ACT Compliances

Form I - Statement by Employer

Rule 3: Registration of Establishments

The Telangana Shops and Establishments Act, The statement shall be submitted by the
1988 read with the Telangana shops and employer in Form-I to the Inspector of the area
establishment Rules, 1990 concerned along with a challan in support of the
payment of fees prescribed in Schedule-I.

Form III - Application for Renewal

Rule 3(4): Every application for renewal of

Registration Certificate made under section 4 of
the Act shall be submitted by the employer to
the Inspector of the area concerned in Form-III.
The application for renewal of Certificate of
Registration shall be accompanied by a challan
for the fees prescribed in Schedule-I.

Rule 3(5):The period of renewal of Certificate of

Registration shall be one year or up to three
years from the date of its expiry, at the option of
the employer.

stamped Duplicate copy of the Registration

Certificate.

Form VII - Notice of Change

Rule 6: Notice of Change :-

Notice shall be given by the employer to the

Inspector of the area concerned as required
under sub section (4) of section 3 of the Act, in
Form-VII together with the Certificate of
Registration and a challan for the amount of fee
remitted as specified in Schedule-II and the
amount, if any, payable as specified in
Schedule-I having regard to increase in the
number of employees:

Provided that no notice need be given by the

employer to the Inspector of the area concerned
in respect of any change in the number of
employees if such change does not affect the
licence for remittance as specified in Schedule-1.

On receipt of notice of change the Inspector shall

amend the Certificate of Registration or issue'
afresh one, if necessary and send it to the
employer.

Where the Inspector cancels the Certificate of

Registration on receipt of information with
regard to the closure of Shop/ Establishment, he
shall intimate the employer about the
cancellation of the Registration, Certificate. The
Communication to the employer shall be sent
under Certificate of Posting.

Form IX - Certificate of Age

An employer may be required to produce one of

the following ,documents in support of the age
of an employee:

 School Certificate.

 Extract from the register of Birth.

 Certificate in Form IX from the

Government Medical Officer not below
the rank of Assistant Civil Surgeon.

Form X - Register of Fines

Rule 17(3) (a) : Fines and deductions for damage

or loss:-

The employer of any establishment in respect of

which he has obtained approval under sub-
section (1) of section 41 to a list of acts and
omissions in respect of which fines may be
imposed, shall maintain a
Register of Fines in Form-X.

Form XI - Register of deductions for the Damage

or Loss

Rule 17 (4): Fines and deductions for damage or

loss:-

In every establishment in which deductions for

damage or loss are made, the employer shall
maintain the register in Form-XI.

Form XII - Register of advances of wage.

Rule 18(4): Advances :- Advance of wages shall

be subject to the following conditions, namely,
 1. Any advance of wages not already
earned shall not, without the previous
permission of the 4Assistant
Commissioner of Labour having
jurisdiction, exceed an amount
equivalent to the wages earned by the
employee during the preceding two
calendar months, or if he has not been
employed for that period, twice the
wages, he is likely to earn during the
subsequent calendar month.

2. Any advance may be recovered in

instalments by deductions from wages,
spread over not more than twelve
months.

3. No instalments by which an advance is

repaid shall exceed one fourth or where
the wages for any wage period are not
more than twenty rupees, one fourth of
the wages of any wage period in respect
of which the deduction is made.

4. The amounts of all advances and all

repayments of such advances shall be
entered in a Register of Advances in
Form XII.

Form XXII - Register of Employment

Rule 29 (1) Maintenance of registers: Every

employer shall maintain a Register of
Employment in Form XXII.

Form XXIII - Register of wages

Rule 29 (2): Maintenance of registers: Every

employer shall maintain a Register of Wages in
Form XXlll.

Form XXIV - Notice of Weekly Holiday

29 (3): Maintenance of registers and records

and display of notices:-

Every employer of an establishment other than a

shop shall exhibit in his establishment a notice in
Form XXIV specifying the day or days of the week
on which his employees shall be given a holiday.
The notice shall be
exhibited, before the employees, to whom it
relates immediately preceding the first week
during which it is to have effect.

Form XXVI - Letter of Appointment

Rule 30: Letter of Appointment:-

Every employer shall furnish to all employees

with the Letters of Appointment, with the
photograph of the employee in Form-XXVI
affixed thereon and obtain acknowledgement in
token of having served also the
said letter. He shall prepare the Letter of
Appointment in triplicate, issue the original copy
to the employee, retain the duplicate copy with
him and the triplicate copy shall be handed over
to the Inspector of the area concerned.

