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The LABOUR LAWS (EXEMPTION FROM FURNISHING RETURNS AND MAINTAINING REGISTERS BY CERTAIN ESTABLISHMENTS) ACT, 1988

Punjab · state statute
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THE LABOUR LAWS (EXEMPTION FROM FURNISHING RETURNS AND 
MAINTAINING REGISTERS BY CERTAIN ESTABLISHMENTS) ACT, 1988 
ACT NO. 51 OF 1988 
[24th September, 1988.] 
An Act to provide for the exemption of employers in relation to establishments employing a small 
number of persons from furnishing returns and maintaining registers under certain labo ur 
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 (Exemption 
from 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 Labo ur Act , 1951                
(69 of 1951) shall extend to the State of Jammu and Kashmir. 
(3) It shall come into force on such date1 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 s ection 2 of the Plantations Labo ur Act, 1951 (69 of 1951),  
and 
(v) a „newspaper establishment ‟ as defined in section 2 of the Working Journalists   and               
other Newspaper Employees (Conditions of Service) and Miscellaneous  Provisions                            
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 A ct extends generally, and includes the 
rules made thereunder; 
(e) “small establishment” means an establishment in which not less than ten and not more than 
nineteen persons are employed or were employed on any day of the preceding twelve months; 
(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. 
                                                           
1. 1st May, 19 89, vide notification  No. G.S.R. 436(E), dated 10th April, 198 9, see Gazette of India, Extraordinary, Part II,        
sec. 3(i). 
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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. 
4. Exemption from returns and registers required under certain labo ur laws.—(1) On and from 
the commencement of this Act , it shall not be necessary for an employer in relation to any small 
establishment or very small establishment to which a Scheduled Act applies to furnish the returns or to 
maintain the registers required to be furnished or maintained under that Scheduled Act: 
Provided that such employer— 
(a) furnishes, in lieu of such returns, a Core Return in Form A; 
(b) maintains, in lieu of such registers,— 
(i) registers in Form B, Form C and Form D, in the case of small establishments: and 
(ii) register in Form E, in the case of very small establishments: 
Provided further that every such employer shall continue to— 
(a) issue wage slips in the Form pr escribed in the Minimum Wages (Central) Rules, 1950 made 
under s ections 18 and 30 of the Minimum Wages Act, 1948  (11 of 1948) and slips relating to 
measurement of the amount of work done by piece -rated w orkers required to be issued under the 
Payment of Wages (Mines) Rul es, 1956 made under s ections 13A and 26 of the Payment of Wages 
Act, 1936 (4 of 1936); and 
(b) file retur ns relating to accidents under sections 88 and 88 A of the Factories                            
Act, 1948 (63 of 1948) and sections 32A and 32B of the Plantations Labour  Act, 1951 (69 of 1951). 
(2) Save as provided in sub-section (1), all other provisions of a Scheduled Act, including in particular, 
the inspection of the r egisters by, and furnishing of their copies to, the authorities under that Act, shall 
apply to the returns and registers required to be furnished or maintained under this Act as they apply to the 
returns and registers under that Scheduled Act. 
(3) Where an  employer in relation to a small establishment or very small establishment to which a 
Scheduled Act applies, furnishes returns or maintains the registers as provided in the proviso to sub-section 
(1), nothing contained in that Scheduled Act shall render him liable to any penalty for his failure to furnish 
any return or to maintain any 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; 
(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 offen ce 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, forfeiture or 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 shal l, on conviction, 
be punishable— 
(a) in the case of the first conviction, with fine which may extend to rupees five thousand; and 
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(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 w hich 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 there upon 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 effe ct 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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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 Contract Labour (Regulation and Abolition) Act, 1970 (37 of 1970). 
(8) The Sales Promotion Employees (Conditions of Service) Act, 1976 (11 of 1976). 
(9) The Equal Remuneration Act, 1976 (25 of 1976). 
  
