Employee pension scheme, 1995 1.

DEFINITION Employees Pension Scheme is Pension Scheme for survivors, old aged and disabled persons. The earlier Family Pension Scheme, 1971 offered only one type of benefit, namely, survivors benefit, i.e. (payment of pension to widow/widower on death of the member in service. On the other hand, the new scheme caters for three types of contingencies : 1. Survivor Pension : If death occurs during service period. 2. Old Age Pension : Pension or Superannuation. 3. Permanent Disability : In the event of member suffering Pension permanent disability while in service.

2. CHARACTERISTICS In the scheme three scales of pensioners benefits have been offered according to the length of service. For service below 10 years Return of contribution on exit from employment - Table - D Example : Suppose a member exits from employment after four years of service his wage on exit is Rs. 4,000, (Return of contribution will be calculated as Rs. 4,000 x 4.18 of wages on exit) i.e., Rs. 16,720/Service above 10 years but below 20 years In the first instance pension will be calculated by applying the formula, i.e. Pensionable Salary X Pensionable service 70 Say, a member has done 18 years of pensionable service, Pensionable Salary determined as Rs. 4,000/- pension payable to him will be Rs. 1,029/Service over 20 years full pension according to the formula stated above. It is to be noted here that for rendering 20 years of pensionable service or more, members pensionable service shall in all cases be increased by adding 2 years. In other words, 20 years actual pensionable service will be treated as 22 years of pensionable service for calculation of pension. Special provisions for existing members special provisions have been made for calculation of pension in case of member who was a member of the ceased Family Pension Scheme 1971 and who has attained the age of 48 years on the 16th November, 1995 or a

2.1

2.2

2.3

2.4

member who has attained the age of 48 years but is less than 53 years on 16th November, 1995, member who has attained the age of 53 years or more on the 16th November, 1995. In the aforesaid cases the formula for calculating pension will be as follows 2.4 a. Member has not attained the age of 48 years on 16.11.1995: Pension is determined by the above formula; i.e., Pensionable Salary X Pensionable Service 70 for the period of pensionable service rendered from the 16th Nov. 1995 or Rs. 635/- whichever is more plus past service benefits as under :Sr. Years Of Past No. Service The Past Service Benefits payable on completion of 58 No. years of age on 16.11.95 Salary up to Rs. Salary more than Rs. 2,500/- p.m. 2,500/p.m. Up to 11yrs. Rs.80/Rs.85/More than 11 yrs. Rs.95/Rs.105/but up to 15 yrs. More than 15 yrs. Rs.120/Rs.135/Beyond 20 yrs Rs.150/Rs.170/-

1. 2. 3. 4.

Subject to a minimum of Rs. 800/- per month provided the past service is 24 years. If the members aggregate service is less than 24 years, Pension and the benefits computed as above will be reduced proportionately to a minimum of Rs. 450/- per month. 2.4.b Member has attained the age of 48 years but is less than 53 years on 16.11.1995 Pension as determined by the above mentioned formula; i.e. Pensionable Salary X Pensionable Service 70 for the period of service rendered form 16.11.1995 or Rs. 438/- per month whichever is more plus past service as laid down in Para 12(3) subject to a minimum of Rs. 600/- per month, in case the past service is 24 years. If it is less than 24 years, pension payable and the past service benefit taken

together shall be proportionately less subject to a minimum of Rs. 325/p.m. 2.4.c Member has attained the age of 53 years or more on 16.11.1995 Pension as determined by the above mentioned formula i.e. Pensionable Salary X Pensionable Service 70 for the period of service rendered form 16.11.1995 till the date of exit or Rs. 335/- p.m. whichever is more plus past service benefit as provided in para 12(3) subject to a minimum of Rs. 500/- p.m. (both together) in case past service period is 24 years. If it is less than 24 years pension payable and the past service benefit shall be proportionately lesser subject to a minimum of Rs. 265/- p.m.

3. EARLY PENSION ON CESSATION OF EMPLOYMENT Old age pension on account of superannuation/retirement is normally payable on attaining the age of 58 years. However, member can opt for taking earlier than 58 years on his exit from employment but under no circumstances pension will be payable before the age of 50 years. A member who desires to draw monthly pension from a date earlier than 58 years of age will be allowed to draw a monthly reduced pension. The amount of pension in such a case shall be reduced at the rate of 3% for every year the age falls short of 58 years.

