(1) An advance of wages not already earned shall not, without the previous permission of an Inspector, exceed an amount equivalent to the wages earned by the employed person during the preceding two calendar months, or if he has not been employed for that period, twice the wages he is likely to earn during the subsequent calendar month.
(2) Any advance may be recovered in instalments by deduction from wages, spread over not more than twelve months:
Provided that this sub-rule shall not apply to the case of an advance made before the commencement of the Act and particulars relating to which are communicated before the 31st March, 1938, to the Inspector having jurisdiction over the factory or industrial establishment, as the case may be:
Provided further that this sub-rule shall not apply to the case of any advance made, in which the employer, either at the instance or with the consent of the employed person and with the approval of the the Chief Inspector of Factories in respect of factories governed by the Factories Act, 1948 (Central Act LXIII of 1948), the Chief Inspector of Plantations in respect of Plantations governed by the Plantations Labour Act, 1951 (Central Act LXIX of 1951), 1[the Chief Inspector of Motor Transport Undertakings in respect of motor transport undertakings governed by the Motor Transport Workers Act, 1961 (Central Act 27 of 1961)] and the Deputy Commissioners of Labour in respect of other industrial establishments to which the provisions of the Act have been extended, postpones its recovery for a specified period on exceptional grounds (such as when full work could not be provided for the workers or employees for causes beyond the control of the employer) which in the opinion of the Chief Inspector of Factories, or the Chief Inspector of Plantations, 1[or the Chief Inspector of Motor Transport Undertakings in respect of motor transport undertakings governed by the Motor Transport Workers Act, 1961 (Central Act 27 of 1961)] or the Deputy Commissioners of Labour, as the case may be, merit such postponement.
(3) No instalment by which an advance is repaid shall exceed one third, or where the wages for any wage-period are not more than twenty rupees, one-fourth of the wages for any wage-period in respect of which the deduction is made.
(4) The amounts of all advances, whether made before the commencement of this Act or sanctioned after such commencement, and all repayments of such advances, shall be entered in a register in Form III.
2[Provided that no such Register of Advances and Repayments need be maintained, if the particulars required in Form-III are contained in any other records maintained by the paymaster under any other labour law.]
1Ins. by G.O. Ms. No. 319, Labour and Employment, dated the 17th April, 1976 2Proviso to Rule 17 sub-rule (4), added by G.O.(D) No. 1, Labour and Employment (H-1), dated the 2nd January, 2008 7
(5) The monthly instalment of deduction towards recovery of an advance of money given after employment began, shall not exceed 1/4th (one fourth) of the wages earned during the wage period and the entire advance shall be recovered within a period of twelve wage-periods.
17-A. The loan that may be granted to an employed person for the purchase of housebuilding sites under clause (fff) fo sub-section (2) of section 7 of the Payment of Wages Act, 1936 (Central Act IV of 1936), shall not exceed Rs.10,000 (rupees ten thousand only) and the interest chargeable thereon shall not exceed 6 per cent, per annum.
1[17-B. Powers of Inspectors.- In addition to the exercise of powers vested in him under section 14(4) of the Act, an Inspector may carry out any direction issued under section 17-A of the Act by the authority appointed under section 15 (1) of the Act.]
Section 26 (3) (a)
18. Annual Return - Every paymaster of a factory or an industrial establishment shall send a return in Form IV so as to reach the Inspector within whose jurisdiction the factory or the industrial establishment, as the case may be, is situated, not later than 31st January following the end of the calendar year to which the return relates.
2[Provided that no annual return in Form IV need be sent by the paymaster of a factory or an industrial establishment if a combined annual return in Form No.22 as required in clause (2) of rule 100 of the Tamil Nadu Factories Rules, 1950 3[or Combined Annual Return in Form XXV under Schedule XIII as required in rule 242 of the Tamil Nadu Building and other Construction Workers (Regulation of Employment and Conditions of Service) Rules, 2006] is furnished.]
4[Provided further that no annual return in Form No. IV need be sent by an employer, if
(a) a combined annual return in Form No. XIII as required in rule 42 of the Tamil Nadu Catering Establishments Rules, 1959 is furnished; or
(b) a combined annual return in Form No. XII as required in sub-rule (ii) of rule 35 of the Tamil Nadu Beedi and Cigar Workers (Conditions of Employment) Rules, 1968 is furnished; or
(c) a combined annual return in Form No. 28 as required in rule 83 of the Tamil Nadu Plantations Labour Rules, 1955 is furnished; or
(d) a combined annual return in Form No. XIX as required in rule 43 of the Tamil Nadu Motor Transport Workers’ Rules, 1965 is furnished.]
1Ins by G.O. Ms. No. 811, Labour and Employment, dated the 29th July, 1978 2Added by G.O. Ms. No. 258, Labour and Employment (M-2), dated the 16th August, 2004 (deemed to have come into force from 18th August, 2004 3Ins by G.O. Ms. No. 181, Labour and Employment (H1), dated the 5th December, 2018.
4Added by G.O. Ms. No. 149, Labour and Employment (H1), dated the 29th October, 2018 8 18-A. Display of notice prescribed under Rule 6-A. – Copies of notices referred to in rule 6-A shall be sent in duplicate by the paymaster to the Inspector within whose jurisdiction the factory or industrial establishment is situated, every year not later than 15th January:
Provided that any alteration in the notices that may be made in the course of the year shall be communicated to such Inspector not later than a fortnight from the date on which the alteration was made.
18-B. Notice to Inspector. – Every paymaster of a factory or an industrial establishment shall send a notice in Form VII so as to reach the inspector within whose jurisdiction the factory or industrial establishment, as the case may be, is situated not later than the 31st January, every year :
Provided that any change in the office of the paymaster or in other particulars already furnished in the said notice shall be communicated to the said Inspector, within a fortnight from the date on which such change is effected.
Section 26 (3) (j)