Posted by & filed under Factory Act, Gujarat-Factory.

Published on: 1st July 2025
Category: Labour Law Updates | Gujarat | Factories Act | Compliance

๐Ÿ“Œ Introduction

The Government of Gujarat has ushered in a transformative change in industrial labour policy with the promulgation of the Factories (Gujarat Amendment) Ordinance, 2025, notified on 1st July 2025. This ordinance temporarily amends the Factories Act, 1948 to boost industrial productivity, attract new investments, generate employment, and enable flexibility in working hours.

Letโ€™s break down the key amendments and understand their impact on employers, HR professionals, factory managers, and compliance consultants.

โš–๏ธ Legal Basis

  • This amendment has been promulgated by the Governor of Gujarat under Article 213 of the Indian Constitution.
  • Presidential assent was obtained since the Gujarat Legislative Assembly was not in session.

๐Ÿ” Summary of Key Amendments

Section

Amendment Summary

Impact

Section 54

Daily working hours extended to 12 hours/day (inclusive of rest), with a weekly cap of 48 hours

Allows longer shifts with worker consent, creating more production flexibility

Section 55

Workers can work up to 6 continuous hours without a break

Provides better shift structuring for continuous processes

Section 56

Spread-over can now be up to 12 hours including rest

Supports flexibility in staggered shift planning

Section 59

Revised overtime rates for varying schedules:
โ€ข 9 hrs/day (6-day week)
โ€ข 10 hrs/day (5-day week)
โ€ข 11.5 hrs/day (4-day week)
โ€ข 2x Wages for extra work

Encourages multiple shift patterns with fair compensation

Section 65

Quarterly overtime limit increased to 125 hours
Written consent mandatory for overtime

Extended seasonal or urgent operations support

Section 66

Women permitted to work night shifts (7 PM โ€“ 6 AM) with safety conditions

Empowers women workers, with a comprehensive workplace safety framework

๐Ÿ‘ฉโ€๐Ÿญ Night Shift for Women: Stringent Safety Protocols

The most significant change is the provision for employing women during night shifts, a move towards gender inclusion. However, the ordinance enforces strict conditions to ensure womenโ€™s safety and dignity:

โœ… Minimum 10 women workers per batch
โœ… Proper lighting and 45-day CCTV footage storage
โœ… Transport with GPS & CCTV, female guards
โœ… No first pick-up or last drop for women
โœ… Grievance redressal committees & counsellors
โœ… No compulsion โ€“ Night shift only with written consent
โœ… Minimum 12-hour rest between shift changes

๐Ÿ“ˆ Objective Behind the Ordinance

The Gujarat Government aims to:

  • Attract national & international investments
  • Create more employment opportunities
  • Allow flexible shift models for continuous production industries
  • Promote gender diversity in the workforce
  • Support Make in India and Ease of Doing Business initiatives

๐Ÿ”„ Applicability & Enforcement

  • Effective Date: 1st July 2025
  • Applicable To: All factories registered under the Factories Act, 1948 in Gujarat
  • Operative Period: Till it is ratified or replaced by legislation in the Gujarat Assembly

โœ… Action Points for Employers & HR

  1. Update shift rosters as per new daily/weekly work hour norms
  2. Ensure written consent for overtime and night shift work
  3. Implement or upgrade grievance redressal mechanisms
  4. Review factory safety protocols and transport arrangements
  5. Conduct orientation for all women employees opting for night shift
  6. Maintain documentary compliance for inspections and audits

๐Ÿ“ž Need Help with Factory Compliance?

At Prakash Consultancy Services (PCS), we assist factories in compliance audits, shift policy restructuring, overtime registers, and POSH protocols.

๐Ÿ“ง Email: prakash@pcsmgmt.com
๐Ÿ“ž Call us: +91-9322230818
๐ŸŒ Visit: blog.pcsmgmt.com

Let us help you stay compliant, productive, and employee-friendly under the new ordinance!

Posted by & filed under Maternity Benefit Act, POSH-ACT.

Published on: July 2025
Tags: #POSHActIndia #MaternityBenefitCompliance #CompaniesAct2025 #BoardReportFiling #MCARulesUpdate #LegalComplianceIndia

๐Ÿ›๏ธ Introduction

In a move to enhance workplace accountability and promote gender-sensitive governance, the Ministry of Corporate Affairs (MCA) has notified the Companies (Accounts) Second Amendment Rules, 2025. This amendment, published under GSR 357(E) dated 30th May 2025, becomes effective from 14th July 2025, and mandates quantitative disclosures related to the POSH Act, 2013 and Maternity Benefit Act, 1961 in the Boardโ€™s Report of companies.

This update is a game-changer for corporate India, bringing employee-centric reporting, gender diversity tracking, and real-time POSH compliance into the mainstream of annual disclosures.

๐Ÿ“Œ Whatโ€™s New in the 2025 Amendment?

