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Labour Laws

Labour Laws. CA Abhijit P. Sanzgiri. Risk Probability & Impact. Probability - Impact Matrix. Risk Control Matrix. Risk Maturity. Managing Risk. Risk Transfer – Insurance Company – Outsourcing an activity Risk Avoidance – Eliminate / Withdraw Risk Retention – Accept & Budget

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Labour Laws

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  1. Labour Laws CA Abhijit P. Sanzgiri

  2. Risk Probability & Impact

  3. Probability - Impact Matrix

  4. Risk Control Matrix

  5. Risk Maturity

  6. Managing Risk • Risk Transfer – Insurance Company – Outsourcing an activity • Risk Avoidance – Eliminate / Withdraw • Risk Retention – Accept & Budget • Risk Reduction – Optimize & Mitigate ‘Risk is the way we collectively measure & share fear, a fusion of rational doubt, irrational fear & a set of unquantified biases from our own experience’

  7. Stages of Risk Planning

  8. 3 Lines of Defense Theory

  9. Control Failure • May occur only in exceptional circumstances • Could occur some times • Might occur some times • Will probably occur in most circumstances • Expected to occur in most circumstances

  10. Fraud Theories • Fraud Triangle – Incentive / Pressure / Opportunity • Fraud Diamond – Capability • Fraud Scale – Co-relation with level of Controls • Fraud Square - Incentive, Opportunity, Capability & Realization • Fraud Circle – Wherever there is money there will be frauds • Fraud Pentagon – Fraud Triangle + Competency & Arrogance • Iceberg Theory of Dishonesty

  11. Compliance – Source of competitive advantage • Act of alignment / co-operation • State of being in confirmation - process of doing so • Internal policies, procedures & rules • External regulations & directives • Established guidelines & specifications • Not just interpretation of new rules & regulations but ensuring implementation • Ensuring compliance is embedded in daily operations • Not a cost but a way of doing business ethically

  12. Compliance as an Investment • Absolute – Complete / Total • Adequate – key aspects / materially complaint • Ad-Hoc – Compliance as & when needed • Compliant • Largely Compliant • Materially Non Compliant • Non Compliant

  13. Compliance as a Game Changer • Doing things right first time • Compliance Self certifications • Voluntary by choice & not imposed • Second line of defense • Periodic compliance awareness & training • Chief Compliance Officer – Reporting authority • Presentation to the Audit committee • Is at times non compliance beneficial • Benefits of a Compliant Organization

  14. Issues - • Do we know what we do not know – • Grading of non compliance risks as H/M/L – Monetary Fines – Reputation – Business Loss – Imprisonment – Effect on Employee safety – Attrition Zero Tolerance for Non Compliant High risks – Close high risks < Max 30 days of 1st reporting Due date Compliance diary- Pro-active compliance alerts through system - Constant monitoring of pending risks for closure Ultimate aim – Zero open issues

  15. Gamut of labour law compliance • New Registrations – Licensing- Renewals - • Display of Exhibits - Abstracts – Notices • Statutory payments & remittances within due dates • Maintaining statutory Registers & Records • Timely filing of statutory returns • Safety – Welfare – Work Life Balance - • Statutory obligations & responsibilities • 3rd Party Contractor – Vendor compliances • Responding to Notices / Claims - Defense • External audit confirmation – All is well • Ignorance of law is no Excuse

  16. Case Law • Dombivili factory – Explosion – Dead / Injured / Nearby factories affected • Factory Inspectors understaffed - Units to be inspected twice a year – 3000 units – 12 inspectors – so 500 units per inspector per year – working days say 250 -2 unit inspections a day – some units take minimum 2-3 days – leaves many units uninspected – • Impact – human lives / increased regulation & costs / losses for inter connected factories / layoffs – dismissals for workers – family impact – factory closures - • Role of auditor – Safety issues – Factoring risk with probability of occurrence & impact. – Insurance Coverage – Disaster Recovery Procedures – Fire Drills – Use of Fire Extinguishers – • Compliance in Spirit & not letter / Safety Non Compliances can be fatal • Indusind Bank case • Sec 38(2) of Factories Act - Effective measures shall be taken to ensure that in every factory all the workers are familiar with the means of escape in case of fire & have been adequately trained in the routine to be followed in such cases.

