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.
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 39 Time limit for payment of bonus
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