1๏ธโƒฃ POSH Act Mandatory Disclosures in Boardโ€™s Report

For the financial year ending March 31, 2025 and thereafter, every company must disclose:

  • ๐Ÿ“ฅ Number of sexual harassment complaints received
  • ๐Ÿ—‚๏ธ Number of complaints disposed of within the same year
  • โณ Number of complaints pending for more than 90 days

This makes compliance with the POSH Act measurable, auditable, and visible to stakeholders.

2๏ธโƒฃ Maternity Benefit Act Compliance Statement

Companies must now formally confirm adherence to the Maternity Benefit Act, 1961, ensuring that maternity leave benefits, workplace facilities, and related provisions are duly followed.

3๏ธโƒฃ Gender-wise Employee Strength

Filing formats now require companies to disclose:

  • ๐Ÿ‘จ Total Male Employees
  • ๐Ÿ‘ฉ Total Female Employees
  • โšง๏ธ Total Transgender Employees

This aligns with Indiaโ€™s push towards inclusive workplaces and diversity reporting.

๐Ÿงพ New e-Filing Requirements via MCA Portal

Companies are now required to upload the following PDF attachments along with e-Form AOC-4 / AOC-4 XBRL / AOC-4 CFS:

  • ๐Ÿ“‘ Extract of the Boardโ€™s Report
  • ๐Ÿ“‘ Extract of the Auditorโ€™s Report (Standalone and Consolidated)

These attachments must be digitally signed and submitted through the MCA V3 filing system, streamlining corporate compliance workflows.

โš ๏ธ Legal Penalties for Non-Compliance

Failure to comply with the above disclosure mandates will attract serious legal consequences:

Non-Compliance Area

Penalty โ€“ Company

Penalty โ€“ Officer-in-Default

Omission in Boardโ€™s Report

โ‚น3,00,000

โ‚น50,000

Breach of POSH Act Sections 21โ€“22

โ‚น50,000โ€“โ‚น1,00,000

Possible deregistration or prosecution

โ›” Repeat offences under the POSH Act may lead to cancellation of business licenses or government contract disqualification.

๐Ÿง  Who Is Affected?

This amendment applies to all companies registered under the Companies Act, including:

  • ๐Ÿข Public Limited Companies
  • ๐Ÿงพ Private Limited Companies
  • ๐Ÿญ Manufacturing Firms
  • ๐Ÿจ Hospitality, IT, Retail, and Service Sector Employers

Exceptions: Certain OPCs and small companies may be granted limited compliance relaxation, but only to a minimal extent under Section 446B of the Companies Act.

๐Ÿ› ๏ธ Action Points for Compliance Teams

To avoid penalties and ensure smooth filing, companies must immediately:

  • ๐Ÿ”„ Update their Boardโ€™s Report template for FY 2024โ€“25
  • ๐Ÿ“Š Implement dashboards to track POSH complaint timelines
  • ๐Ÿงพ Review maternity policy compliance and documentation
  • ๐Ÿ‘จโ€๐Ÿ’ป Train HR, Legal, and Secretarial departments on gender data collection
  • ๐Ÿ“‚ Ensure accurate attachment and submission of e-Form AOCโ€‘4 with required extracts

๐Ÿ“ Strategic Benefits of Timely Compliance

โœ… Enhance your companyโ€™s reputation for workplace ethics
โœ… Improve audit readiness and regulatory standing
โœ… Boost investor confidence through transparent disclosures
โœ… Reduce risk of litigation, penalties, and regulatory inspections
โœ… Foster a safe, inclusive, and gender-sensitive workplace

๐Ÿค Need Professional Assistance?

At Prakash Consultancy Services (PCS), we help you stay ahead of regulatory deadlines. Our team of legal and compliance experts can support you with:

  • Drafting POSH-compliant Boardโ€™s Reports
  • Conducting internal audits on POSH and maternity compliance
  • Filing AOC-4 and associated forms on the MCA portal
  • Designing HR dashboards for real-time POSH case tracking

๐Ÿ“Ž Conclusion

The Companies (Accounts) Second Amendment Rules, 2025 is a significant reform towards fostering gender equality, transparency, and corporate integrity in India. This amendment is not just a filing requirement โ€” it’s a cultural shift towards safer workplaces and proactive governance.

Companies should act now to align with the changes, avoid heavy penalties, and demonstrate a strong commitment to gender justice and labour law compliance.

Posted by & filed under Haryana Shop- Establishment.

๐Ÿ”” Single Authority, Faster Timelines, Stricter Accountability ๐Ÿ””

๐Ÿ“… Notification Date: 19th June 2025
๐Ÿ“‘ Notification Number: 18643-740
๐Ÿ›‚ Applicable Law: Punjab Shops and Commercial Establishments Act, 1958
๐Ÿ“ Jurisdiction: State of Haryana

๐Ÿ” Overview:

In a major administrative reform, the Government of Haryana has introduced a simplified and time-bound process for registration under the Punjab Shops and Commercial Establishments Act, 1958, effective June 19, 2025.

The latest directive revokes the earlier order dated 6th December 2024 and brings in a centralised registration authority by empowering Labour Inspectors as the sole approving authority, regardless of the number of workers employed.