  17. Bhopal Gas Tragedy – 1984 • Methyl Isocyanate leak – 3000 dead (est 8000) / 5 lakh plus injured – 3300O+ permanently disabled – effects on animals / environment etc – Toxic legacy continued for many years – • Taken over by Dow Chemicals which paid the Indian Govt 470 Million USD in settlement – No criminal charges – 7 Indian executives held guilty in 2010 but out on bail - • Earlier Leaks – Red Flags – No preventive maintenance • Infrastructure – Hospitals / Doctors unprepared for causalities • Lack of skilled operators - Under investment in safety leading to dangerous working environment – poor maintenance – switching off safety systems to save money – lack of emergency, disaster / catastrophe management plans – • Safety Audits – Neglect – issue of Corporate Ethics – Greed – reckless pursuit of the bottom line -

  18. Results of Non compliance • Monetary fines / penalties • Litigations / law suits • Loss of reputation / credibility • Loss of contract • Show cause notices to Directors • Imprisonment • Closure of Business • Impact on future business • Financial – Reputational – Regulatory risk

  19. Compliance Framework Prevention – Updated Policies & Procedures Risk assessment framework – Defined Risk owner Ongoing Training, commitment & creation of a culture of compliance Detection – Periodic Monitoring & reviews External Audits Response – Improvements & Changes Communication

  20. Clause 49 – Listing agreement • All Directors & officers shall take utmost care & pay attention to comply with all applicable laws, rules & regulations in letter & spirit • Expected to acquire appropriate knowledge of the requirements relating to their duties sufficient to enable them to recognize potential dangers & report to the Board / management of possible violation of laws, regulations & code of conduct

  21. Various laws – Some Archaic • Contract Labour (Abolition & Regulation) Act, 1970 • Shops & Commercial Establishment Act, 1962 • Building & other Construction Workers Act 1996 • Minimum wages Act 1948 • Employees Provident Fund & Miscellaneous Provisions Act 1952 • Employees state Insurance Act 1948 • Payment of Gratuity Act 1972 • Workmen’s Compensation Act 1923 • Maternity Benefits Act 1961 • Payment of Bonus Act 1965 • Apprentices Act 1961

  22. Various laws – Some over 50 years • Factories Act 1948 • Employment Exchanges (Compulsory Notification of Vacancies) Act 1959 • Industrial Disputes Act 1947 • Industrial Employment (Standing Orders) Act 1946 • Payment of Wages Act 1936 • Trade Unions Act 1926 • Sales Promotion Employees (Conditions of Service) Act 1976 • Child Labour ( Prohibition & Regulation) Act 1986 • Equal Remuneration Act 1976 • Inter state Migrant Workmen (Regulation of Employment & Conditions of Service) act 1970 • Professional Tax Act 1976

  23. Various laws • Income Tax Act • The National & Festivals Holidays Act, 1963 • The Motor Transport Workers Act 1961 • State Labour Welfare Fund Act • Mines Act 1952 • Beedi Workers Welfare Fund act 1976 • Sexual Harassment of Women at Workplace (Prevention, Prohibition and Redressal) Act, 2013 • Whistle Blower Protection Act 2011 • We have noted 29 laws – Do not know what we do not know – whether we have missed out something –

  24. HR Compliances • HR Manual • Recruitments – Interviews – Background checks – Medical checks – Screening Educational qualifications / experience / • Use of 3rd party consultants • Selection – issuance & acceptance of offer letters – JD’s/ KRA’s • Induction – Integration into Organizational Culture • Performance Reviews & assessments / Feedbacks – Ratings • Job engagements / Enrichment – Training & development • Gap & need analysis – skill development – succession planning • Promotions / Removals – Exits – filling up temporary & permanent vacancies • Salary payments – Performance & other Bonuses – • Employee welfare activities

  25. Contract Labor (Abolition & Regulation) Act,1970 • Regulates employment of contract labor • Provides abolition in certain circumstances • Applies to establishments where 20 or more workmen were employed at any during the year • Work performed has to > 120 days in a year or in a seasonal character > 60 days in a year • Hiring by a contractor without knowledge of the principal employer • Licensing of contractors • Welfare & Health of contract laborers • Principal employer to maintain Registers / Records – Display exhibits • Penalties for violation – Fine up to Rs1000 & / or imprisonment up to 3 Months