4. SCHEME CERTIFICATE There are occasions when a member may leave employment and or may move from a covered establishment to an uncovered establishment before he reaches the date of superannuation, he may opt for a Scheme Certificate. The certificate will indicate his pensionable salary and the amount of pension due on the date of exit from employment. If the member is subsequently employed in a covered establishment. his pensionable service in the scheme certificate will be taken into account for working out his full pensionable service.

5. WIDOW PENSION 5.1 Widow pension is of three categories one of death of the member during service, second on the death of the member after leaving service but before attaining the age of 58 years and the third in case of death of the member after commencement of payment of monthly members pension. Widow pension on death of the member during the service is equal to monthly members pension. The essential conditions for grant of widow pension are as follows:The death of the member occurred while in service. The member has contributed at least one months contribution. The member had not attained the age of 58 years. The death of the member had taken place before the commencement of monthly members pension.

5.2 5.3 5.3a. 5.3b. 5.3c. 5.3.d.

Example 1: Mr. X, a worker in an establishment, became member of the Employees Pension Scheme on 2nd January, 1996. He died in February 1996 after a short illness. His wages at the time of death were Rs. 1,500/- p.m. He left behind his widow aged 22 years and a child aged 1 year What will be the widows pension in this case? It is confirmed that pension contribution for Mr. X was paid by the employer for the month of January 1996. Widows pension entitlement. (i) Pensionable service One month Pensionable salary Rs. 1500/Either (ii) Pension according to the formula : Pensionable Service X Pensionable Salary 70 i.e. 1 X 1500 12 70 = 1.78

Or (ii) Minimum pension payable as per para 16(2)(a)(i) of the Scheme - Rs. 450/- p.m. Or (iii) The amount indicated in-table C Rs. 718/- per month whichever is more. Since (iii) is more than (i) & (ii), Widow pension will be fixed at Rs. 718/- per month for life or remarriage of the widow, whichever is earlier. (iv) For the child, 25% of the widow pension will be granted as

monthly pension; i.e., 25% of Rs. 718 = Rs. 179.50 or Rs.180/- p.m., till 25 years of age. Example 2: Mr. Y joined Family Pension Scheme in January 1972. He died while in service, say, on 30 March, 1998. He was drawing a salary of Rs. Rs. 2,500/- p.m. from January, 97 till death. He had attained the age of 48 years at the time of his death. He left behind the widow, two sons - one aged 16 years, one 7 year and one daughter aged 20 years. What would be the widow pension and children pension, payable? (i) Mr. Y had done 26 years 3 months of pensionable service at the time of his death. In calculation of eligible service for pension, fraction of three months will be ignored as per, explanation to para 9(a) of the Scheme and thus eligible service will be taken as 26 years only. The average 12 months. salary at the time of his death was Rs. 2,500/Hence members monthly pension will be : Either Pensionable Service X Pensionable Salary 70 i.e. (i) 26 x 2500 = Rs. 928.57 or Rs. 929/- p.m. 70 Or (ii) In term of para 16(2)(a)(ii)Rs. 250/- p.m. 5.4 Children Pension. 5.4-i. The member left behind three children one daughter aged 20 years, one son aged 16 years and the other son age 7 years. To start with only the elder two, the daughter and the elder son will get pension. The daughter will get pension for 5 years by which time she will be 25 years for age after 5 years of the vesting of pension. After the daughter ceases to be the beneficiary, the youngest child, then age 12 years, will start receiving pension till the age of 25 years. 5.4- The amount of children pension will be @ 25% of widow pension for ii. each of the two children. Viz. 25%+25% of Rs.1,087 or Rs. 272+Rs. 272 for two children.

6. WIDOW PENSION AFTER COMMENCEMENT OF MONTHLY PENSION

6.1 In case of death of the member after vesting of pension, the amount of widow pension is payable @ 50% of the monthly members pension subject of minimum of Rs. 250/- p.m. for example. Mr. Z a pensioner, dies at the age of 66 years leaving behind his widow aged 62 years. Mr. Z drawing pension @Rs. 1000/- p.m. The widow pension in this case will be Rs. 500/p.m. 6.2 In case the member leaves behind any child less than 25 years of age, children pension is payable for each equal to 25% of the widow pension subject to a minimum of Rs. 115/p.m.

7. COMMUTATION OF PENSION (This facility is available three years after the commencement of the scheme, i.e. w.e.f. 16th November 1995.) The member may commute one-third of his monthly pension. The commuted value shall be 100 times the monthly pension. Balance Pension shall be paid on monthly basis. He may also opt for return capital u/p 13 of the EPS of the balance pension payable.

