Labour Law
Employees Provident Fund (EPF)
The Employees’ Provident Funds and Miscellaneous Provisions Act, 1952 provides social security benefits to employees through provident fund, pension, and insurance schemes in eligible establishments.
Provident Fund benefits
Pension scheme coverage
Deposit linked insurance
Applicable to eligible establishments
Employees State Insurance (ESIC)
The Employees’ State Insurance Act, 1948 provides social security benefits to employees for illness, maternity, injury, disability, and employment-related risks. It is administered by the Employees' State Insurance Corporation.
Medical benefits for employees and dependents
Sickness and maternity coverage
Injury and disability compensation
Financial support for employment-related risks
State Professional Tax
The State Professional Tax Act allows state governments to levy tax on professions, trades, callings, and employment under Article 276 of the Constitution of India. The maximum annual tax limit was originally ₹250 and was later increased to ₹2,500 through the Sixtieth Amendment of the Constitution of India.
Applicable on profession, trade, calling, and employment
Levied by state governments
Maximum limit is ₹2,500 per annum
Collected by state or local authorities
Labour Welfare Fund
The Maharashtra Labour Welfare Fund Act became effective in 1953 and applies to establishments in Maharashtra employing 5 or more persons, including contract labour. It covers employees except those in managerial or supervisory roles earning above ₹3,500 per month, and provides welfare benefits through contributions from employees, employers, and the state government.
Applicable to establishments with 5 or more employees
Covers direct and contract employees
Employer contributes three times the employee contribution
Supported by state government contribution
Shop & Establishment
The Maharashtra Shops and Establishments Act, 1948 regulates employment and working conditions in shops and commercial establishments.
Applicable to shops and commercial establishments
Covers hotels, restaurants, and theatres
Registration certificate is mandatory
Contract Labour (Regulation & Abolition)
The Contract Labour (Regulation and Abolition) Act, 1970 regulates the employment of contract labour in certain establishments and provides for its abolition in specific situations.
Principal employer must obtain registration certificate
Contractor must obtain contract licence
Applicable to covered establishments and contractors
Minimum Wage
The Minimum Wages Act, 1948 provides for fixing minimum wage rates in scheduled employments to ensure fair wages and social justice for workers.
Minimum wages include Basic and Dearness Allowance (DA)
Applicable to scheduled employments
Rates are revised periodically by the government
Maternity Benefit
The Maternity Benefit Act, 1961 provides maternity benefits to women employees and applies across India to eligible establishments.
Applicable to factories, mines, plantations, shops, and establishments
Covers establishments employing 10 or more persons
Not applicable where Employees' State Insurance Act, 1948 provisions apply
Payment of Bonus
The Payment of Bonus Act, 1965 provides for payment of bonus to employees in eligible establishments across India.
Applicable to factories and establishments with 20 or more employees
Can be extended to establishments with 10 or more employees
Covers employees in skilled, unskilled, supervisory, technical, and clerical work
Payment of Gratuity
The Payment of Gratuity Act, 1972 provides gratuity benefits to employees working in eligible establishments across India.
Applicable to factories, mines, plantations, ports, railways, shops, & establishments
Covers establishments with 10 or more employees
Includes notified establishments specified by the Central Government
Payment of Wages
The Payment of Wages Act, 1936 regulates timely payment of wages to employees and applies across India.
Applicable to employees in factories and specified establishments
Covers direct and contract employees
Applicable to employees drawing wages up to ₹6,500 per month
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Mumbai - 400014.