· PAYMENT

- Section 43 – Responsibility for Payment of Dues

Every employer is responsible for payment of all dues payable to employees under the Code.

Primary liability is on the employer; in case of default, the legally responsible entity of the establishment becomes liable.

- Section 44 – Undisbursed Dues (Death or Unknown Whereabouts)

Applies when dues cannot be paid because:

• Employee has died, or
• Employee’s whereabouts are unknown.

Payment mechanism - Pay to the nominee, or If there is no nominee, deposit with the prescribed authority.

Once payment is made to the nominee or deposited with the authority, the employer is fully discharged from liability.

- Section 45 – Claims and Procedure

1. Appointment of authority -Appropriate Government may appoint one or more authorities to decide claims.

2. Powers of authority - The authority may:

• Award the claim amount,
• Grant compensation up to 10 times the amount due,
• Decide disputes within 3 months.

3. If employer fails to pay:

• Authority issues a certificate to the Collector/District Magistrate.
• Recovery is made as arrears of land revenue.

5. Common application -One application may cover multiple employees.

6. Limitation - Claim must be filed within 3 years. And Delay may be condoned for sufficient cause.

7. Civil court powers- Authority has powers similar to a civil court regarding:

• Taking evidence,
• Summoning witnesses,
• Compelling production of documents.

- Section 46 – Reference of Disputes

Certain disputes are treated as industrial disputes, such as:

• a. Fixation of bonus
• b. Eligibility for bonus
• c. Applicability of bonus provisions to public sector establishments

- Section 47 – Presumption of Accuracy

1. Where proceedings are before: Authority, Appellate Authority, Tribunal, Arbitrator, and the employer is a company or corporation: Audited balance sheet and profit & loss account may be presumed to be accurate. The employer need not prove their correctness again.

Exception- If the authority doubts the accuracy, it may:

• Seek further explanation,
• Verify the accounts,
• Take necessary steps for examination.

2. Employees may also raise objections regarding financial statements.

- Section 48 – Audit of Accounts

1. If employer’s accounts are audited by a qualified auditor under the Companies Act:

• They enjoy the presumption of accuracy under Section 47.
• If authority considers audit necessary, it may order the employer to get the accounts audited within a specified time.

2. If employer fails:

• Authority may get the accounts audited itself,
• Appoint its own auditor.

3. Expenses: Determined by the authority and Payable by the employer.

- Section 49 – Appeal

1. Any aggrieved person can appeal against an order passed U/s 45(2), appeal lies Before a period authority appointed by appropriate government. Appeal must be filed within 90 days from date of order. Appeal can be accepted after 90 days if sufficient cause for delay.

2. Appointed by government - appellate authority. Officer at least one rank higher than authority under section 45.

3. Appellate authority must hear both parties and decide. Appeal should be disposed within 3 months.

4. If any dues remain stable as per appellate order, authority under section 45 will recover the amount.

- Section 50 – Records, Returns and Notices

1. Registers to be maintained - Employer must maintain:

• Employee details
• Muster roll
• Wage register
• Other prescribed particulars

2. Notice to be displayed

• Abstract of the Code,
• Category-wise wage rates,
• Wage period,
• Date and time of wage payment,
• Details of Inspector-cum-Facilitator.

3. Wage slips - Employer must issue wage slips in the prescribed manner.

4. Exception - May not apply to certain very small agricultural or domestic employments (as prescribed).

- Section 51 – Appointment and Powers of Inspector-cum-Facilitator

1. Appointment - Appointed by the Appropriate Government through notification.

Jurisdiction may be:

• State-wide,
• Area-specific,
• Establishment-specific.

2. Inspection scheme - Government may provide:

• Web-based inspections,
• Electronic submission of information,
• Random selection of establishments.

3. Inspector-cum-Facilitator is a public servant.

4. Functions

• Advisory role - Advise employers and employees regarding compliance.
• Inspection role -Conduct inspections and detect violations.

5. Powers - Inspector-cum-Facilitator may:

• Examine persons present in the establishment.
• Require information.
• Search, seize, inspect, or copy records.
• Report defects and legal violations.

6. Persons required to furnish information are legally bound to do so.

7. Procedure for search and seizure is governed by the Code of Criminal Procedure (CrPC).