The Labour Laws (Simplification of Procedure for Furnishing Returns and Maintaining Registers by certain Establishments) Act, 1988
# THE LABOUR LAWS (SIMPLIFICATION OF PROCEDURE FOR FURNISHING RETURNS AND MAINTAINING REGISTERS BY CERTAIN ESTABLISHMENTS) ACT, 1988 _________

 ARRANGEMENT OF SECTIONS ________

 SECTIONS
1. Short title, extent and commencement.
2. Definitions.
3. Amendment of certain labour laws.
4. Exemption from furnishing or maintaining of returns and registers required under certain labour
laws.
5. Savings.
6. Penalty.
7. Power to amend Form.
8. Power to remove difficulties.
FIRST SCHEDULE.
SECOND SCHEDULE.

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# THE LABOUR LAWS (SIMPLIFICATION OF PROCEDURE FOR FURNISHING RETURNS AND MAINTAINING REGISTERS BY CERTAIN ESTABLISHMENTS) ACT, 1988

 ACT NO. 51 OF1988

[24[th]September, 1988.]

1[An Act to provide for the simplification of procedure for furnishing returnsand maintaining
# registers in relation to establishments employing a small numberof persons under certain labour laws.]

BE it enacted by Parliament in the Thirty-ninth Year of the Republic of India as follows:—

**1. Short title, extent and commencement.—(1) This Act may be called the Labour Laws**
([2][Simplification of Procedure for] Furnishing Returns and Maintaining Registers by certain
Establishments) Act, 1988.

(2) It extends to the whole of India:

Provided that nothing contained in this Act, in relation to the Plantations Labour Act, 1951 (69 of
1951) shall extend to the State of Jammu and Kashmir*.

(3) It shall come into force on such date[3] as the Central Government may, by notification in the
Official Gazette, appoint, and different dates may be appointed for different States, and any reference in
any provision of this Act to the commencement of this Act shall be construed as a reference to the coming
into force of that provision in that State.

**2. Definitions.—In this Act, unless the context otherwise requires,—**

(a) “employer”, in relation to a Scheduled Act, which defines such expression, has the same
meaning assigned to it in that Act, and in relation to any other Scheduled Act, means the person who is
required to furnish returns or maintain registers under that Act;

(b) “establishment” has the meaning assigned to it in a Scheduled Act, and includes—

(i) an ‘industrial or other establishment’ as defined in section 2 of the Payment of Wages Act,
1936 (4 of 1936);

(ii) a‘factory’ as defined in section 2 of the Factories Act, 1948 (63 of 1948);

(iii) a factory, workshop or place where employees are employed or work is given out to
workers, in any scheduled employment to which the Minimum Wages Act, 1948 (11 of 1948),
applies;

(iv) a‘plantation” as defined in section 2 of the Plantations Labour Act, 1951 (69 of 1951), and

(v) a ‘newspaper establishment’ as defined in section 2 of the Working Journalistsand other
Newspaper Employees (Conditions of Service) and MiscellaneousProvisions Act, 1955 (45 of
1955);

(c) “Form” means a Form specified in the Second Schedule;

(d) “Scheduled Act” means an Act specified in the First Schedule and is in force on the
commencement of this Act in the territories to which such Act extends generally, and includes the
rules made thereunder;

(e) “small establishment” means an establishment in which not less than ten and not more than
4[forty] persons are employed or were employed on any day of the preceding twelve months;

1. Subs. by Act 33 of 2014, s. 2, for the long title (w.e.f. 1-1-2015).
2. Subs. by s. 3, ibid., for “Exemption from” (w.e.f. 1-1-2015).
3. 1st May, 1989, _vide_ notification No. G.S.R.436(E), dated 10th April, 1989, _see Gazette of India, Extraordinary, Part II,_
sec. 3(i).
4. Subs. by Act 33 of 2014, s. 4, for “nineteen” (w.e.f. 1-1-2015).
*. Vide notification No. S.O. 3912(E), dated 30th October, 2019, this Act is made applicable to the Union territory of Jammu and
Kashmir and the Union territory of Ladakh.

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(f) “very small establishment” means an establishment in which not more than nine persons are
employed or were employed on any day of the preceding twelve months.

**3. Amendment of certain labour laws.—On and from the commencement of this Act, the Scheduled**
Acts shall have effect subject to the provisions of this Act.

