#What is bocw act in hindi code

Thus, the Court held that BoCW Act is applicable to those establishments registered under the Factories Act wherein construction work is being undertaken. The court adopted a purposive interpretation and held that establishments under the Factories Act employing construction workers in the construction of factory premises would not fall under the exclusion provided under the Building and Other Construction Workers (Regulation of Employment and Conditions of Service) Act, 1996. The Apex court held that workers constructing a factory would not be understood as workers within Section-2(l) of the Factories Act and would not be entitled to the benefits therein. The landmark judgement of the Supreme Court in the case of Lanco Anpara Power Limited v State of Uttar Pradesh rendered in 2016 cleared the air with regards to the applicability of the BoCW Act to premises which are registered under the Factories Act, 1948.

Definition of Building and Other Construction Work

#What is bocw act in hindi code

We shall now compare the scheme provided in the BoCW Cess Act to that under Chapter-VIII of the Code on Social Security, 2020 read with the draft Central Rules for the same, to understand the changes that have been brought about. The above is a general overview of the manner in which BoCW Cess is paid based on the Central rules pertaining to the same. The amount collected shall be transferred to the Building and Other Construction Workers Cess Board within thirty days of its collection. Where the project exceeds one year, cess shall be paid within thirty days of completion of one year from the date of commencement of work and every year thereafter, at the notified rates on the cost of construction incurred during the relevant period. In this manner, the cess shall be paid by the employer within thirty days of completion of the construction project or within thirty days of the date on which the assessment of cess payable is finalized, whichever is earlier. Due to the onset of COVID-19 the return under the BoCW Cess Act was made part of Unified Online Annual Returns for the year 2019. The same would be assessed on the basis of an annual return that must be submitted in Form-XIV on the Shram Suvidha Portal. Under Section-3(1) of the BoCW Cess Act the limits for the rate of cess are fixed between one and two per-cent of the cost of construction incurred by an employer. It levies a cess on the employer in relation to building and other construction work that is calculated on the basis of the cost of construction. Currently, the law governing social security for building and other construction workers is the Building and Other Construction Workers’ Welfare Cess Act, 1996, often termed the BoCW Cess Act.