Hi Emereen,
Need some clarification -
"Section 10:
“Unpaid accumulations” means all payments due to the employees but not made to them within a period of three years from the date on which they became due. It includes wages, Bonus, Gratuity legal payable but not any statutory contribution towards any PF, ESI etc"
what is meant by "date on which they became due". Suppose, I have Bonus declared in Mar-07 but to be paid in Sep-07. Now will this need to be deposited in Mar-10 or Sep-10.
HIGHLIGHTS: The Maharashtra Labour Welfare Fund Act, 1953:
- Section 1(2): It extends whole of the State of Maharashtra
- Section 2(2): “employee” means any person who is employed for hire or reward to do any work, skilled unskilled, manual, clerical, technical, employed directly or through contractor But does not include any person/employee-
(i) who is employed in a managerial capacity
(ii) who, being employed in a supervisory capacity draws wages exceeding 3500/- pm and exercises powers or carries out duties of managerial capacity/nature (due to nature of duties attached to the office or by powers vested in him)
(iii) an apprentice under Apprentice Act, 1961
- Section 2(3): “Employer” means any person who employs either directly or through another person either on behalf of himself or any other person, one or more employees in an establishment and includes-
(i) In a factory, any person names under section 7(I) (f) of the Factories Act, 1948 (LXIII of 1948), as the manager,
(ii) in any establishment, any person responsible to the owner for the supervision and control of the employees or for the payment of wages;
- Section 2(4): “Establishment” means –
(i) a factory;
(ii) a tramway or motor omnibus service or a motor transport undertaking to which the Motor Transport Works Act, 1961 applies; and
(iii) any establishment within the meaning of the Bombay Shops and Establishments Act, 1948 (LXXIX of 1948), which employs, or on any working day during the preceding twelve months, employed five or more persons including the establishments which have been granted exemption partly or wholly under the proviso to section 4 of that Act
- Section 6BB(2): The amount of contribution payable every six months in respect of every employee and an employer for such employee shall be at the following rates, namely:
(i) in respect an employee drawing wages upto and inclusive of three thousand rupees per mensem,
six rupees; and
(ii) in respect of an employee drawing wages exceeding three thousand rupees per mensem,
twelve rupees.
Only if the name of such employee stands on the register of an establishment on the 30th June and 31st December respectively;
(iii) in respect of an employer for each employee referred to in sub-clauses (i) and (ii) of clause (a),
thrice the amount of contribution payable by an employee
- Section 6BB(3): Every employer shall pay to the Board both the employer's contribution and employee's contribution in accordance with the provisions of sub-section (2) before the 15th day of July and 15th day of January, as the case may be
- Section 10: “Unpaid accumulations” means all payments due to the employees but not made to them within a period of three years from the date on which they became due. It includes wages, Bonus, Gratuity legal payable but not any statutory contribution towards any PF, ESI etc
For further clarification kindly visit
Labour Law Consultancy Services - Excel Consultancy Services [/QUOTE]