Form XXVII - Periodical Returns

Rule 33: Periodical returns:-

Every employer having ten or more employees

shall send a return in Form XXVII for months
ending March, June, September and December
of every year so as to reach the Inspector within
whose jurisdiction the
establishment is situated not later than 10th day
of the month following the month to which the
return relates.
The Minimum wages Act, 1948 read with the Section 4
Telangana minimum wages rules, 1960
Payment of Minimum Wages

Employers must pay wages not less than the

minimum rates of wages fixed by the
appropriate government.

Section 14

Overtime Wages

Employees are entitled to overtime wages at a

rate higher than the normal rate of wages for
extra work hours

Rule 27

Maintenance of Records

Employers must maintain registers and records

such as Muster Roll, Register of Wages, and
Overtime Register.

Rule 24

Display of Notices

Abstract of the Act and Rules must be

displayed in English and the local language at
the workplace

Telangana Minimum Wages Rules

Rule 32

Annual Leave with Wages

Rules regarding accumulation and availing of

leave with wages.

Rule 4

Equal Remuneration

Provisions for equal remuneration for men and

women workers.
The Payment of Gratuity Act, 1972 read with
the Telangana Payment of Gratuity rules, 1972
The Maternity Benefit Act, 1961 read with the
Telangana Maternity Benefit rules, 1966
FORM ‘A’ - Notice of Opening
Within thirty days of the rules becoming
applicable to an establishment, a notice in Form
‘A’ shall be submitted by the employer to the
controlling authority of the area
FORM ‘B’ - Notice of Change
A notice in Form ‘B’ shall be submitted by the
employer to the controlling authority of the area
within thirty days of any change in the name,
address, employer or nature of business.
FORM ‘C - Notice of Closure
Where an employer intends to close down the
business he shall submit a notice in Form ‘C’ to
the controlling authority of the area at least sixty
days before the intended closure.
FORM ‘U’ - Abstract of the Act and Rules :
As per section 16 the employer shall display
conspicuously a notice at or near the main
entrance of the establishment in bold letters in
English and in the language understood by the
majority of the employees specifying the name
of the Officer with designation authorised by the
employer to receive on his behalf notices under
the Payment of Gratuity Act or the rules made
thereunder [Rule(4)].
The employer shall display an abstract of the
Payment of Gratuity Act and the rules made
thereunder in English and in the language
understood by the majority of the employees at
a conspicuous place at or near the main entrance
of the establishment (Rules 20).
Form A - Muster Roll
Employer shall maintain a register with specific
details about women employees those who were
on maternity leave.
This shall cover employee particulars including
joining as well as service particulars, particulars
of delivery, and maternity benefit paid etc.
Annual Return
Employer shall submit the Annual Return, which
consists of three forms, on or before the due

The Child and Adolescent Labour (Prohibition
and regulation) Act, 1986 read with the child
and adolescent labour (Prohibition and
regulation Rules, 1988)
date.
Prohibition of Employment of Adolescents
Section 3A of the Act No adolescent (a person
who has completed fourteen years of age but
has not completed eighteen years) shall be
employed in hazardous occupations or
processes.
Notice of Employment of Adolescents
Rule 4 of the Rules
Employer must submit a written notice to the
Inspector within 30 days of employing an
adolescent, containing specific details as
prescribed.
Register of Adolescent Workers
Rule 5 of the Rules
Employers must maintain a register of
adolescent workers in a prescribed format,
including details such as name, date of birth,
nature of work, and hours of work.
Medical Examination of Adolescent Workers
Rule 6 of the Rules
Employers must ensure that every adolescent
worker undergoes a medical examination by a
qualified medical practitioner within 15 days of
employment.
Hours of Work for Adolescent Workers
Rule 8 of the Rules
Adolescents cannot be required or permitted to
work more than 3 hours without a rest interval
of at least one hour.
Annual Leave with Wages for Adolescent
Workers
Rule 9 of the Rules
Adolescents are entitled to one day off for every

