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Thursday, December 31, 2015

Quoting of Pan Mandatory for Following Transaction from 1st Jan 2016

Dear all

From 1st of Jan  2016 Quoting of Pan Mandatory for Following Transaction

Saturday, December 26, 2015

Universal Number Compulsory for EPF withdrawal from 1st Jan 2016

Dear employers,

1.Universal account number(uan) has been made compulsory  to avail all services like settlement of claims, filing of complaints etc. W.e.f. 1st January 2016.

2.Any claim, complaint, grievances, correspondence will be entertained only if uan is mentioned.

3.Those who are not having uan may obtain it from the internet portal of Epfo at the home page menu “ for citizens “. Pls see the link

4.The employers shall not forward any claim without an uan to avoid any penal action.

Respective circular is self-explanatory

Universal Account Number Compulsory from 1st Jan 2016

Wednesday, December 23, 2015

Bonus Amendment Bill (2015) as passed in Loksabha

Dear all,

The Lok Sabha today passed a bill allowing doubling of wage ceiling for calculating bonus to Rs 7,000 per month for factory workers with establishments with 20 or more workers, with the benefits being applicable retrospectively from April 2014.

The Payment of Bonus (Amendment) Bill, 2015, was passed by a voice vote, with some members objecting to the raising of eligibility limit for payment of bonus from a salary of Rs 10,000 per month to Rs 21,000.

Pls refer to the link & bill

Bonus amendment as passed in Lok Sabha 2015

Thursday, December 17, 2015

Launch of Upfront Allotment of UAN to employees

Dear all,

Good News from EPF 

A. Any citizen, even if not a member of EPF, can obtain UAN through online
B. To register for UAN, an Online facility has been made available in public     
     domain as a single page form. 

C. There is no need to submit any physical documents. 

D. The citizen is required to provide only few information like KYC, contact and        Bank details. 
E.  UAN would be sent on the mobile number of the applicant through SMS.

Wednesday, December 16, 2015

Simple steps to change your EPF nomination in UAN online portal

Dear all,

As almost one year has been over in regards to generation of Universal Account Number ( UAN) it was launch on 16th Oct 2014 after that many changes and upgradation have been come across in the respective UAN portal 

Good News for EPF Subscriber  now then can  update the family information online by simple steps wherein in case of death /old age pension the respective nominee can get the benefit  the respective steps in this regards is appended below

Simple steps to change your EPF nomination in UAN online portal.

Sunday, December 13, 2015

Factories (Maharashtra Amendment) Act 2015

The amendment bill amends Section 66(1) (c) of Factories Act, 1948 to ease provisions related to working of women in night shifts in the state. 

Key facts 

* The amendment of 67-year old Act also makes mandatory for factory managements to ensure security of women working in night shifts. 

* Prior to amendment, the section 66(1) (c) of parent Act did not allowed women employees to work in the factories in night shift between from 7 PM and 6 AM. 

* Apart from this, the amendment bill also enables workers to be eligible for paid leave after working for 90 days in a year instead of the current 240 days or more. 

* Besides this, the amendment also does not make mandatory for workers to take the management’s permission for working overtime. In this regard, the amendment bill has increased the working limit to 115 hours from the current 75 in 3 months. 

With this, Maharashtra has joined the list of 6 Indian states that already have allowed women to work in night shifts or are in the process of doing so. They are Rajasthan, Haryana, Andhra Pradesh, Punjab and Madhya Pradesh.

Sunday, December 06, 2015

Principal employer can be liable for EPF contribution of contractor when the latter does not have code number. and Principal employer not liable for provident fund dues of contractor with independent code number.

Dear all

As per the recent judgement as passed by the PUNJAB & HARYANA HIGH COURT  Principal employer can be liable for EPF contribution of contractor when the latter does not have code number. and Principal employer not liable for provident fund dues of contractor with independent code number.

