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CS Executive · Setting Up of Business, Industrial and Labour Laws · The Labour Laws (Simplification of Procedure for Furnishing Returns and Maintaining Registers by Certain Establishments) Act

Meera Textiles, a small factory in Surat, files the annual return in Form I and maintains Forms II and III. Its HR manager says wage slips are no longer needed and accident returns under the Factories Act, 1948 need not be filed. Under the 1988 Act, what is the correct position?

Both obligations continue. The employer must still issue wage slips in the prescribed form and file accident returns under the Factories Act. The simplified Form I annual return and the Form II and III registers replace other returns and registers, not these two requirements.

  1. ABoth wage slips and accident returns must continue to be issued and filedCorrect
  2. BWage slips may be dropped but accident returns must continue
  3. CAccident returns may be dropped but wage slips must continue
  4. DBoth may be dropped because Form I replaces all returns

Explanation

The second proviso to section 4(1) requires employers to continue issuing wage slips in the prescribed form and to file accident returns under sections 88 and 88A of the Factories Act, 1948. Form I replaces other returns, not these. So the manager is wrong on both counts.

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