  26. Shops & Commercial Establishment Act • Regulates condition of work & employment • Secure benefits to employees - Shops, Commercial Establishments, residential hotels, restaurants, eating houses, theatres, other places of public amusement or entertainments • Registration certificate & yearly renewal • Opening & Closing hours – 8.30 am to 9.30 pm – Restaurants – 4.30 am to 12.30 pm - 9 hours a day & 48 hours a week - Weekly off – Intervals for rest not > 5 hours – spread over work not > 11 hours – ID Cards – defines Young person < 17 years old not > 6 hours work – Cleanliness - Lighting • Fines up to Rs 10,000/- • Maintenance of Registers / records • Lawyers / CA offices not commercial establishments

  27. Building & other Construction Workers Act 1996 • Regulate employment & conditions of service – Health, Welfare & Safety • 10 or more building workers • Registration by employer • Id cards – Contribution by workers to welfare Board – Register of beneficiaries – working hours – registers & records – canteens – latrines – first aid – crèches – accommodation – • Safety committees – Notice of accidents • Responsibility of employers for safety / wage payments • Penalties – Rs 2000 & / or imprisonment up to 3 months

  28. Minimum Wages Act,1948 Sets minimum wages that guarantees bare subsistence, preserves efficiency & provides for education, medical requirements & some level of comfort for skilled & unskilled labour. All states specify different minimum wages for different occupations & skill levels within those occupations. Appointment of committees for fixing Minimum Wages Overtime wages at twice the rate (1.5 times for Agricultural labor) Maintenance of Registers of Wages – Fines - Overtime/ Records – Wage slips / Muster Rolls / Annual returns - Fine – Rs 500 &/or Imprisonment up to 6 months Mahatma Gandhi National Rural Employment Guarantee Act (MGNREGA) is an employment guarantee scheme that guarantees employment for 100 days at a wage rate of INR120 per day (as fixed in 2009)

  29. Employees Provident Fund & Miscellaneous Provisions Act 1952 • Establishment which is a factory where 20 or more persons are employed • Basic wages / Dearness allowance • Excludes employees earning over Rs15,000 w.e.f 1/9/14 ( earlier 6500) • Option of government approved scheme or employer / employees together start PF scheme by forming a Trust which shall invest funds in specified manner. Amount tax free if withdrawn on retirement or 5 years after service • Unrecognized PF – contributions not eligible to deduction • Employees can contribute voluntarily in PF – start from the year & have to complete the full financial cycle • For Employees Pension & EDLIS only employer contributes • Schemes administered by the EPFO • Protection against attachment • Employers contribution & payments • Allot - Contribution cards / Account numbers / Pass books to Employees • Duties of employers – file returns – maintain Inspection note book - Accounts • Penalties – Rs 25,000 & / or imprisonment 5 years

  30. PF Taxability • Employers Contribution to PF is exempt from tax in Statutory & Unrecognized PF – In Recognized PF - Exempt Up to 12% of salary / Excess taxable in the hands of the employee while in Public PPF - No contribution from employer • Tax deduction employees contribution – available except Unrecognized • Interest on Employer / Employee Contribution – exempt from Tax (even Unrecognized PF) - In Recognized, exempt up to notified Interest rate • Lump sum payment given on Retirement – exempt from Tax in statutory / Public PPF – if employee completes 5 years of service in Recognized PF else fully taxable - • Unrecognized PF – Own contribution exempt – Interest on own contribution taxable as Income from other sources – Employer Contribution & interest thereon taxable as salary • Recognized PF - Recognized by CIT under section 2(38) of the income tax Act, 1961 read along with rules given under PART A of Schedule IV & includes a provident fund established under a scheme framed under the Employees’ Provident Fund Act, 1952. -

  31. PF – Some rules Payment to be made by 15th of the next month – 5 days grace - if paid by cheque, it has to be cleared within 15 days – One gets 35 days • Tax auditor has to comment if deductions are made but not paid – He need not specifically mention cases where deduction is not made at all – • Employers contribution allowed as an expense if payment is made before the due date of filing of the Income Tax return / If not it is disallowed for that year but allowed as an expense in the year it is finally paid Employees contribution treated as income under Sec 2(24)(x) on receipt by the assessee & allowed as deduction under Sec 36(1)(va) on making deposit with concerned authorities – Sec 43B permits allowance of deduction only on actual payment. Confirmed by Vinay Cements 213 CTR 268

