Shops and Establishments
Bihar Shops and Establishments Act, 1953
The principal legal framework and official State service route are identifiable. Thresholds, fees and forms should be taken from the current portal/Gazette.
Start with the correct jurisdiction, then test the establishment, workforce, activity, date and official instrument. This page separates what is sourced from what still needs a Gazette-level check.
Bihar Shops and Establishments Act, 1953
The principal legal framework and official State service route are identifiable. Thresholds, fees and forms should be taken from the current portal/Gazette.
Bihar Shops and Establishments Rules, 1955 and later State instruments
Never borrow a Rule, form, threshold or exemption from another State or UT.
Use the Bihar Gazette and Labour Resources Department for State Code Rules and operative notifications.
Enactment, Rule publication, commencement and establishment applicability are separate questions.
Bihar has not enacted a Labour Welfare Fund Act for private establishments, so no LWF deduction applies. Professional tax is levied under the Bihar State Tax on Professions, Trades, Callings and Employment Act, 2011, with slab rates on annual income (nil up to ₹3 lakh, then ₹1,000/₹2,000/₹2,500 a year) - the employer deducts and deposits the tax and files the prescribed return.
| Layer | Question to answer | Evidence to retain |
|---|---|---|
| 1. Jurisdiction | Which State/UT and which appropriate Government governs the establishment and worker? | Registered office, workplace address, activity, control and worker-location records. |
| 2. Establishment law | Does the Shops law, factory/mines framework, sector law or a special exemption apply? | Registration/intimation, licence, classification and exemption instrument. |
| 3. Employment conditions | What rules govern hours, spread-over, weekly rest, overtime, leave, holidays and women/night work? | Roster, attendance, consent, transport/security controls, leave ledger and wage records. |
| 4. Wages and social security | Which wage notification, EPF, ESI, gratuity, bonus, maternity, compensation or BOCW rule applies? | Wage category, notification date, contribution records and benefit eligibility evidence. |
| 5. State levies | Does Labour Welfare Fund or professional tax apply, and to whom? | Registration, employee classification, deduction authority, return and payment proof. |
| 6. Forms and portals | Is the legal filing made through a State portal, Shram Suvidha, NSWS or physical authority? | Application, attachments, acknowledgement, certificate and defect communications. |
| 7. Change control | Has a Gazette, holiday list, wage revision, exemption or portal advisory changed the answer? | Dated source copy, effective period, supersession chain and internal implementation note. |
Check the applicable wage category, hours, overtime, weekly rest, deductions and wage-payment evidence—not merely the employment contract.
Check statutory leave, holidays, maternity/POSH protection, workplace safety and any night-work safeguards applicable to the location and activity.
Preserve appointment terms, attendance, payslips, notices, disciplinary records, settlement papers and the correct authority or portal route.
https://state.bihar.gov.in/labour/CitizenHome.html
Use for live services, forms, certificates, checklists and current department notices.
https://serviceonline.bihar.gov.in/
Use for the Act/Regulation, official legal library or direct State record.
Use for amendments, commencement, exemptions, wage notifications and effective periods.
No. The appropriate Government, State Rules, local Shops law, wage notifications, holidays, LWF/PT and portal procedures can change the answer.
No. Registration proves a filing or status; it does not by itself establish correct wages, hours, leave, social security, safety or exemption eligibility.
Only after a jurisdiction-specific check. Working hours, leave, holidays, women/night-work conditions, notices and returns can differ.
Applicable minimum wage category, overtime, deductions, LWF/PT, EPF/ESI and the effective date of the governing notification.
Disclaimer: Educational and professional reference only—not legal, tax or HR advice. State labour law is highly date-, location-, industry- and establishment-specific. Verify the exact Gazette, competent authority and live portal before acting.
Authors: CA Nikhil Gupta and Kajri Singh · Reviewed by CA Nikhil Gupta and Kajri Singh · Last reviewed 28 July 2026 · Editorial policy · Methodology