The Labour Laws (Simplification of Procedure for Furnishing Returns and Maintaining Registers by certain Establishments) Act, 1988

(1) This Act may be called the Labour Laws(1[Simplification of Procedure for] Furnishing Returns and Maintaining Registers by certainEstablishments) Act, 1988.. (2) It extends to the whole of India: Provided that nothing contained in this Act, in relation to the Plantations Labour Act, 1951(69 of 1951) shall extend to the State of Jammu and Kashmir*. (3) It shall come into force on such date2as the Central Government may, by notification in theOfficial Gazette, appoint, and different dates may be appointed for different States, and any reference inany provision of this Act to the commencement of this Act shall be construed as a reference to the cominginto force of that provision in that State.

In this Act, unless the context otherwise requires,-- (a) "employer", in relation to a Scheduled Act, which defines such expression, has the samemeaning assigned to it in that Act, and in relation to any other Scheduled Act, means the person who isrequired to furnish returns or maintain registers under that Act; (b) "establishment" has the meaning assigned to it in a Scheduled Act, and includes-- (i) an ‘industrial or other establishment’ as defined in section 2 of the Payment of Wages Act,1936 (4 of 1936); (ii) a "factory" as defined in section 2 of the Factories Act, 1948 (63 of 1948); (iii) a factory, workshop or place where employees are employed or work is given out toworkers, in any scheduled employment to which the Minimum Wages Act, 1948 (11 of 1948),applies; (iv) a "plantation" as defined in section 2 of the Plantations Labour Act, 1951 (69 of 1951),and (v) a "newspaper establishment" as defined in section 2 of the Working Journalists and otherNewspaper Employees (Conditions of Service) and Miscellaneous Provisions Act, 1955 (45 of1955); (c) "Form" means a Form specified in the Second Schedule; (d) “Scheduled Act” means an Act specified in the First Schedule and is in force on thecommencement of this Act in the territories to which such Act extends generally, and includes therules made thereunder; (e) "small establishment" means an establishment in which not less than ten and not more than1[forty] persons are employed or were employed on any day of the preceding twelve months; (f) "very small establishment" means an establishment in which not more than nine persons areemployed or were employed on any day of the preceding twelve months.

On and from the commencement of this Act, the ScheduledActs shall have effect subject to the provisions of this Act.

1[4. Exemption from furnishing or maintaining of returns and registers requires under certainlabour laws.-- (1) Notwithstanding anything contained in a Scheduled Act, on and from thecommencement of the Labour Laws (Exemption from Furnishing Returns and Maintaining Registers bycertain Establishments) Amendment Act, 2014, it shall not be necessary for an employer in relation to anysmall establishment or very small establishment to which a Scheduled Act applies, to furnish the returns orto maintain the registers required to be furnished or maintained under that Scheduled Act: Provided that such employer-- (a) furnishes, in lieu of such returns, annual return in Form I; and (b) maintains, in lieu of such registers,--- (i) registers in Form II and Form III, in the case of small establishments, and (ii) a register in Form III, in the case of very small establishments, at the work spot: Provided further that every such employer shall continue to-- (a) issue wage slips in the Form prescribed in the Minimum Wages (Central) Rules, 1950 madeunder sections 18 and 30 of the Minimum Wages Act, 1948 (11 of 1948) and slips relating tomeasurement of the amount of work done by piece-rated workers required to be issued under thePayment of Wages (Mines) Rules, 1956 made under sections 13A and 26 of the Payment of WagesAct, 1936 (4 of 1936); and (b) file returns relating to accidents under sections 88 and 88A of the Factories Act, 1948(63 of 1948) and sections 32A and 32B of the Plantations Labour Act, 1951 (69 of 1951). (2) The annual return in Form I and the registers in Forms II and III and wage slips, wage books andother records, as provided in sub-section (1), may be maintained by an employer either in physical form oron a computer, computer floppy, diskette or other electronic media: Provided that in case of computer, computer floppy, diskette or other electronic form, a printout ofsuch returns, registers, books and records or a portion thereof is made available to the Inspector ondemand. (3) The employer or the person responsible to furnish the annual return in Form I may furnish it to theInspector or any other authority prescribed under the Scheduled Acts either in physical form or throughelectronic mail if the Inspector or the authority has the facility to receive such electronic mail. (4) Save as provided in sub-section (1), all other provisions of a Scheduled Act, including, inparticular, the inspection of the registers by, and furnishing of their copies to, the authorities under thatAct, shall apply to the returns and registers required to be furnished or maintained under this Act as theyapply to the returns and registers under that Scheduled Act. (5) Where an employer in respect of an establishment referred to in sub-section (1), to whom aScheduled Act applies, furnishes returns or maintains the registers as provided in the proviso to sub-section(1), nothing contained in that Scheduled Act shall render him liable to any penalty for his failure to furnishany return or to maintain any register under that Scheduled Act.]

The commencement of this Act shall not affect-- (a) the previous operation of any provision of any Scheduled Act or the validity, invalidity, effector consequence of anything done or suffered under that provision, before the relevant period; (b) any right, privilege, obligation or liability already acquired, accrued or incurred under anyScheduled Act, before the relevant period; (c) any penalty, forfeiture or punishment incurred or inflicted in respect of any offence committedunder any Scheduled Act, before the relevant period; (d) any investigation, legal proceeding or remedy in respect of any such right, privilege,obligation, liability, penalty, forfeiture or punishment aforesaid, and any such investigation, legal proceeding or remedy in respect of any such right, privilege, obligation,liability, penalty, forfeitureor punishment shall be instituted, continued or disposed of, as the case may be,in accordance with that Scheduled Act. Explanation.--For the purpose of this section, the expression "relevant period" means the periodduring which an establishment is or was a small establishment or a very small establishment under thisAct.