Maharashtra Shops and Establishment Act

The Maharashtra Shops and Establishment Act is a state-level law that regulates the working conditions of employees in shops, commercial establishments, and other similar establishments in the state of Maharashtra. The act aims to provide certain benefits and protections to workers, such as working hours, overtime pay, leave entitlements, and other related matters.

Some key provisions of the Maharashtra Shops and Establishment Act include:

# Registration: All shops and commercial establishments in the state of Maharashtra are required to be registered under this act within 30 days of the commencement of their operations.
# Working hours: The act sets out the maximum number of hours that an employee can work in a day and a week, and it also specifies the intervals for rest, lunch breaks, etc.
# Holidays and leave: The act provides for certain holidays such as national holidays and religious festivals, and it also specifies the minimum number of days of leave that an employee is entitled to.
# Overtime: If an employee works beyond their normal working hours, they are entitled to overtime pay at a rate specified by the act.
3 Child labor: The act prohibits the employment of children under the age of 14 years in any establishment covered by the act.
# Welfare provisions: The act provides for certain welfare provisions for employees, such as clean drinking water, first aid, and sanitation facilities.
It is important for employers to comply with the provisions of the Maharashtra Shops and Establishment Act to avoid penalties and legal consequences.

You can refer in details about various act of maharashtra https://mahakamgar.maharashtra.gov.in/acts-rules.htm/

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Shops & Establishment

Website	https://mahakamgar.maharashtra.gov.in/ For Establishment registration and Amendments
Shops Certificate Display	The registration certificate shall be prominently displayed at the establishment and shall be renewed as and when required
Women to work during day time	Woman shall be allowed or required to work whether as an employee or otherwise in any establishment between 9 p.m. and 7 a.m. during the summer season and between 8 p.m. to 8 a.m. during the winter season
Close Day	1) Every employee shall be allowed at least twenty-four consecutive hours of rest (weekly holiday) in every week 2) Establishment shall remain closed on holidays 3) Establishment shall remain closed on three of the National holidays each year as the Government may [by notification in the Official Gazette] 4) The Government may, by notification in the Official Gazette, specify a close day for different days i.e Elections
Wages on the holiday	No deduction shall be made from the wages of any employee on account of the close day
Deductions made from wages	Deduction as per Act, Fines, Absence from duty, Damage or loss directly attributable to negligence
Books and Records	1) Establishment shall, in the prescribed form and in the prescribed manner , keep exhibited in the shop or establishment a notices 2) Shall in the prescribed form and in the prescribed manner keep a record of the hours worked and the amount of leave taken
Letters of appointment to employees	The employer shall furnish every employee with a letter of appointment. Such letters of appointment shall contain the particulars as may be prescribed as per Act
Closure of an establishment	Employer shall within fifteen days of his closing the establishment should notify to the Chief Inspector in writing.

Working Hours

Normal Working Hours	9 hours in a day and 48 hours in a week
Interval For Rest	After 5 hours of work interval of rest of half an hour
Overtime Maximum Hours	125 hours in a quarter

Leaves

Leave Category	Leave Entitlement	Max Carry Forward Days	Leave Encashment
Earned / Privileged Leave	18 Days	45 Days	Not Applicable
Sick Leave	Not Applicable	Not Applicable	Not Applicable
Casual Leave	8 Days	Not Applicable	Not Applicable

Minimum Wage Act

Purpose	Minimum wages is remuneration which get revised year on year, that an employer is required to pay employee for the work performed during a given period, which cannot be reduced by collective agreement or an individual contract.
Forms of Registers & Records	1) A register of wages shall be maintained by every employer at the work place and kept in such form as may be notified by the State Government 2) All registers and records required to be maintained by an employer under these Rules shall be produced on demand before the inspector

Maharashtra Minimum Wages effective from 1st January 2023...

