[Updated] Payroll Compliance Calendar details- 2021

Hi All,

The Payroll Compliance Calendar for 2021.

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Compliance Calendar 2021.pdf (291.2 KB)

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Hi Vidyaranjan
Few doubts plz clarify.
2b. How can I view forms 3A & 6A in the EPF Portal? What are the consequences of non-filing of EPF Annual return?
3. How should we file ESI half-yearly return?
6. What return has to file under the payment of bonus act?
9. HOw should I file minimum wages return

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Hi @SASI243

Thank you for your questions. Our community member experts will look into and guide you soon on what needs to be done.

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Hi,

With regard to your query on -

What return has to file under the payment of bonus act?

Under the Payment of Bonus Rules:

S 4. Maintenance of registers. Every employer shall prepare and maintain the following registers, namely:-

(a) a register showing the computation of the allocable surplus referred to in clause (4) of section 2, in form A :

(b) a register showing the set-on and set-off of the allocable surplus, under section 15, in form B :

(c) a register showing the details of the amount of bonus due to each of the employees, the deductions under sections 17 and 18 and the amount actually disbursed, in form C.

S 5. Annual returns. Every employer shall send a return in Form D to the Inspector so as to each him within 30 days after the expiry of the time limit specified in section 19 for payment of bonus.

Also please refer to PAYMENT OF BONUS ACT | Chief Labour Commissioner (clc.gov.in) wherein you will get Form D.

How should I file minimum wages return?

This compliance will be in accordance with the registers and returns prescribed under respective state / UT minimum wages rules.

For e.g., Returns Rule 22(4)(III) Form III Annual Return for the year ending 31st Dec

Registers

Rule 30(1) Form X Register wages
Rule 30(2) Form XI Wage Slip
Rule 30(5) Form V Muster Roll
Rule 22(4)(III) Form I Register Fines
Rule 22(4)(III) Form II Register deductions and damages
Rule 29(2) Form IV Overtime Register

Like this, every state has published its Minimum Wages Rules wherein you can understand the applicable returns.

What are the consequences of non-filing of EPF Annual return?

The concerned EPF authority will issue notice and summon the employer to state the reasons for non-compliance and take further actions as prescribed under the EPF Act.

Delay in depositing PF contributions attracts penal damages with applicable interests to the employer as prescribed under the EPF Act.

How should we file ESI half-yearly return?

The employer can file this online at the ESI portal. The employer has to register online with the required credentials and proceed with the filing.

Hope the above helps.

Regards,
Bhuvana Anand

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Thank you very much @Bhuvana_Anand

Still, I can’t find the ESI and EPF annual return forms on the respective portals.

Please do share me the path or the screenshot were I can find this forms

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The payment list you make itself is the return. But Don’t forget nil returns when there are no employees.
Thank you

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