Practice to be followed - write letter to IF or Labour Dept. How to communicate to employees reg lay off?

hrrengs@gmail.com
Dear HR Professionals, Pls clarify on the following
1. Should the employer ( less than 50 workmen are employed ) need to inform Inspector of factories or labour dept in case of layoff ( due to lack of orders )
2. If he need to write letter to IF or Labour Dept. How to communicate to employees reg lay off?
3. Should we mark attendance in Muster Roll during lay off period
4. Whether pf / esi contributions is payable for 50% of basic + DA during lay off period or should it be on total wages
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