This move is expected to reduce red tape, speed up business compliance, and increase accountability at the grassroots level.

๐Ÿงพ Key Provisions of the Notification

๐Ÿ”ธ Provision

๐Ÿ” Description

๐Ÿ‘จโ€๐Ÿ’ผ Single Approval Authority

All shop and commercial establishment registrations will now be processed and approved only by the concerned Labour Inspector. No need for Deputy Labour Commissioner (DLC) intervention based on employee count.

โฑ๏ธ Time-Bound Action

Labour Inspectors must begin processing applications within 24 hours of submission on the portal.

โš ๏ธ First Objection Timeline

Any objections must be raised within 4 days of application submission.

๐Ÿ›‘ Second Objection Timeline

If necessary, a second objection must be issued within 3 days of the first.

โœ… Final Decision Deadline

All applications must be fully settled within 10 days, ensuring a transparent and efficient process.

๐Ÿ“‹ Monitoring Authorities

Assistant Labour Commissioners (ALCs) and Deputy Labour Commissioners (DLCs) are now responsible for monitoring application disposals and performance of Labour Inspectors.

๐Ÿ‘ฎโ€โ™‚๏ธ Escalation & Disciplinary Action Framework

๐Ÿšจ Situation

๐Ÿ‘จโ€โš–๏ธ Action Taken

Labour Inspector fails to act within stipulated time

Assistant Labour Commissioner (ALC) will recommend action to the Deputy Labour Commissioner (DLC).

Labour Inspector remains inactive despite instructions

The DLC will: 1๏ธโƒฃ Process the application directly after 10 days and 2๏ธโƒฃ Recommend disciplinary action to the Labour Commissioner, Haryana.

This layered framework is designed to ensure no application gets stuck due to officer inaction or intentional delay.

๐ŸŽฏ Objectives Behind the Notification

โœ… Ease of Doing Business in Haryana
โœ… Decentralised and Transparent Registration Mechanism
โœ… Time-bound Application Processing
โœ… Increased Officer Accountability
โœ… Elimination of Bureaucratic Layers for Faster Approvals

๐Ÿ‘ท Impact on Employers and Establishments

๐Ÿ’ก What You Need to Do:

  • Submit your Shop & Establishment registration application directly to the Labour Inspector via the official labour portal.
  • Ensure all documents are correct and complete to avoid delays or objections.
  • Track the application timeline and follow up immediately if the 10-day limit is breached.

๐Ÿงพ Documentation Checklist:

โœ”๏ธ Aadhaar & PAN Card of Employer
โœ”๏ธ Proof of Establishment (Electricity Bill/Rent Agreement)
โœ”๏ธ Employee Details (if any)
โœ”๏ธ Photographs of the premises
โœ”๏ธ Trade name and nature of business

๐Ÿง  Expert Insight:

The move aligns with Indiaโ€™s larger “Digital India” and โ€œEase of Doing Businessโ€ goals. By bringing accountability to the lowest administrative level, Haryana is creating a model structure that may be replicated in other states.

From a compliance standpoint, this development is significant for HR Managers, Compliance Officers, and SMEs, particularly those expanding operations in Haryana.

๐Ÿ“ž Need Help With Registration?

Prakash Consultancy Services (PCS) offers end-to-end support for Shop Act registrations across India.

๐Ÿ“Œ From documentation to online portal filing to objection resolution โ€“ we ensure 100% compliance, on time.

๐ŸŒ Visit us: www.pcsmgmt.com
๐Ÿ“ฒ Call us: +91-9322230818
๐Ÿ“ค Email: info@pcsmgmt.com

Notification :– ๐Ÿ‘‰

Posted by & filed under Dadra and Nagar Haveli.

Published Date: 26 June 2025
Issued By: Department of Labour & Employment, UT Administration of DNH & DD

๐Ÿšจ Labour Law Reform Alert!

The Union Territory Administration of Dadra and Nagar Haveli and Daman and Diu (DNH & DD) has taken a significant step towards progressive labor reforms and ease of doing business. On 26th June 2025, a draft amendment to the Gujarat Shops and Establishments (Regulation of Employment and Conditions of Service) Act, 2019 (as extended to DNH & DD), was released, inviting comments from all stakeholders. This draft aims to balance worker welfare with industrial flexibility while aligning with the broader reforms led by the Government of India.

๐Ÿ“œ What Is Being Amended?