Zone	Class of Employment	Basic monthly	HRA monthly	VDA monthly	Total monthly
1	Skilled	11632.00	703.80	2444.00	14076.00
1	Semi-Skilled	10856.00	665.00	2444.00	13300.00
1	Unskilled	10021.00	623.25	2444.00	12465.00
2	Skilled	11036.00	674.00	2444.00	13480.00
2	Semi-Skilled	10260.00	635.20	2444.00	12704.00
2	Unskilled	9425.00	593.45	2444.00	11869.00
3	Skilled	10440.00	644.20	2444.00	12884.00
3	Semi-Skilled	9664.00	605.40	2444.00	12108.00
3	Unskilled	8828.00	563.60	2444.00	11272.00

Payment of Wages Act

Purpose	The Payment of Wages Act, regulates payment of wages to employees. The act is intended to be a remedy against unauthorized deductions made by employer and/or unjustified delay in payment of wages.
Mode of Payment	Payment has to be made via Cheque or crediting to bank account of the employee
Regular Pay	Payment should be made before the 7th day of a month where the number of workers is less than 1000 and 10th day otherwise
Deductions from Wages	Employer is allowed to effect only authorized deductions, as specified in the Act. This include fines, absence from duty, Damages or loss, deduction for services given to employer recovery of advances and loans and payment to cooperative society and insurance.

Employment Exchange Act

Employer Applicability	Employing 25 and more employee
Duty of Employer	The employer in every establishment in public sector in any state or area shall furnish such prescribed information or return in relation to vacancies that have occurred or are about to occurred in that establishment to such employment exchanges.
Employment Exchange	This is known as any office or place formed and maintained by the appropriate government for the collection and furnishing of information, either by keeping of registers or otherwise
Return Submission	Employer are required to furnish returns under this act and shall furnish return to the Local Employment Exchange Quarterly Return In Form ER1, 31st March, 30th June, 30th September, 31st December

The Payment of Bonus Act

Employer Applicability	1) Employing 20 or more employees 2) The act applies when the establishment is 5 years old but subject to if booked losses in these years. If there is profit booked during this period then its mandatory for the employer to make the bonus payments from the same year itself.
Employee Applicability	Employee earning a Salary upto Rs 21,000/- per month is covered under The Payment of Bonus Act. Salary for this purpose include BASIC + DEARNESS ALLOWANCE
How much Bonus amount to pay & by when	1 The bonus is calculated 8.33% of the salary 2) The salary calculation ceiling is Rs 7000 per month “or the minimum wage for the scheduled employment as fixed by the appropriate Government” (whichever is higher) 3) Bonus have to be paid within 8 months of the close of the financial year
Record and Returns	1) Register for computation of allocable surplus - Form A 2) Register for details of bonus due, deducted and actually disbursed - Form C 3) Unified annual return - Form D before 1st February.

Payment of Gratuity Act

Employer Applicability	Employing 10 or more employees
Registration not required	Employer either to open an account with LIC of India (LIC’s New Group Gratuity Cash Accumulation Plan). In this case, a single account is maintained for all(Employee's) the contributions made by the policyholder based on Actuarial valuation. or, As per Accounting Standard, a Gratuity amount Provision as of March 31, (Year-end) needs to be accounted for based on an Actuarial valuation done by Actuaries
Employee Applicability	1) Retires from services 2) Resigns after working for 5 years(4 year and 240 days) 3) Death during service period 4) Discontinue from services who suffers disability due to illness or accident 5) Retrenchment or layoff
Return & Filing	1. The employer must submit a Notice in 'Form A’ to the Controlling Authority of the area within 30 days start of business 2. There is no need of returns filing

Employee's Compensation Act

Employer Applicability

Establishment with more than 20 employees must mandatorily have Workmen’s Compensation Insurance. This mandate by the Employees’ State Insurance Act, 1948 ensures that employees and workers receive insurance benefits from their employers.
Even those companies that employ less than 20 employees must sign up for the insurance policy in order to comply with the rules and regulations mentioned in the Fatal Accidents Act, 1855 and Workmen’s Compensation Insurance Act, 1923.

Benefit

Act to provide for the payment by certain classes of employers to their workmen of compensation for injury by accident during working hours

Maternity Benefit Act

Employer Applicability	Employing 10 or more employees
Benefit and Purpose	The Act aims to regulate the employment of women in certain establishments for certain periods before and after child-birth and to provide for maternity benefits including maternity leave, wages, bonus.
Employee Eligibility	A Woman, to be eligible for the maternity benefits under the Act, has to be employed in the establishment for not less than 80 days in the twelve months immediately preceding the expected delivery
Bonus Amount	A woman who is entitled to maternity benefit shall also be entitled to medical bonus of Rs. 3500/– from her employer
Duration of Leave	26 weeks, for a woman with up to 2 surviving children. The woman, at discretion, can take up to 8 weeks of maternity leave before the delivery and the remaining 18 weeks after the delivery. 12 weeks, for a woman already having 2 or more children. Herein, the woman, at discretion, can take up to 6 weeks of leave before the delivery and the remaining 6 weeks after the delivery of the child. 12 weeks, for a woman who has adopted a child below the age of 3 months from the date of handover of the child. 12 weeks, for a commissioning mother, i.e., a mother who puts her embryo in another woman (another woman is called the host/surrogate) from the day of handover of such child. 6 weeks, for a woman who has gone through miscarriage from the date of termination of pregnancy, on the production of proof