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SECOND SCHEDULE 
[See section 2(c)] 
FORM A 
[See section 4 (1) proviso (a)] 
CORE RETURN 
RETURN FOR THE YEAR ENDING 31ST DECEMBER 
(To be furnished on or before the 15th February of the succeeding Year by small establishments and very 
small establishments) 
1.   (a) Name and postal address of the establishment. 
(b) Name and residential address of the employer. 
(c) Name and residential address of the Manager or person responsible for supervision and control 
of the establishment. 
(d) Name of the principal employer in the case of a contractor‟s establishment. 
(e) Date of commencement of the establishment.  
NATURE OF OPERATION/ INDUSTRY /WORK CARRIED ON 
2.   (a) Number of days worked during the year. 
(b) Number of man-days worked during the year. 
(c) Daily hours of work. 
(d) Day of weekly holiday. 
3.   (a) Average number of persons employed during the year. 
(i) Males. 
(ii) Females. 
(iii) Adolescents (those who have completed 14 years but have not completed 18 years of age). 
(iv) Children (those who have not completed 14 years of age). 
(b) Maximum number of workers employed on any day during the year. 
(c) Number of workers discharged, dismi ssed, retrenched or whose services were terminated 
during the year. 
4.    Rates of wages—category wise: 
(1) Males (2) Females (3) Adolescents (4) Children 
5.    Gross wages paid: 
(a) in cash 
(b) in kind. 
6.    Deductions: 
(a) Fines. 
(b) Deductions for damage or loss. 
(c) Other deductions. 
7.    Number of workers who were granted leave with wages during the year. 
8.    Nature of Welfare amenities provided: Statutory (specify the Statute).  
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9.    Does the establishment carry out any hazardous process or dangerous operation coming within the 
meaning of the Factories Act, 1948. If so, give particulars. 
10.   Number of Accidents:  
(a) Fatal. 
(b) Non-fatal. 
11.   Nature of safety measures provided as required under the Factories Act, 1948. 
 
Signature of the employer with full name in capitals. 
Date…………………. 
Place........................... 
 
 
  
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FORM B 
(See section 4 (1) proviso (b) (i)] 
REGISTER OF WAGES REQUIRED TO BE MAINTAINED BY SMALL ESTABLISHMENTS 
(To be maintained within seven days of the expiry of the wage period) 
 
Name of establishment_________________              Name and address of employer__________________ 
Address (Local) ______________________              Nature of work_______________________________ 
(Permanent) _________________________              Wage period ________________________________ 
Serial 
Number 
Name of 
the 
employee 
Sex Designation Classification, 
whether permanent/ 
temporary/casual/ 
part-time or any other 
Father‟s 
or 
husband‟s 
name 
Total days/number of 
units worked 
1 2 3 4 5 6 7 
 
 
 
 
DEDUCTIONS 
Advances 
 
 
Fines due to damage or 
loss by neglect or default 
Provident Fund Employees‟ State Insurance 
Employers‟ 
contribution 
Employees' 
contribution 
Employers‟ 
contribution 
Employees‟ 
contribution 
17 18 19 20 21 22 
 
 
DEDUCTIONS 
Other deductions 
indicating the nature 
Total 
deductions 
Net amount 
payable 
Signature or thumb 
impression of 
employee with date 
Signature of 
Inspector with date 
Remarks 
23 24 25 26 27 28 
  
Wages earned 
Basic wage Dearness 
allowance 
Overtime Bonus or 
exgratia 
Maternity 
benefits 
Gratuity Any other 
allowance Total 
amount Statutory 
Minimum 
rate 
Actual 
8 9 10 11 12 13 14 15 16 
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Notes: 1. In case of deduction of any advance taken by an employee, the employer shall  also indicate 
therein the number of instalments paid/total instalments by which advance is to be repaid such as 
“5/20, 6/20” etc. The purpose of advance shall also be mentioned in the Remarks column. 
2.  In case of imposition of fines or deduction for damage or loss, th e specific act or omission for 
which the penalty has been imposed has to be indicated in the Remarks column. A certificate 
shall also be recorded in the said column to the effect that an opportunity to show cause was 
given to the employee concerned before imposition of fine or deduction. 
 
Signature of the employer with full name in capitals. 
Date……………………… 
Place…………………….. 
  