8. OPTION FOR RETURN OF CAPITAL The member may opt to draw revised pension and avail of return of capital under any one of the three alternatives as per the table shown u/p 13 of the scheme.

Employees Provident Fund & Miscellaneous Provisions Act, 1952 Applicability i) Every establishment which is a factory engaged in any industry specified in Schedule 1 and in which 20 or more persons are employed and ii) Any other establishment employing 20 or more persons which Central Government may, by notification, specify in this behalf. (Infancy period of 3 years has been withdrawn by ordinance w.e.f.22-9-97) iii) any establishment employing even less than 20 persons can be covered voluntarily u/s 1(4) of the Act.

Eligibility Any person who is employed for work of an establishment or employed through contractor in or in connection with the work of an establishment.

Benefits Employees covered enjoy a benefit of Social Security in the form of an unattachable, unwithdrawable (except employees and employers contribute equally throughout the covered persons employment. This sum is payable normally on retirement or death. Other Benefits include Employes Pension Scheme and Employees Deposit Linked insurance Fund.

Penal Provisions Liable to be arrested without warrant being a cognisable offense. Defaults by employer in paying contributions or inspection/ administration charges attract imprisonment up to 3 years and fines up to Rs. 10,000 (S.14.) For any retrospective application, all dues have to be paid by employer with damages up to 100% of arrears.

Benefits at a glance 1. 2. Advance for Purchase of Dwelling Site. Advance for Purchase of Dwelling House/flat.

3. Advance for Construction of a House. 4. Advance for Repayment of housing loan to State Govt. housing board or any other govt. recognised housing finance body. 5. Advance for IIIness viz. Hospitalisation for more than month, major surgical operations or suffering from TB, leprosy, paralysis, cancer, heart ailment etc. 6. Advance for Marriage of Self/Son/Daughter/Sister/Brother. 7. Advance for Post MatriculationEducation of Son/Daughter. 8. Advance for Damage to the property Due to Natural calamity (Flood Riot/Earthquake). 9. Advance for Member affected by cut in the supply of electricity. 10. Advance for Member who is physically handicapped. [ A member employee can also withdraw full amount standing to his credit. in fund (para 69).....] a) on Resignation. b) On Retirement from the service on attaining the age of 58 yrs. c) on Retirement on account for permanent or total incapacity to work. d) immediately before Migration from India for permanent settlement abroad or for taking up employment abroad. e) on Termination due to voluntary retirement Scheme, retrenchment, closure of the factory/establishment.

EMPLOYEES STATE INSURANCE ACT, 1948

Applicability

1) All factories excluding seasonal factories employing 10 or more persons and working with electric power. 2) All factories excluding seasonal factories employing 20 or more persons and working without electric power. 3) Any establishment which the Government may specifically notify as being covered. 4) Shop employing 20 or more persons. Note: As soon as the above conditions are fulfilled the employer should furnish the details in Form-01 to ESI office for registration under the ESI Act, 1948 & Obtaining of the employers Code No.

Eligibility

1) Any person employed for wages (up to Rs. 6,500) in or in connection with the work of a factory or establishment end. 2) Any person who is directly employed by the employer in a factory or through his agent on work which is ordinarily part of the work of the factory or incidental to purpose of the factory.

Benefits

1) Free medical treatment is offered to covered employees at hospital and dispensaries run by the ESI Corporation. 2) About 7/12th of employees normal wage will be payable to him by ESI during sickness. 3) Maternity benefit for 12 weeks of which not more than 6 weeks should be preceding confinement. 4) Injury during/in course of employment resulting in temporary/permanent disablement entitles the covered employee to a regular payment to substitute his lost wages. 5) Death during course of employment entitles specified dependents to a regular payment. 6) One time payment of Rs. 1,500 to help meet funeral expenses.

