In Bangladesh, labour and employment relations in the private sector are regulated by the Bangladesh Labour Act 2006 (the Labour Act), as amended from time to time, and the rules created thereunder, the Bangladesh Labour Rules 2015 (the Labour Rules). The Labour Act applies to all workers in Bangladesh, except persons mentioned in Section 1(4) of the Labour Act. The Labour Act was promulgated on 11 October 2006, consolidating and repealing 25 previous laws including the Employment of Labour (Standing Orders) Act 1965, the Workmen’s Compensation Act 1923 and the Minimum Wages Ordinance 1961. The preamble of the Labour Act narrates that it was enacted to amend and consolidate the laws relating to employment of workers, relations between workers and employers, determination of minimum rates of wages, payment of wages, compensation for injuries to workers during working hours, formation of trade unions, raising and settlement of industrial disputes, health, safety, welfare and working conditions and environment of workers, and apprenticeship and matters ancillary thereto. The Labour Rules, promulgated in accordance with the powers conferred through Section 351 of the Labour Act, is a supplement to the Labour Act, and sets out the procedures in relation to different provisions contained in the Labour Act.
The Labour Act (as did its predecessor legislation) only applies to ‘workers’. Section 2(65) of the Labour Act defines a ‘worker’ as:
any person including an apprentice employed in any establishment or industry, either directly or through a contractor, [by whatever name he is called] to do any skilled, unskilled, manual, technical, trade promotional or clerical work for hire or reward, whether the terms of employment are expressed or implied, but does not include a person employed mainly in a managerial, administrative [or supervisory] capacity.
Any employee falling outside the ambit of this distinction is termed a ‘non-worker’. The terms of employment of a non-worker are governed purely by the contract of employment between the non-worker and the employer, which must not be in violation of the Bangladesh Contract Act 1872.
A dispute between an employer and a worker is initiated in the Bangladesh Labour Court (the Labour Court) to resolve the matter. Any party not satisfied with the decision of the Labour Court may appeal to the Labour Appellant Tribunal (the Tribunal). The Tribunal may confirm, vary, modify or set aside any judgment, decision, award or sentence of a Labour Court, or return the case to the Labour Court for re-hearing. The Tribunal shall have authority to punish any Labour Court for contempt. If the Tribunal sentences any person to imprisonment or imposes a fine exceeding 200 taka, the convicted person may prefer an appeal to the High Court Division of the Supreme Court.
Government agencies empowered with enforcement of the Act and the Rules include the Director of Labour, additional directors of labour, joint directors of labour, deputy directors of labour, assistant directors of labour, labour officers chief inspector, deputy chief inspectors, assistant chief inspectors, inspectors or assistant inspectors, who are appointed by the government by gazette notification.
The Director of Labour has the following powers and functions, namely:
(a) to register trade unions and maintain registers in this behalf; (b) to submit complaints to the Labour Court against any offence or unfair labour practice or violation of any provision of the Act; (c) to determine the question as to which 1 (one) of the trade unions in an establishment or group of establishments is entitled to be certified as the collective bargaining agent (‘CBA’); (d) to supervise the election of the executive committee of a trade union and the holding of any secret ballot; (e) to act as Conciliator in any industrial dispute; (f) to supervise the functions of the Participation Committee; and (g) to perform such other duties as are conferred by this Act or rules. 2
The Director of Labour may, by general or special order in writing, delegate any part of his or her powers and functions upon any additional director of labour, joint director of labour, deputy director of labour, assistant director of labour or labour officer.
