Check List for Auditing Statutory Records & returns
1. The Factories Act, 1948
Registers, Return & Abstracts.
* Register of Compensatory Holidays - Form -8
* Register of Adult Workers - Form-11
* Register of Leave with Wage Register - Form-14
* Muster Roll - Form-22
* Register of Accident & Dangerous Occurrences - Form-23
* Inspection Book
* Half yearly Returns - Form - 21 (Before 15th of July (& 15th of January )of every year in duplicate)
* Accident & Dangerous Occurrences - Form - 23 (Every Month)
Combined Annual Returns - Form - 20, ( Before January every year)
* Notice of Adult workers - Form – 10
* Abstract of Factories Act, 1948
2. Payment of Wages Act, 1936
Registers, Returns & Abstracts
* Register of Fines
* Register of Advance
* Register of Deductions
* Register of Wages
* Annual Return - Form – IV ( in duplicate, before Feb,15 of every year
to inspector of factories, cc: Labour Insp.)
* Payment of Wages Abstract - Form - V
* Notice of rates of wages - Form - VI
* Notice of Date of Payment
3. Minimum Wages Act, 1936
Registers, Returns & Abstracts:
* Wage Register
* Over Time Register
* Annual Return - Form-III
* Abstract of Minimum Wages - Form-V
* Minimum rate of Wages fixed Form-XI, XII & XIII
* Name Address of Inspector
4. Payment of Gratuity Act
* Notice of opening - Form – A ( To: Labour Department)
* Declaration - Form – F
* Payment of Gratuity Act, Abstract
5. Payment of Bonus Act, 1965
* Register of Bonus - Form - C
* Annual Returns - Form-D ( Before December every year)
* Payment of Bonus Abstract
6. Equal Remuneration Act, 1976
* Equal Remuneration - Form – D
7. Industrial Employment ( Standing Order), 1946.
* Standing Order to be displayed on Notice Board
8. Shops & Commercial Establishment Act
* Consolidated register containing 8 Forms
* Inspection Book
* Annual Return - Form – G ( 1st September, every year)
9. National & Festival Holidays Act
* Form – V ( Annual Return, Before 31st January)
10. Karnataka Labour Welfare Fund
* Form – D ( in duplicate, 15th January every year: Contribution both emp’e & emp’r, Rs. 3/- &
Rs. 6/- respectively)
11. The Contract Labour (Regulation & Abolition) Act, 1970
* Registration Certificate (Before appointing contractor) - Form-1
* Register of Contractor - Form-XII
* Register of Employees employed by Contractor - Form-XIII
* Muster Roll, Wage Register, Over Time Register, Fine Register
Deduction Register, Advance Register ( contractor)
* Notice regarding rates of wages
* Display of the Act & Rules both in English & Kannada
* Half yearly return by contracter - Form - XXIV
* Annual Return by Principle Emp’r - Form – XXV (before 15th Feb)
12. Professional Tax Act, 1976
* Monthly return - Form – 5
* Annual Return
13. Employee State Insurance Corporation Act, 1948
* Muster Roll
* Wage Register
* Inspection Book
* Accident Register
* Cash Books, Vouchers & Ledgers
* Paid Challans, RDF and Declarations
* Register of Employees - Form - 7
* Half Yearly Return - Form – 6 ( Apr - Sep & Oct – Mar)
42 days after closing Contn. Period
14. Employees Provident Fund Act, 1952.
* Muster Roll
* Wage Register
* Form- 3A, 5, 10 & 12A
* Inspection Book
* Cash Book, Voucher & Ledger
* PF work sheet
* monthly return - Form – 5, 10, 12A along with paid challans (before 25th of every month)
* Annual Return - Form – 3A & 6A (before 30th April every year)
15. Maternity Benefit Act, 1961
* Abstract - Form – G
16. Employment Exchange ( CNV) Act.
* Notification of Vacancies - Form – 6
* Quarterly Return - Form : ER-I ( Mar, June, Sep, Dec)
Before 1 month
* Bi- Annual Return - Form : ER-II ( Once in 2 years)
Chandrasekar 10 May 2007
1. The Factories Act, 1948
Registers, Return & Abstracts.
