Wednesday, 16 July 2025

✅ Comprehensive Audit Checklist under the Code on Wages, 2019 (State-wise Compliant)

Comprehensive Audit Checklist under the Code on Wages, 2019 (State-wise Compliant)

๐Ÿ“… For Monthly, Quarterly or Annual HR/Compliance Audits


๐Ÿงพ 1. Wage Structure & Salary Components

Audit ItemCheckpointCompliance Tip
1.1Is at least 50% of total remuneration included in "Wages" as defined under Section 2(y)?Adjust Basic + DA accordingly
1.2Are allowances (HRA, conveyance, bonus, incentives) not exceeding 50% of CTC?Recalculate CTC if necessary
1.3Is VDA (Variable Dearness Allowance) being revised as per state-specific frequency (e.g., half-yearly in MH & TN)?Use CPI-IW index updates
1.4Are part-time workers paid 15% premium over normal hourly rates (as required in Maharashtra)?Apply premium where applicable
1.5Have wages been revised after state’s latest minimum wage notification?Keep updated with local wage board updates

๐Ÿ“„ 2. Registers & Forms (As per Code on Wages Rules)

Audit ItemFormState Variations
2.1Register of WagesForm I
2.2Register of OvertimeForm II
2.3Register of DeductionsForm III
2.4Register of FinesForm IV
2.5Register of AdvancesForm V
2.6Wage SlipForm VI
2.7Evidence Register (Complaints)Form VII
2.8Appeal RegisterForm VIII
2.9Annual Return SubmissionForm IX

๐Ÿ“ฅ 3. Payment of Wages Compliance

Audit ItemFrequencyRemarks
3.1Are wages paid within 7th or 10th of the following month as per Act?Monthly payroll cutoff check
3.2Is salary credited directly into employee bank accounts?Digital transfer mandatory
3.3Are no unauthorized deductions made?Check if deductions are per Sec 18
3.4Are loan/advance repayments as per agreed installments?Document approval & recovery record

⚖️ 4. Equal Remuneration

Audit ItemGender Parity CheckCompliance Action
4.1Is equal pay given for same/similar work to male/female/third gender workers?Review designation-wise salary
4.2Are promotions and pay hikes non-discriminatory?Ensure HR policy reflects parity
4.3Do job descriptions mention non-discriminatory nature?Include in appointment letters

๐Ÿง‘‍⚖️ 5. Bonus & Statutory Benefits

Audit ItemLawStatus
5.1Is bonus paid under Payment of Bonus Act till Central Rules notified?8.33% minimum, 20% max
5.2Is gratuity paid under Payment of Gratuity Act till Wage Code enforced?>5 years of service
5.3Is Leave Encashment paid as per state law/Standing Orders?Maintain leave register

๐Ÿ› ️ 6. Inspector-Cum-Facilitator Interaction

Audit ItemPreparationRemarks
6.1Are all records digitally available for inspection?Use HRMS or labour compliance software
6.2Are intimations of deductions submitted within 10 days (in MH)?Track via HR calendar
6.3Is the establishment registered under Code on Wages Portal (once live)?Mandatory for all employers
6.4Are copies of notifications and VDA revisions available for reference?Maintain hard & soft copies

๐Ÿ“ข 7. Display & Notices

Audit ItemRequired NoticeLocation
7.1Minimum wages applicableAt main gate or employee notice board
7.2Abstract of Code on Wages (in local language)As per Rule 22
7.3Grievance Redressal Officer detailsMention name/contact clearly

๐Ÿ’ป 8. State-Specific Additional Requirements

StateExtra Compliance Area
MaharashtraOnline filing of deduction notices, extra premium for part-time
Tamil NaduStrong enforcement of working hours and VDA compliance
GujaratSEZ compliance flexibility; MSME-friendly inspection
KeralaLegacy minimum wage levels; early VDA adaptation and union oversight

๐Ÿงฎ 9. HR Policy & Internal Compliance

Audit ItemReview Needed
9.1Are offer letters & salary breakups Code-compliant?
9.2Is internal wage audit done quarterly?
9.3Are HR policies updated with new "wage" definition?
9.4Is a Grievance Redressal Officer appointed (mandatory >20 workers)?
9.5Are internal records reconciled with payroll and finance data?