Penal Provisions

1) For employees contribution : Imprisonment for minimum 2 yrs. to maximum 5 yrs. and/or fine of Rs. 25,000/- . 2) For employers contribution : Imprisonment for minimum 6 months to maximum 3 yrs. and/or fine of Rs. 10,000/- . BENEFITS AT A GLANCE Contributory Duration Rate To Whom Conditions Payable 1} a) Sickness I.P. Should work 91 days in any As per S.B.R. Only to the Benefit. for wages for 78 two consecutive insured person days in the B.P. corresponding C.P.(wef 19-998). b) Extended Continuous 124 days which 25% Above Only to the sickness benefit employment for may be extended S.B.R. insured person for long term the period of two upto 309 days in diseases like TB, years. specified chronic leprosy, etc. cases during a period of three yrs. c) Enhanced Same as for 7 days for Twice the S.B.R Only to the sickness benefit Benefit (a)above vasectomy & 14 insured person (for under-going days for sterilization tubectomy operation for extended in family planning) cases of postcoperative complications etc. 2}Disablement No Conditons In case of a) For temp. Only to Benefits temporary disablement the injured 40% (employment disablement: as above person S.B.R injury) long as incapacity lasts & in case of permenant disablement: for life time. EXPLANATION: Where more injuries than one are caused by the same accident, the rate of benefit payable under clauses (c) & (d) shall be aggregated but not so in any case as to exceed the FULL RATE and in cases of disablement not covered by clauses (a), (b), (c) & (d) at such rate, not exceeding the FULL RATE, as may be provided in the regulations. 3}Dependents No condition To the WIDOW/S 3/5 of the FULL RATE, if there are Benefit during life time 2 or more widows, the amt. (employment until remarriage. payable to the widows shall be injury) To the legitimate divided equally between the or adopted widows. SON/S until he 2/5 of the FULL RATE, if there are Benefits

attains the age of 18yrs.

2 or more sons, the amt. payable to the sons shall be divided equally between the sons. Subject to a min of Rs. 14/To Whom Payable

Benefits

Contributory Conditions

DurationRate

To the legitimate or -----do----adopted unmarried Daughter/s until she attains the age of 18 yrs. or until marriage, whichever is earlier, In case the deceased person does not leave a widow or legitimate or adopted child. D.B. shall be payable to... a) Parent or grand 3/10th of the parent, for life FULL RATE b) Any other male 2/10th of the dependent, until FULL RATE he attains the age of 18 yrs. c) Any other female -----do----dependent, until she attains the age of 18 yrs. Or until marriage whichever is earlier. N.B. An insured person whose PERMANENT DISABLEMENT has been assessed as final and who has been awarded permanent disablement benefit at a rate not exceeding Rs. 1.50 per day may apply for a lumpsum payment and such amount shall be determined by multiplying the daily rate of permanent disablement benefit by the figure indicated in Co. 2 of the Schedule III of the Regulations. Benefits Contributory Duration Rate To Whom Conditions Payable 4}Maternity Payment of 12 weeks of Twice S.B.R. Only to the Benefits contribution for which not more Subject t o min insured 70 days in one or than 6 weeks of Rs.20/- p.d. person. two consecutive can precede the periods. expected date of confinement. 6 weeks for Medical bonus miscarriage or of Rs.250/for medical where ESI termination of facility is not pregnancy available. Additional payment for one month for

5}Medical Insured Benefit

No Condition

6}Funeral Expenses

No condition (i.e.merely by virtue of being an insured person)

Complications (pre or post) arising out of Pregnancy From the date of Full Medical entry of an care including employee into an hospitalisation insurable employment so long as he remains in insurable employment and three after for certain additional period One time lump Not more than sum payment Rs. 1,500/-

Person as well as his/ her Family Members as defined u/s 2(11) of the Act.

7}Rehabilitation No condition Allowance

For each day of which I.P. remains admitted in Artificial Limb Center for fixation, repair or replacement of artificial limb. 8}Medical No condition but Till the date on Medical Benefit Benefit to an. I.P. has to which an I.P. insured pay Rs. 10/- pm would have persons who in lump sum for attained the age ceases insurable one year in of employment on advance every superannuation account of year. permanent disablement. 9}Medical 1) Insurable Till the time ----Benefit to retired employment yearly Insured Period for a period of 5 contribution is years paid to the and Concerned

To the eldest surviving member of the family of the deceased I.P. Or to the person who actually incurs the expenditure on the funeral of an I.P. Same as at Only to the 1(a) Up to Rs. 15 I.P. L for Rehabilitation.

IP and spouse.

Insured person and his spouse

2) Payment of Office of the Office of the Corporation. Contribution @ Rs. 15/PM in lump sum for one year in advance, each year.

