By C.N. Vaze
Chartered Accountant
In my school days, the most boring thing was ‘Homework’. It was a serious hindrance to my playtime. Even during Diwali and Christmas vacations, there used to be homework. I used to curse the teachers and parents and used to wonder who had invented this stupid idea of homework for school children.
After I grew older and saw the homework assignments of my children, I realised that teachers could not do full justice to teaching in class and expected the parents to take care of the deficiencies in their teaching. When parents realised that their ward had not understood what the teachers taught, they would think of tuitions or coaching classes. That added to the misery of the poor school students. So now, even little kids are occupied at least ten hours a day (!), including school time, tuitions, hobby-class and so on. What a torture.
After the school days were over, I heaved a great sigh of relief – relief from ‘homework’. But destiny can be cruel. Corona and the consequent lockdown are the culprits and the ghost of homework has come back to haunt us again, this time in the form of ‘Work From Home!’
When a person physically attended a corporate office, she used to be occupied for a maximum of 12 hours a day, including commuting time. It is a different story that the new work culture makes a corporate employee start working in the evening. This is actually just to ‘show’ his ‘sincerity and dedication’. One of the pretexts is to sit in late to suit the US timings.
But now this ‘Work From Home’ culture has crossed all limits and keeps us ostensibly occupied for 16 hours a day if not more.
I am told that since we are already in the era of regulations, the Government has tabled a Bill called ‘Work From Home Regulations (Restrictions, Liberties and Facilities) Bill, 2021’.
The salient features of the proposed regulations reveal that in addition to the salary, employers shall pay to the employees:
1) Domestic harassment / violence allowance (at the wife’s hands);
2) Allowance for tea, refreshments and meals that they would have got in the office but not now;
3) ‘Voucher allowance’ – the amount which an employee is deprived of for not being able to claim ‘reimbursement’ of un-incurred expenses.
4) Rent allowance – an employee is required to use some space at his residence. The office saves the corresponding expenses on maintenance of office, electricity, etc. So, a proportionate rent allowance would be paid to the employees;
5) Fitness allowance – In physical working, employees could maintain their fitness by commuting in trains, running to catch buses, some walking, etc. But people sitting at home have to specially spend time and money on exercises and fitness.
The Bill also seeks to regulate working hours at home, holidays and so on.
ICAI has demanded that the implementation of this Act be audited by practising CAs. It has also formed a committee to frame a separate Standard on Auditing for this purpose!
Note:
This may seem like fiction, BUT, please note that France has passed a law that there won’t be any obligation on the part of employees to receive / act upon any instructions or directions from employers on their weekly and other holidays. So there!
Suggestions on the Bill are invited from our valued readers.
