Tax, GST, TDS, financial reporting and practical accounting guidance — explained clearly.
A contractor’s licence and a signed service agreement do not, by themselves, answer whether a business can engage contract labour for a particular activity. The first question is what the establishment actually exists to do. The next is whether the contract-labour provisions apply and whether the proposed arrangement meets the activity rules and any applicable exception.
Read article →Tamil Nadu’s permanent-status law requires an employer to look beyond the word temporary in an appointment letter. In a covered industrial establishment, the statutory test concerns a workman’s continuous service of 480 days within twenty-four calendar months. Repeated short renewals do not, by themselves, answer whether that test has been met.
Read article →The word warehouse does not decide Mathadi coverage. A Maharashtra business must identify the actual manual operations, the current scheduled employment, the goods handled, the geographical scope of the relevant scheme and the workers performing the work. A general labour registration or a contractor’s licence does not replace that assessment.
Read article →Sometimes, but ordinary payroll records are not the complete answer. A Kerala business must identify the work, the establishment’s statutory coverage, the exact location and whether the relevant welfare scheme operates there. It must then examine the status and registration of the people who will perform the work.
Read article →No. A private security agency’s PSARA licence and Maharashtra Security Guards Board compliance answer different questions. The licence concerns the agency’s authority to conduct its regulated business. The State welfare framework can separately govern the guards, agency and principal employer at the premises concerned.
Read article →Closing a branch is a business decision with employment consequences. Asking everyone to submit a resignation does not establish that the resulting exits were voluntary, and cancelling the branch’s registration does not settle worker liabilities. The employer must first identify what is actually happening to the undertaking and each affected employment relationship.
Read article →Arrange emergency help first. An injured worker should not wait while the site owner and contractor argue about payroll ownership, an insurance endorsement or who will pay the ambulance charge. Secure the immediate area, obtain appropriate medical assistance and record the essential chronology accurately.
Read article →Working from home does not, by itself, remove statutory maternity protection. The employer must identify the employment relationship, establishment coverage and the applicable benefit route. The fact that a woman can perform some work online is not a reason to replace maternity leave with a laptop and ordinary targets.
Read article →A shared crèche can form part of a lawful arrangement. The Code on Social Security expressly permits common facilities, including those provided by a private entity, public body, organisation or group of establishments pooling resources. The employer must nevertheless establish that the arrangement meets the applicable requirements and is genuinely available to its employees.
Read article →A year with no complaints is not a reason to skip the POSH annual-report exercise. The committee still needs to report accurately, and the employer must address its separate reporting duties. Zero complaints also says nothing by itself about whether the committee was validly constituted, employees were informed or training occurred.
Read article →An employer should not assume that one head-office Internal Committee covers every Delhi branch. The POSH framework specifically addresses offices and administrative units located at different places and requires committees at the relevant units and offices. A company-wide policy can be coordinated centrally, but the committee structure needs a separate location-based assessment.
Read article →Paying a stipend does not, by itself, make a person a statutory apprentice. Nor does a college letter automatically create an apprenticeship under the Apprentices Act, 1961. A Maharashtra employer needs to establish the legal training route, the required contract and registration process, and the training actually delivered before relying on an apprentice-specific exclusion.
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