Below is a comparison table of key changes proposed:

Section

Existing Provision (2019 Act)

Proposed Amendment (2025)

Implication

1(3)

Applicable to establishments with 10+ workers

Applicability raised to 20+ workers

โœ… Compliance relief to small businesses

12

Max 9 hours/day, 5 hours continuous work

Max 10 hours/day, 6 hours continuous work

โฐ Longer work hours with rest

13(2)

Women allowed to work only between 6 AM โ€“ 9 PM, with conditional approval

Women allowed before 6 AM & beyond 9 PM with consent & safety norms

๐Ÿ‘ฉ Empowerment through extended shift options

14

Spread-over: 10.5 hrs/day (up to 12 hrs for urgent work)

Unified spread-over: 12 hrs/day

๐Ÿ“… Simplified work span rule

15

OT limit: 125 hrs in 3 months

OT limit raised to 144 hrs in 3 months

๐Ÿ’ผ Increased overtime capacity

โš–๏ธ Why This Matters

This reform has been introduced in light of:

  • Rapid industrialisation and growth of DNH & DD as a manufacturing and service hub.
  • The need to simplify compliance for small businesses.
  • Ensuring gender equality in employment by legally enabling flexible shift timings for women with safeguards.

๐Ÿงพ Official Details

  • ๐Ÿ“… Date of Circular: 26 June 2025
  • ๐Ÿ›๏ธ Department: Labour & Employment, UT Administration
  • ๐Ÿ“ฌ Where to send feedback:
    Commissioner-cum-Secretary (Labour)
    Secretariat, Vidyut Bhawan, Kachigam, Nani Daman
  • โณ Deadline: Within 30 days i.e., on or before 26th July 2025

๐Ÿ“ Who Should Respond?

๐Ÿ”น Factory owners
๐Ÿ”น Retail & service sector businesses
๐Ÿ”น Compliance professionals
๐Ÿ”น Labour unions & worker groups
๐Ÿ”น Women working in late/night shifts
๐Ÿ”น HR managers & legal experts

๐Ÿ“ข PCS Recommendations

  • All employers must review their internal policies on working hours, shift timings (especially for women), and overtime.
  • Small businesses with <20 workers may now benefit from reduced compliance requirements.
  • Companies must ensure consent, security, and facilities are in place before engaging women in late-night shifts.
  • Keep records ready for possible compliance updates once the final amendment is notified.

๐Ÿ“ฃ Final Words

This draft amendment reflects the UT’s intent to foster a pro-worker yet industry-friendly environment. Stakeholders must take this opportunity to review, suggest, and prepare for the eventual enforcement of the revised act.

๐Ÿ“ฉ For professional assistance with labour compliance, registration, and policy drafting under the proposed changes, contact:

๐Ÿ“ž Prakash Consultancy Services (PCS)
๐Ÿ“ง info@pcsmgmt.com | ๐ŸŒ www.pcsmgmt.com

Draft Notification:

Posted by & filed under Sexual Harrasement.

๐Ÿšจ Mandatory Compliance Alert: Rajasthan Mandates Strict Enforcement of Sexual Harassment Act and Women Support Services โ€“ Notification Dated 23rd June 2025

The Government of Rajasthan, through its notification dated 23rd June 2025, has issued strong compliance directives to ensure the safety and dignity of women in workplaces across the state. This move reinforces the enforcement of the Sexual Harassment of Women at Workplace (Prevention, Prohibition and Redressal) Act, 2013, along with support measures for women facing violence.

๐Ÿ” Key Highlights of the Notification

๐Ÿ“Œ 1. Mandatory Formation & Display of Internal Committee (IC)

  • Every workplace, public or private, with 10 or more employees is mandated to:
    • Constitute an Internal Committee (IC).
    • Display IC details prominently within the office premises.
    • Register the IC on the SHe-Box Portal within 15 days from the date of notification.

Non-compliance with IC formation or portal registration will be viewed seriously and attract penal action as per the Act.

๐Ÿ“Œ 2. Awareness & Training Obligations

  • Employers must conduct the following activities at regular intervals:
    • Workshops and Seminars to sensitise employees.
    • Training programs for Internal Committee members.
    • Awareness campaigns to ensure women know their rights and grievance redressal channels.

Annual reports of awareness and complaint redressal are to be submitted to the Local District Officer.

๐Ÿ“Œ 3. Support Services Available for Women

Women facing harassment or violence can now access 24/7 support services through government-backed channels:

Support Service

Details

One Stop Centre

Emergency response & support including shelter, police help, and legal aid

Women Helpline โ€“ 181

Toll-free, 24/7 support for any form of harassment or violence

Panna Dhay Safety & Respect Centre

Offers counselling, shelter, and medical/legal assistance

All services are free of cost and designed to provide a holistic response to womenโ€™s safety needs.

โš ๏ธ Penalty for Non-Compliance

Failure to comply with provisions under the POSH Act, including failure to constitute an IC, submit annual reports, or implement awareness measures, can result in:

  • A fine up to โ‚น50,000 for first-time non-compliance
  • Repeated violations may lead to cancellation of business licence

โœ… Employers โ€“ Immediate Action Points

Compliance Task

Timeline / Frequency

Form Internal Committee (IC)

Within 15 days

Register IC on She-Box Portal

Within 15 days

Display IC composition at all workplaces

Immediate

Conduct POSH awareness training

Quarterly / Half-Yearly (recommended)

Submit annual POSH compliance report

By 31st January every year

Provide support to women in need

Ongoing (via referral to govt. services)

๐Ÿ“ข Conclusion

This notification serves as a strong reminder to all employers in Rajasthan to implement and institutionalise a gender-safe work culture. Beyond being a legal obligation, it is a social responsibility to ensure women feel safe, respected, and empowered in every workplace.

