26th December 2013 From India, Indore
It refers to a common single return and 1 register that very small factories (i think with less than 20 employees) is required to give. You can google and you will get the bare-act
27th December 2013 From India, Mumbai
The name of the Act under clarification is "The Labour Laws ( Exemption from Furnishing Returns and Maintaining Registers by Certain Establishments ) Act,1988".It is a Central Enactment to provide for the exemption of employers in relation to establishments employing a small number of persons from furnishing returns and maitaining registers under certain scheduled labour laws.
(1) It extends to the whole of India
(2)It comprises of 8 sections and 2 schedules.
(3) The following are the 'scheduled Acts' included in the First Schedule of the Act:
(1) 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 Plantations Labour Act, 1951(6) The Working Journalists & Other Newspaper Employees Act, 1955
(7) The Contract Labour ( R&A )Act, 1970 (8) The Sales Promotion Employees Act, 1976 (9) The Equal Remuneration Act, 1976
(4) The Second Schedule specifies the form of the return to be furnished and the various registers to be maitained:
(1) Form A - Core Return to be submitted annually by Small and Very Small Estts on before the 15th February of the succeeding year.
(2) Form B - Register of Wages by Small Establishments
(3) Form C - Muster Roll by Small Estts
(4) Form D - Monthly Register of Welfare Amenities by Small Estts
(5) Form E - Monthly Register of Muster Roll cum Wages to be maintained only by Very Small Estts
(5) "Small Establishment" - Not Less than 10 and Not More than 19 persons are employed
(6) "Very Small Establishment" - Not More than 9 persons are employed
(7) Sec.4 of the Act exempts the employers of Small and Very Small Estts from furnishing any returns or maintaining any registers under the Scheduled Acts applicable subject
to the conditions of furnishing the Core Return and maintaining the registers mentioned supra in lieu thereof.
(8) However, the issuance of Wages Slips under the Central MW Rules and slips relating to measurement of the amount of work done by the piece-rate workers under the PW
(Mines) Rules AND the filing of returns relating toaccidents under the Factories Act and the Plantations Labour Act should be continued.
28th December 2013 From India, Salem