The chief inspector, deputy chief inspectors, assistant chief inspectors, inspectors or assistant inspectors as per the Labour Act have the following powers and functions within their respective jurisdictions, namely:
(a) with necessary assistants, to enter, inspect and examine any place, premises, vessel or vehicle, at any reasonable time, which in his consideration, is deemed to be or used as, an establishment; (b) to require any registers, records, files, notices, certificates or any other documents maintained in pursuance of this Act or any rules, regulations or schemes to be produced, and to seize, inspect or examine them and to make copy thereof; (c) to make necessary investigation or examination for ascertaining whether any provisions of this Act or any rules, regulations or schemes in respect of any establishment or any worker employed therein are properly complied with; (d) to take deposition, in respect of any matter pertaining to this Act or any rules, regulations or schemes, of any person who is found in any establishment or who is believed to be or to have been within the preceding 2 (two) months employed in any establishment; (e) to require every person so deposed or examined to sign the records or papers of such deposition or examination for verification; (f) if necessary, to call to account or to demand an explanation from an employer or any person employed by him in respect of any register, record, certificate, notice or any other document maintained by that employer; and (g) to exercise such other powers or perform such other functions as are conferred to them by this Act or any rules. 3
II YEAR IN REVIEW
The last interesting trend in the ambit of employment law in Bangladesh was brought when the Labour Rules came into force on 15 September 2015. The Labour Rules build on and clarify provisions of the Labour Act. The Labour Rules also contain forms that should be maintained by the employer, including but not limited to forms in respect of conditions of service of employment; the number of appointed workers; notice for notification of draft service rules; objections regarding service rules; identity cards of workers; a register of workers’ appointment cards; service books; a register of leave; a register of medical practitioners; complaint filings to the Labour Court; notices of accidents and dangerous incidents, and final reports of accidents and professional injuries, etc., for its day-to-day operation.
Previously, there was ambiguity in the Labour Act as to applicability of and eligibility for the Workers’ Profit Participation Fund (WPPF), as provided for in Chapter XV of the Labour Act. The Labour (Amendment) Act 2013 and the Labour Rules have now defined ‘beneficiary’ in clear terms and provided guidelines in respect of applicable sectors. Thus, private entities that were not complying with the WPPF provisions earlier, as a result of ambiguity of the provisions, are now obliged to comply with the said provisions under the Labour Act.
III SIGNIFICANT CASES
In Md Mehdi Hassan and Another v. The Government of Bangladesh and Others, 1 LCLR  HCD 380, the definition of worker has been clarified, especially with regard to the carveout category of employees having ‘managerial, administrative or supervisory capacity’.
The High Court has stated that, inter alia, a person having authority to appoint any employee or take any disciplinary action, and discharge any policy making responsibility on behalf of the company, will not be considered as a worker, and hence explained that such persons will not be governed by the Labour Act.
In Unilever Bangladesh Limited Company’s Profit (Workers Participation) Fund and Welfare Fund, Board of Trustee, represented by its Chairman v. The Chairman, Labour Appellate Tribunal and others, 4 the definition of worker laid down in the Labour Act was contested in the context of WPPF. It was decided that mere designation, rank or status does not determine whether an employee is a worker or not. As the employer could not produce sufficient evidence to show that the employees were non-workers, the employees were considered to be workers as defined by the Labour Act, and hence they were entitled to participate in WPPF.
In an unreported case, Md Shamsuddin Khan v. Bangladesh and others, 5 the Supreme Court of Bangladesh (High Court Division) held that the Labour Director or a labour officer designated by him, shall supervise the elections of the executive committees of all the trade unions in Bangladesh, the said officer shall remain physically present in the general meeting or special general meeting of the concerned trade union, and the said officer shall personally monitor and ensure that all the meetings regarding holding the election are held in strict compliance with the constitution of the trade union.
IV BASICS OF ENTERING AN EMPLOYMENT RELATIONSHIP
i Employment relationship
As per Section 5 of the Labour Act,6 the employer must provide appointment letters and identity cards to employees at the time of appointment. The Labour Rules further stipulate the information that needs to be included in the said appointment letter, which includes among others, the name of employee, designation, date of appointment and existing service rules. Further, the Labour Rules stipulate that appointment letters and identity cards must be preserved in Form 6(A), which contains a section for employees’ signatures.
