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9.
Records
The
occupier of every shop or commercial establishment shall,
in the prescribed form and in the prescribed manner
–
-
keep
exhibited in the shop or establishment a notice
setting forth the close day,
-
keep
a record of the hours worked and the amount of leave
taken by, and of the intervals allowed for rest
and meals to every person employed about the business
of the shop or establishment and particulars of
all employment overtime shall be separately entered
in the record
-
keep
exhibited in the shop or establishment notices setting
forth the number of hours in the week during which
persons may in accordance with the provisions of
this Act, be employed
-
maintain
such other records and registers and display such
other notices as may be prescribed.
10.
Employer to furnish letters of appointment to employees
The
employer shall furnish every employee with a letter of
appointment. Such letters of appointment shall contain
the following and such other particulars as may be prescribed
namely.
- The
name of employer;
- The
name, if any, and the postal address of the establishment;
- The
name, father’s name and the age of the employee;
- The
hours of work; and
- Date
of appointment.
A
letter of appointment shall contain the following further
particulars
- the
rate of wages or salary,
- designation
or nature of work for which employed (whether employed
for clerical, supervisory, managerial, manual work
etc.) and
- other
concessions or benefits, if any, that may be special
to his appointment.
11.
Inspection of Records and calling for information
It
shall be the duty of every occupier of a shop or establishment
to produce for inspection of an Inspector, all accounts
or records required to be kept for the purpose of this
Act and to give any other information in connection
therewith as may be required.
Note:
Delhi shops and Establishment Act will apply in case
of persons working in Delhi. In respect of employees
working in other cities, the relevant Act will apply,
but the regulations will be more or less the same.
B.
Income Tax Act
Every
employer is responsible for deduction of tax at source
on salary income of its employees. Tax Account Number
(TAN) has to be obtained by every person responsible
for deduction of tax at source. It has to be applied
in Form No.49(B), in duplicate within one month from
the end of the month in which the tax was deducted.
The application is to be addressed to the Income Tax
Officer, TDS Circle and deposited at Mayur Bhawan, Connaught
Circus, New Delhi. TAN is required to be quoted in all
challans, certificates and returns etc.
C.
Employer’s obligations under Labour laws
Some
of the important obligations which an employer is required
to fulfil are as under:
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