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Section 2
Definition
In this Act, unless the subject or the context otherwise requires,–
(a) … … …
(b) “establishment” Means "under clause (j) of section 2 of the Labor Act, 2074" means an establishment as per clause (b) of section 2 of the Labor Act, 2074. or majority share shall mean the establishment and the term also refers to the establishment having full or majority share of such establishment. For the purpose of final auditing of your income and expenditure, it should be considered as a period of one year starting from any one day of a year.
But if not specified in that way, it refers to the year starting from Shravan Sankranti and ending in Ashadh month.
(e) "Salary or wage" means any kind of remuneration that an employee can receive in cash for working in an establishment. or subsidy shall not refer to any other amount received by an employee. (f) shall mean the manager as mentioned.
(g) “Labor Department” shall mean the Labor Department of the Government of Nepal.
(h) “Labor Office” shall mean the labor office established by the Government of Nepal. Office should be understood. "Prescribed" or "as prescribed" means prescribed or prescribed in the rules made under this Act.