๐ŸŸข Final Compliance Scorecard Template

AreaScore (Out of 5)Remarks
Wage Structure✅✅✅✅Aligned with 50% rule
Registers & Forms✅✅✅Needs digitization
Timely Payments✅✅✅✅✅Excellent
Bonus & Benefits✅✅✅Partially delayed
Display & Abstracts✅✅Missing in branches
Inspector Preparation✅✅✅✅Portal setup pending
HR Policy Alignment✅✅✅✅✅Fully compliant
































Tuesday, 15 July 2025

๐Ÿšจ Maharashtra Labour Welfare Fund Contribution Payment Date Extended for June 2025 ๐Ÿšจ

 ๐Ÿšจ Maharashtra Labour Welfare Fund Contribution Payment Date Extended for June 2025 ๐Ÿšจ

In a recent and important update, the Maharashtra Labour Welfare Board (MLWB) has granted a relaxation to all establishments regarding the payment of the Labour Welfare Fund (LWF) contribution for the period June 2025. This step has been taken in light of ensuring the convenience of online payments and maintaining compliance without unnecessary hardship for employers.


๐Ÿ“Œ What’s the Update?

The last date for online payment of the Maharashtra Labour Welfare Fund contribution for the June 2025 period has been extended till 31st July 2025.

This relaxation applies to all establishments covered under the Maharashtra Labour Welfare Fund Act, 1953.

๐Ÿ—“️ Revised Deadline:

  • Original Due Date: 30th June 2025

  • Extended Due Date: 31st July 2025


๐Ÿ” Background on Maharashtra Labour Welfare Fund Contribution

Under the Maharashtra Labour Welfare Fund Act, 1953, employers in the state are mandated to contribute a nominal amount twice a year (June and December) toward the welfare of workers. This fund is used for various welfare activities such as education assistance, medical aid, housing, training, and more.

๐Ÿ’ผ Contribution Structure:

  • Employer Contribution: ₹75 per employee (per half year)
  • Employee Contribution: ₹25 per employee (per half year)
  • Total Contribution: ₹100 per employee (per half year)

๐Ÿ“ฃ Only those employees drawing a salary of less than ₹3000 per month are exempted. Others are compulsorily covered.


๐Ÿงพ How to Make the Payment?

Employers are encouraged to make their contribution payments via the official MLWB portal:
๐Ÿ”— https://public.mlwb.in

๐Ÿ› ️ Requirements:

  • Establishment registration number (under MLWF)

  • Employee details

  • Valid payment method (Bank NEFT, UPI, or online banking)


Maharashtra Labour Welfare Fund Contribution Payment Date Extended for June 2025
๐Ÿ“ฃ Official Statement

“Maharashtra Labour Welfare Board gives relaxation to all establishments for convenience of online Maharashtra Labour Welfare Fund Contribution payment for period June 2025. Acceptance of online contribution payment has been extended till 31/07/2025.”

Shri. Raviraj Ilawe, Welfare Commissioner, MLWB



⚠️ Why This Matters for Employers

Failing to contribute within the stipulated time may attract:

  • Penalties

  • Interest charges

  • Legal consequences under the Maharashtra Labour Welfare Fund Rules, 1953

Hence, this extension offers a crucial compliance window and must be used proactively.


✅ Action Points for Employers

  • Login to the MLWB portal

  • Calculate LWF dues for June 2025

  • Make the online payment before 31st July 2025

  • Download and retain the payment receipt for future audits and compliance


๐Ÿ“Œ Conclusion

This move by the Maharashtra Labour Welfare Board is a positive gesture to support ease of doing business and promote digital compliance practices. All employers are strongly advised to take advantage of this extension and fulfill their obligations well before 31st July 2025.


๐ŸŸฆ Related Resources:



SHe-Box Registration Compliance Checklist

 SHe-Box Registration Compliance Checklist

SHe-Box
This checklist is designed to help private organizations in Delhi NCR comply with the mandatory SHe-Box registration requirement under the Sexual Harassment of Women at Workplace (Prevention, Prohibition and Redressal) Act, 2013.