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FORM C 
[See section 4 (1) proviso (b) (i)] 
MUSTER ROLL TO BE MAINTAINED BY SMALL ESTABLISHMENTS 
 
Name of establishment_________________                             Name and address of the employer___________________ 
Address (Local_______________________             _______________________________________________ 
(Permanent__________________________               Wage period____________________________________ 
 
  
 
Total 
overtime 
worked1 
Total production in 
case of piece-rated 
workers2 
Compensatory rest3 Signature of Inspector 
with date 
Remarks 
Brought forward 
from previous 
wage period 
Given during the 
wage period 
9 10 11 12 13 14 
 
Notes:  1. In the case of daily -rated workers, the extent of overtime done on each occasion has to be 
reflected against each concerned date, such as “P/1” meaning “Present with one hour ‟s 
overtime”, “P/1-2” meaning “Present with one and a half hour‟s overtime”, and so on. 
2. The number of units of work done by a piece -rated worker has to be noted for each day in the 
Register. In c ase of employment of any child/ adolescent, the employer shall indicate the hours 
worked each day with intervals of rest. 
3. The compensatory rest availed by the worker has to be marked in the Register in red ink as 
„CR‟. 
4. Column 7 to be filled up on each working day and the remaining columns to be completed 
within seven days of the expiry of the wage period. 
 
Signature of the employer with full name in capitals. 
Date……………………… 
Place………………………  
Serial 
Number 
Name of 
the 
employee 
Date of 
employment 
Permanent 
address 
Age 
or 
date 
of 
birth 
Father‟s or 
husband‟s 
name 
For the period 
ending ____ 
Number of units of 
work done during 
____ 
Total 
attendance 
1 2 3 4 5 6 7 8 
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FORM D 
[See section 4 (1) proviso (b) (i)] 
MONTHLY REGISTER SHOWING WELFARE AMENITIES TO BE MAINTAINED BY SMALL ESTABLISHMENTS  
 
Name and address of the 
employer_________________ 
Address of the establishment: 
Local/ Permanent 
For the month of________________ 
 
 
Whether Welfare Amenities 
provided for 
Whether Scheduled 
Caste/Scheduled 
Tribe, Handicapped, 
or any other 
particular category 
Signature of 
the employer 
or his agent 
Remarks of the 
Inspecting 
Officer 
Signature of 
Inspector with 
date Rest 
room 
Drinking 
water 
First aid 
10 11 12 13 14 15 16 
 
 
 
Note:  To be completed within seven days of the expiry of each calendar month. 
 
Signature of the employer with full name in capitals. 
Date……………………… 
Place……………………… 
 
  
Serial  
Number 
Name of 
the 
employee 
Sex Designation Weekly day 
of rest 
Dates of 
holidays for 
festivals or 
similar other 
occasions 
Number 
of casual 
leave 
availed by 
the 
employee 
Quantum of 
annual leave 
with wages 
Due Availed 
1 2 3 4 5 6 7 8 9 
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FORM E 
[See section 4 (1) proviso (b) (ii)] 
MONTHLY REGISTER OF MUSTER ROLL-CUM-WAGES REQUIRED TO BE MAINTAINED BY VERY SMALL 
ESTABLISHMENTS 
           Year_________________ 
       Month______________ or 
                     Wage period 
   (where different)________ 
 
Name of establishment___________________________________________________ 
Name of employee__________________________ Father‟s Name________________________ 
Nature of work_____________________________ Rate of wages________________________ 
Wage period_______________________________ Date of employment___________________ 
 
Date 
 
Hours of work Interval for Rest 
and Meal 
Hours worked 
with the employer 
 
 
Overtime Casual or sickness 
leave availed 
during the 
month/wage 
period 
 
From To From To Hours 
worked 
Wages      
earned 
1 2 3 4 5 6 7 8 9 
 
 
 
Note:  Columns 1 to 12 to be filled up on each working day and the remaining columns to be completed 
within seven days of the expiry of the wage period. 
 
Signature of the employer with full name in capitals. 
Date……………………… 
Place……………………… 
Privilege Leave Signature 
of the 
employer 
Remarks 
of the 
employer 
Remuneration Due 
Leave 
Due 
Leave 
availed 
Balance Basic 
salary or 
wage 
Overtime Other 
allowances,  
if any 
Total 
10 11 12 13 14 15 16 17 18 
Deductions Net amount 
of payment 
Date of 
payment 
Signature or 
thumb 
impression of 
the employee 
Signature 
of 
Inspector 
with 
remarks, 
if any, 
and date 
Fines and 
deductions 
on account 
of damage 
or loss by 
neglect or 
default 
Other 
deductions 
Advance paid, if any 
Date Amount Total 
19 20 21 22 23 24 25 26 27 

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