  • When code No. is allotted to a contractor under the Employees' Provident Funds and Miscellaneous Provisions Act, 1952, it becomes an establishment under section 2(e) of the Contract Labour (Regulation and Abolition) Act, 1970 making it liable to pay EPF contributions of its employees.
  • When the contractor has not been allotted code No., the contributions in respect of contractor's employees shall have to be paid at the first instance by the principal employer and
    recover the same later on from the contractor.
  • The Contractor having an independent code No. under the Employees' Provident Funds and Miscellaneous Provisions Act, 1952, he is liable to pay EPF contributions in respect of employees whose salary is paid by it.
  • Principal employer is not liable to pay EPF contributions in respect of employees engaged through independent contractor who has been having an independent code No. under the Employees' Provident Funds and Miscellaneous Provisions Act, 1952.
Copy of the judgement is appended below

Friday, December 04, 2015

Labour Welfare Fund Goa New Changes W.E.F from 1st Aug 2015

Dear All,

Enclosed is the New Amendment in Labour welfare fund of Goa  now the New rate is as follow

“(1) Every employee shall contribute rupees one hundred and twenty per year to the Fund and every employer and the Government shall, in respect of each such employee, contribute rupees three hundred and sixty and rupees two hundred and forty, respectively, per year to the Fund.”

Accordingly  in month of June & December salary every year, Employee Contribution  will be Rs 60 & Employer Contribution will be Rs 180

Notification Pls Refer Page No 762

Goa Labour Welfare Fund Amendment 2015

Wednesday, December 02, 2015

New Online EPF Registration Process W.E.F 1st Dec 2015

Dear All,

From 1st Dec 2015 EPF has launch a new process in regards to  registration of Company EPF No , where in Now before registration we have to upload the Digital Signature, on specific uploading of Digital signature we can register for New EPF Number 

Further now in new registration no submission of digital signature will be required on successful uploading of the same it will be active.

Pls click the below link for the detail process of the same 

New Online EPF Registration Process W E F 1st Dec 2015 

Wednesday, November 25, 2015

EPFO launches Online Registration of Establishments with Digital Signature

Union Minister for Labour and Employment, Shri Bandaru Dattatreya launches Digital Signature based Online Registration of Establishments 

Shri Bandaru Dattatreya, Union Minister for Labour & Employment (Independent Charge) today launched the Digital Signatures based Online Registration of Establishments (OLRE) in a function held in Employees’ Provident Fund Organisation, Head Office.

Explaining the process in detail, Shri Bandaru Dattatreya informed that the online registration will be done once the applicant employer registers himself on the OLRE Portal. Subsequent to creation of User ID and password the employer will have to register his/her digital signature (class II or III). Thereafter, the PAN number of the employer would be verified online. On successful verification of PAN the employer will be able to apply online for code number which would require the employer to upload the relevant documents after digitally authenticating the same. On completion of this process the name of the applicant employer would be auto populated in the application in owner details field. All details related to the Code Number shall be available for the applicant employer on the login. The Code Number to the applicant employer shall be allotted immediately on successful submission of the application which would mean that the process is successfully completed.

Shri Bandaru Dattatreya further informed that this facility will not only reduce the workload of the employer, but will also reduce the paperwork for both employer as well as the EPFO. It will be a quick and hassle free process. The process of applying for a branch code by any employer already having the PF Code will remain unchanged and will be available through the ECR login. The validation of only one code number can be done through this facility for a given PAN number and for any subsequent code for any branch or establishments under same PAN number the application will be through the ECR Portal. As a result of this facility, the employer would have a digital signature at the time of application itself and this can be used by employer for other areas such as the Online Transfer Claim Portal and authentication of KYC details of members joining the establishment. The use of paperwork would be reduced significantly and the filing of documents would be as per the convenience of the employer.

