Filing Wage and Bonus Returns: Central or State Office? Seeking Clarification

Dear Members, I need a clarification vis-a-vis the following returns. Please help with the following queries:

Minimum Wages Returns

Where should we file a return under this act - Central or State Labour office? Additionally, if we file with the Central office, would it be a single return covering all states where manpower is deployed? Or should we send the return to all states where our manpower is deployed through the state labour office?

Payment of Wages Returns

The query is the same as above.

Payment of Bonus Act

The query is the same as above.

Maternity Benefit Act

The query is the same as above.

I would be very grateful if any member could elucidate on this. Thank you.

Regards, Y

Dear Destinywins, It would have been better if you had mentioned the type of your industry and its major activity. The concept of "Appropriate Government" comes into play only when a Central Labor Law is administered and enforceable by both the Central Government and the State Governments without any overlapping with reference to the nature or constitution of the industry covered by the Act or its geographical location. For example, the Apprentices Act, 1961, the Industrial Disputes Act, 1947, the Minimum Wages Act, 1948, the Payment of Wages Act, 1936, the Contract Labor (R&A) Act, 1970, etc.

The enforcement of certain Central Labor Laws like the Industries (Development and Regulation) Act, 1951, the Mines Act, 1952, etc., are within the domain of the Central Govt only. Hence, there is no classification of appropriate government under these laws for any purpose. The implementation or enforcement of certain Central Labor Laws like the Beedi and Cigar Workers (Conditions of Employment) Act, 1966, the Bonded Labor System (Abolition) Act, 1976, the Factories Act, 1948, etc., are specifically entrusted to the State Govts only in respect of their territories. Therefore, there is no mention of appropriate government in these enactments.

Security Services and Compliance with State and Central Laws

In that case, you are an industry providing security services through your security guards on a contract basis to various principal employers across the country. Your head office would be an establishment under the State's Shops and Establishments Act where it is situated. Since your entire activities emanate from the head office, in my personal opinion, you can file consolidated returns covering all the employees—both head office and contract sites—relating to the Acts mentioned in the original post to the State Government.

At the same time, you would be an individual contractor under the CLRA Act, 1970, concerning each contract you enter into with different principal employers. The appropriate government in respect of yourself as a contractor pertaining to particular contracts would be the State or Central Government from whom you have to obtain a contractor's license on the basis of the Principal employer's registration. Therefore, you have to submit the half-yearly return to every such Licensing Officer of the appropriate government who issued the license to you.