The Telangana Labour Welfare Fund Act, 1987
read with the Telangana Labour Welfare Fund
rules, 1988
The Equal Remuneration Act, 1976 read with
the equal remuneration rules, 1976
The Payment of wages act, 1936 read with the
Telangana payment of wages rules, 1937
15 days worked and annual leave with wages as
specified.
Display of Notice
Rule 12 of the Rules
Employers must display a notice containing
abstracts of the Act and Rules in English and the
local language at the workplace.
Register of Children
Rule 15 of the Rules
Employers must maintain a register of children
employed in a prescribed format, containing
details such as name, age, and nature of work.
Facilities for Adolescent Workers
Rule 16 of the Rules
Employers must provide certain facilities
including drinking water, latrines, urinals,
washing facilities, and a first aid box.
Record Keeping
Rule 17 of the Rules
Employers must maintain and preserve records
such as notices, registers, and other documents
related to the employment of children and
adolescents.
Form D –
Register to be maintained by the Employer
Payment of Wages
Section 3 of the Act, Rule 4 of the Rules
Wages must be paid before the expiry of the 7th
day after the end of the wage period in case of
establishments with less than 1000 employees,
and before the expiry of the 10th day in other
cases.
Deductions from Wages
Section 7 of the Act, Rule 8 of the Rules

Permissible deductions from wages are specified

in the Act and Rules, and these deductions must
be made as per the prescribed limits and
conditions.

Maintenance of Registers and Records

Section 18 of the Act, Rule 21 of the Rules

Employers must maintain records such as Muster

Roll, Register of Wages, Overtime Register, etc.,
in the prescribed format and for the prescribed
period.

Display of Notices

Section 7 of the Act, Rule 11 of the Rules

Employers must display a notice at the

workplace in English and in the local language
indicating the wage period, rates of wages, and
other details.

Fixation of Wage Period

Section 4 of the Act, Rule 5 of the Rules

Employers must fix wage periods, which shall not

exceed one month.

Maintenance of Wage Books

Section 3 of the Act, Rule 6 of the Rules

Employers must maintain wage books in the

prescribed format showing the details of each
employee's wages.

Time of Payment

Section 5 of the Act

Wages shall be paid on a working day at the
workplace during working hours, or through a
bank.

Time Register

Rule 18 of the Rules

 If overtime is worked, an overtime register must
be maintained showing the details of overtime
work and payment.

Submission of Returns and Notices

Rule 28 of the Rules

Employers must submit returns and notices to

the appropriate authority in the prescribed
format and within the specified time frames.

Mode of Payment

Section 6 of the Act

Wages shall be paid in current coin or currency

notes, or by check or through electronic transfer,
as applicable.

Deductions for Fines and Deductions for

Absence
Section 8 of the Act, Rule 7 of the Rules

Deductions for fines imposed, or deductions for

absence from duty, are subject to the limits and
conditions specified in the Act and Rules.
Prohibition of Reduction or Delay in Payment of
Wages.

The Rights of persons with Disabilities Act, 2016 Non-Discrimination in Employment

read with the rights of persons with disabilities
rules, 2017 Section 20 of the Act

Employers must not discriminate against persons

with disabilities in matters related to
employment, including recruitment, promotion,
and conditions of work.
Reservation of Posts

Identification of Jobs Suitable for Persons with

Disabilities

Section 32 of the Act

Employers must identify jobs or positions

suitable for persons with disabilities and
maintain a list of such positions.
Barrier-Free Access.
Accessibility Standards and Measures

Section 42 of the Act

Employers must follow the accessibility

standards and measures as specified in the Act
and Rules.

Equal Opportunities in Training and Career

Development

Section 36 of the Act

Employers must provide equal opportunities for

training and career development to persons with
disabilities.

Grievance Redressal Mechanism

Section 58 of the Act

Employers must establish a grievance redressal

mechanism for persons with disabilities to
address their complaints.

Employment Exchange

Section 37 of the Act

Employers must notify job vacancies to the

special employment exchange for persons with
disabilities.

Annual Report and Returns

Rule 23 of the Rules

Employers must submit an annual report to the

Chief Commissioner or State Commissioner, as
applicable, regarding the employment of persons
with disabilities.
Accessibility Features in Public Buildings Rule 6 of
the Rules Employers must provide
accessible features in public buildings such as
ramps, lifts, and accessible toilets.

