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Discover the statutory compliance requirements of the Building and Other Construction Workers (RE & CS) Act, including registration, returns, and penalties.

Building and Other Construction Workers (RE&CS) – BOCW Act :- Statutory Compliance

Applicability:-

a) Every establishment which employs, or had employed on any day of the preceding 12 months, 10 or more building workers in any building or other construction work.

b) Every establishment had obtained a license for registration under the Factories Act, the BOCW Act will not be applicable.

It does not include any person employed in a managerial or administrative capacity; or employed in a supervisory capacity draws wages exceeding 1600/- per month.

Return:- Annual

Due Date:- 1st February 2023

Note:- Common Annual Return under different acts can also be filed through Shram Suvidha Portal after the registration on the website.

Compliances:-

a) Every employer shall, send to the Secretary a consolidated return containing the particulars of the building workers entitled to be registered showing their basic wages, allowances, and the amount being spent for the free supply of food, if any.

b) Every employer shall send to the Secretary a return in Form No.XXX.

c) Every employer shall furnish to the Secretary in Form No. XXXI particulars regarding the branches, Directors, Managers, Occupiers, Partners, person/persons who has/ have the ultimate control over the affairs of his establishment.

d) The employer has to obtain registration certifiacte for the establishment within 60 days from the date of commencement of the work.

e) Display of Abstract of Act & Rule and other required detatils to be exhibited on the Notice Board is mandatory. Display of Registration Certificate is mandatory at the premises. Display of Health & Safety Policy is mandatory at the premises.

f) 1% of the construction bill or cost of construction incurred by the employer to build construction is equal to the amount of cess and the same amount is deposited to the welfare board.

As per Ease of Compliance Rules, Common Registers to be maintained either electronically or otherwise and used for the purposes of the aforesaid act.

Form A, Form B, Form C & Form D has notified accordingly in place of Form XV, XVI, XVII, XIX, XX, XXI & XXII as per BOCW Act.

Benefits:-

a) The BOCW Welfare board works for immediate assistance in case of accident (up to 5lac), disability (up to 5lac), pension, death benefit (up to 60k), loan & advances, Group Insurance scheme, maternity benefits, education of children etc.

Penalty for Non-Compliance:-

a) Imprisonment for a term which may extend to 3 months, or with fine which may extend to Rs.2000/-, or with both who fails to give notice of the commencement of the building or other construction work.

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Author – CA Gaurav Agrawal, Kishore Gupta & Co, Chartered Accountants in Practice from Central Delhi and can be contacted at [email protected] & Mobile Number 9711033545.

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Author Bio

I'm the Fellow Member of ICAI & ICSI both fraternity and I'm responsible for all Indian and Foreign clients in my firm as a Managing Partner. I'm also Diploma Holder in Information System Audit (DISA), Concurrent Bank Audit (CCBA) and Fraud & Forensic Audit (FAFD) from ICAI. I have also obta View Full Profile

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