For complete access to the official notification, refer to the document below ๐Ÿ‘‡.

๐Ÿ“ฅ Download Official Notification:

Posted by & filed under Bihar-Election.

Government of Bihar Notificationโ€”Election Paid Holiday

In a move to facilitate voter participation, the Government of Bihar has declared Saturday, June 28, 2025, as a paid holiday for employees working in establishments, factories, and other organizations situated within the jurisdiction of areas going to the Municipal General/Sub-Elections, 2025.

๐Ÿ“Œ Key Highlights:

  • Notification Date: 18 June 2025
  • Election Day: Saturday, 28 June 2025
  • Applies To:
    • All categories of workers, including casual and contract employees
    • Employees of private establishments, factories, shops, and industrial undertakings in the concerned election areas
  • Objective: To ensure that every eligible voter is able to exercise their right to vote without any employment-related hindrance.

โš–๏ธ Legal Backing:

This paid holiday is declared in accordance with Section 135B of the Representation of the People Act, 1951, which mandates that all employers must grant paid leave to employees on the day of voting in their respective constituencies.

โŒ Non-Compliance Warning:

Employers who fail to comply with this directive may face legal consequences as per the relevant provisions of the Act.

Notification:

Posted by & filed under Provident fund -News, Provident Fund Benefits.

In its bid to reach every corner of India, the Employeesโ€™ Provident Fund Organisation (EPFO) continues its highly successful campaignโ€”Nidhi Aapke Nikat 2.0. On 27th June 2025, this monthly district-level outreach programme will again connect directly with members, employers, and pensioners in every district across the country.

๐ŸŽฏ Theme: Your PF, Your Rights, At Your District

๐Ÿ“… Date: Friday, 27th June 2025
๐ŸŒ Reach: All districts of India
๐Ÿ“ Venue: District Collectorates, Industrial Halls, ITIsโ€”final list to be notified locally by each Regional Office

๐Ÿ” What is Nidhi Aapke Nikat 2.0?

Launched as an upgraded version of the original Nidhi Aapke Nikat programme, Nidhi Aapke Nikat 2.0 (NAN 2.0) is EPFOโ€™s flagship monthly outreach initiative. It is conducted on the 27th of every month in all districts simultaneously, making EPFO services accessible to even the remotest locations.

This programme is designed to:

  • ๐Ÿ“Œ Address grievances on the spot.
  • ๐Ÿ“Œ Offer real-time support for PF-related issues
  • ๐Ÿ“Œ Improve transparency and accessibility
  • ๐Ÿ“Œ Educate stakeholders about recent EPFO reforms and benefits

๐Ÿงพ Services Offered at the Camp

Category

Services Offered

๐Ÿ‘จโ€๐Ÿ‘ฉโ€๐Ÿ‘งโ€๐Ÿ‘ฆ Members

UAN helpdesk, claim status, Aadhaar/PAN correction, e-Nomination, e-KYC

๐Ÿ‘ต Pensioners

Pension revision queries, Digital Life Certificate (Jeevan Pramaan), PPO delivery

๐Ÿข Employers

ECR filing assistance, coverage queries, DSC issues, portal usage guidance

๐Ÿ†˜ Grievance Cell

Spot grievance redressal and tracking with printed acknowledgements

๐Ÿ“ฃ Awareness Desk

Info on reforms like auto-claim settlement, higher pension, centralised pension

๐Ÿ“‚ What to Carry?

For a hassle-free experience, please bring the following documents:

For Members/Pensioners:

  • UAN number & Aadhaar card
  • Cancelled cheque or bank passbook
  • Photographs (2 copies)
  • Digital Life Certificate (if submitting offline)

For Employers:

  • Establishment ID & DSC token
  • Latest challans and UAN list
  • Authorisation letter (if sending a representative)

๐Ÿ’ก Did You Know?

๐ŸŸข In the May 2025 edition of NAN 2.0, over 32,000 grievances were resolved on the spot!
๐ŸŸข EPFO also distributed over 4,000 PPOs and enabled 10,000+ KYC updates in a single day across India.
๐ŸŸข Senior citizens appreciated the pensioner-only counters, reducing wait times and improving services.

๐Ÿ“ Venue Details

Venues vary by district, typically located at:

  • Collectorate Conference Halls
  • Govt. ITI Auditoriums
  • District Employment Offices
  • Industrial Area Community Halls

๐Ÿ‘๏ธโ€๐Ÿ—จ๏ธ To know your district’s exact location, visit https://epfindia.gov.in or check updates on the EPFOโ€™s social media pages.

๐Ÿ“‚ Pan-India Venue Details:
๐Ÿ‘‰ Click here to access the official Drive folder

๐Ÿ“ข Pro Tips for Visitors

โœ… Register your grievance on EPFiGMS Portal before the event
โœ… Carry multiple photocopies of documents
โœ… Reach early to get your token number
โœ… Note the grievance ID for tracking after the event
โœ… Join awareness sessions to stay updated on new digital services

๐Ÿ“ž Still Have Questions?

