There is no such specific requirement for reporting Salary/Wage details to the authorities. However, Section 4 & 6 of the Maharashtra State Tax on the Profession, Trade, Calling, and Employment Act, 1975, require employers to deduct the tax payable under the Act and file a monthly return with salary details. This tax must be deducted from the salary or wages of any person employed. (https://www.mahagst.gov.in/en/act/5)
1. Is there any requirement for reporting salary/wages details to the government by Mumbai-based companies
Other relevant acts, such as the Payment of Wages Act, 1936, the Minimum Wages Act, 1948, and the Maharashtra Shops and Establishments Act, 2017 require employers to maintain records of wages, working hours, leave, and other employment details. These records should be available for inspection whenever require by labour officers.
2. Other Major HR-Related Filing Requirements
a. Registration of Establishments under the Maharashtra Shops and Establishments Act 2017: Section 6 of the Maharashtra Shops and Establishments Act, 2017 requires every employer of an establishment, within a period of sixty days from the date of commencement of this Act or the date on which the establishment commences its business, to submit an online application in a prescribed form for registration to the Facilitator of the local area concerned. This submission must include the required fees, self-declaration, self-certified documents, and details of the establishment. https://www.indiacode.nic.in/bitstream/123456789/19710/1/201761.pdf
b. Section 26 & Rule 27 of the Maharashtra Shops and Establishments Act 2017: Section 26 & Rule 27 of the Maharashtra Shops and Establishments Act requires every employer of an establishment to upload an online Annual Return in Form ‘R’ on the government website within two months of the year ending on 31st December. A printed copy of the same may be furnished as and when demanded by the Facilitator. https://lj.maharashtra.gov.in/Site/Upload/Acts/H%20693.pdf
c. Employees’ Provident Fund and Miscellaneous Provisions Act, 1952: This Act requires every employer to contribute to the Employees’ Provident Fund (EPF) and maintain records of wages and contributions. Monthly returns detailing the wages and EPF contributions of employees must be filed online with the EPFO through the Electronic Challan cum Return (ECR).
d. Maharashtra State Tax on Professions, Trades, Callings, and Employments Act, 1975: Under this Act, employers must deduct professional tax from employees’ wages and maintain records of these deductions. Monthly returns must be filed with the Professional Tax Department, detailing the deductions made, taxes paid, and wages. https://www.mahagst.gov.in/en/act/5
e. Employees’ State Insurance Corporation (ESIC): All establishments covered under the ESI Act and employing more than 10 employees who earn wages up to Rs.21,000 per month (Rs.25,000 for employees with disabilities) must register with the ESIC and contribute towards the ESI scheme. Returns are to be filed with the government twice a year, ending on 11th November and 11th May. https://cleartax.in/s/esic
f. Income Tax (TDS on Salaries): Employers must deduct tax at source (TDS) from employees’ salaries and deposit it with the government by the 7th of the following month. Additionally, they must file Form 24Q quarterly, detailing the TDS deducted for that period.
g. The Sexual Harassment of Women at Workplace (Prevention, Prohibition and Redressal) Act, 2013: Section 21 of the POSH Act mandates that the Internal Committee (IC) shall prepare an annual report and submit it to the employer and the District Officer. The report should include the number of complaints received, the number of complaints disposed of, the number of cases pending for more than 90 days, the number of workshops or awareness programs carried out, and the nature of action taken by the employer. https://doe.gov.in/files/inline-documents/DoE_Prevention_sexual_harassment.pdf
