Hi, please help me clarify if the Minimum Wages Act, 1948, Shops and Commercial Establishments is applicable if only one person is employed in a shop as a helper.
Yes, we have to register the firm under the Shops and Establishments Act with the Labour Department. When the firm is registered, whether with no employees or with employees, the Minimum Wages Act is applicable to the establishment/factory as per the schedule notified by the state government.
As far as my knowledge goes, there is no minimum or maximum number of employees needed for the payment of professional tax. So, irrespective of whether there is one employee or many employees and regardless of the city, Professional Tax would be deducted from the salary and paid by the organization as per the rules and applicability. Seniors can confirm, though.
Regards
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