Temporary and seasonal workers as classified in Section 4(5) and 4(11) of the Labour Act may be employed by fixed-term contracts whereby the temporary employee shall be employed for work that is essentially of a temporary nature and likely to be finished within a limited period. Seasonal employees shall be employed for seasonal work during any work season and remain in employment up to the end of that season.
Under the Labour Act, the benefits offered under an employment contract cannot be less favourable than those provided by the Labour Act. Thus, appointment letters are to be provided to all employees at the time of appointment to an establishment. Employment contracts are governed by the Contract Act 1872 and may be amended at the mutual agreement of the parties. However, any amendment in employment policy after establishment must be approved by the Inspector General of the Department of Inspection for Factories and Establishment (DIFE).
ii Probationary periods
The Labour Act provides a period of probation of six months for a worker whose function is of clerical nature and three months for other workers, provided that in the case of a skilled worker, the period of probation may be extended for a further period of three months if, for any reason, the quality of his or her work cannot be determined within the first three months of probation.
iii Establishing a presence
Foreign for-profit companies can operate in Bangladesh by: (1) registering a branch office; (2) registering a liaison office; or (3) incorporating a company in Bangladesh under the relevant laws. In the first two instances, such office does not have a legal personality; a company is separate entity. Liaison and branch offices are registered with the Bangladesh Investment Development Authority (BIDA) and companies are registered with the Registrar of Joint Stock Companies and Firms. As such, a foreign company is not allowed to hire employees either on its own or by any third party without being registered in Bangladesh.
An independent contractor can be engaged by a foreign company without being registered for the purpose of conducting a market survey, financial due diligence, providing legal opinion or other specialised services. Such engagement is based on the engagement letter or agreement between the independent contractor and the company.
In the case of employees being hired by a foreign company registered in Bangladesh, the benefits laid down in the Labour Act, such as wages (basic salary),7 overtime facilities,8 casual leave,9 sick leave,10 annual leave,11 festival holidays,12 any bonus or other additional remuneration (e.g., annual bonus, performance bonus) payable under the terms of employment13 any sum payable under any agreement or the Labour Act for the reason of termination of employment, whether by way of retrenchment, discharge, removal, resignation, retirement, dismissal or by other means,14 maternity benefit (where applicable),15 and WPPF,16 must be given.17
The obligation for deducting tax at source and withholding is with the employer company.18 The person responsible for making any payment that constitutes income of the payee classifiable under ‘salaries’19 is required to deduct tax on the amount payable at a rate representing the average of the rates applicable to the estimated total income of the payee at the time of making such payment.
V RESTRICTIVE COVENANTS
Although many employers opt to incorporate non-compete and even non-solicit clauses in their employment agreements, the enforceability of such clauses is yet to be ascertained by the courts of Bangladesh. The agreement to non-compete has to be weighed against Article 40 of the Constitution of the People’s Republic of Bangladesh, being Freedom of Profession or Occupation. Article 40 of the Constitution provides, subject to any restrictions imposed by law, that every citizen possessing such qualifications, if any, as may be prescribed by law in relation to his or her profession, occupation, trade or business, shall have the right to enter upon any lawful profession or occupation and to conduct any lawful trade or business. Section 27 of the Contract Act 1872, however, provides that an agreement in restraint of trade would be void.
i Working time
The general working hours for a worker are eight hours a day.20 A worker may be required to work for an additional two hours a day, subject to overtime payment.21 However, no worker shall be required to work for more than six hours in a day unless he or she is given an interval of one hour in which to rest or have a meal during that day, and no worker shall be required to work for more than five hours in a day, unless he or she is given an interval of half an hour in which to rest or have a meal during that day.22 The general working hours of a worker are 48 hours a week,23 provided that the worker can be required to work up to 60 hours in a week, and on average 56 hours per week in a year.