Conducting Awareness Programs

Rule 7 of the Rules

Employers must conduct awareness programs to

sensitize employees about the rights and needs
of persons with disabilities.

Skill Development and Training

Rule 8 of the Rules

Employers should promote skill development

and provide appropriate training to enhance the
employability of persons with disabilities.

Identification of Vacancies for Reservation

Rule 10 of the Rules

Employers must identify vacancies to be
reserved for persons with disabilities and
maintain a register of such vacancies.

Medical Examination

Rule 11 of the Rules

Employers may arrange for the medical

examination of persons with disabilities to
ascertain their suitability for employment.

Accessibility of Electronic Documents

Rule 15 of the Rules

Employers must ensure that electronic

documents are accessible to persons with
disabilities, including screen readers and other
assistive technologies.

Penalty for Non-Compliance

Section 89 of the Act, Rule 25 of the Rules

Non-compliance with the Act and Rules can lead

to penalties, including fines and imprisonment.

Composition of Grievance Redressal Committee

Rule 29 of the Rules

Employers must constitute a Grievance Redressal

Committee for persons with disabilities,
 including persons with disabilities as members.

Certification of Accessibility

Rule 20 of the Rules

Employers may obtain a certificate of

accessibility for their premises from the Chief
Commissioner or State Commissioner, as
applicable.

Reporting of Employment of Persons with

Disabilities

Rule 24 of the Rules

Employers must report the employment of

persons with disabilities to the Chief
Commissioner or State Commissioner, as
applicable.

The Transgender persons (Protection of Rights) Employment Policy for Transgender Persons
Act, 2019 read with Transgender persons
(Protection of Rights) Rules, 2020 Section 5 of the Act

Employers with 100 or more employees must

formulate and implement an equal opportunity
policy for transgender persons.

Designated Complaint Officer

Section 9 of the Act

Employers must appoint a Complaints Officer to

receive and redress complaints from transgender
persons regarding non-compliance with the Act.
Prohibition of Harassment and Abuse Section
6 of the Act Employers must ensure a work
environment free from harassment and abuse
against transgender persons.

Identity Cards for Transgender Persons

Section 8 of the Act

Employers must provide identity cards to

transgender employees, specifying their
transgender status.

Accessibility of Facilities
Rule 8 of the Rules
Employers must ensure accessibility of facilities
such as toilets, washrooms, and common spaces
for transgender employees.
Training Programs for Sensitization

Section 7 of the Act

Employers must conduct sensitization programs

to educate employees on the rights and needs of
transgender persons.

Grievance Redressal Mechanism

Section 10 of the Act

Employers must establish a grievance redressal

mechanism for transgender persons to address
their complaints.

Monitoring and Reporting

Rule 13 of the Rules

Employers must submit an annual report to the

District Magistrate or State Government
regarding the employment of transgender
persons.

Non-Disclosure of Gender Identity Without

Consent

Section 10 of the Act

Employers must maintain confidentiality

regarding the gender identity of transgender
employees and shall not disclose it without
consent.

Identity Certificate for Transgender Persons

Rule 6 of the Rules

Transgender persons may apply for an identity

certificate from the District Magistrate, and
employers must recognize this certificate.

Prohibition of Denial of Employment

Section 3 of the Act

Employers cannot deny or terminate
employment of a transgender person on grounds
of gender identity.

Accessibility of Electronic Documents

Rule 11 of the Rules

Employers must ensure that electronic

documents are accessible to transgender
persons, including screen readers and other
assistive technologies.

Facilities for Gender Confirmation Surgery

Recovery

Rule 10 of the Rules

Employers must provide facilities for recovery

after gender confirmation surgery, including
leave and necessary accommodations.

Composition of Internal Complaints Committee

Rule 12 of the Rules

Employers must constitute an Internal

Complaints Committee to address complaints of
harassment against transgender employees.

Designation of Liaison Officer for Transgender

Persons.

Rule 14 of the Rules

Employers must designate a Liaison Officer to

assist transgender employees in availing benefits
and resolving issues.

Non-Discrimination

Section 3 of the Act

Employers must not discriminate against PLHIV

in employment matters.

Confidentiality

Section 4 of the Act

Maintain strict confidentiality regarding the HIV

status of employees.

Health and Safety Measures

Section 6 of the Act

Provide a safe and healthy work environment,

implementing universal precautions.

