High-Yield Revision Digest
Statutory Sections & Landmark Case Laws
Last-Minute Memory Digest
Quick-lookup revision cheat sheets for Central Labour Laws, Landmark Supreme Court Judgments, and Accounting/Auditing Standards (AS/SA).
Employees' Provident Funds & MP Act, 1952
Section 2(f)
Definition of Employee
Includes contract labour and casual workers engaged through contractors.
Section 7A
Determination of Moneys Due
Quasi-judicial inquiry with CPC Civil Court powers to assess employer dues.
Section 7B
Review of 7A Orders
Application within 45 days based on discovery of new evidence or clerical error.
Section 7Q
Interest Payable by Employer
Simple interest @ 12% per annum from the date amount became due until payment.
Section 8B–8G
Recovery Proceedings
Issuance of Certificate, attachment/sale of movable & immovable property, arrest.
Section 14B
Power to Recover Damages
Levy of punitive damages up to 100% of arrears for delayed remittance.
Employees' State Insurance Act, 1948
Section 2(9)
Definition of Employee
Wage ceiling currently ₹21,000 per month (₹25,000 for persons with disability).
Section 46
Six Statutory Benefits
Sickness, Maternity, Disablement, Dependants', Medical, Funeral expenses.
Section 75
Employees' Insurance Court (EI Court)
Adjudication of disputes regarding contributions, claims, and medical benefits.
Rates
Current Contribution Rates
Employer: 3.25% of wages; Employee: 0.75% of wages (Total: 4.0%).
Industrial Disputes Act, 1947 & IR Code 2020
Section 2(j)
Definition of Industry
Triple test: Systematic activity, employer-employee cooperation, production of goods/services (Bangalore Water Supply).
Section 2(kkk)
Definition of Lay-off
Failure/refusal to employ due to shortage of power, raw materials, or machine breakdown.
Section 2(oo)
Definition of Retrenchment
Termination of workman for any reason whatsoever, excluding superannuation, voluntary retirement, and expiry of contract.
Section 25F
Conditions for Retrenchment
1 month notice (or pay in lieu) + 15 days average pay for every completed year of service.
Section 25N/25O
Prior Permission for Closure/Retrenchment
Establishments with 100+ workers (300+ under IR Code 2020) need prior government permission.
Payment of Gratuity Act, 1972
Section 4(1)
Gratuity Eligibility
Continuous service of not less than 5 years (except in case of death or disablement).
Section 4(2)
Gratuity Calculation Formula
Gratuity = (15 × Last Drawn Basic + DA × Completed Years) / 26.
Section 4(3)
Maximum Gratuity Limit
Statutory ceiling of ₹20,00,000 (Twenty Lakhs).