There is no limit on the hours of night work a worker may perform, as long as it does not violate the provision of Section 100 or any other provision of the Labour Act. However, no female worker can be required to work between 10pm to 6am without her consent.
For every overtime hour worked, a worker is entitled to allowance at the rate of twice his or her ordinary rate of basic wage and dearness allowance and ad hoc or interim wage, if any.24 Where overtime duty is performed by any worker in an establishment, it is important for the employer after the end of work to provide the worker a card or slip containing the employer’s or authorised officer’s signature. It should be noted that calculation of overtime hours shall be kept preserved in registers in accordance with Form 34 of the Schedule to the Labour Rules.25
VII FOREIGN WORKERS
An employer must maintain a register26 of all workers of its establishment and make it available to the inspector27 for inspection at all times during working hours. Although foreign employees are not specifically addressed in the Labour Act and Rules, it is advisable to maintain a register for foreign employees as well.
The number of foreign employees should not exceed 5 per cent of total employees in an establishment in the industrial sector and 20 per cent of total employees in an establishment in the commercial sector, including top management personnel. Employment of foreign nationals is normally considered for jobs in which local experts or technicians are not available. All nationalities, except for Israeli citizens, are permitted to undertake employment in Bangladesh. Employment of expatriate personnel should only be considered in industrial establishments that are sanctioned or registered by the appropriate authority in Bangladesh. The foreign employee must be at least 18 years old and must hold a visa and valid work permit issued by BIDA. A work permit for a foreign employee is a prerequisite for employment in Bangladesh. The work permit application must include the decision of the board of directors of the employer to take on a new foreign employee. A security clearance must also be obtained from the Ministry of Home Affairs for obtaining a work permit.
Initially, a work permit is provided for two years, which may subsequently be extended for additional terms for employees with ‘E’ visas, based on the merit of the case. After the expiry of the term of a work permit, a foreign employee is required to leave the country and then reapply for a fresh work permit.
It is the duty of the foreign employee to pay tax at a prescribed rate after deduction of any expense or exemption. However, the company has an obligation to deduct income tax at source as per the Income Tax Ordinance 1984.28 Where there is a double taxation agreement between Bangladesh and the country of origin of the foreign employee, the foreign employee can take a tax credit upon providing sufficient proof.
Appointment of a foreign employee is considered when local expertise is not available. Such a foreign employee usually holds a managerial, administrative or supervisory capacity and, as such, arguably does not fall within the scope of ‘worker’ as defined in the Labour Law. Therefore, all benefits payable to such a foreign employee depend on the terms and conditions of the employment contract.
VIII GLOBAL POLICIES
Service rules or policies may be put in place to regulate the employment of workers or employees in an establishment.29 No such rule can be less favourable than the benefits set out by the Labour Act.30
Every employment rule or policy of an establishment must be approved by the Inspector General of the DIFE (the IG).31 The procedure for the approval of the employment policy is set out in the Labour Rules.32 The procedure involves the provision of notifying employees by putting the policy on the company notice board. Thereafter, employees may submit any proposal or objection to the IG who, following consideration of such proposal or objection and ensuring compliance with the Labour Act, shall reach a decision whether to approve the policy or recommend any amendment to be made thereto.
The Labour Act clearly stipulates that equal wages must be given to workers for equal work done and no discrimination shall be carried out on the basis of whether the worker is male, female or handicapped.33 The Labour Act further prohibits any person from behaving with a female employee in a way that may seem to be indecent or unmannerly or that is repugnant to the modesty or honour of that woman.34
The DIFE prefers the rules to be drafted in the local language – i.e., in Bangla. The IG, after considering the draft rules including any proposal or objection from the employees and any amendment being made thereafter, approves the same if it is of the opinion that the employment rule or policy is compliant with the Labour Act. A copy of the approved policy is preserved at the office of the DIFE and further copies, if any, are sent to the Director of Labour, the employer and the CBA.