**1[4. Exemption from furnishing or maintaining of returns and registers requires under certain**
**labour laws.—(1) Notwithstanding anything contained in a Scheduled Act, on andfrom the**
commencement of the Labour Laws (Exemption from Furnishing Returnsand Maintaining Registers by
certain Establishments) Amendment Act, 2014, itshall not be necessary for an employer in relation to any
small establishment orvery small establishment to which a Scheduled Act applies, to furnish the returnsor
to maintain the registers required to be furnished or maintained under thatScheduled Act:

Provided that such employer—

(a) furnishes, in lieu of such returns, annual return in Form I; and

(b) maintains, in lieu of such registers,—

(i) registers in Form II and Form III, in the case of smallestablishments, and

(ii) a register in Form III, in the case of very smallestablishments,

at the work spot:

Provided further that every such employer shall continue to—

(a) issue wage slips in the Form prescribed in the Minimum Wages(Central) Rules, 1950 made
under sections 18 and 30 of the Minimum WagesAct, 1948 (11 of 1948) and slips relating to
measurement of the amount of work done bypiece-rated workers required to be issued under the
Payment of Wages(Mines) Rules, 1956 made under sections 13A and 26 of the Payment ofWages Act,
1936 (4 of 1936); and

(b) file returns relating to accidents under sections 88 and 88A of theFactories Act, 1948
(63 of 1948) and sections 32A and 32B of the Plantations Labour Act, 1951 (69 of 1951).

(2) The annual return in Form I and the registers in Forms II and III and wageslips, wage books and
other records, as provided in sub-section (1), may bemaintained by an employer either in physical form or
on a computer, computerfloppy, diskette or other electronic media:

Provided that in case of computer, computer floppy, diskette or otherelectronic form, a printout of such
returns, registers, books and records or aportion thereof is made available to the Inspector on demand.

(3) The employer or the person responsible to furnish the annual return inForm I may furnish it to the
Inspector or any other authority prescribed under theScheduled Acts either in physical form or through
electronic mail if the Inspectoror the authority has the facility to receive such electronic mail.

(4) Save as provided in sub-section (1), all other provisions of a ScheduledAct, including, in particular,
the inspection of the registers by, and furnishing of their copies to, the authorities under that Act, shall
apply to the returns and registersrequired to be furnished or maintained under this Act as they apply to the
returns andregisters under that Scheduled Act.

(5) Where an employer in respect of an establishment referred to in sub-section (1),to whom a
Scheduled Act applies, furnishes returns or maintains the registers asprovided in the proviso to sub-section
(1), nothing contained in that Scheduled Actshall render him liable to any penalty for his failure to furnish
any return or to maintainany register under that Scheduled Act.]

**5. Savings.—The commencement of this Act shall not affect—**

(a) the previous operation of any provision of any Scheduled Act or the validity, invalidity, effect
or consequence of anything done or suffered under that provision, before the relevant period;

1. Subs. by Act 33 of 2014, s. 5, for section 4 (w.e.f. 1-1-2015).

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(b) any right, privilege, obligation or liability already acquired, accrued or incurred under any
Scheduled Act, before the relevant period;

(c) any penalty, forfeiture or punishment incurred or inflicted in respect of any offence committed
under any Scheduled Act, before the relevant period;

(d) any investigation, legal proceeding or remedy in respect of any such right, privilege,
obligation, liability, penalty, forfeiture or punishment aforesaid,

and any such investigation, legal proceeding or remedy in respect of any such right, privilege, obligation,
liability, penalty, forfeitureor punishment shall be instituted, continued or disposed of, as the case may be,
in accordance with that Scheduled Act.

_Explanation.—For the purpose of this section, the expression “relevant period” means the period_
during which an establishment is or was a small establishment or a very small establishment under this
Act.

**6. Penalty.—Any employer who fails to comply with the provisions of this Act shall, on conviction,**
be punishable—

(a) in the case of the first conviction, with fine which may extend to rupees five thousand; and

(b) in the case of any second or subsequent conviction, with imprisonment for a period which shall
not be less than one month but which may extend to six months or with fine which shall not be less
than rupees ten thousand but may extend to rupees twenty-five thousand, or with both.

**7. Power to amend Form.—(1) The Central Government may, if it is of opinion that it is expedient so**
to do, by notification in the Official Gazette, amend any Form and thereupon such Form shall, subject to
the provisions of sub-section(2), be deemed to have been amended accordingly.

(2) Any notification issued under sub-section (1) shall be laid before each House of Parliament, if it is
sitting as soon as may be after the issue of the notification, and if it is not sitting, within seven days of its
re-assembly and the Central Government shall seek the approval of Parliament to the notification by a
resolution moved within a period of fifteen days beginning with the day on which the notification is so laid
before the House of the People, and if Parliament makes any modification in the notification or directs that
the notification should cease to have effect, the notification shall thereafter have effect only in such
modified form or be of no effect, as the case may be, but without prejudice to the validity of anything
previously done thereunder.

