is Advocate, Supreme Court of India & Editor “Labour Law Reporter”.
Thus, the Central Government will necessarily notify the said Schemes prepared by it under the CoSS. Section 16 then goes on to state that under the said Schemes (the ones notified under aegis of the CoSS), the Government may establish a Provident Fund, a Pension Fund and an Insurance Fund to which...
Labour Law
Shakespearean Legal Quandary Around The Definition of Wages: Should you Change your Salary Structure or Not?
The definition of “wages”, which is uniform across all four Labour Codes, is uncharacteristic of labour statutes. While the definition is pretty standard insofar as inclusion of certain components and exclusion of the others is concerned (and similar to the definitions under the...
GST is to be charged on cess and as such cess is not to be charged on GST. GST is to be calculated on the total amount of the cost of construction including the cess levied under the Cess Act. As a sequitur, cess cannot be levied or be payable on GST amount involved in a construction contract.
Labour Law
Can Employers Recover Gratuity Amount Paid Over And Above The Statutory Ceiling From Their Employees?
Despite this issue being marred by controversy and contradicting judicial precedents, employers running private establishments would have a good case for recovering any excess gratuity (over and above the upper cap provided under the Payment of Gratuity Act, 1972) paid to their employees, provided...
It can safely be said that payment of bonus under incentive bonus scheme cannot be regarded as payment of statutory bonus. Not only can such payments not be equated with any custom, but they also do not stand on the same footing as that of an agreement or settlement with the employer for payment of...
An employee who has separated from the establishment after completing continuous service of 4 years with an additional 240 days in the 5th year will be entitled to gratuity. The deeming provision can be made applicable even though the employee has not had continuous service for one year. It is...
The notice period, a colloquial manifestation in HR parlance of the period in which the employee has to work with the employer before parting ways, has for – time immemorial – been a subject of great controversy for both the employees and the management. Making the employee serve the...
According to the Court, OLA is in complete control of the entire business of providing transportation though it claims that it is only providing a technology platform to arrange and schedule the transportation. It was also stated that there is hardly any bargaining power or option left either with...
Labour Law
EPFO Prohibits Exempted Trusts (from utilizing reserves and surplus for interest payments)
According to the EPFO, the acts of utilization of reserves and surplus for the purpose of crediting interest to beneficiary at much higher rates as compared to the notified interest rate is "manifestly illegal". Must be noted that neither the EPF Act nor the Schemes thereunder have any specific...
This landmark judgment of the Karnataka High Court comes in as a huge respite for the employers who had been facing considerable financial qualms with regard to remitting contributions for international workers on gross salary. It will be interesting to say as to what mechanism the EPFO will bring...