๐Ÿ“ฌ Email your local EPFO Regional Office
๐Ÿ“ž Call the EPFO helpline at 14470
๐ŸŒ Or comment below, and weโ€™ll guide you!

๐Ÿ“Œ Final Thoughts

Nidhi Aapke Nikat 2.0 is not just an eventโ€”itโ€™s a citizen-centric revolution in how government services are delivered. It bridges the last mile, bringing the PF office right to your doorstep. Whether you’re a new member, long-time employee, employer, or pensionerโ€”this is your chance to connect directly with EPFO without any intermediaries.

โœ… Mark your calendars: 27th June 2025
โœ… Bookmark this blog: blog.pcsmgmt.com for regular updates
โœ… Share this article with your team, clients, or factory workers!

Posted by & filed under Labour Welfare Fund.

๐Ÿ“… Introduction: Why June Payroll is Crucial for LWF

As part of statutory compliance obligations under various State Labour Welfare Fund Acts, establishments are mandated to deduct LWF contributions from employees and deposit them along with the employerโ€™s share within specific timelines. For most states, this happens twice a year โ€” and the first cycle (January to June) culminates in July 2025.

To remain compliant, LWF must be deducted in June 2025 payroll and remitted by or before 15th July 2025, along with the filing of relevant returns.

๐Ÿงพ What is Labour Welfare Fund (LWF)?

Labour Welfare Fund is a statutory welfare contribution collected under individual State Labour Welfare Fund Acts, meant to provide:

  • Medical facilities for workers and their families
  • Support for childrenโ€™s education
  • Maternity and retirement benefits
  • Vocational training
  • Marriage assistance
  • Recreational amenities
  • Emergency relief (e.g., during disasters or pandemics)

LWF is a joint contribution:

  • Employerโ€™s Share: Higher, depending on the state
  • Employeeโ€™s Share: Deducted from salary
  • Frequency: Monthly / Half-Yearly / Annually (varies state-wise)

๐Ÿ“Œ June 2025 Payroll Deduction โ€“ States Where It Is Mandatory

Below is a state-wise summary for the July 2025 LWF remittance cycle (based on the Januaryโ€“June 2025 contribution period):

State

Employee Contribution (โ‚น)

Employer Contribution (โ‚น)

Total per Employee (โ‚น)

Payment Due Date

Filing Requirement

Maharashtra

โ‚น25

โ‚น75

โ‚น100

15 July 2025

Online return mandatory

Gujarat

โ‚น6

โ‚น12

โ‚น18

15 July 2025

Form A + challan

Goa

โ‚น60

โ‚น180

โ‚น240

15 July 2025

Challan + register

West Bengal

โ‚น3

โ‚น30

โ‚น33

15 July 2025

Return in prescribed format

Madhya Pradesh

โ‚น10

โ‚น30

โ‚น40

15 July 2025

Online return mandatory

Odisha

โ‚น10

โ‚น20

โ‚น30

15 July 2025

Form F submission

Delhi (NCT)

โ‚น0.75

โ‚น2.25

โ‚น3

15 July 2025

Online return submission

โœ… Note: Karnataka, Tamil Nadu, Andhra Pradesh, Telangana, Haryana, and Punjab have either monthly or annual contribution cycles and are not covered in the July remittance period.

๐Ÿ” Detailed Employer Checklist for June 2025 LWF Deduction

1. Payroll Processing

  • Ensure that employee LWF deduction is included in the June 2025 salary register for all eligible employees.
  • Apply deduction state-wise, based on location of the establishment (not employee residence).
  • For employees who joined or left during June 2025, apply full amount, unless the relevant state law allows proration (currently, none of the above do).

2. Budgeting Employer Contributions

  • Employer contributions are significantly higher (3x in states like Goa and Maharashtra).
  • Budget and process these as part of statutory payables before finalising June salary payout.

3. Documentation

  • Maintain:
    • Deduction register
    • Employer contribution sheet
    • Payment challan
    • Filed return acknowledgement

4. Remittance & Return Filing

  • Payment must be made to the respective Labour Welfare Board account through authorised payment gateways/bank challans.
  • Returns must be filed in the respective online portal or state-specified form.

5. System Readiness

  • In states like Maharashtra, Gujarat, and MP, state LWF portals have undergone updates.
    Ensure:
    • Valid login credentials
    • Establishment registration
    • DSC activation (if applicable)

๐Ÿ’ก Best Practices to Avoid Penalties

Risk

Mitigation

Missed LWF deduction

Lock June payroll only after statutory deduction review

Incorrect employee headcount

Reconcile active employees with muster roll

Missed remittance

Set internal deadline of 10 July 2025 to allow buffer time

Failure to file return

Track due date reminders and assign responsibility within payroll team

Old login credentials not working

Verify portal access well in advance

๐Ÿ” Frequently Asked Questions (FAQs)

โ“ Is LWF applicable to all employees?