OTHER BENEFITS

Supply of special aids : Insured persons and members of their families are provided artificial limbs, hearing aids, artificial dentures, spectacles (for insured person only) & artificial appliances like spinal supports, cervical collars, walking callopers, crutches, wheel chairs and cardiac pace makers, dialysis/dialysis with kidney transplant etc. as part of medical care under the ESI Scheme. RECORDS TO BE KEPT READY FOR ESI INSPECTION

1. Attendance Register/Muster Roll. 2. Salary/Wage Register/Payroll. 3. EC (Employees & Employers Contribution) Statement. 4. Employees Register U/R 32 (Form 7). 5. Accident Register U/R 66. 6. Return of Contribution (RC-Form 6). 7. Return of Declaration Forms (RDF - Form 3). 8. Receipted Copies of Challans. 9. Books of Account viz Cash/Bank, Expense Register, Sales/Purchase Register, Petty Cash Book, Ledger, Supporting Bills asnd Vouchers, a/w Delivery Challans (if any).

Minimum Wages Act, 1936

Applicability Any person who directly or through another person, whether for himself or for any other person employs one or more employees in any scheduled employment in respect of which minimum rates of wages have been fixed under this Act.

Eligibility Any person who is employed for hire or reward to do any work in a scheduled employment and includes an outdoor worker to whom any articles or materials are given for either doing some work either at home or at any other premises.

Benefits The Act prescribes the minimum rates of wages payable to employees for different scheduled employment for different class of work and for adults, adolescents, children and apprentices depending upon different localities.

Penal Provisions Imprisonment up to 6 months and/or fine up to Rs. 500 is imposable for contravention.

Payment of Bonus Act, 1965 Applicability (a) Every factory (as def. in Factories Act), & (b) Every other establishment in which 20 or more persons (less than 20 but 10 or more if appropriate Govt. notifies) are employed on any day subject to certain exemptions. ii) Employees' drawing remuneration of Rs. 3,500/- or more and those who have worked for less than 30 days are not eligible to receive bonus under the Act. iii) Bonus to be paid within eight months from the expiry of the accounting year.

Eligibility i) Every person (other than an apprentice) drawing salary up to RS 3,500 per month. Ii) Every person drawing salary between RS 2,501/- and RS 3,500/- per month. The bonus payable to him is to be calculated as if his salary were RS 2,500/- p.m.

Benefits i) Subject to other provisions : Minimum bonus shall be 8.33% of salary/wages earned or RS 100 whichever is higher. Ii) If allocable surplus exceeds the amount of minimum bonus, then bonus shall be payable at higher rate subject to a maximum 20% of salary/wages. Iii) Computation of bonus is to be worked out as per Schedule I to IV of the Act. Penal Provisions Imprisonment up to 6 months and or fine up to RS 1000/-.

Payment Of Gratuity Act, 1972

Applicability

1. Every factory (as defined in Factories Act), mine, oilfield, plantation, port and railway. 2. Every shop or establishment to which Shops & Establishment Act of a State applies in which 10 or more persons are employed at any time during the year end. 3. Any establishment employing 10 or more persons as may be notified by the Central Government. 4. Once Act applies, it continues to apply even if employment strength falls below 10.

Eligibility

1. Any person employed on wages/salary. 2. At the time of retirement or resignation or on superannuation, an employee should have rendered continuous service of not less than five years, 3. In case of death or disablement, the gratuity is payable, even if he has not completed 5 years of service.

Benefits

1. The quantum of gratuity is to be computed at the rate of 15 days wages (7 days wages in case of seasonal establishments) based on rate of wages last drawn by the employee concerned for every completed year of service or a part thereof exceeding 6 months. 2. The total amount of gratuity payable shall not exceed the prescribed limit. 3. In case where higher benefit of gratuity is available under any gratuity scheme of the Co., the employee will be entitled to higher benefit

Calculation of Gratuity

1. Gratuity = Monthly Salary x 15 days x No. of yrs. of service 26

2. Max. Gratuity payable under the Act is Rs. 3,50,000/- (w.e.f. 24-91997)

Penal Provisions Nonpayment of gratuity payable under the Act is punishable with imprisonment up to 2 years (minimum 6 months) and/or fine up to RS 20,000/-. Other contravention/offenses attract imprisonment up to 1 year and/or fine up to RS 10,000.

Payment Of Wages Act, 1936

Applicability i) Every person employed in any factory, upon any railway or through subcontractor in a railway and a person employed in an industrial or other establishment. ii) The State Government may by notification extend the provisions to any class of person employed in any establishment or class of establishments.

Eligibility Every person who is employed in any of the above mentioned establishments and who is drawing less than Rs. 1,600 per month.

Benefits : the Act prescribes for i) The regular and timely payment of wages (on or before 7th day or 10th day after last day of the wage period in respect of which the wages are payable) ii) Preventing unauthorised deductions being made from wages and arbitrary fines.