Pre-Registration Requirements

☐ Constitute an Internal Complaints Committee (ICC) as per POSH Act, 2013
☐ Appoint Presiding Officer (senior woman employee) and external member (NGO/Legal background)
☐ Train HR and ICC members on SHe-Box functionality and POSH obligations
☐ Draft and display anti-sexual harassment policy in the workplace
☐ Ensure company domain-based email address and contact info is ready for registration


๐Ÿ–ฅ️ Registration Process on SHe-Box

☐ Visit https://shebox.wcd.gov.in
☐ Click on 'Organization Registration' tab
☐ Enter Company Name, Type, Sector and Contact Information
☐ Submit details of the ICC including Presiding Officer, External Member, and HR
☐ Save confirmation and acknowledgment receipt for records

๐Ÿ“ Post-Registration Compliance

☐ Ensure annual POSH report submission to the District Officer
 ☐ Maintain SHe-Box access posters/notices at workplace
☐ Update any ICC changes promptly on the portal
☐ Review and resolve any incoming complaints through the ICC
☐ Retain records of complaints and redressal proceedings confidentially for 3 years


๐Ÿ”ด Note: Non-compliance may result in penalties under POSH Act and contempt of the Supreme Court order.

๐Ÿ“ข Delhi Orders Mandatory SHe-Box Registration for Private Companies: Register Now or Face Legal Action!

 ๐Ÿ”ฅDelhi Government Cracks Down on Sexual Harassment: SHe-Box Registration Now MANDATORY for All Private Companies!



๐Ÿšจ URGENT COMPLIANCE ALERT for Employers in Delhi NCR!

In a decisive move to crush workplace sexual harassment, the Government of NCT of Delhi, through its Women & Child Development Department, has issued a Public Notice enforcing compulsory registration of all private sector organizations on the SHe-Box Portal — an online sexual harassment complaint platform created under the Sexual Harassment of Women at Workplace (Prevention, Prohibition and Redressal) Act, 2013


Deadline: Immediate compliance expected. Delay can attract serious legal and reputational consequences.


๐Ÿงจ What Is SHe-Box?

SHe-Box (Sexual Harassment Electronic Box) is a centralized, government-run online platform that allows women employees—in both organized and unorganized sectors—to directly file complaints related to sexual harassment at workplaces.

➡️ Website: https://shebox.wcd.gov.in

Once submitted, the complaint goes directly to the appropriate internal complaints committee or the District Officer, ensuring real-time tracking and accountability.



๐Ÿ“Œ Why Is It MANDATORY?

The Public Notice issued by the Delhi Government is based on compliance with the directions of the Hon’ble Supreme Court in the landmark case:


"Aureliano Fernandes Vs. State of Goa & Ors."
This judgment has reignited national focus on ensuring strict enforcement of POSH Act provisions.

Every private sector employer in Delhi must register their organization on the SHe-Box portal to:


  • Enable employees to file online complaints

  • Maintain a national database of POSH-related complaints

  • Ensure institutional accountability and transparency

  • Avoid contempt of Supreme Court directives


๐Ÿšฉ Who Needs to Register?

All Private Sector Entities, including:

  • IT/ITES companies
  • Startups
  • MNCs
  • Manufacturing Units
  • MSMEs
  • Contracting Agencies
  • NGOs
  • Hospitals
  • Schools/Colleges (Private)

No one is exempt. Even if you have 0 complaints—registration is mandatory.


⚠️ Consequences of Non-Compliance

Ignoring this mandate is not an option.

❌ Non-registration = Violation of POSH Act + Disobedience of Supreme Court Order

๐Ÿ”ด Potential Outcomes:

  • Legal action under Section 26 of POSH Act
  • Liability for damages to victims
  • License or registration cancellations (in serious cases)
  • Negative publicity, brand damage, public shaming


✅ How to Register on SHe-Box Portal?

Follow these 3 quick steps:

  1. ๐Ÿ”— Visit: https://shebox.wcd.gov.in
  2. ๐Ÿ“‹ Choose “Organization Registration”
  3. ๐Ÿ“ Fill details of your POSH Committee, HR/ICC contact persons, and official organization email.

✔️ Registration takes less than 10 minutes. Ignorance is no longer an excuse!


๐Ÿง  Know the Law: POSH Act, 2013 At a Glance

The POSH Act applies to ALL workplaces and protects ALL women employees—irrespective of designation or employment type (full-time, part-time, temporary, intern, or domestic worker). Every employer must:

  • Constitute an Internal Complaints Committee (ICC)
  • Display posters on POSH provisions
  • Conduct regular awareness sessions
  • Submit Annual POSH Compliance Reports


๐Ÿ“ฃ Final Warning to Employers

This is not just compliance, it’s a moral and legal duty. Delhi Government has made it clear: there is zero tolerance for sexual harassment, and organizations that fail to empower their employees with redressal tools like SHe-Box will face strict scrutiny.