Shri Shankar Aggarwal, Secretary, Labour & Employment also applauded the efforts made by EPFO in introducing user free services in recent past and stated that this software which is being launched today would especially be a big leap forward in fulfilling the mandate of the Government in ensuring the ease of doing business in the country which is one of the prime areas of concern for the administration today. He further encouraged EPFO to introduce more such ventures in the days to come.

Shri K.K. Jalan, Central PF Commissioner stated that EPFO is committed to strengthen the e-governance system and to provide better services to its stakeholders. EPFO has already launched a number of e-governance initiatives such as Electronic Challan-cum-Return, Member e-passbook SMS governance, payment through National Electronic Fund Transfer, electronic return to collect the missing details of members etc. This process is not going to stop and EPFO would continue its efforts to make the working more transparent and convenient for all stakeholders.

Shri Bandaru Dattatreya also honoured a few officers/officials of the Organisation for their efficiency and diligence.

Wednesday, October 21, 2015

Govt doubles monthly bonus calculation ceiling to Rs 7,000

The Cabinet on Wednesday decided to double the wage ceiling for calculating bonus to Rs 7,000 per month for factory workers and establishments with 20 or more workers.
“The Payment of Bonus (Amendment) Bill, 2015 to enhance the monthly bonus calculation ceiling to Rs 7,000 per month from existing Rs. 3,500 was approved by Union Cabinet here,” a source said after the Cabinet meeting.
The amendment bill will be made effective from April 1, 2015. Now the bill will be tabled in Parliament for approval.
The bill also seeks to enhance the eligibility limit for payment of bonus from the salary or wage of an employee from Rs. 10,000 per month to Rs. 21,000.
The Payment of Bonus Act 1965 is applicable to every factory and other establishment in which 20 or more persons are employed on any day during an accounting year.
The bill also provides for a new proviso in Section 12 which empowers the central government to vary the basis of computing bonus.
At present, under Section 12, where the salary or wage of an employee exceeds Rs. 3,500 per month, the minimum or maximum bonus payable to employees are calculated as if his salary or wage were Rs. 3,500 per month.
The last amendment to both the eligibility limit and the calculation ceilings under the said Act was carried out in 2007 and was made effective from April 1, 2006.
This amendment in the Act to increase wage ceiling and bonus calculation ceiling was one of assurances given by the Centre after 10 central trade unions went on one-day strike on September 2.
The government had hinted at meeting workers’ aspirations on nine out of 12 demands submitted by the unions.

The detail Notification of the said amendment will be published very Soon  

Saturday, October 17, 2015


Dear all,

Delhi govt has REVISED MINIMUM RATES OF WAGES  W.E.F. 1.10.2015

Rates as on 01.04.2015
Dearness Allowances(pm) w.e.f 01.10.2015 (Rupees)
Rates from 01.10.2015 (Rupees)

Semi skilled
Non Matriculates
Matriculates but not graduates
Graduate and above                      

 The detail Notification will be attach as soon as possible as we receive the same 

Friday, October 16, 2015

Andhra Pradesh Labour welfare rate amended from 1st Apr 2015

Dear all,

Andhra Pradesh Labour welfare slabe has been revised w.e.f  from 1st Apr 2015  the new slab is a below

Old Slab
New Slab
Rs 2
Rs 30
Rs 5
Rs 70

The detal Notification of the same is appended below

Andhra Pradesh Labour welfare rate amended from 1st Apr 2015

Tuesday, October 06, 2015

Madhya Pradesh Minimum wages Increase from 1st Oct 2015 till 31st Mar 2016

Dear all,

Please find enclosed Madhya Pradesh Minimum Wages for the period 01-10-2015 to 31st mar 2016.

