Post on 14-Aug-2020
THE PAYMENT OFBONUS RULES, 1975
[GSR 2367]
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 CentralGovernment 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 yearThe 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 ChiefLabour Commissioner (Central);
(b) in any other case, the Labour Commissioner of the State in which theestablishment is situated.
4. Maintenance of registersEvery employer shall prepare and maintain the following registers, namely,
(a) a register showing the computation of the allocable surplus referredto 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 ofthe employees, the deductions under sections 17 and 18 and theamount actually disbursed, in Form C.
[5. Annual returnsEvery 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 forpayment of bonus.]
1. Inserted by Payment of Bonus (Amendment) Rules, 1983, w.e.f. 21-1-1984.
46 PAYMENT OF BONUS RULES, 1975 . FORMA
FORMA[Ruk4(a)l
COMF JTATION OF THE ALLOCABLE SURPLUS UNDER SECTION 2(4)
Name of the establishment Accounting year ending on
Gross profit forthe accounting
year (Rs.)
1
Sums deducted from gross profits
Depreciationunder section
6(a)
2
Developmentrebate or
Developmentallowance
section 6(b)
3
Direct taxessection 6(c)
4
Further sums asare specified
under the ThirdSchedule to the
Act
5
Total of sums deducted undercolumn 2, 3, 4 & 5 ( *60%of
Column 7)
6
Available surplus for theaccounting year (Column 1
minus Column 6)
7
Amount of all allocablesurplus, **67%
8
* Section 2(4)(b) ** Section 2(4)(a)
FORMB[Rule4(b)l
SET ON AND SET OFF OF ALLOCABLE SURPLUS UNDER SECTION 15
Accounting year
1
Amountallocable as
bonus (in Rs.)
2
Amount payableas botiusdn Rs.)
3
Amount of seton or set off (in
Rs.)
4
Total set on orset off carried
forward
5
FORMC[Rule4(c)l
BONUS PAID TO EMPLOYEES FOR THE ACCOUNTING YEAR
ENDING ON THE
Name of the establishment
No. of working days in the year
FORMC PAYMENT OF BONUS RULES, 1975 47
SI.NO.
i
Name ofthe
employee
2
Father'sname
3
Whether he hascompleted 15
years of age atthe beginning ofthe accounting
year
4
Designation
5
No. of daysworked inthe year
6
Totalsalary orwage in
respect ofthe
accountingyear
7
Amount ofbonus
payable undersection 10 orsection 11 asthe case may
be
8
Deductions
Puja bonus or Interimother bonus or
customary bonus pain inbonus paid advanceduring, theaccounting
year
9 10
Net amount payable Amount actually paid(column 8 minus
column 12)
13 14
*[Amount of Deduction onIncome Tax account ofdeducted] financial loss,
if any, causedby
misconduct ofthe employee
10A 11
Date on which paid
15
**lTotalsumdeducted
undercolumns 9,
10,10-Aand11.]
12
Signature/Thumbimpression of the
employee
16
Inserted by the Payment of Bonus (Amendment) Rules, 1979, w.e.f. 8-9-1979.f Substituted by the Payment of Bonus (Amendment) Rules, 1979, w.e.f. 8-9-1979.
48 PAYMENT OF BONUS RULES, 1975 FORMD
1[FORM D[Rule 5]
ANNUAL RETURN—BONUS PAID TO EMPLOYEES FOR THEACCOUNTING YEAR ENDING ON THE
1. Name of the establishment and its complete postal address2. Name of the industry3. Name of the employer4. Total number of employees5. Number of employee benefitted by bonus payments
S
Total
amountpayable as
bonusunder
section 10
or 11 of thePayment of
Bonus Act,1965, asthe case
may be
1
Settlement
ifany,reachedunder
section
18(1) or12(3) of theIndustrialDisputes
Act, 1947,with date
2
Percentageof bonus
declared to
be paid
3
Totalamoun* of
bonusactually
paid
4
Date onwhich •
paymentmade
5
Whetherbonus hasbeen paidto all the
employees;if not,
reasons fornon-
payment
6
Remarks
7
Signature of the employer or his agent]
1 Inserted by the Payment of Bonus (Amendment) Rules, 1983, w.e.f. 21-1-1984.