Training and Awareness Programs

Section 7 of the Act

Conduct regular programs to educate employees

on HIV/AIDS prevention and stigma reduction.

Health Insurance and Benefits

Section 8 of the Act

Provide health insurance coverage and benefits,

including treatment and support services for
PLHIV.

Appointment of Nodal Officer

Section 9 of the Act

Companies may appoint a Nodal Officer to

handle HIV/AIDS policies and employee support.

Prevention of Discrimination

Section 10 of the Act

Ensure PLHIV are not discriminated against in

access to healthcare, facilities, or opportunities
within the company.

Internal Policies

Section 11 of the Act

Develop and implement internal policies and

guidelines on HIV/AIDS prevention and
management in the workplace.

Documentation and Records

Section 13 of the Act

 Maintain records of training programs, health
insurance coverage for PLHIV, and relevant
documentation.

Monitoring and Reporting

Section 14 of the Act

Regularly monitor HIV/AIDS policy

implementation and report compliance and
progress to appropriate authorities.

The Human Immunodeficiency virus and Non-Discrimination

acquired immune deficiency syndrome
(Prevention and control) Act, 2017 Section 3

Employers must not discriminate against PLHIV

in any aspect of employment, including
recruitment and conditions.

Confidentiality

Section 4

Maintain strict confidentiality regarding the HIV

status of employees.

Prohibition of HIV Testing

Section 5
HIV testing cannot be a pre-requisite for
employment or continued employment.

Health and Safety Measures

Section 6

Provide a safe work environment, implementing

universal precautions to prevent HIV
transmission.

Training and Awareness Programs

Section 7

Conduct regular programs to educate employees

on HIV/AIDS prevention and stigma reduction.

Health Insurance and Benefits

Section 8
 Provide health insurance coverage and benefits,
including treatment and support services for
PLHIV.

Appointment of Nodal Officer

Section 9

Appoint a Nodal Officer to handle HIV/AIDS

policies, confidentiality, and employee support.

Prevention of Discrimination

Section 10

Ensure PLHIV are not discriminated against in

access to healthcare, facilities, or opportunities
within the company.

Internal Policies

Section 11

Develop and implement internal policies on

HIV/AIDS prevention and management in the
workplace.

Documentation and Records

Section 13

Maintain records of training programs, health

insurance coverage for PLHIV, and relevant
documentation.

Monitoring and Reporting

Section 14

Regularly monitor HIV/AIDS policy

implementation and report compliance and
progress to appropriate authorities.

The Payment of Bonus Act, 1965 read with the Form A –

Payment of Bonus Rules, 1975.
Computation of the Allocable Surplus

Employer shall maintain a Register showing the

computation of the allocable surplus referred to
in Clause (4) of Section 2 in the given format.
Allocable surplus shall be:

 In relation to an employer, being a

company other than a banking company,
which has not made the arrangements
prescribed under the Income Tax Act for
the declaration and payment within
India of the dividends payable out of its
profits in accordance with the provisions
of section 194 of that Act, 67 % of the
available surplus in an accounting; year.

 In any other case, 60% of such available

surplus.

Available surplus in respect of any accounting

year shall be the gross profits for that year after
deducting therefrom the sums deductible as per
Section 6.

Form B –

Set-on and Set-off of Allocable Surplus

Employer shall maintain a Register showing the

set on and set off of the allocable surplus under
Section 15 of the Act in the given format.

Set on: For an accounting year, when the

allocable surplus exceeds the amount of
maximum bonus payable to the employees in
the establishment under Section 11 then the
excess shall, subject to a limit of 20% of the total
salary or wage of the employees employed in the
establishment in that accounting year, be carried
forward for being set on in the succeeding
accounting year and so on up to and inclusive of
the fourth accounting year to be utilized for the
purpose of payment of bonus.

Set off: For an accounting year, when there is no

available surplus or the allocable surplus in
respect of that year falls short of the amount of
minimum bonus payable to the employees in the
establishment under Section 10 and there is no
amount of sufficient amount carried forward and
set on under Sub-section (1) that could be
utilized for the purpose of payment of the
minimum bonus then such minimum amount or
 the deficiency, as the case may be, shall be
carried forward for being set off in the
succeeding accounting year and so on up to and
inclusive of the fourth accounting year.