Category - Basic - DA - Total

Unskilled - 6500 - 75 - 6575
Semiskilled - 7057 - 375 -7432
Skilled - 8435 - 375 - 8810
Highly Skilled- 9735 - 375 - 10110

Minimum Wages -MP- Oct'15 - Mar -16

Saturday, October 03, 2015

Uttapradesh New VDA from 1st Oct 2015 to 31st Mar 2016

Dear all,

Uttar Pradesh Govt has increase the Dearness allowance from 1st Oct 2015 till 31st Mar 2016

Respective Notification in this regards is appended below;

UP Minimum wages wef 01-10-2015 to 31st Mar 2016

Friday, October 02, 2015

Gujarat Minimum wages 1st Oct 2015 to 31st Mar 2016

Dear all,

Gujarat Govt has reduce the Per day Dearness  allowance by 0.10 to 0.020  Paise per day  the new Dearness allowance is as follow

Employment Category
DA Per Day
Sweeping/Cleaning work
Rs 15.60
Brick Manufacturing/ Jari Work/
Ready made garment/Tailoring/Salt work/
Tobacco/Cigarette Manufacturing
Rs 97.80
Beside above Category & Agarbatti Manufacturing & other category i.e. Shop & Establishment /Hotel & Restaurant Etc.
Rs 10.30

The respective notification is enclosed for your ready reference 

Thursday, October 01, 2015

Universal Account Help Desk by EPFO


A new facility to submit UAN related queries has been introduced and the url of the same is available on our website at

FOR EMPLOYERS >> UAN Services >> UAN Helpdesk (Under EMPLOYER Column) or >> OUR Services >> For Employers >> UAN Helpdesk

FOR MEMBERS >> UAN Services >> UAN Helpdesk (Under MEMBERS Column) or >> OUR Services >> For EMPLOYEES >> UAN Helpdesk


You are requested to kindly submit your query by clicking the above link as henceforth, mails sent to will not be replied to.

Status updates on any requests made at the concerned PF office WILL NOT BE AVAILABLE with this Helpdesk. You are requested to contact the concerned PF office for status updates. Contact details of the concerned PF office is available at:

Monday, September 28, 2015


The Haryana government on 25.9.2015 revised the legal minimum wage in the state by 29 per cent wage for unskilled and 48 per cent for highly skilled workers. The rise will be effective from November 1, 2015

Category of Workers
Current Wages (Rs.)
Revised wages per month (Rs.)
Revised wages per day (Rs.)
Semi skilled A
Semi skilled B
Skilled A
Skilled B
Highly skilled

The detail notification of the same will be sent seperately

Friday, September 25, 2015

Employees except apprentices under Apprenticeship Act will be covered by the Provident Fund Act.

Dear all,

In a recent Judgment  passed in  2015 LLR 893 MADRAS HIGH COURT Hon'ble Mr. V. Ramasubramanian, J. Hon'ble Mr. P.R. Shivakumar, J. W.A. Nos. 463 to 465/2013, D/–13-3-2015 Bharat Sanchar Nigam Limited vs. Union of India and Others , Employees except apprentices under Apprenticeship Act will be covered by the Provident Fund Act

Important synopsis of the said Judgement

  • The provisions of Employees' Provident Funds and Miscellaneous Provisions act, 1952 include every person including apprentices or trainees within the purview of definition to the expression ‘employee' except those engaged under the Apprentices Act, 1961.
  • Employer is also liable to pay EPF contributions in respect of Pre-Induction Training period of the trainees.
I am enclosing herewith the judgment copy for your kind perusal 

Saturday, September 19, 2015

EPFO on Anroid Phones

Dear all 

Good News for EPFO Members Much awaited android app now available …!

The much awaited android app has been launched finally and the same is available for download at following link :

The app is 2.61MB files provides information on following matters:
1. Members
2. Pensioners
3. Employers
For members :
• Install the app, open it and click on Member
• The members are required  to select the PF office maintaining their account
• They should then punch the establishment code , account number, UAN number, Mobile number
• The mobile number to be put in should be the same as used for UAN activation, if done already
• The member should also click on the check box to confirm that the UAN number and PF number belongs to him
• On the main screen click BALANCE/PASSBOOK  
• Then the member should put in UAN number and mobile number
• Then the next screen opens up wherein the member can see Balance/Passbook

For Pensioners :
• The pensioners are required  to input the PPO number 
• They should then punch the date of birth.
• Details of last few months pension credited will be available for seeing. 