Penal Provisions Penalties are from Rs. 200-1000. Repeat offenses attract 1 to 6 months imprisonment and fine from Rs. 500-3000. Delay wage payments attract penalty of Rs. 100 per day of delay.

Workmen's Compensation Act, 1923

Applicability Employer includes any person whether incorporated or not and any agent of employer and when services are temporarily lent or let on hire to another person, then means such other person.

Eligibility Any workman who is injured by accident arising out of and in the course of his employment in specified list of employment contracts any disease specified therein as an occupational disease peculiar to that occupation.

Benefits: Amount of compensation shall be payable by the employer i) Where death results from injury 40% of monthly wages x relevant factor or Rs. 20,000/- whichever is more. ii) Where permanent total disablement results from the injury 50% of monthly wages x relevant factor or Rs. 24,000/- whichever is more (relevant factor depends upon the age of a workman) iii)Where permanent, partial disablement or temporary disablement results from injury as per prescribed schedule.

Penal Provisions Any contract by a worker waiving his right to be compensated under this Act is null and void. Compensation should be paid earlydelay beyond 1 month attract interest @ 6% p.a. and penalty of up to 50% of the compensation. Certain other offenses attract fine up to RS 5,000.

Act Person Responsible 1. Payment of Every Person who was in Bonus Act, charge and was responsible 1965. to the Company 2. Payment of The person who has the Gratuity ultimate control over the Act,1972 affairs of the establishment or where such affairs are entrusted to any other person, whether called a Manager, Managing Director & by any other name such person. 3. Payment of Whoever is responsible for Wages Act, the payment of wages to an 1936 employed person.

Penal Provisions Imprisonment for six months or with fine of Rs.1,000 or with both. Imprisonment for minimum 6 months and maximum one year or with fine up to Rs. 20,000 or with both.

Varied punishments with fine ranging from two hundred rupees to one thousand Rupees, depending on the violation of concerned provisions. 4. The Person owning or having For first, second or Bombay charge of business of an subsequent offenses, fine of Shops and Establishment, and includes a Rs. 100/- which may extend Establishments Manager, agent or other to Rs. 1500/-. Act, 1948 persons acting in the General Management or control of an establishment. 5. The Every employer. (Employer Fine up to five hundred Workmen's means body of persons) rupees Compensation Act, 1923 6.The The Owner of an Industrial Five thousand rupees and in Industrial Establishment. the case of a continuing Employment offenses with a further fine Standing which may extend to two Order Act. hundred rupees for every 1946 day. 7. The The person who has the Imprisonment which shall not Maternity ultimate control of the affairs be less than three months but Benefit Act, of the establishment or where which may extend to one year 1961 the any other person, and with fine which shall not whether called Manager, be less than two thousand Managing Director or rupees.

Managing agent, such person.

8. The Minimum Wages Act, 1948 9. The Motor Transport Workers Act, 1961

10. The Industrial Disputes Act, 1947

11. The Apprentices Act, 1961

12. The Contract Labour Act, 1970 13. The Employees Provident Funds and Miscellaneous Provisions Act, 1952.

The Manager of the Factory in Factories or in any other case any person responsible to the owner for the supervision and control of employees. If the Commissioner is attributable to any neglect on the part of any Director, Manager, or any Officer of the Company, such director, manager or officer shall be liable. Every Director, Manager Secretary or other Officers or person concerned with the Management thereof, unless he proves that the offenses was committed without his knowledge and consent. Any person who employs person to do any work and includes any person entrusted with the supervision and control of employees in such establishment. Director of the Company unless he proves that the offenses was committed without his knowledge. Director of the Company

Imprisonment for six months or with fine which may extend to five hundred rupees or with both. Punishment varies with imprisonment which may be for one month or three months or with fine, depending on the violation of concerned provision. Punishment varies depending on the violation of concerned provisions. Imprisonment for six months or one year and fine of Rs. 1000 and Rs. 5,000 as the case may be. Imprisonment for six months or with fine or with both.

Imprisonment for three months or with fine of Rs. 500 or with both. Imprisonment up to five years.

14. The Employees, State Insurance Act, 1948 15. The Factories Act, 1948

In a Factory, the owner or Occupier, In any other case, the person responsible for the supervision and Control of the Establishment. The occupier and manager of the Factory years or with fine (Occupier means the Director of the Company).

Imprisonment for one year or six months according to the violation of concerned provision and with fine. Imprisonment for two years or with fine which may extend to one lakh rupees or with both and if the contravention is continued with a further fine which may extend to one thousand for each day.