As per Punjab Labour Department notification dated 26th October 2017, the Annual returns can be filed online, there is no fee chargeable. It can be filed for the following viz. (1) Factories Act, 1948; (2) Punjab Shops and Commercial Establishment Act, 1958; (3) Maternity Benefit Act, 1961; (4) Employees Compensation Act, 1923; (5) Minimum Wages Act, 1948; (6) Payment of Wages Act, 1936; (7) Payment of Bonus Act 1965; (8) Principal Employer under the Contract Labour (Regulation & Abolition) Act, 1970; (9) Principal Employer under the Interstate State Migrant Workmen Act, 1979; and (10)The Motor Transport Act, 1961. The annual return can be field in portal http://pblabour.gov.in/Account/Login