Section 43 of Code on Wages 2019 : Responsibility for payment of various dues

43. Every employer shall pay all amounts required to be paid under this Code to every employee employed by him:

Provided that where such employer fails to make such payment in accordance with this Code, then, the company or firm or association or any other person who is the proprietor of the establishment, in which the employee is employed, shall be responsible for such payment. 

Explanation.--For the purposes of this section the expression "firm" shall have the same meaning as assigned to it in the Indian Partnership Act, 1932.   

The Code on Wages 2019

Section 31 Payment of bonus out of allocable surplus Section 32 Computation of gross profits

Section 33 Computation of available surplus Section 34 Sums deductible from gross profits

Section 35 Calculation of direct tax payable by employer

Section 36 Set on and set off of allocable surplus

Section 37 Adjustment of customary or interim bonus against bonus payable under this Code Section 38 Deduction of certain amounts from bonus payable

Section 39 Time limit for payment of bonus

Section 40 Application of this Chapter to establishments in public sector in certain cases Section 41 Non applicability of this Chapter

Section 42 Central Advisory Board and State Advisory Boards

Section 43 Responsibility for payment of various dues

Section 44 Payment of various un disbursed dues in case of death of employee

Section 45 Claims under Code and procedure thereof