There is no express provision regarding the rules being signed by all employees. However, to ensure proper notification of the employment policy to the employees, the Labour Rules stipulate that every employment policy must be attached with the appointment letter to be given to an employee at the time of his or her employment.35
As Bangla is the official language of Bangladesh,36 the DIFE prefers the employment policy to be drafted in Bangla so that it is comprehensible for workers. There is no legal requirement, however, to have employment documents in Bangla or to translate employment documents. The employer may decide the language depending on the preference or literacy level of the majority of the workers of any specific establishment.
There is no express provision governing the procedure for translation in Bangladesh. However, if any document is translated, it is recommended that the translated document is notarised to prove authenticity.
As there is no legal requirement to translate any employment document, there is no penal provision either.
X EMPLOYEE REPRESENTATION
There is no binding force to form any work councils or other representative bodies. However, workers have the right to form a trade union under the provisions of Chapter XIII of the Labour Act, primarily for the purpose of regulating the relations between workers and employers.
A trade union of workers shall not be entitled to registration unless it has a minimum membership of 30 per cent of the total number of workers employed in the establishment in which it is formed.37 If 20 per cent of the total working force or members are women, the union executive committee shall have at least 10 per cent women members.38 Any trade union may, under the signatures of its chairman and secretary, apply for registration to the Director of Labour or to the officer authorised on this behalf.
The trade unions and the employers’ associations shall have the right to make their own constitution and rules, to elect their own representatives with full independence, to organise their administration and activities and to formulate their programmes. The number of officers shall be in between five and 35, as may be prescribed by rules.39 The manner of election of officers of the trade union by its general members and the term of the officers shall not, in any way, be more than two years and, in the case of groups of establishments, the term of office of the officers shall not be more than three years.40
The meetings of the executive committee and the general members of the trade union shall be, in the case of the executive committees, at least once every three months, and, in the case of the general members, at least once every year.41
XI DATA PROTECTION
i Requirements for registration
In Bangladesh, there is no data protection agency or similar government agency to register with. However, the Information and Communication Technology Act 2006 provides relief 42 against intrusion and unauthorised access of data and privacy, breach of confidentiality, etc. To ensure ICT security in the financial sector, Bangladesh Bank, being the country’s central bank, issued a guideline43 in 2015 for the financial sector specifically.
In respect of limiting access to information and ensuring technical protections of information, although there is no clear legal framework, a company may have an internal policy to protect its price-sensitive information that will be applicable to the employees of the company.
ii Cross-border data transfers
In Bangladesh, there is neither a data protection authority nor any clear guidelines in this respect. However, in the telecommunication sector, the 3G licensing guideline titled ‘The Regulatory and Licensing Guidelines for Invitation of Proposals/Offers for Issuing License For Establishing, Operating and Maintaining 3G Cellular Mobile Phone Services in Bangladesh’ has emphasised maintaining the confidentiality of the subscriber unless disclosure is required by law enforcing agencies, a competent court to protect national security, or for internal billing and other administrative process. Although the legal framework does not direct companies to have a data protection policy, companies may have their own internal policies to regulate cross-border data transfer.
ii Sensitive data
Defining confidential information in the appointment letter or employment agreement is common in Bangladesh. Employers can include terms and conditions of the appointment letter or employment agreement that prohibit employees from disseminating sensitive data without prior authorisation of the company. On the statutory level, the Labour Act imposes criminal sanctions on an employee by way of punishment or penalty for wrongful disclosure of information that has come to his or her knowledge during the discharge of his or her official duties. The Labour Rules44 further impose obligations on an employee with administrative and management responsibility to maintain confidentiality of the business strategy of the company in performing his or her duties and when he or she leaves the company.
iii Background checks
The Constitution guarantees protection of privacy to a citizen of Bangladesh in general terms.45 However, background checks before or after employment are commonly done subject to obtaining prior consent of the concerned employee. Such background checks may include a credit check, a criminal record check, clearance from local police, a medical record, a drug test record, and a school, college or university record on activities other than academic, curricular or extracurricular activities. Background checks can also be done from the references provided by the employee in his or her résumé. Such background checks are allowed only to ascertain professional character and qualifications and not in respect of personal life and liberty of the employee.
