
these amounts PF to be calculated on 12% as employee contribution. The employee should disclose
his home town income to the Indian company for PF calculations

(b) W.e.f 11-Sep-2010, Pension Fund (8.33%) to be calculated on the Total wages, whereas prior to
the amendment it was calculated on Restricted Wages (Rs 6500/-)

The contribution shall be calculated on the basis of monthly pay actually drawn during the whole
month whether paid on daily, weekly, fortnightly or monthly basis:

There is no cap on the salary on which contributions are payable by the employer as well as
employee. There is no cap on the salary up to which the employer’s share of contribution has to be
diverted to EPS, 1995 and the same is payable on total salary of the employee.
Ans 4 & 5: EPFO has cut the administrative charge WEF 01/04/2017.

Employee Employer Employee Employer

A/c No 1 PF Contribution 12% 3.67% 12% 3.67%
A/c No 2 PF Admin 0.85% 0.65%
A/c No 10 EPS 8.33% 8.33%
A/c No 21 EDIL 0.50% 0.50%
A/c No 22 EDIL Admin 0.01% 0.01%
Total 12.00% 13.36% 12.00% 13.16%

Ans 6: ESI:21ST

Ans 7: International workers (statement IW - 1. 2. 3, Statement showing the details of employees

qualifying for membership as International workers.)

Ans 8: EPF Form 5 is an integral component for companies registered under the Employees
Provident Fund Scheme. It is basically a monthly report offering insight about new employees in a
particular organisation. The availability of better job opportunities creates scope for new and fresher
minds to join work and form 5 is designed to know them. All new employees are expected to join
the EPFO Scheme which is in place in their organisation and form 5 is a report offering details of all
new employees who join the Provident Fund Scheme in a particular month. This monthly report
helps organisations keep track of new employees and their provident fund obligations towards said
employees. (EPF Form 5 needs to be updated every month, with all new joinees expected to fill up
the relevant data. This form should be submitted to the Commissioner’s office before the 25th of the
next month. )
 Section E

Ans 1 & 2: Form of intimation under section 10 of the Act. - (1) An intimation under clause (i) of
sub-section (2) of section 10 of the Act shall be sent by the employer in Form 'A' to the Inspector
within whose local limits the establishment is situated :

Provided that such intimation need not be sent by an employer within whose establishment no
employee is working.
(2) If any employer referred to under the proviso to sub-rule (1) employs in his establishment any
person at any subsequent time, he shall send the intimation in Form A to the Inspector within one
week of the employment of such person.

Ans 3: A register of employees in Form C

Ans 4: A register of wages of employees in Form D

Ans 5: A register of deductions in Form E

Ans 6: The registration certificate shall be renewable by the 31 st March, every year. Thirty days
grace time shall, however, be allowed for the renewal of the certificate.

Ans 7:

Ans 8: Form A - INTIMATION

Ans 9: CL - 12, SL – 12, & EL – 12

Ans 10:

Note:

https://www.bemoneyaware.com/blog/maternity-leave/

http://www.business-standard.com/article/current-affairs/maternity-bill-passed-26-weeks-paid-
leave-creche-a-must-other-highlights-117031000201_1.html

http://corporatelawreporter.com/2017/06/20/faqs-on-the-maternity-benefit-amendment-act-2017-
2/

http://www.whatishumanresource.com/the-payment-of-wages-act-1936

https://quikchex.in/2017-compliance-calendar/

http://www.esicbihar.in/node/23

https://biblehr.com/the-employees-provident-fund-and-miscellaneous-provisions-act-1952-epf-act/

https://www.bankbazaar.com/saving-schemes/epf.html

http://www.bareactslive.com/HRY/hl655.htm

http://pblabour.gov.in/Static/FormsAndProcedures