Plate for productivity

What better day than the birth anniversary of Guru Gobind Singh Ji to reflect upon the importance of meals at workplaces? Not only will this help eradicate the problem of malnutrition worldwide to a large extent, but it will also enhance productivity and contribute to a larger skilled workforce. When there is a natural urge for hunger in humans, there must also be a sufficient distribution of food globally.

Our workplaces have undoubtedly progressed a lot in the last couple of years. Modifying some age-old provisions, adding new ones, and implementing existing legal clauses in the right spirit can aid in achieving a more finely-tuned workforce and prolific economics for various organisations. For instance, The Factories Act, 1948 mandates the maintenance and provision of a canteen facility for employees/workers when the number of workers employed in a factory exceeds stipulated numbers. In this regard, an employer can either provide such a facility on their own or outsource it to a third party. It is now required to frame detailed regulations defining the quality of food, which should be nutritious, adequate, and clean.

Furthermore, instead of burdening construction companies with huge amounts of Cess under The Building And Other Construction Worker Welfare Cess Act, 1996, and unnecessary litigations pertaining to it merely on the interpretation of provisions, stipulations could be framed to rather spend on food, reducing the amount of Cess, if not completely eradicating it.

Many establishments, even though laws do not mandate it, have facilities for providing food. There could be middle-path modifications in laws, such as the legislature considering granting higher tax benefits to shops and establishments providing food. Those offering food of a high standard could be conferred with extra benefits. This is in addition to counting food, etc., as expenses for taxation and net income purposes.

In cases where corporates are appropriately incentivised with tax benefits and perks, there could be provisions mandating updates on portals, for limited viewing, regarding the quality and quantity of food provided, especially to the lower strata of workers.

Distributed duties but with fair and lucrative advantages/incentives to corporates, various kinds of entities, institutions, etc., across the country are the key to catering to the massive populace. Extensive workplace meal programs across the country can prevent micronutrient deficiencies and, most pertinently, eradicate malnutrition to a large extent. Adequate nourishment can raise national productivity levels. Sickness is reduced, and there is an overall increase in productivity and morale. Not to be missed, feeding an adult at work leaves more food at home for the family. For the state, employers, and workers, proper nutrition at the workplace is a mutually beneficial situation for all. Providing healthy food options in the workplace can also increase job satisfaction among employees. When corporates prioritise health, such as providing benefits of healthy food, well-being initiatives, time-off, etc., it creates an environment that supports and provides job satisfaction. Article 21 of the Constitution envisages a right to life with dignity, and food is inherent. Article 47, one of the Directive Principles, inter alia refers to raising the level of nutrition.

There are exemptions available under the Income Tax Act for food provided to employees. As per certain judgments, the portion of canteen charges collected from employees is not to be considered a 'Supply' for the purposes of GST. Further, as per the Employees Provident Fund and Miscellaneous Provisions Act, 1952, the canteen allowance paid to workers is also not to be included in basic wages for the purposes of Provident Fund. But all this is to be seen on a case-by-case basis. The arrangements should not be a subterfuge to avoid liabilities.

There may also be consideration for providing raw materials available to workplaces at even more subsidised rates, especially in remote areas. Needless to say, good food definitely attracts people to work, even the woman workforce. This could be one way of further uplifting remote parts of the country, towards which work is already quite well in progress, both in terms of skill and well-being. As Vivekananda said, to make people work, show them desire. Good food is always a great prerequisite.

The writer is a practising Advocate in Supreme Court and High Court of Delhi. Views expressed are personal