  32. Recent PF Tax issues Sec 2(b) of PF act - Basic wages mean all cash emoluments, except: Cash value of any food concession; Any dearness allowance; HRA, overtime allowance, bonus, presents; & Commission or any other similar allowance. Madras & Madhya Pradesh High Court rulings - conveyance, education, food concession, medical, special holidays, night shift incentives, city compensatory allowance, etc., be included in calculating salary for contribution to EPF. • SC Tests of Universality’ & Contingency’. • Test of universality -If a component is paid universally, necessarily & ordinarily to all employees, the same is included as basic wages. • Test of contingency - If a component is paid subject to uncertain events like overtime payment, it is excluded as basic wages. • Delhi HC ruling - Canteen allowance be included for PF calculation • PF authorities have raised demands – Some payments made – demands stayed by some Companies – Sc clarification awaited -

  33. Applicability • 5 partners drawing Wages in addition to 16 employees – Partner drawing remuneration is not covered • Person having control over the affairs of an establishment is an employer whether or not he has control or supervision over the functioning of the employees • Member under the Act is a Consumer as per Consumer Protection Act & can invoke the provisions against the PF Commissioner • Trainees are not employees • 2 units having a common owner can not be clubbed unless they have functional or financial integality • Unpaid dues is a continuing offence never getting time barred

  34. Employees State Insurance Act 1948 • Social security & health insurance scheme - provides benefits to employees in case of sickness, maternity benefits, injury or disablement – • Factory employing more than 10 people • Employees earning< 15000 pm – contribution 4.75% by employer & 1.75% by employee • Returns / Registers • Workmen's Compensation Act, 1923 will not apply to industries where ESIC applies • Contributions made under the act to go to ESIC fund that also establishes & maintains Hospitals & Dispensaries • Constitution of ESIC Court • Imprisonment up to 5 years & fine Rs 25,000

  35. Applicability - • Relation of Employer – Employee needed • Covers casual or Temporary workers from their date of joining • To all branches of an establishment if total number > 20. • Different sales & service outlets will be clubbed even when < 10 employed • Employees in sales depots & offices if factory is covered – alternatively if HO not covered, branches will not be covered • Principal employer primarily liable to pay ESI's contributions of employees employed through contractor except if he was not supervising the workers • Employees of 2 establishments can be clubbed for coverage if there is functional integrality. • An establishment, providing consultancy services, is a 'shop' under ESI Act - Tata Projects Ltd. v. Employees' State Insurance Corporation, Hyderabad, 2006 LLR 235 (AP HC).   • Interest on delayed payment of dues of ESI contributions cannot be waived -CannanoreDurg Lines v. E.S.I. Corporation, 2007 LLR (SN) 554 (Ker HC). • MD of a Company will be covered but not a Partner

  36. Payment of Gratuity Act 1972 • Defined benefit scheme - 10 or more employees engaged in a year in factories, mines, oilfields, plantations, ports, railway companies, shops or other establishments • Every year of completed service or part thereof > 6 months – 15 days wages based on last wage drawn for 26 days – continuous service > 5 years (4 years 240 days also eligible) • Imprisonment 6 months &/or fine 10,000 Rs • 7th CPC hiked ceiling of gratuity to 20 lakhs – over that can be paid as ex-gratia or performance Bonus which will be taxable under the IT Act • Payable even if employer has made financial losses – can reduce costs of damages incurred by the employee

  37. Workmen’s Compensation Act,1923 Payment to workmen of compensation for injury by accident or contracting any occupational disease arising out of & in course of employment or incidental thereto Wage limit for coverage under the Act is Rs 15,000/- Amendment Act 2010 – Replaced Definition of Workmen with Employee Occupational diseases / Injuries / Workmen entitled to compensation are listed in the Act Causal connection between accident and employment needed Personal physical injury Report to commissioner of Fatal accidents & serious injury within 7 days Notice book / statements / Reports / Returns – Fine Rs 500 Compensation only by way of deposit with the Commissioner Death – max compensation – 50% of monthly wages* relevant Factor or Rs 80,000/- whichever is more Permanent physical disability – 60% of Monthly wages * Relevant factor or Rs 90.000/- whichever is more. Relevant factor specified in Schedule Iv which depends upon the age

