Dear Karthick, 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 maintaining registers under certain scheduled labour laws.
(1) It extends to the whole of India.
(2) It comprises 8 sections and 2 schedules.
Scheduled Acts Included in the First Schedule of the Act
(3) The following are the 'scheduled Acts' included in the First Schedule of the Act:
- The Payment of Wages Act, 1936
- The Weekly Holidays Act, 1942
- The Minimum Wages Act, 1948
- The Factories Act, 1948
- The Plantations Labour Act, 1951
- The Working Journalists & Other Newspaper Employees Act, 1955
- The Contract Labour (R&A) Act, 1970
- The Sales Promotion Employees Act, 1976
- The Equal Remuneration Act, 1976
Second Schedule: Forms and Registers
(4) The Second Schedule specifies the form of the return to be furnished and the various registers to be maintained:
- Form A - Core Return to be submitted annually by Small and Very Small Establishments on or before the 15th of February of the succeeding year.
- Form B - Register of Wages by Small Establishments
- Form C - Muster Roll by Small Establishments
- Form D - Monthly Register of Welfare Amenities by Small Establishments
- Form E - Monthly Register of Muster Roll cum Wages to be maintained only by Very Small Establishments
Definitions of Establishments
(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.
Exemptions and Conditions
(7) Section 4 of the Act exempts the employers of Small and Very Small Establishments 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 Wage Slips under the Central MW Rules and slips relating to the measurement of the amount of work done by the piece-rate workers under the PW (Mines) Rules and the filing of returns relating to accidents under the Factories Act and the Plantations Labour Act should be continued.
Regards,