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.