๐Ÿ›ก️ Protect Your People. Protect Your Brand.
๐ŸŽฏ Register NOW on SHe-Box and be POSH-Compliant!


๐Ÿ“Œ #SHeBoxMandatory #POSHAct2013 #DelhiCompliance #WomenSafety #WorkplaceHarassment #HRCompliance #StartupIndia #ICC #SHeBoxRegistration #DelhiPrivateCompanyAlert

๐Ÿ“ข Delhi Orders Mandatory SHe-Box Registration for Private Companies: Register Now or Face Legal Action!

๐Ÿ“Ž Meta Description:

Delhi Govt mandates compulsory SHe-Box registration for all private organizations to combat workplace sexual harassment. Non-compliance may trigger legal consequences. Act now!


Monday, 14 July 2025

Are WFH Allowance, Statutory Bonus & Conveyance Part of EPF Wages

 Are WFH Allowance, Statutory Bonus & Conveyance Part of EPF Wages


In the evolving compensation structures of modern workplaces, questions often arise regarding the inclusion of various salary components for Provident Fund (PF) calculation under the Employees’ Provident Funds and Miscellaneous Provisions Act, 1952.

In this article, we explore whether the following three components are to be treated as part of "EPF wages" (also referred to as basic wages):

  • Work from Home (WFH) Allowance

  • Statutory Bonus (paid monthly)

  • Conveyance Allowance


๐Ÿ” What Are EPF Wages?

As per Section 2(b) of the EPF Act, basic wages mean all emoluments which are earned by an employee while on duty, but it excludes certain allowances like house rent, overtime, bonus, commission, or any similar allowance.

However, the landmark Supreme Court judgment in RPFC v. Vivekananda Vidyamandir (2019) clarified that any allowance paid universally and ordinarily to all employees — and not linked to performance or reimbursement — must be included in PF wages.


๐Ÿ’ผ 1. Work From Home (WFH) Allowance

If the WFH allowance is:

  • Paid monthly as a fixed amount,

  • Paid uniformly to all eligible employees,

  • Not linked to actual reimbursement of expenses (like Wi-Fi or furniture costs),

๐Ÿ‘‰ Then it is treated as a part of regular salary and is liable for PF contribution.

However, if WFH allowance is reimbursed against bills or actual expenses, it qualifies as an expense reimbursement, and can be excluded from PF wages.


๐Ÿ’ฐ 2. Statutory Bonus (Paid Monthly)

Statutory bonus is generally paid annually under the Payment of Bonus Act, 1965. But in some organisations, it is broken down and paid monthly along with salary.

If the statutory bonus is:

  • Paid monthly (not as performance or productivity-linked),

  • Paid to all employees, and

  • Included in the CTC or salary structure,

๐Ÿ‘‰ Then it is treated as part of ordinary wages and must be included for PF computation.

The Supreme Court in its 2019 judgment emphasized that camouflaging any wage as an "allowance" to avoid PF liability is not acceptable.


๐Ÿš— 3. Conveyance Allowance

This component is slightly complex.

  • If conveyance is paid based on actual travel or with supporting bills, it is a reimbursement — and excluded from PF.

  • If it is uniformly paid to all employees regardless of their travel need or actual conveyance expense, it becomes part of basic wages.

๐Ÿ‘‰ So, in most cases, fixed conveyance allowances without proof of expense may be included in PF wages, especially if paid across the board.


✅ Conclusion: When Should These Be Included in PF Wages?

ComponentInclude in PF?Remarks
WFH AllowanceYes (if fixed, universal)If reimbursed with bills, ❌ No
Statutory Bonus (Monthly)YesConsidered part of salary if paid monthly
Conveyance AllowanceYes (if fixed, universal)
No (if reimbursed)
Depends on nature and purpose

๐Ÿ“Œ Practical Tips for Employers:

  • Avoid camouflaging wages under allowance heads.

  • Clearly document allowance policies, especially for WFH and conveyance.

  • Maintain proof of reimbursements if certain allowances are to be excluded.

  • Conduct regular salary structure reviews to remain EPFO-compliant.


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