Compliance Requirement under the Act in accordance with the Rules

• Labour Welfare Fund Registration

Labour Welfare Fund Registration under Labour Welfare Fund Act as applicable on the Employer in the State of Operations.

The Act applies to all establishments in Tamil Nadu including (i) a factory as defined in Section 2(m) of the Factories Act, 1948, or any place deemed to be a factory under Section 85(2) of that Act;  (ii) a motor transport undertaking as defined in Section 2(g) of the Motor Transport Workers Act, 1961; (iii) a plantation as defined in Section 2(f) of the Plantations Labour Act, 1951; (iv) a catering establishment under Section 2(1) of the Tamil Nadu Catering Establishments Act, 1958 employing five or more persons on any working day during the preceding twelve months; (v) any establishment, including a society registered or deemed registered under the Tamil Nadu Societies Registration Act, 1975, and charitable or other trusts carrying on business or related activities employing five or more persons, excluding Central or State Government establishments (other than factories); and (vi) any other establishment notified by the Government. Branches or departments are treated as part of the same establishment.

• Payment of fines & of unpaid Accumulations by employers in Tamil Nadu (Section 13, Rule 3(3))

All fines realized from the employees and all unpaid accumulations during the quarters ending 31st Mar, 30th Jun, 30th Sep and 31st Dec shall be paid by the employer to the Secretary of the Board on or before 15th Apr, 15th Jul, 15th Oct and 15th Jan succeeding such quarter along with a statement giving particulars of the amounts so paid.

• Form A: Statement of contribution amounts paid to Secretary, Tamil Nadu Labour Welfare Board (Section 15, Rule 12(1)(4))

Every employer shall pay to the Board both the employer’s contribution and the employee’s contribution payable under section 15 of the Act for every year before the 31st January of the succeeding year. The employer shall along with such payment, submit a statement in Form A to the Secretary giving full particulars of the amounts so paid.

• Recovery of Employee Contribution to Labour Welfare Fund in Tamil Nadu (Rule 12(1))

Employer must recover the employee’s Labour Welfare Fund contribution from employees whose names appear on the establishment register on 31 December of the year and also from employees discharged, dismissed, or resigned during the year, provided they worked for at least 30 days in that year.

The employer must deduct the employee’s contribution towards the Labour Welfare Fund from the employee’s wages if the employee has worked for at least 30 days in that year.

1) Such deduction shall be deemed to be deduction authorised by or under the payment of wages Act, 1936

2) No such deduction shall be made in excess of the amount of contribution payable to such employees nor shall it be made from any wages other than the wages for the month of December

3) If through inadvertence or otherwise no deduction has been made from the wages of an employee for the month aforesaid, such deduction may be made from the wages of such employee for any subsequent month or months with the permission in writing of the Inspector appointed under this Act.

• Form B: Register of Wages for establishment in Tamil Nadu (Rule 29(a))

Every employer of an establishment shall maintain a register of wages in Form ‘B’. The registers to be maintained under these rules shall be in English or Tamil. The registers shall be preserved for a period of ten years from the date of last entry made therein.

• Form C: Register of fines and unpaid accumulations in Tamil Nadu (Rule 29(b))

Every employer of an establishment shall maintain a consolidated register of unpaid accumulations and fines and other deductions in Form ‘C’. The registers to be maintained under these rules shall be in English or Tamil. The registers shall be preserved for a period of ten years from the date of last entry made therein.

• Maintenance of Visit Book by an employer in Tamil Nadu (Rule 29(c))

Employer must maintain a visit book at establishment to enable Inspector to record remarks or defects observed during inspection. Visit book must be produced whenever required by Inspector. A separate visit book isn’t required if such a book is already maintained under any other labour legislation. The registers to be maintained under these rules shall be in English or Tamil. The registers shall be preserved for a period of ten years from the date of last entry made therein.

• Employer to submit a copy of extract from the register in form ‘B’ to Secretary, Tamil Nadu Welfare Fund in Tamil Nadu (Rule 29 (4))

The employer shall by the 31st January every year forward to the Secretary, TNLW a copy of the extract from the register in form ‘B’ pertaining to the previous year.