Compliance Checklist
Following is a list of Compliance Activities that one needs to adhere to on a regular basis. The list is dividied into different sections based on timeframe and situation for easy reference
Monthly Compliance
| Date | Activity | Applicable Act | Applicable Form | Payment Means |
|---|---|---|---|---|
| 15 | Remittance of Contributions | EPF & MP Act, 1952 | Challan to be generated ‘online’ | Pay ‘online’ or by submission of challan with cheque in the authorised banks like SBI |
| 15 | Entitlement of every international worker with nationality and wages (I.W.) | EPF & MP Act, 1952 | Statement IW-1 Form 5 & 2 | Concerned Regional Office |
| 21 | Remittance of Contributions | ESI Act, 1948 | Challan to be generated ‘online’ | Pay ‘online’ or by submission of challan with cheque in the authorised banks like SBI |
Yearly Compliance
| Month | Date | Activity | Applicable Act | Applicable Form | Authority |
|---|---|---|---|---|---|
| JAN | 15 | Annual Returns | Factories Act ,1948 | Form as prescribed in State Rules | Chief Inspector/Director or other competent authority of the area |
| JAN | 21 | Annual returns & details of payment ending 31st Dec | Maternity Benefit Act, 1961 | Forms L, M, N, & O: Rule16(1) | Competent Authority under the Act |
| JAN | 30 | Half yearly return by contractor (in duplicate) | Contract Labour ( R & A) Act, 1970 & Rules | Form XXIV: Rule 82(1) | Concerned Licencing Officer |
| JAN | 31 | Annual information about factory/ establishment covered | Employees’ State Insurance Act, 1948 | Form 01A: Regulation 10C | Regional office (RO) or Sub.RO or Divisional Office |
| FEB | 1 | Annual Return | Minimum Wages Act, 1948 | Form III :Rules 21 (4A) | Concerned Inspector |
| FEB | 15 | Annual return by Principal Employer | Contract Labour ( R & A) Act, 1970 & Rules | Form XXV Rule 82(2) | Concerned Registering Officer |
| FEB | 15 | Annual return by Principal Employer | The Building and Other Construction Workers (RE&COS) | Form XXV Rule 242 | Regional Labour Commissioner |
| JUL | 15 | Half-yearly Return | Factories Act, 1948 | Form as prescribed in State Rules | Concerned Director/Inspector |
| JUL | 30 | Half-yearly Return, by Contractor (in duplicate) | Contract Labour ( R & A) Act, 1970 & Rules | Form XXIV: Rule 82(1) | Concerned Licencing Officer |
| NOV | 30 | Bonus Payment to Eligible Employees | Payment of Bonus Act, 1965 & Rules | NA | NA |
| DEC | 30 | Annual Return, within 30 days after the expiry of 8 months from the close of the accounting year | Payment of Bonus Act, 1965 & Rules | Form D: Rule 5 | Concerned Inspector under the Act |
| DEC | 30 | Annual Return, in such form and at such time as may be prescribed | Sexual Harassment of Women at Workplace(PD&R) Act, 2013 | As may be prescribed | Employer/District Officer (yet to be notified) |
Situation Based
| Situation | Action | Applicable Act | Applicable Form | Authority |
|---|---|---|---|---|
| Accident | Report immediately if fatal/death & within 48 hrs in ordinary cases | ESI Act, 1948 | Form 12 or online also | Concerned Local Office/Dispensary of ESI |
| Accident/dangerous occurrence | Notice Forthwith of occurrence | The Factories Act ,1948 | as prescribed in State Rules | Inspector/Director of Factories |
| Accident | Report within 12 hours of occurrence | The Factories Act ,1948 | as prescribed in State Rules | Director/Inspector of Factories |
| Serious bodily injuries/fatal accidents | Report within 7 days of accident | The Employees’ Compensation Act, 1923 | Form EE | Concerned Commissioner of Employees’ Compensation |
| Accident | Notice of accident within 4 hours in case of fatal accident and 72 hours in case of other | The Building and Other Construction Workers (RE&COS) Act & the Rules, 1966 | Form XIV, Rule 210 (7) | Regional Labour Commissioner |