XII DISCONTINUING EMPLOYMENT
As per the Labour Act,46 dismissal has been defined as termination by the employer as a result of misconduct. Therefore, in order to dismiss a worker, the worker must be held liable for misconduct as defined in the Labour Act.47
Dismissal is distinct from termination. Dismissal is allowed without giving any termination benefit to the employee, which requires certain procedures to be followed (described below). Termination requires payment of termination benefit.48
Prior to dismissing an employee, the employee must be asked to show cause as per the Labour Act.49 If the cause or causes shown are not satisfactory or if the employee does not show any cause, the employee shall be called for a disciplinary hearing. Such disciplinary hearing committee (DHC) shall be formed of equal representatives of the employee and the employer. If the employee appears before the DHC, the DHC shall hear the employee and submit a report to the management of the company with its recommendation. If the employee does not appear before the DHC, the DHC shall submit a report to the management of the company with its recommendation. If the DHC recommends dismissal of the employee, among other punishments,50 the management may dismiss the employee without giving any compensation for such dismissal.
In the event of dismissal, the employer is not required to provide any notice or pay in lieu.
The Labour Act does not require notification to any government authority, works council or trade union after dismissal of an employee. Furthermore, there is no provision that regulates social plan requirements or offers suitable alternative employment to an employee dismissed. In the absence of any express provision, entering into a settlement agreement is at the choice of the parties and subject to the internal policies (if any) of the company.
Termination of employment on the grounds of redundancy is known as retrenchment. In the event of retrenchment of an employee who has been in employment for not less than one year, the employer must provide the employee one month’s notice in writing mentioning the reasons for his or her retrenchment or pay him or her wages in lieu of such notice. The employer must provide a copy of the said notice to the Chief Inspector and the CBA, if any, and shall compensate the employee at the rate of 30 days’ wages for each year of service or gratuity, whichever is higher.51
Where an employee is retrenched under Section 20 of the Labour Act, and the employer intends to employ again any employee within a period of one year of such retrenchment, the employer is required to rehire52 such retrenched employee, if he or she meets the requirements of the job role. However, if multiple employees were retrenched, preference will be given on the basis of their seniority in their previous services.
The Labour Act neither requires a social plan nor requires an offer of alternative employment or protects any particular category of employee from retrenchment.
XIII TRANSFER OF BUSINESS
In Bangladesh, there is no business transfer law that protects employees affected by a merger, acquisition or outsourcing transaction. However, a merger and acquisition through amalgamation of two or more companies requires court’s interference, and the court may direct such orders for the benefit of the employees concerned. For instance, recently, a merger between two telecommunication companies55 took place in Bangladesh where the court (High Court Division) directed the Bangladesh Telecommunication Regulatory Commission (BTRC) to fix and declare a scheme for employees who are to resign voluntarily. Hence, BTRC has designed a voluntary resignation scheme for the welfare of such employees.
Transfer of business may take place in various modalities, such as:
a purchasing assets of the company;
b incorporating a new joint venture company;
c strategic acquisition of all or substantially all interests in a company;
d acquisition by an investor or alternative investment fund of minority interests in a company;
e substantial acquisition of listed securities; and
f amalgamations and restructuring.