For Employers :
• There is no requirement of registration
• The  employer can verify the TRRN status by punching the TRRN number

An employer is liable to pay EPF contributions along with damages and interest if it fails to prove that its employees are ‘excluded ones'

Dear all,

As we are are aware that many employer are not getting covered  their employees under EPF act if the Basic Wages are more then 15000 or 6500
(before 1st Sep 2014) 

In the recent Appellant filed an appeal before the Employees' Provident Fund Appellate Tribunal, challenging the order passed by the EPF Authority under section 7A and 7Q of the Act on the ground that EPF Authority has not considered the fact that employees drawing salary more than Rs.6500/- per month are ‘excluded employees' not covered under the Employees' Provident Funds and Miscellaneous Provisions Act, 1952.

Only oral submission is not sustainable in respect of stand of the employer that its employees were drawing salary more than Rs.6500/- to bring them under the purview of ‘excluded employees’ not to be coverable under the Employees’ Provident Funds and Miscellaneous Provisions Act, 1952 in the absence of any documentary evidence since it is mandatory obligation of the employer to maintain its records properly.

The EPF Appellate Tribunal observed that appellant joined the proceedings before the EPF Authority, several opportunities were given to him to submit proper records to prove the factum of wages of the employees to be more than Rs.6500/-  or Rs 15000 ( From 1st Sep-2014) per month, but the employer failed even to produce relevant records including appointment letters showing salary, date of appointment; Form 11 i.e. declaration regarding previous service/membership, salary slips etc. whereas it is mandatory for an employer to maintain proper record regarding every employee. No books of Accounts and Income Tax Returns were submitted. 

No documentary evidence was submitted to prove that employees were drawing salary more than Rs.6500/- per month. Rather, the appellant submitted an affidavit declaring non-maintenance of Books of Accounts and non-submission of Income Tax Returns etc. 

Only oral submission is not sustainable. It is on record that specific number of employees were found working in the appellant establishment upon physical verification of Enforcement Officer. Hence, appeal is dismissed since there is no illegality in the impugned order.

Associated Security & Intelligence Agency vs. APFC, Muzaffarpur 

ATA No. 151(3) 2013, decided on 29.7.2015

From the above order i would request all employer to pls get  proper documentation done  have once copy in the respective Personal file of Employee so that there is no liability in future 

Wednesday, September 02, 2015

EPF Dues to be paid online Mandatory from Jan 2016

Dear all,

As  all are aware that  Monthly EPF dues  are to be paid online 58 Banks are nominated for the same  pls refer to the respective circular as enclosed where in EPF dues if less then Rs 1 lakh such payments can be made through Cheques or Demand draft till 31st Dec 2015 Thereafter it will be mandatory for all employers to make the EPF monthly dues electronically through Internet Banking 

Mandatory online payment of EPF through Electronically from 1st Jan 2016

No Revenue Stamp Required for EPF Withdrawal

Dear all,

Employees' Provident Fund Organisation (EPFO) has done away with the mandatory requirement of affixing one rupee revenue stamp on claim forms thereby bringing independence from this hassle to millions of PF subscribers every year

Henceforth, one rupee revenue stamp will not be required for most of the claim forms as in 97 per cent cases of PF settlement, the payment is made through National Electronic Fund Transfer (NEFT)

The decision was taken after consultation with Ministry of Law & Justice that opined that as per practice, no revenue stamp is required with respect to payment made through NEFT.

Pls refer to the respective circular as appended below

No Revenue Stamp Required for EPF Withdrawal

Thursday, August 13, 2015

Maharashtra Minimum wages 1st July 205 to 31st Dec 2015

Dear All,

Pls Find Enclosed Maharashtra Minimum wages from 1st July 2015 to 3st Dec 2015.

