Illustrative List of Legislations that may be brought under the ambit of Labour Audit :
| S.No. | Name of the Legislation | Certificates to Cover |
| 1 | Payment of Wages Act, 1936 | • Annual Certificate that the wages were paid in accordance with the Act.
• Number of employees in the establishment who are governed by the Act. • No deduction from wages has been made other than those authorised under the Act. • Wage Period. |
| 2 | Payment of Bonus Act, 1965 | • Determination of Available and Allocable Surplus and correctness of Computation.
• Timely payment of bonus. • Eligible persons are paid bonus • Whether the company paid minimum or maximum bonus. |
| 3 | Provident Funds and Miscellaneous Provisions Act, 1952 | • Timely deposit of Employer and Employee’s dues with Provident Fund Provisions Act, 1952 Commissioner/Trust.
• Reporting of cases where proceedings under the Act have been initiated against the Directors for recovery of dues. • If the Employer has created its own trust, whether the terms of trust are more beneficial than those provided under the trust? Whether conditions imposed by PF Commissioner for the creation of Trust is satisfied? |
| 4 | Payment of Gratuity Act, 1972 | • Whether liability for gratuity has been provided for in the Accounts or not?
• Whether the company has formed any trust that would take care of the liability arising out of gratuity. • Number of claims during the year for the payment of gratuity and time taken for settlement. • Whether the Gratuity has been paid in accordance with the provisions of the Act? • Whether any dispute exists against the company against the payment of gratuity ? If so, details thereof. |
| 5 | Industrial Disputes Act, 1947 | • Certification that any industrial dispute arose during the year or not and manner of settlement of the same. Whether the dispute resulted in any closure of factory/strike/lockout and if so the period therefor.
• Was there any reference of dispute to Arbitration under section 10-A of the Act and results of such reference? • Whether the industry has adopted any unfair labour practice. • Name of the Protected workmen. Whether or not the industry is declared as Public Utility Services. |
| 6 | Trade Unions Act, 1926 | • Number of Registered Trade unions in operation in the factory and its affiliations to any All India Organisations of Trade Unions. |
| 7 | Minimum Wages Act,1948 | Whether the company is paying the wages in accordance with the provisions of the Act. |
| 8 | Employees’ Compensation Act, 1923 | • Fatal Accidents to be reported.
• Time taken for payment for compensation. Disputes on settlement of compensation to be reported. • Any case of Occupational Disease reported in the factory or establishment. • Insurance Cover for meeting the liability. • Pending Disputes under the Act and its nature along with a note on liability accepted by the Employer. |
| 9 | Factories Act 1948 | • Whether the factory is registered or not? If so, registration number of the factory be given.
• Item of manufacture. • Whether hazardous industry or not if so steps suggested by appropriate government for safety has been complied with in toto. • Whether Chapter IV on Safety has been complied with or not. • Whether Chapter V on Welfare has been taken care of. • Whether working hours are in accordance with the provisions of the Act. • Maintenance of proper records of Attendance and Leaves. • Provisions relating to employment of women, young persons etc. are duly complied with. |
| 10 | Contract Labour (Regulation and Abolition) Act, 1970 | • Whether the factory/establishment is covered by the provisions Contract Labour (Regulation and Abolition) Act, 1970
• Whether the factory/establishment has duly submitted all returns to the Commissioner/Regional Commissioner as per the provisions of the Act, Rules and Regulations made in this behalf. • Whether the establishment has duly applied for and obtained the certificate of registration before the employment of any contract labour. • Whether all the contractors engaged by the establishment to supply workmen do posses valid licence. |