PAYMENT OF BONUS RULES, 1975
1. Short title and commencement
2. Definitions
3. Authority for granting
permission for change of accounting year
PAYMENT OF BONUS
RULES, 1975
No. G.S.R. 2367, dated the 21st August, 19751. In exercise of the powers conferred by sec. 38 of
the Payment of Bonus Act, 1965 (XXI of 1965), and in supersession of the
Payment of Bonus Rules, 1965, the Central Government hereby makes the following
rules namely:
1. Published in the Gazette of India, Pt. II Sec. 3 (i) dated the 6th September, 1975, P. 2580.
1. Short title and commencement. -
1(1) These rules may be called the Payment of Bonus Rules,
1975.
(2) The shall come into force at once on the
date 2 of their publication in the official Gazette.
1. Published
in the Gazette of India, Pt. II Sec. 3 (i), dated the 6th September, 1975, P.
2580.
2. Enforced w.e.f. 6th
September, 1975.
2. Definitions. -In these rules, -
(a) “Form” means a form appended to these rules;
(b) “Act” means the Payment of Bonus Act, 1965 (XXI 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 para. (b) of sub clause (iii) of Cl. (1) of Sec. 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 Cl. (4) of Sec. 2
in For
(b) A register showing the set-on and set-off
of the allocable surplus, under Sec. 15, in Form B;
(c) A register showing the details of the amount of bonus due to each of the
employees, the deductions under Sees. 17 and 18 and the amount actually
disbursed, in Form C.
15. Annual returns. -Every employer shall send a return in Form D to the
Inspector so as to reach the said form to the Inspector within 30 days after
the expiry of the time limit specified in Sec. 19 for payment of bonus.]
1. Ins. by S.O. 25 1, dated 6th January, 1984 published in the Gazette of India, Pt. II, Sec. 3 (ii), dated 21,January, 1984.
See rule 4 (a)
Set-on and
set-off allocable surplus under Sec. 2(4)
Name of the establishment.................. Accounting year ending on
the......................
|
Sums
deducted from gross profits |
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|
Gross
profit for the accounting years (Rs.) |
Depreciation
under (Sec.
6(a)] |
Development
rebate or Development allowance [Sec.
6(b)] |
Director
taxes [Sec.
6.(c)] |
Further
sums as are specified under the Third Schedule of the Act |
Total
of sums deducted (cols. 2,3,4, and 5) |
Available
surplus for the accounting year (col.1 minus col.6) |
Amount
of surplus 167 per cent 267 per
cent of col.7 |
|
1. |
2. |
3. |
4. |
5. |
6. |
7. |
8. |
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1. Section 2(4) (a).
2. Section 2(4) (b).
[See rule 4 (b)]
Set-on and set-off allocable surplus under Sec. 15
|
Account
year |
Amount
allocable as bonus (in Rs.) |
Amount
payable as bonus (in Rs.) |
Amount
of set0on or set-off (in Rs.) |
Total
set-on or set-on or set-off carried forward |
|
1. |
2. |
3. |
4. |
5. |
|
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[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 |
Father’s
name |
Whether
he has completed 15 years of age at the beginning of the accounting year |
Designation |
No.
of days worked in the year |
Total
salary or wage in respect of the accounting year |
Amount
of Bonus payable under Sec. 10 or Sec. 11 as the case may be. |
|
1. |
2. |
3. |
4. |
5. |
6. |
7. |
8. |
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Dedications |
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|
Net amount payable (col. 8 minus col.12). |
Amount actually paid |
Date on which paid |
Signature/Thumb impression of the employee |
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|
Puja bonus or other customary bonus paid during
the accounting year |
Interim bonus or bonus paid in advance |
Deduction account of financial loss, if any,
caused by misconduct of the employee |
Total sum deducted under Cols. 9,10 and 11) |
|
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9. |
10. |
11. |
12. |
13. |
14. |
15. |
16. |
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1[FORM D
(See rule 5)
1. Ins. by S.O. 251, dated 6th
January, 1984, published in the Gazette of India, Pt. II, Sec. 3 (ii) dated 21st
January, 1984.
Annual Return-Bonus paid to employees
for the accounting year ending on the………
1. Name of the establishment and its complete postal
Addresses……………
2. Nature of the Industry………………………….
3. Name of the Employer………………………….
4. Total Number employees………………….
5. Number of employees benefited by bonus payments………………..
|
1. |
2. |
3. |
4. |
5. |
6. |
7. |
|
Total amount payable as bonus under sec. 10 or 11
of the Payment of Bonus Act, 1965 as the case may be |
Settlement, if any reached under sec. 18(1) or
12(3) of the Industrial Disputes Act, 1947 with date. |
Percentage of bonus declared to be paid |
Total amount of bonus actually paid |
Date on which payment made. |
Whether bonus has been paid to all the employees.
If not, reasons for non-payment. |
Remarks |
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Signature of the Employer or his agent.]