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Compliance Calendar for June 2014

Abandonment of job presumed when


employee did not respond to..
Transfer of an employee cannot be
stayed merely because of medical
problem
Principal employer not liable to pay ESI
contribution
Bonus can be claimed under ID Act
Termination, one month notice pay
Oscar Fernandes lays foundation stone
of ESIC medical college
Permanent PF account number from
October
TABLE OF CONTENTS EDITORS NOTE
Hello Readers,
The Compliance Calendar for June 2014
shows that remittances are due for both PF
and ESI.
In important judgements, The Honourable
Delhi High Court has held that abandonment
of job is presumed when the employee has not
responded to reminders for resuming duties. It
has also held that no relief can be granted to a
temporary workman and his termination is
excluded by Section 2, Clause (oo)
subclause (bb) of the ID Act. The Honourable
Himachal Pradesh High Court has held that
Bonus can be claimed under ID Act if
employee is eligible under the
Payment of Bonus Act. The Honourable
Jharkhand court has held that transfer of an
employee cannot be stayed merely because
of medical problem.
In News to Note, Mr. Oscar Fernandes lays
the foundation stone of the ESIC Medical
College at Bhubaneswar. Employees State
Insurance Corporation is on a special all India
drive to cover all the units/employees covered
under EPFO from 24-3-2014 onwards. The
Central Provident Fund Commissioner has
made a number of commitments to Labour
Secretary for the year 2014-15.
We hope you find the contents of this
newsletter relevant and useful. We welcome
your suggestions and inputs for enriching
content as well as your feedback. Please write
to: contactadp@adp.com
STRICTLY STATUTES
A Newsletter from ADP India
JUNE
2014
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Pages
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STRICTLY STATUTES
A Newsletter from ADP India
Due Date Scope Due Under Mode
Compliance Calendar for JUNE 2014
Professional Tax Remittances
10
th
Jun 14
30
th
Aug 13
Andhra Pradesh & Madhya Pradesh
Maharashtra, Assam & Orissa
State-wise regulations
State Wise regulations
By Challan
By Challan
Labour Welfare Fund Remittances
PF
15
th
Jun 14
Central - Remittance of Contribution EPF & MP Act 1952 By Challan
15
th
Jun 14
Central - International worker with wages
and nationality
Statement in IW 1 EPF & MP Act 1952
ESI
21
st
Jun 14
Main Code & Sub Codes - Remittance of
Contribution
ESIC Act 1948 By Challan
15
th
Jun 14 Gujarat Gujarat PT regulations By Challan
Page 02
20
th
Jun 14
21
st
Jun 14
Karnataka
West Bengal
Karnataka PT regulations
WB PT regulations
By Challan
By Challan
28
th
Jun 14
Maharashtra, Assam & Orissa State-wise regulations By Challan
20
th
Jun 14
Kerala
Kerala Labour
Welfare Fund
By Challan
30
th
Aug 13
Maharashtra, Assam & Orissa State Wise regulations By Challan 30
th
Jun 14
Karnataka State-wise regulations On line
Employment Exchange
30
th
Jun 14
Strength Returns
Employment Exchange (Compulsory Notification
of Vacancies) Act, 1959 By Return in ER - I
STRICTLY STATUTES
A Newsletter from ADP India
In a case of Badshah singh Vs Delhi Water Supply and Others, the honourable Delhi high court justice
Mr. V. Kameswar Rao pronounced that when the workman does not reply either to chargesheet or reminders there
to or make any effort to resume his duty, the presumption that he has abandoned the job of his own is appropriate.
Relationship of employer-employee remain in existence till the express order of termination is issued by the
management. Non-production of postal receipt in support of having sent a letter to the party would also justify the
presumption that the document in question does not stand proved in evidence.
Page 03
Abandonment of job presumed when employee did not respond to reminders
for resuming duties
Important Judgements
In a case of Mahesh Kumar Vs Fruit and Vegetable Project through its CMD, the
honourable Delhi Court under honourable justice V. Kameshwar Rao
pronounced that when a temporary workman, challenges his termination
before the Industrial Tribunal, is rightly denied any relief since his termination
is excluded by section 2, clause (oo) and sub-clause (bb) excluding termination
from the purview of retrenchment.
The plea of the workman, who has been denied any relief, that another
employee junior to him was retained even after his termination, would not amount to discrimination when the
tribunal has categorically clarified with name of the junior person who has been working as a trainee technician in
a different department and, as such, there was no discrimination.
