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 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 Inspector)
- 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 employee & employer, 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 contractor - Form-XXIV
- Annual Return by Principal Employer - 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 Contribution Period
14. Employees Provident Fund Act, 1952
- Muster Roll
- Wage Register
- Form-3A, 5, 10 & 12A
- Inspection Book
- Cash Book, Voucher & Ledger
- PF Worksheet
- 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)
Regards,
Kiran
[Phone Number Removed For Privacy Reasons]