THE PAYMENT OF BONUS 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 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.
[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.]
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 for the accounting year (Rs.)
1 Sums deducted from gross profits Depreciation under section 6(a) 2 Development rebate or Development allowance section 6(b) 3 Direct taxes section 6(c) 4 Further sums as are specified under the Third Schedule to the Act 5 Total of sums deducted under column 2, 3, 4 & 5 ( *60%of Column 7) 6 Available surplus for the accounting year (Column 1 minus Column 6) 7 Amount of all allocable surplus, **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 Amount allocable as bonus (in Rs.)
2 Amount payable as botiusdn Rs.)
3 Amount of set on or set off (in Rs.)
4 Total set on or set 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 of the employee 2 Father's name 3 Whether he has completed 15 years of age at the beginning of the accounting year 4 Designation 5 No. of days worked in the year 6 Total salary or wage in respect of the accounting year 7 Amount of bonus payable under section 10 or section 11 as the case may be 8 Deductions Puja bonus or Interim other bonus or customary bonus pain in bonus paid advance during, the accounting year 9 10 Net amount payable Amount actually paid (column 8 minus column 12) 13 14 *[Amount of Deduction on Income Tax account of deducted] financial loss, if any, caused by misconduct of the employee 10A 11 Date on which paid 15 **lTotalsum deducted under columns 9, 10,10-Aand
11.]
12 Signature/Thumb impression 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 THE ACCOUNTING YEAR ENDING ON THE
1. Name of the establishment and its complete postal address
2. Name of the industry
3. Name of the employer
4. Total number of employees
5. Number of employee benefitted by bonus payments S Total amount payable as bonus under section 10 or 11 of the Payment of Bonus Act, 1965, as the case may be 1 Settlement ifany, reached under section 18(1) or 12(3) of the Industrial Disputes Act, 1947, with date 2 Percentage of bonus declared to be paid 3 Total amoun* of bonus actually paid 4 Date on which • payment made 5 Whether bonus has been paid to all the employees;
if not, reasons for nonpayment 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.