Form C –

Bonus Paid Statement

Employer shall maintain a Register showing the

details of the amount of bonus due to each of
the employees, the declaration under Sections
17 and 18, and the amount actually disbursed in
the given format.

When an employer has paid any Puja bonus or

other customary bonus to an employee or paid a
part of the bonus payable under this Act to an
employee before the date on which such bonus
becomes payable then the employer shall be
entitled to deduct the amount of bonus so paid
from the amount of bonus payable by him/her to
the employee under this Act in respect of that
accounting year and the employee shall be
entitled to receive only the balance.

Form D –

Annual Return Bonus Paid to Employees

Every employer shall send a return in the given

format to the Inspector so as to reach him/her
within 30 days after the expiry of the time limit
specified in Section 19 of the Payment of Bonus
Act.

Bonus amount payable to an employee under

this Act shall be paid in cash by his/her employer
within a period of eight months from the close of
the accounting year.

The sexual harassment of women at workplace Constitution of Internal Complaints Committee

(prevention prohibition and redressal) act 2013 (ICC)
read with the sexual harassment of women at
workplace (prevention prohibition and Section 4 , Rule 3
redressal) Rules, 2013.
Every employer with 10 or more employees
must constitute an ICC.
Composition of ICC

Rule 3

ICC must have at least one-half of its members as

women and include an external member from an
NGO or association.

Prescribed Time Limit for Filing Complaints

Section 9 Rule 6

Complaints should be filed within three months

from the date of the incident.

Display of Information

Section 19 , Rule 8

Display penal consequences of acts constituting

sexual harassment at a prominent place.

Training Programs

Section 19, Rule 9

Conduct workshops and awareness programs for

employees on the Act's provisions.

Confidentiality

Section 16, Rule 11

Maintain confidentiality of the victim,

respondent, and witnesses during the inquiry.

Assistance to the Complainant

Section 19 , Rule 13

Provide support and assistance to the

complainant, including safety measures and
access to counseling.

No Retaliation

Section 19 Rule 14

Prohibit adverse actions or retaliation against

the complainant.
Annual Report

Section 21 , Rule 14

The ICC must submit an annual report to the

employer and district officer.

Prescribed Timeframe for Inquiry

Rule 15

Inquiry by ICC should be completed within 90

days from the date of receipt of the complaint.
Assistance from External Experts -

Rule 16 ICC may seek assistance from external

experts during the inquiry.

Maintaining Records

Rule 17

Employers must maintain records of complaints,

action taken, and ICC reports for a minimum of
three years.

Duties of the Presiding Officer

Rule 18

Presiding officer's duties during inquiries,

including conducting impartially and submitting
reports.

Prescribed Format for Complaints

Rule 5

Format for filing complaints of sexual

harassment, ensuring clarity and completeness.
Training Program for ICC Members.

Rule 9

ICC members must undergo training on

conducting inquiries and legal awareness.

Submission of Annual Report to District Officer -

Rule 14 ICC must submit an annual report to the

district officer with details of complaints
received and action taken.
The Employee provident funds and
miscellaneous provisions act, 1952 & The
employees provident funds scheme, 1952
Registration of Establishment Section 1(3) of
the EPF Act
Every establishment with 20 or more employees
must be registered under the EPF Act.
Contribution to Provident Fund (PF)
Section 6, EPF Act Both the employer and
employee are required to make monthly
contributions to the EPF, a minimum of 12% of
the employee's basic wages and dearness
allowance.
Contribution to Employee's Pension Scheme
(EPS)
Section 6A, EPF Act
Employers must contribute 8.33% of the
employee's basic wages (subject to a maximum
of Rs. 1,250 per month) to the EPS.
Administration Charges Section 6C, EPF Act.
Employers are required to pay an administration
charge of 0.5% of the total wages.
Contribution to Employee Deposit Linked
Insurance (EDLI) Scheme
Section 6C, EPF Act
Employers must contribute 0.5% of the
employee's total wages to the EDLI scheme.
Maintenance of Records and Registers
Section 14, EPF Act
Employers must maintain various records such as
details of employees, contributions, and
disbursement registers.
Nomination by Employees
Paragraph 33 of EPF Scheme
Employees are required to submit nominations
for EPF accumulations, stating the person(s) who
will receive the amount in case of the
employee's demise.