  38. Maternity Benefits Act,1961 • Regulates employment of women in establishments before / after child birth & to provide maternity benefits & certain other benefits • Not to work 6 weeks immediately post childbirth & after miscarriage – no work of arduous nature or long standing hours 1 month prior from 6 weeks before date of expected delivery – • Written notice to employer 7 weeks before date of delivery • No discharge / dismissal – No disadvantage in conditions of service while on maternity leave • Women dismissed for gross misconduct lose their right of benefit • Max period of maternity benefit is 12 weeks • 2 breaks part from rest for nursing the child till he is 15 months old • Records / Registers • Imprisonment up to 3 months - &/or Fine Rs500

  39. Payment of Bonus Act 1965 • Ceiling - Rs 10,000 - Amendment bill 2015 – planned to be increased to 21000 • Annual payment of bonus to employees in factories/ establishments > 20 people • Calculation of bonus will be 20% in basis Max 3500 – Minimum 8.33% -planned to be increased to 7000 or minimum wage notified for the scheduled employment • Statutory right if worked for more then 30 days in a year – disqualifications on fraud / theft • Set on / set off of allocable surplus • Exemptions to new establishments • Maintenance of Records / Registers • Imprisonment 6 months & / or fine Rs 1000

  40. Apprentices Act, 1961 • Regulation & control of training of apprentices • > 14 years old – Trainees & not workers • Contract of apprenticeship needs to be entered • Practical & basic training of apprentices • Hours of work – overtime – leave & holidays – health, safety & welfare – Conduct & discipline • Obligations – Payments – Liability to compensate on injury – Records – Returns – Grant of certificate on conclusion of training – Employment not obligatory – • Imprisonment of 6 months & / or fines

  41. Factories Act, 1948 • 10 workers employed with aid of power / 20 workers without aid of power in preceding year – Sec 2(m) • Primary motive is to protect workers against occupation & industrial hazards – esp handling of hazardous substances & permissible level use of chemicals – (1987 amendment) – maintenance of health & medical records of workers exposed to chemical, toxic or harmful substances manufactured, stored, handled or transported – appointing qualified, experienced & competent persons to handle, supervise & protect. • Sec 41B - Policy regarding Safety & Health – Detailed emergency & disaster control measures – Sec 41 E – emergency standards – Sec 41 F – Employee right to be warned of iminent danger - • Approval, licensing & registration of factories • Occupier – ultimate control over affairs – 15 days before he begins to occupy or, use any premises as a factory, send to the Chief Inspector a written notice - Sec7(1) – Manager to be named – • Sec 7A – General duty of Occupier to ensure health, welfare & safety. • Maintenance of Registers • 3 years &/ or 10,000 ( max 2 lakhs for continuing offences) – Rs 1000 daily for a continuing offence

  42. Factories Act • Duties regards health, welfare & safety – cleanliness – humidification – disposal of wastes & effluents – lighting – latrines / urinals – drinking water – • Welfare Officer - > 500 & Safety officer > 1000 workers – fire precautions – Safety & maintenance of buildings / machinery – • Canteens > 250 workers – Crèches > 30 women workers – First aid box for every 150 workers - • Weekly hours Max 48 – daily hours 9 – max 5 hours & intervals for rests for 30 minutes – overtime at 2 times normal wage rate – women not to work before 6 am & after 7 pm (in no case after 10 & before 5) – 1 day leave for every 2 days worked – Accumulation up to 30 days -Night shifts – No 2 continuous shifts - • Child workers < 14 not to be employed – Max work Hours 4.5 • Notice of accidents / diseases – Enquiry to be made within 1 month of receipt of notice if death is caused. • Safety & Occupational surveys • Amended 2015 – Limit raised from 20 to 40 – Women allowed to work in night with additional security – penalties raised – separate restrooms for male & female workers where > 75 workers employed

  43. Case Laws - • JK Industries Ltd & others v. Chief Inspector of Factories & Boilers & others (SC, 1996) – If a Co owns or runs a factory, The Co only has ultimate control over the affairs of the factory & would therefore be the occupier & it cannot nominate any employees or officers, except a director of the company, as the occupier of the factory • A Director designated as Occupier is ignorant about the factory management entrusted to a manager or some other employee & he is not responsible for the contravention does not absolve him of his liability. • Absence of criminal intent of the occupier is irrelevant in determining liability • Defence available to Occupier (by Sec 101) is to bring the real offender before the court & prove that he was diligent in his actions & the offender committed the offence in question without his knowledge or consent • To limit exposure, Some Co’s take factories on long-time lease contracts (styled “operating agreements”) from 3rd party independent entities who own the factory premises. – Here, Actual owner of the factory is retained as Occupier of the factory & made responsible for labour & other amenities wrt the factory while operations & receivables are of the lessee.

