Yes, it is mandatory for the employer to register their unit/factory/ establishment under the ESI Act within 15 days of the Act becoming applicable to them.
All the establishments covered under the ESI Act and all factories that employ more than 10 employees and pay wages below Rs. 21,000 per month (Rs. 25,000 for employees with disability) must register with the ESIC and contribute towards the ESI scheme.
Profession tax is basically two types 1. Enrollment (Form V Payments) Monthly deduction from salaries 2. Registration:-Profession payable based on the annual turnovers of the registered dealers.
Following entities are required to obtain a this certificate under this act. These are – Retail and wholesale shops; Premises where services are rendered to customers including office; Workhouse or workplace, used for trade or business Theatre or place of public entertainment or amusement Commercial establishment Storeroom, godown or warehouse; Restaurant or eating house Residential hotel
Establishment could be anything from Shop, commercial establishment, Residential hotel, Restaurant, Theatre, public amusement, Retail trade or business.
“Shop” under this act is defined as any premise where goods are sold in wholesale or retail. It also includes place where services are rendered, warehouse, Godown, workhouse etc. It excludes factory as same is covered under Factories act 1948.
Following record should be maintained – Working hours. Rest period Leave taken Leave with wages Fines Salary
You need to keep following points in mind – The certificate should be displayed at a prominent place within shop. It should be renewed well before expiration date. Any change or updating should be notified to chief labor inspector Any person who indulges in behavior prohibited by this act would be liable to punishment under law.
No, not all State Government levies Professional tax.