The Employees' Provident Funds and Miscellaneous Provisions Act, 1952
Eligibility: Any person who is employed for work of an establishment or employed through contractor in or in connection with the work of an establishment.
Applicability:
Establishment which is factory engaged in any industry specified in Schedule 1 and in which 20 or more persons are employed.
Any other establishment employing 20 or more persons which Central Government may, by notification, specify in this behalf.
Any establishment employing even less than 20 persons can be covered voluntarily under section 1(4) of the Act.
THE EMPLOYEES' STATE INSURANCE ACT, 1948
Wage Ceiling: Every employee drawing wages upto Rs. 10000.00 per month is required to be insured under the Act.
Objective of the Act: The object of the Act is to secure sickness, maternity, disablement and medical benefits to employees of factories and establishments and dependents’ benefits to the dependents of such employees.
Applicability:-Section 2(9) 'employee' under ESI means any person who is engaged/employed for wages/salary in connection with the work of the establishment to which this Act applies. But does not include any person whose wages (excluding OT) exceed the limit prescribed by the Central Govt. (which is 10000 pm now).
Section 2(12) 'establishment/factory' under ESI means any premises whereon 20 or more persons are employed or were employed for wages.
If you combine both, you understand that if the total employees are 25 but out of which 14 are drawing gross more than 10000 pm, then only 11 employees come under ESIS and the criteria for 20 employees does not fulfill. Hence on above grounds it is not covered.
Profession Tax
Employer's liability to deduct and pay tax on behalf of employees.—The tax payable under this Act, by any person earning a salary or wage, shall be deducted by his employer from the salary or wage payable to such person, before such salary or wage is paid to him, and such employer shall, irrespective of whether such deduction has been made or not, when the salary or wage is paid to such persons, be liable to pay tax on behalf of all such persons:
Provided that, if the employer is an officer of Government the State Government may, notwithstanding anything contained in this. Act; prescribe by rules the manner in which such employer shall discharge the said liability:
Provided further that, where any person earning a salary or wage -
(a) is also covered by one or more entries other than entry 1 in Schedule I and the rate of tax under any such other entry is more than the rate of tax under entry 1 in that Schedule, or
(b) is simultaneously engaged in employment of more than one employer, and such person furnishes to his employer or employers a certificate in the prescribed form declaring inter alia, that he Shall get enrolled under sub-section (2) of section 5 and pay the tax himself, than the employer or employers of such person shall not deduct the tax from the salary or wage payable to such person and such employer or employers, as the case may be, shall not be liable to pay tax on behalf of such person.
THE PAYMENT OF BONUS ACT, 1965
Applicability of Act
Every factory where in 10 or more persons are employed with the aid of power or an establishment in which 20 or more persons are employed without the aid of power on any day during an accounting year.
Components of Bonus
Salary or wages includes dearness allowance but no other allowances e.g. overtime, house rent, incentive or commission. {Section 2(21)}
Eligibility of Bonus: An employee will be entitled only when he has worked for 30 working days in that year. {Section 8}
Eligible Employees
Employees drawing wages upto Rs.10000.00 per month or less.
For calculation purposes Rs.3500.00 per month maximum will be taken even if an employee is drawing upto Rs.10000 per month. {Section 12}
Payment of Minimum Bonus
8.33% of the salary or Rs.100 (on completion of 5 years after 1st Accounting year even if there is no profit) {Section 10}
Hope I have answered you,
Chennai.Ibrahim