* Register of Compensatory Holidays - Form -8
* Register of Adult Workers - Form-11
* Register of Leave with Wage Register - Form-14
* Muster Roll - Form-22
* Register of Accident & Dangerous Occurrences - Form-23
* Inspection Book
* Half yearly Returns - Form - 21 (Before 15th of July (& 15th of January )of every year in duplicate)
* Accident & Dangerous Occurrences - Form - 23 (Every Month)
Combined Annual Returns - Form - 20, ( Before January every year)
* Notice of Adult workers - Form – 10
* Abstract of Factories Act, 1948
2. Payment of Wages Act, 1936
Registers, Returns & Abstracts
* Register of Fines
* Register of Advance
* Register of Deductions
* Register of Wages
* Annual Return - Form – IV ( in duplicate, before Feb,15 of every year
to inspector of factories, cc: Labour Insp.)
* Payment of Wages Abstract - Form - V
* Notice of rates of wages - Form - VI
* Notice of Date of Payment
3. Minimum Wages Act, 1936
Registers, Returns & Abstracts:
* Wage Register
* Over Time Register
* Annual Return - Form-III
* Abstract of Minimum Wages - Form-V
* Minimum rate of Wages fixed Form-XI, XII & XIII
* Name Address of Inspector
4. Payment of Gratuity Act
* Notice of opening - Form – A ( To: Labour Department)
* Declaration - Form – F
* Payment of Gratuity Act, Abstract
5. Payment of Bonus Act, 1965
* Register of Bonus - Form - C
* Annual Returns - Form-D ( Before December every year)
* Payment of Bonus Abstract
6. Equal Remuneration Act, 1976
* Equal Remuneration - Form – D
7. Industrial Employment ( Standing Order), 1946.
* Standing Order to be displayed on Notice Board
8. Shops & Commercial Establishment Act
* Consolidated register containing 8 Forms
* Inspection Book
* Annual Return - Form – G ( 1st September, every year)
9. National & Festival Holidays Act
* Form – V ( Annual Return, Before 31st January)
10. Karnataka Labour Welfare Fund
* Form – D ( in duplicate, 15th January every year: Contribution both emp’e & emp’r, Rs. 3/- &
Rs. 6/- respectively)
11. The Contract Labour (Regulation & Abolition) Act, 1970
* Registration Certificate (Before appointing contractor) - Form-1
* Register of Contractor - Form-XII
* Register of Employees employed by Contractor - Form-XIII
* Muster Roll, Wage Register, Over Time Register, Fine Register
Deduction Register, Advance Register ( contractor)
* Notice regarding rates of wages
* Display of the Act & Rules both in English & Kannada
* Half yearly return by contracter - Form - XXIV
* Annual Return by Principle Emp’r - Form – XXV (before 15th Feb)
12. Professional Tax Act, 1976
* Monthly return - Form – 5
* Annual Return
13. Employee State Insurance Corporation Act, 1948
* Muster Roll
* Wage Register
* Inspection Book
* Accident Register
* Cash Books, Vouchers & Ledgers
* Paid Challans, RDF and Declarations
* Register of Employees - Form - 7
* Half Yearly Return - Form – 6 ( Apr - Sep & Oct – Mar)
42 days after closing Contn. Period
14. Employees Provident Fund Act, 1952.
* Muster Roll
* Wage Register
* Form- 3A, 5, 10 & 12A
* Inspection Book
* Cash Book, Voucher & Ledger
* PF work sheet
* monthly return - Form – 5, 10, 12A along with paid challans (before 25th of every month)
* Annual Return - Form – 3A & 6A (before 30th April every year)
15. Maternity Benefit Act, 1961
* Abstract - Form – G
16. Employment Exchange ( CNV) Act.
* Notification of Vacancies - Form – 6
* Quarterly Return - Form : ER-I ( Mar, June, Sep, Dec)
Before 1 month
* Bi- Annual Return - Form : ER-II ( Once in 2 years)
Chandrasekar 10 May 2007