Along with the Marathi language I have this time prepared the English Version with the basic Wages 

Pls Also add 5 % HRA  along with Basic +Special Allowance wherever the no of employees are more then 50 as per Maharashtra Minimum HRA Act 

Special Allowance In English 1St Jul 2015 to 31st Dec 2015

Special Allowance for 1 July 2015 to 31 Dec 2015

Saturday, August 01, 2015

Social Security Agreement between India & Canada

Dear all,

Government of India has Entered in to Social Security Agreement between India & Canada.Following the principles of reciprocity this agreement is intended to benefit the employees of  both India & Canada 

The respective agreement is W.E F from 1st Aug 2015 the necessary agreement is enclosed below

Social Security Agreement Between India & Canada W,E,F 1st Aug 2015 

Construction Workers Covered under ESIC W.E.F 1st Aug 2015 in implemented areas

Dear All,

In continuation of earlier Press Note dated 17/7/2015 regarding coverage of Site Construction Workers, ESIC has now issued instructions dated 31/7/2015 advising that w.e.f. 01/08/2015 all construction workers working at construction sites will be treated as covered under ESI Act, 1948 and rules/regulations framed thereunder. 

Contruction Worker Covered under ESIC 1st Aug 2015

Thursday, July 23, 2015

Helpline Number of ESIC Now 24x7 1800113839

Dear All,

The Director General has desired to extend the facility of ESIC Medical
helpline to its beneficiaries through 24x7 helpline number.This helpline will be connected to the telephone number installed in Casualty/Emergency of the state concern from where the Insured Person is calling through Conferencing Call.

helpline number 1800-11-3839 

The Respective circular in this regards is attach below

Saturday, June 06, 2015

Goa Minimum wages 2015 W.E.F from 28th May 2015

Dear All,

Goa Minimum wages have been revised W.E.F from 28th May 2015 copy of the same is enclsoed

Pls Download the same 

Goa Minimum wages 2015

Friday, May 22, 2015

Amendment in Section 192A of the IT Act, 1961 - Instructions for deduction of TDS on withdrawal from PF

Dear All,

From 1st of June 2015  a new Amendment in Section 192A of the IT Act, 1961 - Instructions for deduction of TDS on withdrawal from PF 

Income Tax shall be deducted at source (TDS) at the following rates if at the time of payment of the accumulated PF balance is more than or equal to Rs. 30,000/-, with service lessthan 5 years:-

a) TDS will be deducted @ 10% provided PAN is submitted. In case Form No. 15G or 15H is submitted by the member, then no TDS shall be deducted.

b) TDS will be deducted @ maximum marginal rate (i.e. 34.608%) if a member fails to submit PAN (and no Form No 15G or 15H).

TDS shall not be deducted in respect of the following cases:-

• Transfer of PF from one account to another PF account.

• Termination of service due to ill health of member, discontinuation/contraction of business by employer, completion of project or other cause beyond the control of the member.

• If employee withdraws PF after a period of five years of continuous service, including service with former employer.

• If PF payment is less than Rs. 30,000/- but the member has rendered service of less than 5 years.

• If employee withdraws amount more than or equal to Rs. 30,000/-, with service less than 5 years but submits Form 15G/15H along with their PAN


1. TDS is deductible at the time of payment.

2. TDS will be deducted under Section 192A of Income Tax Act, 1961.

3. Form 15H is for senior citizens (60 years & above) and Form 15G is for individuals having no taxable income. Form 15G & 15H are self declarations and may be accepted as such in duplicate.

4. Members must quote PAN in Form No.- 15G / 15H and in Form No. 19.

5. Form Nos. 15G and 15H cannot be accepted if amount of withdrawal is more than Rs. 2,50,000/- and Rs. 3,00,000/- respectively

A flow-chart is appended for understanding the implications of the  Amended Provision in the Income Tax Act 1961

Appended below is the Gazetted Notification of the same