Considering the above modalities, the key laws and regulations are:
a the Companies Act 1994;
b the Contract Act 1872;
c the Income Tax Ordinance 1984;
d the Registration Act 1908;
e the Foreign Exchange Regulation Act 1947;
f Guidelines for Foreign Exchange Transactions Volume 1 & Volume 2 (2009) issued by Bangladesh Bank;
g the Securities and Exchange Ordinance 1969;
h Securities and Exchange Commission (Issue of Capital) Rules 2001;
i the Securities and Exchange Commission (Substantial Acquisition of Shares, Takeover and Control) Rules 2002;
j Bangladesh Securities and Exchange Commission (Public Issue ) Rules 2015;
k Bangladesh Securities and Exchange Commission (Alternate Investment) Rules 2015;
l the Competition Act 2012; and
m the Stamp Act 1899.
Apart from these key laws and regulations, there are other sector-specific laws depending on the types of companies involved, such as the Bangladesh Energy Regulatory Commission Act 2003, the Insurance Act 2010 and the Telecommunication Act 2001.
Employers should look out for decisions of Bangladeshi courts in relation to enforceability of non-compete clauses in Bangladesh. It will also be of interest to follow the challenges that may arise during the service policy approval process, such as whether the policies would be required to be submitted in the local language or whether English would suffice, and how the DIFE approaches global, as opposed to jurisdiction-specific, policies.
1 Anita Ghazi Rahman-Islam is the founder of and a partner at The Legal Circle, and N M Eftakharul Alam Bhuiya is a senior associate and Pushpo Rahman is an associate at The Legal Circle.
2 Section 317(4) of the Labour Act 2006.
3 Section 319(1) of the Labour Act, 2006.
4 Writ Petition No. 7208 of 2012.
5 Writ Petition Nos. 7272 of 2011 and 4316 of 2014.
6 Section 5 of the Labour Act 2006.
7 Section 2(45) of the Labour Act 2006.
8 Section 108 of the Labour Act 2006.
9 Section 115 of the Labour Act 2006.
10 Section 116 of the Labour Act 2006.
11 Section 117 of the Labour Act 2006.
12 Section 118 of the Labour Act 2006.
13 Section 120 of the Labour Act 2006.
15 Chapter IV of the Labour Act 2006.
16 Chapter XV of the Labour Act 2006.
17 Proviso to Section 3(1) of the Labour Act 2006.
18 Section 50 of the Income Tax Ordinance 1984.
19 Section 21 of the Income Tax Ordinance 1984.
20 Section 100 of the Labour Act 2006.
22 Section 101 of the Labour Act 2006.
23 Section 102 of the Labour Act 2006.
24 Section 108 of the Labour Act 2006.
25 Rule 102 of the Labour Rules 2015.
26 Section 9(1) of the Labour Act 2006.
27 A person appointed under Chapter XX of the Labour Act 2006.
28 Section 50 of the Income Tax Ordinance 1984.
29 Section 3 of the Labour Act 2006.
32 Rule 3 and 4 of the Labour Rules 2015.
33 Section 345 of the Labour Act 2006.
34 Section 332 of the Labour Act 2006.
35 Rule 19(4)(j) of the Labour Rules 2015.
36 Article 3 of the Constitution of the People’s Republic of Bangladesh.
37 Section 176(e) of the Labour Act 2006.
39 Section 179(k) of the Labour Act 2006.
40 Section 179(j) of the Labour Act 2006.
41 Section 179(m) of the Labour Act 2006.
42 Section 54 & 55 of the Information and Communication Technology (ICT) Act 2006.
43 Guideline on ICT security for Banks and Non-Bank Financial Institutions.
44 Rule 19(8).
45 Article 43.
46 Section 2(39) of the Labour Act 2006.
47 Section 23(4) of the Labour Act 2006.
48 Sections 26 and 27 of the Labour Act 2006.
49 Section 23 of the Labour Act 2006.
51 Section 20 of the Labour Act 2006.
52 Section 21 of the Labour Act 2006.
53 Defined in Section 2(11) of the Labour Act 2006.
54 Defined in Section 2(58) of the Labour Act 2006.
55 Merger of Robi Axiata Limited and Airtel Bangladesh Limited.