All about HR and IR

Labour Minister Mr. Santosh Kumar Gangwar, on Wednesday, 11 December 2019, introduced the Social Security Code Bill, 2019  in Lower Parliament, paving way for universalization of social security for all workers in the Country.  The Bill intends to amalgamate, simplify and rationalize the relevant provisions of the following nine central labour enactments relating to social security, namely:- Employees’ Compensation Act, 1923 Employees’ State Insurance Act, 1948 Employees’ Provident Funds and Miscellaneous Provisions Act, 1952 Employment Exchanges (Compulsory Notification of Vacancies) Act, 1959 Maternity Benefit Act, 1961 Payment of Gratuity Act, 1972 Cine Workers Welfare Fund Act, 1981 Building and Other Construction Workers Welfare Cess Act, 1996 Unorganized Workers’ Social Security Act, 2008. The Bill proposes setting up a social security fund using corpus available under corporate social responsibility. This fund will provide welfare benefits such as pensio

Central Tax Authority on Recovery of food expenses from Employees, would be treated as "outward supply of service" and GST shall be levied on it. Goods and Service Tax rotates around the event of the occasion "supply", the entire idea of indirect tax collection in the new GST system have transformed from the purpose of 'manufacture' under recent central excise law or giving of 'service' under past help charge law or purpose of 'offer' under recent Sales Tax/VAT law to the point of 'supply' under the new GST law. GST can be levied in-accordance to Section 9 on the ‘supplies’ of ‘goods’ or ‘services’ or both and scope of supply has been provided in Section 7[1] of the CGST Act 2017 Scope of Recovery of Food Expenses for Supply of Canteen Services Recovery of food expenses from the employees for the canteen services provided by company would come under the definition of outward supply as defined in section 2(83) of the Act, 2017, a

The Maharashtra Factories (Amendment) Rules, 2019 Government of Maharashtra vide notice No.FAC-2019/C.R.157/Lab-4 has changed the Maharashtra Factories Rules, 1963 by presenting new arrangement in Rule 45. According to the alteration, the course of action of sanitary napkins, dispensable containers in ladies' toilet with tops and measures for transfer of waste according to endorsed technique from Inspector has been ordered. Earlier Draft - The Maharashtra Factories (Amendment) Rules, 2019 - DRAFT RULES The Maharashtra Factories (Amendment) Rules, 2019

Consumer Forum solicits ESIC to reimburse medical bill of worker employed at MSME unit, compensate for mental harassment The ESI Punjab has been asked by the State Consumer Disputes Redressal Commission to pay a compensation of Rs 25000 for mental harassment and also reimburse the cost of Rs 1,23,562 incurred in emergency treatment at a private hospital to a worker employed at an MSME unit in Mohali. “Sanjeev Kumar an employee of M/s Tynor Orthotics Pvt Ltd Mohali had taken treatment from a private hospital Inscol in Chandigarh from 22/07/2014to 04/08/2014 in emergency, as he was injured in road accident.” “The complainant submitted his medical reimbursement bill for Rs. 226113 at ESI Dispensary Phase-II, Mohali for reimbursement. The poor worker was shuttering from pillar to post to get reimbursement of his medical bill but all in vain. During the period of one & half year he visited number of times to ESI dispensary Social Security Officer ESIC and Director Healt

O vertime under Section 14 is payable only to those employee who are getting a minimum rate of wages as prescribed under the Act & not by those who are getting better wages. Municipal Council, Hata Vs. Bhagat Singh, (1998) 2 SCC 443 Overtime is Not Applicable to those employee who are getting better wages than minimum rate of wages The respondents contended that they would be entitled to overtime under the Minimum Wages Act, 1948 by virtue of Section 14 of the said Act. According to them, service with Local Authority is one of the employments covered by the Minimum Wages Act, 1948. Now, the minimum wages which are prescribed under the Minimum Wages Act, 1948 which would be applicable to the respondents are Rs. 50/- per month. Admittedly, the respondents are getting wages above the minimum wages prescribed under the Minimum Wages Act, 1948. The short question is whether Section 14 of the Minimum Wages Act, 1948 would apply to such persons. Section 14(1) which

  By virtue of the judgment of Supreme Court rendered under the provisions of the Industrial Dispute Act in Surendra Kumar Verma vs. Central Govt. Industrial Tribunal,[(1980) (4) S.C.C.433)], It is enough that an employee has a service of 240 days in the preceding 12 months and it is not necessary that he should have completed one whole year’s service. As the definition of continuous service in Industrial Dispute Act and Payment of Gratuity Act are synonymous, the same principal can be adopted under the act also and hence an employee rendering service of 4 year 10months 11days is considered to have completed 5 years continuous service under sec.4(2) and thereby is eligible for gratuity. 4 years and 6 months (190 days = 1 year) where the company follows 5 day a week 4 years and 8 months ( 240 days = 1 year) where the company follows 6 day a week is eligible for gratuity. The payment of gratuity ( second amendment) act, 1984 clarifies this. One needs to

The Central Board of Direct Taxes (CBDT) on September 20, 2019, has published the Taxation Laws (Amendment) Ordinance, 2019 to further amend the Income Tax Act, 1961 and the Finance Act, 2019. Some of the major amendments in the Income Tax Act, 1961 are as under: 1. Amendments in Section 115BA which will be effective from April 01, 2020:(i) The marginal heading “Tax on income of certain domestic companies” has been substituted with “Tax on income of certain domestic manufacturing companies”. (ii) Under sub-section (4), after the proviso, the following proviso shall be inserted, namely: Provided further that where the person exercises option under section 115BAB, the option under this section may be withdrawn. 2. Amendment in Section 115JB which specifies the special provision for payment of tax by certain companies, will be effective from April 01, 2020: Under sub-section (1), the following proviso shall be inserted, namely: Provided that for the prev

 The history of development of highly industrialized and economically advanced countries bear eloquent testimony to the fact that effective social security measures adopted by the State for toiling workers were mainly responsible for bringing about their phenomenal prosperity. Needless to mention, if the worker has to be inspired to devote himself whole heartedly to his work, he must be given adequate remuneration, and secondly, there must be provisions to save him from distress and destitution in his old age and his family from utter ruin in case of his premature death or disablement. Keeping in view the Social Security of the workers and his family the framers of our Constitution inserted provisions to this effect viz. Article 38 and 43. Imbibing the spirit of these provisions of the Constitution the Employee Provident Fund & Miscellaneous Provisions Act, 1952 was enacted by Parliament which came into force with effect from 14 March, 1952. Presently, the follo