No relief can be granted to a temporary workman and his termination is
excluded by section 2 (oo) (bb) of the ID Act
In a case of Peter Anand Kumar Ekka Vs Mecon Ltd and others, the honourable
Jharkhand High Court under honourable justice Aparesh Kumar pronounced
that extension of transfer of an employees from Ranchi to Mumbai as stated by
the High Court in writ petition by the employees has not been mala fide beside
that the ground for stay of transfer that the petitioner not medically fit to
discharge his duties is not mala fide.
Even though the transferred employees has some medical problems but his
transfer to Mumbai would not be unjustified and stayed since there is no dearth
of specialist physician/cardiologist and diabetologist for regular close
supervision of his medical treatment at least once in a month.
Transfer of an employee cannot be stayed merely because of medical problem
STRICTLY STATUTES
A Newsletter from ADP India
Page 04
In a case of Deputy Director, Insurance Number, ESIC
Chennai - 34 Vs India Pistons Repco Ltd represented by its
whole time Director, honourable justice PR Shivakumar
pronounced that in the absence of any control or
supervision over the employees of the independent
contractor who was given various job works to be carried
out, the principal employer cannot be held liable for the
ESI contributions hence the ESI authority (appellant) has
wrongly determined the money which is rightly set aside by
the employees Insurance Court hence the said order is
upheld by the High Court.
Principal employer not liable for ESI contributions in the absence of
control and supervision over the employees of contractor
In case of Regional Director, ESIC, Chennai 34 Vs Ledrex Products Pvt Ltd
represented by its Director the honourable Madras High Court under
honourable Justice P.R Siva kumar pronounced that Principal employer is
liable to pay ESI contribution in respect of only those employees of
contactor who carried out the job in the premises of the principal
employer under its control and supervision and not in respect of those
employees who did not/does not carry out the job in the premises of the
principal employer.
If the employees of independent contractors had to carry out the job at the
places where the principal employer did not have effective control and
supervision over them, the principal employer is not liable to pay ESI
contribution in respect of those employees. The amount paid by the
principal employer to the contribution towards wages/salary for those
employees who are working outside the premises of the principal employer will not be treated as wages attracting
ESI contribution.
Tea allowance paid only to those employees who are in attendance, towards employees welfare fund, does not form
part of wages attracting ESI contribution.
Principal employer not liable to pay ESI contribution for the employees of
contractor working outside the premises
STRICTLY STATUTES
A Newsletter from ADP India
Page 05
In a case of Sushil Goyal Vs Luckson Siddique and others the honorable Delhi
Court under the bench comprising honourable justices Valmiki and Mehta
pronounced that mere registration of employer under ESI Act does not mean
that such registration applies with respect to un-specified number and
names of employees.Registration under ESI Act with the ESI Corporation by
the employer is applicable only for specific and specified name of employees
in respective returns, making the ESI Corporation liable for settlement of
claims as per provision of the ESI Act.
Once employer with particular name(s) of employees is registered with ESI
Corporation, then, even if premium is not paid, ESI Corporation would still be
liable to pay compensation but ESI Corporation does not incur liabilities for an
employee neither in relevant register nor registered with ESIC as per returns filed by the employer.ESI Corporation
is not liable to pay compensation in respect of an employees whose name is not there in the relevant
documents/records which has been shown only by filing returns after one year of the accident.
ESI Corporation liable to pay compensation to employee whose name is
registered even when premium is not paid
In a case of The Himachal Pradesh State Corporation and
another Vs Mohan Singh and another the honourable
Himachal Pradesh high court under honorable justice Rajiv
pronounced that Payment of Bonus Act is a beneficial
legislation capable of being computed under section 33C(2) of
the Industrial Disputes Act, 1947 subject to applicability of the
Payment of Bonus Act and eligibility of employee(s) under
section 8 of the Payment of Bonus Act, 1965.
Matter pertaining only to rate of bonus payable under the
Payment of Bonus Act cannot be fit to be referred under
section 22 of the Payment of Bonus Act, 1965, for adjudication
to Industrial Tribunal. Every employee shall be entitled to be paid bonus by his employer in an accounting year, in
accordance with the provisions of the Payment of Bonus Act 1965, provided he has worked in the establishment for
not less than thirty working days in that year, irrespective of being daily wager, casual or temporary or permanent,
weekly paid or monthly paid.
Jurisdiction to decide disputes pertaining to bonus rests only with the Industrial Tribunals unless specifically and
duly assigned such functions to the Labour Courts.Matter pertaining to bonus is specified in Third Schedule of the
Industrial Disputes Act, 1947.
