The Employees Old Age Benefits Act, 1976 (the Act) is applicable to every industry or establishment where ten or more persons are employed directly or indirectly. This statute intends to provide security and benefit for old age to employees of industrial, commercial or other organizations covered by it. The Employee Old Age Benefits Institute (the Institute) formed under it collects and receives contributions, donations, bequests and all other payments. It deals with pensions, invalidity pension, widow’s pensions, old age grants and other benefits, out of contribution payable to the Institute by every employer of industry. Contribution shall be payable monthly by the employer to the Institute in respect of every person in his insurable employment, at the rate of five percent of his wages.

Factories Act, 1934 Regulates the working conditions in factories, employing 10 or more workers

Payment of Wages Act, 1936 Determines the mode of payment of salaries and wages to the industrial workers

Minimum Wages Ordinance, 1961 Specifies the minimum wage to be paid to different categories of workers

West Pakistan Industrial & Commercial Employment (S.O.) Ordinance, 1968 Provides the framework and guidelines for the service rules of industrial and commercial workforce

Punjab Fair Price Shops Ordinance, 1971 1971 Provides criteria for the establishment of fair price shops at industrial units where 100 or more workers are employed

Employment Record of Service Act, 1951 Provides guidelines for the maintenance of service records of workers in industries

Canteen Rules, 1959It envisages provision of a canteen facility, where 250 or more workers are employed

Industrial Relations Ordinance, 2002 It provides framework for the industrial relations between management and the workers. It regulates trade union activities

Hazardous Occupations Rules, 1978 Gives guidelines for protection of workers against certain hazardous occupations in the factories

Employment of Children Act, 1991 Regulates the employment of children

Maternity Benefit Ordinance, 1959 Provides certain facilities to those female employees, who are expectant

Shops & Commercial Establishments Ordinance, 1969 Regulates the employment and working conditions of workers in shops as well as commercial establishments (such as banks, offices etc.)

Road Transport Workers Ordinance, 1961 Provides guidelines for welfare of transport workers

Source: Deloitte – International Tax and Business Guide / www.deloittetaxguides.com

1) Factories Act, 1934

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