All establishments (excluding those under Factories Act) with 2 or more employees.

• Employee: ₹0.75/month

• Employer: ₹2.25/month

  Due Date: 15th January every year.

• Penalty: ₹5,000 to ₹50,000 + prosecution under relevant rules.

All establishments with 10 or more employees.

• Employee: ₹34

• Employer: ₹68

  (Total ₹ 102 per month)

• 1st contribution: by 31st July

• 2nd contribution: by 31st January

• Penalty up to ₹500 per defaulting employee.

All labour laws mandate proper record-keeping, display of abstracts, and submission of returns on time. Non-compliance can lead to penal consequences, cancellation of licenses, and reputational damage.