MODULE 1- STATUTORY AND LEGAL EMPLOYEE BENEFITS

(1) EPF & MISCELLANEOUS PROVISIONS ACT, 1952

EPFO Act and its scope
Objectives-Applicability-Eligibility
Rate of Contribution /Share
Pension Eligibility & Calculation
EDLI Eligibility-Benefit Calculation
Duties and Responsibilities of an Employer

Practical Training/Online Session/Workshop
Log-in EPF Portal Registration
Registration/Exit of Individual-Single/Bulk
Various Approvals to be done by Employer
Usage and scope of Digital signature
Coverage Registers & Records Various Returns
Various Forms- 19/10C/31/13 (Withdrawal, Transfer)

(2) EMPLOYEE STATE INSURANCE ACT, 1948
Objectives -Applicability -Eligibility
Rate of Contribution / Share

Practical Training/Online Session/Workshop
Log-in ESIC Portal
Registration/Exit of IP-Single/Bulk
Registration / Coverage
I-card for Treatment
Registers & Records
Various Returns Various Forms
ESI Benefits- Medical/Cash Benefits/Unemployment Allowances/Disability extended coverage etc- Explained
Contribution Period & Benefit Period

(3) PAYMENT OF BONUS ACT, 1965
Objectives-Applicability-Eligibility
Disqualification from Bonus Benefit
Maximum & Minimum Bonus
Amendment act-2015 Explained (New)
Available Surplus & Allocable Surplus
Set On/Set Off

Practical Training
Calculation of Minimum Bonus
Calculation of Maximum Bonus
Forms & Registers- FORM A, FORM B, FORM C
Annual Return Filing- FORM D

(4) PAYMENT OF GRATUITY ACT, 1972
Objectives-Applicability-Eligibility
Disqualification
Payment timeline
Gratuity of seasonal employees
Nomination Form & formalities

Effect of salary structuring

Practical Training
Calculation of Gratuity
Maximum Gratuity and Taxability
Group Gratuity Policy
Various Forms Display

(5) SALARY ADMINISTRATION
Salary Structuring- As per the latest Income Tax Act, 1961
Monthly Salary Components-Annual Benefits-Retrial Benefits (All Explained)
Salary Break up and Designing CTC structure- Calculation of Gross, Net Salary
Calculation of Overtime
Attendance & Leave Management (CL, EL, SL, and ML), Leave Encashment rules
Preparation of Salary Sheet, Salary Advice & Reconciliation Sheet
Monthly Pay Slip & Full n Final Settlement sheet
PF Report, ESI Report, Professional Tax Report
Payroll Software Training (Working of Payroll software explained)

(6) TAXATION OF SALARIED EMPLOYEE
Financial Year, Assessment Year, Previous Year & Calendar Year (All Explained)
Income Tax Slab Rate (Latest)
Total Income & Taxable Income
All Salary Exemptions u/s 10 of Income Tax Act, 1961
Tax Exemptions of Various Allowances Tax Deduction under Chapter VI-A
(80C, 80CCD, 80CCC, 80D, 80E, 80TTA, 80U, 80G, etc.)
Prevailing Standard Deduction
Rebate U/S 87A, Surchage
Education & Health Cess
LWF Slab Rate PT Slab Rate
Routine Tax Planning (Investment Declaration Form) TDS Certificate (Form 16)

(7) CONTRACT LABOUR (REGULATION AND ABOLITION) ACT 1970
Objective of the Act
Applicability rules on various Factory and Shops & Establishments
Exemption of various Factory and Shops & Establishments from the Act
Registration and License- for Principal Employer and Contractor
Duties & Responsibilities- of Principal Employer and Contractor
Fees for registration and renewal of license
Returns (Report)
Facilities
Registers and Records
Displays
Case Study Discussion

(8) TRADE UNION ACT, 1926
Definition
Condition/Clause
Function
Benefits and Drawbacks

(9) FACTORY ACT, 1948
Objectives & Scope
Applicability
Licensing process & procedure
Calculation of Registration Fee
Employment Conditions & Facilities – Welfare, Health, Safety and Cleanliness etc
Committees
Statutory Appointments
Registers and Records
Returns- Half yearly and Annual
Forms for Display
Fines/Penalty & Imprisonment

(10) SHOPS AND ESTABLISHMENT ACT
Objective & Scope
Applicability- State wise
Registration process and procedure
Conditions of Work- Working hours/Leaves etc.
Registers to be maintained
Various Returns
Displays

(11) MINIMUM WAGES ACT, 1948
Objective & Scope
Applicability- State wise
Minimum wage notifications
Understanding various class of workmen/employees
Registers to be maintained
Other Act/benefits linked with Minimum Wages Act.
Various Returns
Displays
Fines/Penalty & Imprisonment

(12) SHWW ACT, 2013
Sexual Harassment- Defined (As per the Act)
Workplace and extended workplace
Policy on Prevention of Sexual Harassment
Internal Compliant Committee (ICC)
Redressal process, procedure and timelines
Appeal
Local Compliant Committee (LCC)
Fine & Penalty
Display

(13) INDUSTRIAL DISPUTE ACT, 1947
Objective and Scope
Employer’s obligations
Redressal Process
Regulatory Bodies

(14) BOWC (Building & Other Constructions Workers Act, 1996)
Objective & Scope
Applicability
Contribution by Builders
Eligibility for the Benefits
Benefits to the construction workers
Online Portal

(15) APPRRENTICESHIP ACT, 1961
Objective
Who is an Apprentice?
HR policy for an Apprentice
Guidelines for the Employer
Benefits of Apprenticeship Act

(16) PERFORMANCE MANAGEMENT SYSTEM
Meaning of PMS
Objective & Scope of PMS
Advantages to the organization and employees
Development of KRAs and KPIs
Increment, Promotion, Training, IJP, Reward system and other decisions based on PMS
Succession Planning and Leadership Assessment
PMS tools- 9 Box Matrix etc
Performance Counseling Techniques
Case Study
(17) POLICIES (NEW TOPIC ADDED)
Objective and Scope of HR Policy
Employment Policy
Attendance & Leave policy
LTA Policy
Code of Ethics & Business Conduct Policy
Email, Internet & Computer use Policy
Confidentiality & Non-Disclosure Policy
Employee Separation Policy
Compensation and Benefit Policy
How to take Disciplinary action and termination of service