The Payment of Bonus Rules, 1975
INDEX
|
|
Rules
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Description
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1.
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Short
title and commencement
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2.
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Definitions
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3.
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Authority
for granting permission for change of accounting year
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4.
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Maintenance
of registers
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5.
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Annual
returns
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FORM
A.
|
Computation
of the allocable surplus under section 2(4)
|
FORM
B.
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Set-on
and Set-off of allocable surplus under section 15
|
FORM
C.
|
Bonus
paid to employees for the accounting year ending
on the………..
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FORM
D.
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Annual
Return—Bonus paid to employees for the accounting year ending
on the ……..
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THE
PAYMENT OF BONUS RULES, 19751
In exercise of the powers conferred by section 38 of the Payment of Bonus Act, 1965 (21 of 1965), and in supersession of the Payment of Bonus Rules, 1965, the Central Government hereby makes the following rules, namely:—
1. Short title and commencement.—
(1)
These
rules may be called the Payment of Bonus Rules, 1975.
(2)
They shall come into force on the date of their publication in the
Official Gazette.
2. Definitions.—In these rules—
(a)
“form” means a form appended to these rules;
(b)
“Act” means the Payment of Bonus Act, 1965 (21 of 1965);
(c)
“section” means a section of the Act.
3.
Authority for granting permission for change of accounting year.—The
prescribed authority for the purposes of the proviso to paragraph (b)
of sub-clause (iii) of clause (1) of section 2 shall be—
(a)
in the case of an establishment in relation to which the Central
Government is the appropriate Government under the Act, the Chief
Labour Commissioner (Central);
(b) in
any other case, the Labour Commissioner of the State in which the
establishment is situated.
4.
Maintenance of registers.—Every
employer shall prepare and maintain the following registers, namely:—
(a)
a register showing the computation of the allocable surplus referred
to in clause (4) of section 2, in Form A:
(b)
a register showing the set-on and set-off of the allocable surplus,
under section 15, in form B;
(c)
a register showing the details of the amount of bonus due to each of
the employees, the deductions under sections 17 and 18 and the amount
actually disbursed, in Form C.
2[5. Annual
returns.—Every
employer shall send a return in Form D to the Inspector so as to
reach him within 30 days after the expiry of the time limit specified
in section 19 for payment of bonus.]
FORM
A
[See
rule 4 (1)
COMPUTATION
OF THE ALLOCABLE SURPLUS UNDER SECTION 2 (4)
Name
of the establishment………………………… Accounting year
ending on the .................................
Gross
profit for the Accounting year Rs.
|
Sums
deducted from gross profit
|
Direct
taxes section 6(c)
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Further
sums as are specified under the Third Schedule to the Act
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Depreciation
under section 6 (a)
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Development
rebate or Development allowance Section 6 (b)
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1
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2
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3
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4
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5
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Total
of sums deducted under Column 2,3,4, and 5
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Available
surplus for the accounting year(Column 1 minus Column 6)
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Amount
of allocable surplus @67%
(60%
of Column 7)
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6
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7
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8
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FORM
B
[See
rule 4 (b)]
SET
AND SET-OFF ALLOCABLE SURPLUS UNDER SECTION 15
Accounting
year
|
Amount
allocable as bonus
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Amount
payable as bonus
(in
Rs.)
|
Amount
of set on or set-off
(in
Rs.)
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Total
set-on
or
set-off carried forward
(in
Rs.)
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1
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2
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3
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4
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5
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FORM
C
[See
rule 4 (c)]
BONUS
PAID TO EMPLOYEES FOR THE ACCOUNTING YEAR ENDING ON THE
.....................................
Name
of the establishment .....................................
No.
of working days in the year .............................
Sl.
No.
|
Name
of the employee
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Father’s
name
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Whether
he has completed 15 years of age at the beginning of the
accounting year
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Designation
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No.
of days worked in the year
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Total
salary or wage in respect of the accounting year
|
Amount
of bonus payable under section 10 or section 11 as the case may
be
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1
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2
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3
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4
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5
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6
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7
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8
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Puja
bonus or other customary bonus during the accounting year
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Interim
bonus of bonus paid advance
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Deductions
|
Net
Amount Payable
(Column
8 minus Column 12)
|
Amount
actually paid
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Date
on which paid
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Signature/thumb
impression of the employee
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||
3[Amount
of income-tax deducted]
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Deduction
on account of financial loss, if any, caused by misconduct of
employee
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[Total
sum deducted under columns 9, 10, 10A and 11]
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||||||
9
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10
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4[10A]
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11
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12
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13
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14
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15
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16
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5[Form D[See rule 5]
ANNUAL
RETURN- BONUS PAID TO EMPLOYEES FOR THE ACCOUNTING YEAR ENDING ON THE
.....................
1.
Name of the establishment and its complete postal
address:………………………….
…………………………………………………………………………………………..
…………………………………………………………………………………………..
2.
Name of industry:……………………………………………………………………….
3.
Name of the employer:………………………………………………………………….
4.
Total number of employees:…………………………………………………………….
5.
Number of employees benefited by bonus payments:………………………………….
Total
amount payable as bonus under section 10 or 11 of the Payment of
Bonus Act, 1965 as the case may be
|
Settlement,
if any, reached under section 18 (1) of 12 (3) of the Industrial
Disputes Act, 1947 with date
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Percentage
of bonus declared to be paid
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1
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2
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3
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|||
Total
amount of bonus Actually paid
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Date
on which payment made
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Whether
bonus has been paid to all the employees, if not, reasons or
non-payment
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Remark
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||
4
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5
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6
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7
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Signature
of the employer or his agent.
1
Vide
G.S.R. 2367, dated 21st August, 1975, published in the Gazette of
India, Pt. II, Sec. 3(i), dated 6th September, 1975.
2
Ins.
by S.O. 251, dafed 7th January, 1984 (w.e.f. 21-1-1984).
@
Section
2 (4) (a)
*
Section
2 (4) (b)
3
Ins.
by G.S.R. 1147, dated 23rd August, 1979 (w.e.f. 8-9.1979).
4
Ins.
by G.S.R. 1147, dated 23rd August, 1979 (w.e.f. 8-9.1979).
5
Ins.
by S.O. 251, dated 7th January, 1984, (w.e.f.. 21-1-1984).
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