POSH Act

Purpose	In order to create a safe and protective work environment, the policy has been framed by the government, in line with the provisions of the Sexual Harassment of Women at Workplace which is known as the "POSH Act".
Establishment Applicability	Employing ten or more employees
Compliance to follow	Every establishment is required to register their Internal Complaints Committee(ICC) with the respective state authorities. Employer to frame an anti-harassment policy and constitute an Internal Complaints Committee(ICC) under the Act
Internal Complaints Committee'(ICC)	The composition of the ICC shall be as follows; 1) Presiding officer: One senior-level woman employee of the Establishment 2) Two members: 2 members amongst the employees committed to the cause of woman/ experience in social work or legal knowledge 3) One member: This member should be from NGO/Association committed to the cause of women or a person familiar with issues of sexual harassment.
Return Filing	Every year, the establishment has to submit the Internal Committee's Annual Report.The last date of submission of such an annual report to the District Officer is 31st January of every year for the preceding calendar year.

LWF Act

Website	https://public.mlwb.in/public/login/estb
Employer Applicability	Employing five or more employees
Categories of Employee covered	All employees except those working in the managerial or supervisory capacity
Frequency of Contribution	Half Yearly
Employee Contribution	Rs 12
Employer Contribution	Rs 36
Total Contribution	Rs 48
When to deduct	From June and December Salary
When and how to pay	15th July & 15th January, Offline

Professional Tax

Website	https://mahagst.gov.in/en
Employer Applicability	Employing one or more employees Every employer while enrolling should obtain PTRC for employee contribution payment, and PTEC for establishment and for Directors
Employee Applicability	Salary from Rs.1 to Rs.7,500 = NIL Salary from Rs.7,500 to Rs.10,000 = 175 monthly for male Salary above Rs.10,000 = 200 monthly, 300 in february
Employer Contribution	PTEC Rs. 2,500 annual to pay before 30th June every year
Pay employee contribution to government	Employee contribution to pay before end of next month along with return filing. Return filing is monthly, if the previous year Professional tax liability is above 1 lacs, and if below 1 lacs then filing is annual

Provident Fund Act

Purpose	A provident fund is created with a purpose of providing financial security and stability to employees. A person starts his contribution in the PF fund once he joins a company as an employee. The contributions are made on a regular basis. The primary purpose of PF fund is to help employees save a fraction of their salary every month so that he can use the same in an event that the employee is temporarily or no longer fit to work or at retirement.
Website	https://unifiedportal-emp.epfindia.gov.in/epfo/
Employer Applicability	Employing Twenty or more employees
Employee Appliability	Employee drawing Salary upto Rs.15,000/- is mandatory and those who were member of EPF in past services. Salary for PF to consider is all fixed allowance excluding HRA
Frequency of Contribution	Monthly
Employee Contribution	12%
Employer Contribution	12% include 8.33% pension contribution
Due of Payment	15th of every month

ESIC Act

Purpose	Employees' State Insurance Corporation (ESIC) is a government organisation that manages the scheme. The scheme basically provides medical and financial assistance to the employees and their families. The assistance is provided when an employee is unable to perform his duties due to sickness, employment injury, or maternity. The scheme provides protection to employees against disablement/death due to employment injury, sickness, and maternity.
Website	https://www.esic.in/EmployerPortal/ESICInsurancePortal/Portal_Loginnew.aspx
Employer Applicability	Employing Ten or more employees
Cateogories of Employee covered	Employee Drawing Gross Salary upto Rs.21,000/- is mandatory
Frequency of Contribution	Monthly
Employee Contribution	0.75%
Employer Contribution	3.25%
When and how to pay	15th of every month, Online

Maharashtra Shops & Establishment Act's to follow

Maharashtra Minimum Wages effective from 1st January 2023...

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