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Labour Laws (Exemption From furnishing returns and maintaining registers by Certain Establishments) Act, 1988
The Act has been passed to give relief to establishments employing small number of persons from furnishing returns and maintaining registers under certain labour laws.
‘Small establishment’ means an establishment in which not less than ten and not more than nineteen persons are employed or were employed during past 12 months. [section 2(e)]. ‘Very Small establishment’ means an establishment in which not more than nine persons are employed or were employed during past 12 months. [section 2(f)].
Such establishments are expected to submit only a ‘core return’ in prescribed form as on 31st December every year. The return should be filed on or before 15th February of succeeding year. In addition, a ‘small establishment’ is required to maintain registers in prescribed form B, C and D. A ‘very small establishment’ is required to maintain only register in form E. [section 4(1)].
In addition, employer is required to issue wage slips to workmen. Returns relating to accidents are required under Factories Act and Plantation Labour Act are required to be submitted.