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There is a long list of labour compliance required by the employer, including the maintenance of registers according to various Labour Laws. There were around 56 registers and records that were mandatory to be maintained under the labour laws making it a very complex and tedious task for the employer resulting in the penalties of non-compliance
To promote the idea of Ease of Doing Business, a notification was issued by the Central Government on 21 February 2017, which introduced the Ease of Compliance To Maintain Register under Various Labour Law Rules, 2017 and reduced the number of registers from 56 to just five.
The article discusses the registers to be maintained by the employer under various labour laws to help the employer to carry out the operations of the establishments smoothly.
According to the Ease of Compliance in the maintenance of registers under Various Labour Laws Rules, which are as follows
The registers mandatorily maintained by the Employer under the labour laws are as follows:
The employee register is maintained to keep a record of the details of the employees working in the establishment. Such a record is essential to avoid any suspicions with regard to the employees. Maintenance of Registers must be in the format as provided in FORM A, the contents of which are –
The employer must record the following employee information under the employee details section.
The employer must note that in case the employee is between the14 – 18 years then, and the nature of work, daily working hours and rest and intervals must be mentioned under this section.
There is a different format for maintenance of registers under the Mines Act, whose contents are enlisted below.
Maintenance of registers as per FORM B of the Act to streamline the wages paid to the workers, including the basic pay, wage rate, and deductions ESIC, among others. The format of the same is provided below.
This section contains columns such as Basic Pay, daily allowance, and overtime based on the employee category, such as skilled, highly skilled, semi-skilled, and unskilled.
This section contains the same information as mentioned earlier.
The wage period provides information about the date from which the wage is calculated, depending on daily, fortnight, monthly, weekly or piece rate basis.
This column contains information such as –
The deductions are PF, ESIC, Society, Income Tax, insurance, and recoveries. After which, the total of the deductions is mentioned in the next column for calculating net payment and Employer Share PF Welfare Fund. Next, the Bank transaction ID, Payment Date, and remarks are mentioned.
It must be noted that the details of paid leave wages under the Mines Act should be shown in the others column and mentioned explicitly in the Remarks column.
Apart from the basic information such as the name of establishment LIN, name and serial no of the employee, maintenance of registers record the following entries;
This is applicable only in case of damage loss or fine.
Maintenance of registers for recording attendance is essential to track the days the worker has worked, which facilitates the calculation of wages accurately. The contents of this form are enlisted as follows-
The employer must note the following
Maintenance of registers as per FORM E of the rules is specifically for the Mines Act 1952 and other relevant acts and rules. The format for the same is provided below –
The register of January of the year in question must show the leave opening balance for the year, and the month of December should show the closing balance for the same.
Maintenance of registers is a statutory responsibility of the employer, which should be adhered to by entities according to the changing dynamics and requirements of the industry. The Government has introduced changes in these requirements by minimizing the registers to 5 from the previous 56. These changes boosted the entrepreneurial spirit and promoted “Ease of Doing Business” among upcoming businesses. These minimized compliance requirements are expected to work in the direction of streamlining information and reducing the duplicity of records.
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