  44. Employment Exchanges (Compulsory Notification of Vacancies) Act 1959 • Compulsory notification of vacancies to exchanges & rendition of returns relating to employment situations by establishments where > 25 employed in specified format 7 days before the date of interview of applicants for local employment exchanges & 21 days for Central employment exchanges other than unskilled work i.e. Peon, watchman, Sweeper or duration of work is < 3 months • Quarterly employment return &biennial occupational return within 30 days • Penalties – Rs 500 to Rs 1000

  45. Industrial Disputes Act 1947 • Provisions for investigation & settlement of industrial disputes – conciliation officers to mediate & promote settlement of industrial disputes – • Dispute wrt employment / non employment / terms of employment / conditions of labour – layoffs / retrenchments – strikes – lockouts – closure – • Grievance Settlement Authority to be set up by the employer if > 50 people employed – all disputes to go through this stage • Rights / compensation of workmen • Illegality of strikes / lockouts • Industry is where there is systematic activity carried on by co-operation between employer / employee • Conciliation Board- Labor courts – Tribunals – Duties – Powers • Arbitration – Settlement – Award

  46. Industrial Employment (Standing Orders) Act 1946 • Requires employers in industrial establishments where > 100 workers employed to formally define conditions of employment under them ( even lesser number than 100 if notified by appropriate Govt) • Register of standing orders / Posting of standing orders wrt classification of workmen – periods, hours of work, holidays, wages, pay days, shifts, attendance, late coming, leave applications, terminations, notices for dismissals, acts & causes of misconduct, means of entry & search at entry points, redressals against unfair treatment or wrongful exactions – Model Standing Orders • Interpretation of standing orders to be decided by Labor Courts set up under the Industrial Disputes Act • Fines up to Rs 5000 & till Rs 200 daily for continuing offence

  47. Payment of Wages Act 1936 • Regulates payment of wages • Fixation of wage periods – not to exceed 1 month • Paid before 7th day of month end where < 1000 employed & by 10th where > 1000 employed • Wages to be paid in notes / coins / cheque or by credit to bank account • Deductions from wages not to be > 75% if include payments to co-operative societies & otherwise not to be > 50% • Deductions due to Fines / absence from duty / damage or loss / advances or loans given • Maintenance of Registers / Records • Display of Notices / Extracts • Fine max 3000 Rs &/or imprisonment 6 months – continuing offence daily fine of Rs 100

  48. Trade Unions Act 1926 • Registration of trade unions(TU) & define law relating to Regd TU • Amendment Act 2001 • 7 or more workers can apply for registration as a Trade Union to the Registrar – Registration minimum 100 workers or 10% of workmen of the establishment whichever is less • Registration certificate – cancellation of registration • Rules or objects for which the trade union is established • Rights / obligations – contributions • Contributions to a separate fund for political purposes • Amalgamations / dissolutions • Returns / maintenance of books - audited accounts to be filed • Fines for violations up to max Rs 500

  49. Sales Promotion Employees (Conditions of Service) Act 1976 • Act to regulate conditions of service of sales promotion employees – mainly pharmaceutical industry or notified industry as decided by Central Govt • Other than managerial, supervisory or administrative capacity • Issue of appointment letters in Form A • Leave – 10 days in a calendar year / 15 days casual leave • Application for leave • Other acts to apply • Employer to maintain registers Form B – Service Book for each employee in Form C – Register of Service Books in Form D & Leave account for each employee in Form E - • Fine up to Rs 1000

  50. Child Labour ( Prohibition & Regulation) Act 1986 • Amendment Bill 2012 – • Safeguard the childhood of every child & see that each & every child goes to school • Prohibits engaging children in certain employments & regulates conditions of work of children in certain other employments • Children below 14 not to be employed in view of Right of Children to free & compulsory education Act, 2009 & between 14-18 (defined as an adolescent) not to be employed in hazardous goods industry • Certificate of Age from appropriate medical authority – Form B • Helping family after school hours or in vacations & not detrimental to his physical or mental health • Punishment up to 3 years &/or fine up to Rs 50,000

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