**8. Power to remove difficulties.—If any difficulty arises in giving effect to the provisions of this Act,**
the Central Government may, by order, not inconsistent with the provisions of this Act, remove the
difficulty:

Provided that no such order shall be made after the expiry of a period of two years from the date on
which this Act receives the assent of the President.

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1[THE FIRST SCHEDULE

[See section 2(d)]

1. The Payment of Wages Act, 1936 (4 of 1936).

2. The Weekly Holidays Act, 1942 (18 of 1942).

3. The Minimum Wages Act, 1948 (11 of 1948).

4. The Factories Act, 1948 (63 of 1948).

5. The Plantations Labour Act, 1951 (69 of 1951).

6. The Working Journalists and other Newspaper Employees (Conditions of Service) and
Miscellaneous Provisions Act, 1955 (45 of 1955).

7.  The Motor Transport Workers Act, 1961 (27 of 1961).

8. The Payment of Bonus Act, 1965 (21 of 1965).

9. The Beedi and Cigar Workers (Conditions of Employment) Act, 1966 (32 of 1966).

10. The Contract Labour (Regulation and Abolition) Act, 1970 (37 of 1970).

11. The Sales Promotion Employees (Conditions of Service) Act, 1976 (11 of 1976).

12. The Equal Remuneration Act, 1976 (25 of 1976).

13. The Inter-State Migrant Workmen (Regulation of Employment and Conditions of Service) Act,
1979
(30 of 1979).

14. The Dock Workers (Safety, Health and Welfare) Act, 1986 (54 of 1986).

15. The Child Labour (Prohibition and Regulation) Act, 1986 (61 of 1986).

16. The Building and Other Construction Workers (Regulation of Employment and Conditions of
Service) Act, 1996 (27 of 1996).

1. Subs. by Act 33 of 2014, s. 6, for the First Schedule and Second Schedule (w.e.f. 1-1-2015).

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THE SECOND SCHEDULE

[See section 2(c)]

FORM I

[See section 4 (1)]
ANNUAL RETURN
_(To be furnished to the Inspector or the authority specified for this purpose underthe respective Scheduled Act before_
_the 30th April of the following year)_
(ending 31st March__________________)

1. Name of the establishment, its postal address, telephone number, FAX number,e-mail address and location______
______________________________________________________________________________________________

2. Name and postal address of the employer___________________________________________________________
______________________________________________________________________________________________

3. Name and address of principal employer, if the employer is a contractor__________________________________
______________________________________________________________________________________________

4. Name of the Manager responsible for supervision and control___________________________________________

(i) Name of business, industry, trade or occupation carried on by the employer________________________
________________________________________________________________________________________

(ii) Date of commencement of the business, industry, trade or occupation________________________________
______________________________________________________________________________________________

5. Employer’s number under ESI/EPF/Welfare Fund/PAN No., if any______________________________________

6. Maximum number of workers employed on any day during the year to which this returnrelates to:

Category Highly Skilled Skilled Semi-skilled Un-skilled
Male
Female
Children (those
who have not
completed 18 years
of age)
Total

7. Average number of workers employed during the year:

8. Total number of mandays worked during the year:

9. Number of workers during the year:

(a) Retrenched :

(b) Resigned :

(c) Terminated :

10. Retrenchment compensation and terminal benefits paid (provide information completelyin respect of each
worker)________________________________________________________________________________________
_________________________________________________________________________________________

11. Mandays lost during the year on account of—

(a) Strike :

(b) Lockout :

(c) Fatal accident :

(d) Non-fatal accidents :

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12. Reasons for strike or lockout :

13. Total wages paid (wages and overtime to be shown separately):

14. Total amount of deductions from wages made :

15. Number of accidents during the years :

Reported to Inspector of Reported to Reported to Workmen’s Others
Factories/Dock Safety Employees’ State Compensation Commissioner
Insurance
Corporation

Fetal

Non-Fatal

16. Compensation paid under the Workmen’s Compensation Act, 1923 (8 of 1923) duringthe year_____________

(i) Fatal accidents :

(ii) Non-fatal accidents :

17. Bonus*

(a) Number of employees eligible for bonus :

(b) Percentage of bonus declared and number of employees who were paid bonus:

(c) Amount payable as bonus :

(d) Total amount of bonus actually paid and date of payment :

Signature of the Manager/Employer
with full name in capital letters.