No. It is generally applicable to non-managerial employees drawing wages below a certain threshold. The definition varies by state. However, many employers deduct it uniformly to avoid compliance gaps.

โ“ What if LWF is not deducted in June payroll?

You may have to deduct it later or remit the employerโ€™s entire share yourself. This may also attract penalties under the applicable state rules.

โ“ Are LWF contributions tax-deductible?

Yes. The employer contribution is a deductible business expense under Section 37(1) of the Income Tax Act, provided it is paid before the due date.

๐Ÿ“ข Conclusion: Compliance is Culture

The Labour Welfare Fund is not just a legal obligation, but a reflection of employer responsibility towards worker well-being.

Ensuring timely deduction in June 2025 payroll, and remitting it on or before 15th July 2025, ensures:

  • No late fees or penalties
  • Peace of mind during audits
  • Continued trust with your employees
  • Financial compliance discipline

๐Ÿ”ง Need Assistance with LWF Compliance?

At Prakash Consultancy Services, we provide end-to-end payroll compliance solutions, including:

  • LWF calculation
  • State-wise challan generation
  • Online return filing
  • Record maintenance and audit support

๐Ÿ“ž Contact us today to streamline your statutory compliance across all states.

โžก๏ธ Visit blog.pcsmgmt.com for more such compliance insights.

Posted by & filed under Minimum Wages-WestBengal.

The Government of West Bengal, through the Labour Commissionerate, issued a revised schedule of minimum wages for 30 scheduled employments, effective from 1st July 2025 and valid up to 31st December 2025. This article breaks down the key highlights, wage slabs, compliance points, and practical implications for employers and HR managers.

๐Ÿ“œ Official Notification Summary

  • Notification No.: 2S/Stat/14/RW/24/2023/LCS/JLC
  • Issuing Authority: Labour Commissionerate, Government of West Bengal
  • Date of Notification: 17th June 2025
  • Effective Duration: 1st July 2025 to 31st December 2025
  • Legal Basis: Section 3 of the Minimum Wages Act, 1948

๐Ÿ—บ๏ธ Area Classifications: Zone A vs Zone B

Zone

Coverage

Zone A

Areas under Municipal Corporations, Municipalities, Notified Areas, Development Authorities, and Thermal Power Plant townships

Zone B

All other areas of West Bengal (including rural and semi-urban locations)

Employers must carefully assess the zone of operation before applying minimum wage rates.

๐Ÿง‘โ€๐Ÿญ General Minimum Wage Rates Across Skill Levels

Skill Category

Zone A (โ‚น/Month)

Zone A (โ‚น/Day)

Zone B (โ‚น/Month)

Zone B (โ‚น/Day)

Unskilled

โ‚น10,329

โ‚น397

โ‚น9,760

โ‚น375

Semi-skilled

โ‚น11,363

โ‚น437

โ‚น10,733

โ‚น413

Skilled

โ‚น12,499

โ‚น481

โ‚น11,807

โ‚น454

Highly Skilled

โ‚น13,748

โ‚น529

โ‚น12,990

โ‚น500

Note: Daily wage = Monthly wage รท 26 (rounded to nearest rupee)
Weekly wage = Daily wage ร— 6

๐Ÿญ Sector-Specific Wage Snippets (From the 30 Scheduled Employments)

Hereโ€™s a sample from the most common sectors in the notification:

1๏ธโƒฃ Clinical Establishments / Private Hospitals / Diagnostic Labs

Category

Zone A (โ‚น/Month)

Zone B (โ‚น/Month)

Ward Boy, Ayah, Peon (Unskilled)

โ‚น10,329

โ‚น9,760

Lab Assistant, Receptionist (Semi-skilled)

โ‚น11,363

โ‚น10,733

Nurse, X-Ray Tech, Clerk (Skilled)

โ‚น12,499

โ‚น11,807

Matron, Pathologist (Highly Skilled)

โ‚น13,748

โ‚น12,990

2๏ธโƒฃ Garment Industry

Category

Zone A

Zone B

Helper, Cleaner

โ‚น10,329

โ‚น9,760

Machine Operator

โ‚น11,363

โ‚น10,733

Lock-Stitch Operator

โ‚น12,499

โ‚น11,807

Supervisor

โ‚น13,748

โ‚น12,990

3๏ธโƒฃ Hotels, Restaurants, Guest Houses

Designation

Zone A

Zone B

Waiter, Utility Worker, Peon

โ‚น10,329

โ‚น9,760

Steward, Assistant Supervisor

โ‚น11,363

โ‚น10,733

Cook, Bar Tender, Accountant

โ‚น12,499

โ‚น11,807

Manager, Chief Executive

โ‚น13,748

โ‚น12,990

4๏ธโƒฃ Information Technology (IT) & Financial Establishments

Position

Zone A

Zone B

Office Boy, Security (Unskilled)

โ‚น10,329

โ‚น9,760

Data Entry, Assistant (Semi-skilled)