Bonus can be claimed under ID Act if employee is eligible under the payment
of Bonus Act
STRICTLY STATUTES
A Newsletter from ADP India
Page 06
In case of BEMLL ltd , Bangalore represented by its Senior
Manager(legal) Vs S. Navin, the honourable Karnataka High
Court under honorable justice Ram Mohan Reddy
pronounced that the employer is required to take the steps
i.e. order of dismissal of the workman, payment of one
months wages and filling of application seeking approval for
dismissal, simultaneously as all these steps are part of the
same transaction otherwise the employer will not be able to
get approval of the court, required for purpose.
No doubt, order of dismissal, payment of one months wages
and filling of application seeking approval for dismissal are
part of the same transaction required to be taken simultaneously but on the basis of law settled by the Supreme
Court, taking of these steps simultaneously does not mean that all the three steps must be taken on the same day
or at the same time, rather it means that the employers conduct should show that all the three things contemplated
under the Provision are parts of the same transaction. Dismissal of the workman on 29.05.2009 by making payment
of one months wages at the end of shift and filling the application for approval on 30.05.2009, has been held to
constitute same transaction, valid in law.
Termination, one month notice pay and filling of application for approval
not necessarily to be simultaneous
STRICTLY STATUTES
A Newsletter from ADP India
Page 07
News to note
Oscar Fernandes, Union Minister of Labour & Employment and
Road Transport & Highways laid the foundation stone of ESIC
Medical College & Hospital, Bhubaneswar. Srikant Kumar Jena,
Minister of State for Chemicals & Fertilizers and Statistics &
Programme Implementation (I/C) was Chief Guest of the function &
Environment, Govt. of Odisha presided over the function.
The distinguished speakers appreciated the initiatives of Union
Ministry of Labour & Employment for bringing this ESIC Medical College & Hospital in Odisha State.
Oscar Fernandes lays foundation stone of ESIC medical college
Entitlement of gratuity and provident fund contribution
for the intervening period
Such an employee will be entitle to gratuity for the intervening period. Reference is made to the judgment of
Andhra Pradesh High Court while replying upon the outcome of WP No. 12380 of 2009 by the order dated 25.6.2009
in M. Rama Rao vs. Asstt. Traffic Manager APSRT Hyderabad and Andhra. The High Court has allowed writ
petition with observation that when learned judge of this Court held that where the Labour Court set aside the order
of removal and directed the petitioner to be reinstated with continuity of service, the Management cannot deny
payment of gratuity to the petitioner on his retirement for the period for which, he was out of employment as a
result of the order of removal /termination.
The provident fund contributions would not be attracted in view of the definitions of `basic wages in clause (v) of
section 2 interalia stating:
`Basic wages means all emoluments which are earned by an employee while on duty
Employees State Insurance Corporation - special drive
Employees State Insurance Corporation through a special drive to cover all the units/Employees Covered Under
EPEO has decided to conduct all India special drive from 24-3-2014 onwards for a period of one month to ensure
coverage of all the units covered under EPFO. RO & SRO will ensure the list of covered units from offices of EPFO
along with details of employees for whom contribution has been paid by the employer.
The list so obtained will be segregated into units situated in implemented area. Then, it will be matched with the
units covered with ESIC. In case units is found uncovered or there is difference in the compliance, then it is to be
surveyed and coverage of the unit/employees as the case may be, must be ensured. RO/SRO will ensure
submission of outcome of special drive a consolidated report is to be submitted.
Page 08
STRICTLY STATUTES
A Newsletter from ADP India
CENTRAL PROVIDENT FUND COMMISSIONER HAS COMMITTED TO LABOUR
SECRETARY THE FOLLOWING FOR THE YEAR 2014-15
Universal Account Number (UAN) will be allotted to all PF members by 15/10/2014;
ECR- Version II will be launched by 1/11/2014
Online registration of establishment by 30/6/2014
Providing on-line information on CoC (Certificate of Coverage International Workers) by 15-4-2014
E-payment of contribution from any bank by 30/9/2014
PERMANENT PF ACCOUNT NUMBER FROM OCTOBER
Retirement fund body EPFO will start providing permanent account
number on the pattern of core banking services to its over five crore
subscribers from October this year. Permanent or universal account
number (UAN) will help subscribers avoid filing PF account transfer
claims on changing jobs. After getting a UAN, a subscriber would not
be issued a new PF account number on joining the new employer. It is
expected to provide great relief to those workers in the organized
sector who frequently change jobs, particularly, in the constructed
sector.
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STRICTLY STATUTES
A Newsletter from ADP India