Transfer of PF Account

Paragraph 72 of EPF Scheme

Employers must facilitate the transfer of an

employee's PF account when they change jobs.

Submission of Monthly Returns

Rule 31(1)

EPF Rules Employers must file monthly returns

with EPFO detailing the contributions made and
the employees' particulars.

Display of Notices

Rule 76(1)(a), EPF Rules Employers must display

a notice containing prescribed information
related to the EPF Act and Scheme at the
workplace.

Inspection of Records

Rule 76(1)(b), EPF Rules

EPF Inspectors have the right to inspect and

examine the records maintained by the
employer.

Coverage of Eligible Employees

Section 2(f) of the EPF Act

Employers must ensure that all eligible

employees are covered under the EPF Act.

Settlement of Claims

Paragraph 72-75 of EPF Scheme, EPF Act

Employers must process and facilitate the

settlement of PF claims submitted by employees.

Filing Annual Return

Rule 76(2), EPF Rules


The employee state insurance act, 1948 (ESI
ACT), Employee state insurance (Central) rules,
1950. The employees state insurance (General)
regulation, 1950.
Employers must file an annual return of
employees who were members of the EPF during
the previous year.
Registration of Establishment
Section 2-A, ESI Act
Employers with 10 or more employees (20 in
some states) must register under the ESI Act
within 15 days of the Act becoming applicable to
the establishment.
Contribution to Employee State Insurance (ESI)
Scheme
Section 39, ESI Act
Both the employer and employee are required to
contribute to the ESI Scheme, a percentage of
the employee's wages.
Rates of Contribution
Rule 51, ESI (Central) Rules, 1950
The current rate of contribution is 4% of the
employee's wages (employer's contribution) and
1% of the employee's wages (employee's
contribution).
Maintenance of Records and Registers
Rule 56, ESI (Central) Rules, 1950
Employers must maintain various records such as
employees' attendance, wages, contributions,
and benefits provided under the ESI Scheme.
Display of Notices
Rule 68, ESI (Central) Rules, 1950
Employers must display a notice containing
prescribed information related to the ESI Act and
Scheme at the workplace.
Coverage of Eligible Employees
Section 2(12), ESI Act
Employers must ensure that all eligible
employees are covered under the ESI Act.
Issue of Identity Cards Rule 83, ESI (Central)
Rules, 1950 Employers must issue identity
cards to employees covered under the ESI
Scheme.

Submission of Half-Yearly Returns

Rule 51-B, ESI (Central) Rules, 1950

Employers must submit half-yearly returns to the

ESIC (Employee State Insurance Corporation)
containing details of employees and
contributions.

Payment of Contribution

Rule 51-A, ESI (Central) Rules, 1950 The

employer should pay the contributions to the
ESIC within 21 days from the end of the
contribution period.

Provision of Medical Facilities

Section 2(22), ESI Act

Employers must provide medical facilities to

employees and their dependents at ESI
dispensaries, hospitals, and clinics.

Provision of Maternity Benefits

Section 50, ESI Act

Employers must provide maternity benefits to

female employees as per the provisions of the
ESI Act.
Maintenance of Accident Book and Submission
of Accident Reports
Rule 120, ESI (General) Regulations, 1950

Employers must maintain an accident book and

submit accident reports to the ESIC in case of
any injury or accident at the workplace.

Inspection of Records

Rule 120-B, ESI (General) Regulations, 1950

. ESIC officials have the right to inspect and
examine the records maintained by the
employer.

Provision of Temporary Disablement Benefit

Section 51, ESI Act

Employers must provide temporary disablement
benefits to employees in case of temporary
disability due to employment injury.

Settlement of Claims
Rule 96, ESI (General) Regulations, 1950

Employers must process and facilitate the

settlement of claims submitted by employees
under the ESI Scheme.

Display of Abstracts of the ESI Act and Rules

Rule 67, ESI (Central) Rules, 1950

Employers must display abstracts of the ESI Act

and Rules in English and the local language at a
conspicuous place in the workplace.

Submission of Annual Information

Rule 51-A, ESI (Central) Rules, 1950

Employers must submit annual information to

the ESIC regarding changes in employment,
closure of establishment, etc.

Coverage of Contractual and Temporary

Employees
Section 2(9), ESI Act

Employers must cover contractual and

temporary employees who are employed for
wages under the ESI Act.