โ‚น11,363

โ‚น10,733

Accountant, Clerk (Skilled)

โ‚น12,499

โ‚น11,807

Manager, Senior Executive

โ‚น13,748

โ‚น12,990

๐Ÿ“œ Legal & Compliance Highlights

  1. Mandatory Posting: Employers must prominently display the wage notification in both English and Bengali at workplaces.
  2. Applicability: Applicable to both directly employed and contract workers.
  3. Weekly Rest Day Pay: One day off with pay included in monthly wage.
  4. Overtime Rules: Paid at 2ร— normal wage for rest days or beyond 8 hours/day.
  5. No Wage Disparity: Equal wages for men and women, including for persons with disabilities.
  6. No Downgrade Allowed: If existing wages are higher due to contracts or internal policy, those rates must be continued.

๐Ÿ“ˆ Illustrative Salary Computation (Zone B โ€“ Skilled Worker)

Component

Calculation

Amount (โ‚น)

Monthly Wage

Fixed

โ‚น11,807

Daily Wage

โ‚น11,807 รท 26

โ‚น454

Weekly Wage

โ‚น454 ร— 6

โ‚น2,724

Overtime Per Day

โ‚น454 ร— 2

โ‚น908

๐Ÿ“ฃ Why This Matters to Employers & HR Professionals

  • โœ… Avoid penalties under Minimum Wages Act, 1948
  • โœ… Enable transparent wage communication with workers
  • โœ… Ensure audit readiness during Labour Commissioner inspections
  • โœ… Promote compliance culture across departments

๐Ÿ“ข Closing Statement

The West Bengal Minimum Wages Notification (Julyโ€“Dec 2025) reaffirms the governmentโ€™s commitment to wage protection and fair compensation across industries. Employers are strongly advised to review their wage practices and bring them into line with these new statutory minimums immediately.

Notification:-

Posted by & filed under Punjab -Shop & Establishment, Punjab Factory.

Generated image

๐Ÿ“… Published on: 17 June 2025
โœ๏ธ By: Prakash Consultancy Services
๐Ÿ”– Category: Labour Law Updates | Punjab | Factory Act

๐Ÿ“ฐ Introduction

In an effort to uphold and promote electoral participation, the Government of Punjab, through its Department of Labour, has issued a significant notification on 13th June 2025. This notification provides paid leave to factory workers who are voters in the 64-Ludhiana West Assembly Constituency, in light of the upcoming Bye-Election scheduled for 19th June 2025 (Thursday).

This measure ensures that eligible workers have the opportunity to exercise their constitutional right to vote without being hindered by their work commitments.

๐Ÿ“œ Legal Backing

The notification has been issued under the authority conferred by Sub-section 2 of Section 65 of the Factories Act, 1948 (Central Act 63 of 1948). It relates specifically to exemptions from the regular weekly holiday requirements under Section 52(1)(a) of the Act.

๐Ÿงพ Summary of the Notification

๐Ÿ“Œ Particulars

๐Ÿ“ Details

Notification No.

Labour-Lab0FAFR/2/2024-2L/1185717

Issued By

Department of Labour, Government of Punjab

Notification Date

13th June 2025

Election Date

19th June 2025 (Thursday)

Assembly Constituency

64-Ludhiana West

Exemption Period

15th June 2025 to 21st June 2025

Legal Provision Invoked

Section 65(2) read with Section 52(1)(a) of the Factories Act, 1948

Applicability

All adult workers working in registered factories across Punjab who are enrolled voters in 64-Ludhiana West constituency

Purpose

To allow voters to participate in the bye-election without being required to work on polling day

Restriction

No such worker shall be required or allowed to work on 19.06.2025

๐Ÿง‘โ€๐Ÿญ Who is Covered?

This notification is applicable to:

  • Adult workers employed in registered factories across Punjab
  • Those who are enrolled as voters in the 64- Ludhiana West Assembly Constituency

โœ… Governmentโ€™s Intent

This move underscores the Punjab Government’s commitment to

  • Enhancing voter turnout
  • Empowering workers by protecting their right to vote
  • Ensuring compliance with democratic principles

๐Ÿ“ฌ Authorities Notified

The circular has also been shared with relevant departments and officials for immediate implementation, including:

  • Chief Electoral Officer, Punjab
  • Election Commission of India, New Delhi
  • Labour Commissioner and all Deputy Commissioners of Punjab
  • Department of Personnel, Punjab Government
  • Assistant Labour Commissioners and Factory Inspectors

๐Ÿ–Š๏ธ Official Signatory

The order is signed by:

Mr. Manvesh Singh Sidhu, IAS
Secretary to Government of Punjab
Department of Labour

Also signed by: Additional Secretary, Labour

๐Ÿ“ข Final Takeaway

All factory employers and HR departments across Punjab must take immediate note of this notification. Workers covered under this order must not be required or allowed to work on 19th June 2025 if they are voters in the 64-Ludhiana West constituency.

Failure to comply may lead to legal implications under the Factories Act, 1948.