Place:

Date:

ANNEXURE I*

Name and Period of Nature of work Maximum Number of days Number of
address of the contract From to number of worked mandays worked
Contractor workers

employed by
each contractor

1 2 3 4 5 6

ANNEXURE II
(See Item No. 6)

Serial Number Name of the Date of employment Permanent address
employee/worker

1 2 3 4

- Delete, if not applicable.

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|Reported to Inspector of Factories/Dock Safety|Reported to Employees’ State Insurance Corporation|Reported to Workmen’s Compensation Commissioner|Others|
|---|---|---|---|
|Fetal||||
|Non-Fatal||||

|Name and address of the Contractor|Period of contract From to|Nature of work|Maximum number of workers employed by each contractor|Number of days worked|Number of mandays worked|
|---|---|---|---|---|---|
|1|2|3|4|5|6|

|Serial Number|Name of the employee/worker|Date of employment|Permanent address|
|---|---|---|---|
|1|2|3|4|


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FORM II

[See section 4(1)]

REGISTER OF PERSONS EMPLOYED-CUM-EMPLOYMENT CARD

Name of the establishment, address, telephone number, FAX number and e-mail address_____________

Location of work______________________________________________________________________

Name and address of principal employer if the employer is a contractor_____________________________

___________________________________________________________________________________

1. Name of workman/employee___________________________________________________________

2. Father’s/Husband’s name_____________________________________________________________

3. Address:

(i) Present_________________________________________________________________________

(ii) Permanent______________________________________________________________________

4. Name and address of the nominee/next of kin________________________________________________

5. Designation/Category__________________________________________________________________

6. Date of Birth/Age_____________________________________________________________________

7. Educational qualifications_______________________________________________________________

8. Date of entry________________________________________________________________________

9. Worker’s ID No./ESI/EPF/L.W.F. No.____________________________________________________

10. If the employed person is below 14 years, whether a certificate of age is maintained____________________

11. Sex: Male or Female_________________________________________________________________

12. Nationality_________________________________________________________________________

13. Date of termination of employment with reason_____________________________________________

____________________________________________________________________________________

14. Signature/thumb impression of worker/employee____________________________________________

15. Signature of the employer/Authorised officer with designation__________________________________

____________________________________________________________________________________

Signature of the contractor/

authorised representative

of the principal employer.

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FORM III

[See section 4(1)]
MUSTER ROLL-CUM-WAGE REGISTER
Name of the establishment and address________________________________________________
Location of work________________________________________________________________
Name and address of employer_______________________________________________________

1 2 3 4 5 6 7 8

Serial Name of the Designation Attendance Leave due Leave Wage rate/pay Other
number worker (ID No. if /category/ (Dates of (Earned leave availed or piece allowances,
any) and nature of work the month and other kind (specify) rate/wages per _e.g._
father’s/husband’s performed 1,2, .. to of admissible unit (a) Dearness
name 31) leave) Allowance

(b) House
Rent
Allowance
(c)Night
Allowances
(d)
Displacement
Allowance
(e) Outward
Journey
Allowance

(a)
(b)
(c)
(d)
(e)

9 10 11 12 13 14 15 16

Overtime Amount of Amount of Total/gross Deduction e.g. Net Signature Remarks
worked overtime wages advance and earnings (a) Provident amount /receipt of
number purpose of Fund payable wages/allowanc

(b) Advance

of hours advance (12-13) es for column

(c) Employees’

in the number 14

State Insurance

month (d) Other

amount

(a)
(b)
(c)
(d)

Certificate by the principal employer if the employer is contractor.
This is to certify that the contractor has paid wages to workmen employed by him as shown in this register.

Signature of principal employer/

authorised representative of principal employer.]

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|1|2|3|4|5|6|7|8|
|---|---|---|---|---|---|---|---|
|Serial number|Name of the worker (ID No. if any) and father’s/husband’s name|Designation /category/ nature of work performed|Attendance (Dates of the month 1,2, .. to 31)|Leave due (Earned leave and other kind of admissible leave)|Leave availed (specify)|Wage rate/pay or piece rate/wages per unit|Other allowances, e.g. (a) Dearness Allowance (b) House Rent Allowance (c)Night Allowances (d) Displacement Allowance (e) Outward Journey Allowance|
||||||||(a) (b) (c) (d) (e)|
|9|10|11|12|13|14|15|16|
|Overtime worked number of hours in the month|Amount of overtime wages|Amount of advance and purpose of advance|Total/gross earnings|Deduction e.g. (a) Provident Fund (b) Advance (c) Employees’ State Insurance (d) Other amount|Net amount payable (12-13)|Signature /receipt of wages/allowanc es for column number 14|Remarks|
|||||(a) (b) (c) (d)||||


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