Union of India - Act
Payment of Bonus Rules, 1975
UNION OF INDIA
India
India
Payment of Bonus Rules, 1975
Rule PAYMENT-OF-BONUS-RULES-1975 of 1975
- Published on 21 August 1975
- Commenced on 21 August 1975
- [This is the version of this document from 21 August 1975.]
- [Note: The original publication document is not available and this content could not be verified.]
1. Short title and commencement. - (1) These rules may be called The Payment of Bonus Rules, 1975.
2. Definitions. - In these rules-
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-
4. Maintenance of registers. - Every employer shall prepare and maintain the following registers, namely:-
5. [ Annual return.
- Every employer shall, on or before the 1st day of February in each year, upload unified annual return in Form D on the web portal of the Central Government in the Ministry of Labour and Employment giving information as to the particulars specified in respect of the preceding year:Provided that during inspection, the inspector may require the production of accounts, books, registers and other documents maintained in electronic form or otherwise.Explanation. - For the purposes of this rule, the expression "electronic form" shall have the same meaning as assigned to it in clause (r) of section 2 of the Information Technology Act, 2000 (21 of 2000).]FORM A[See rule 4(a)]Computation Of The Allocable Surplus Under Section 2(4)Name of the establishment..........................................Accounting year ending on the ..........................| Sums deducted from gross profits | |||||||
| Gross profit for the accounting year Rs. | Depreciation under section 6(a) | Development rebate or Development allowance section 6(b) | Direct taxes section 6(c) | Further sums as are specified under the Third Schedule to the Act | Total of sums deducted under columns 2, 3, 4 and 5 | Available surplus for the accounting year (Column 1 minus Column 6) | Amount of allocable surplus (@67%) (*60% of Column 7) |
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 |
| Accounting year | Amount allocable as bonus (in Rs.) | Amount payable as bonus (in Rs.) | Amount of set on or set-off (in Rs.) | Total set-on or set-off carried forward |
| 1 | 2 | 3 | 4 | 5 |
| Sl. No. | Nameof 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 section 10 or section 11, as the case may be |
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 |
| Pujabonus other customary during the accounting year | Interim bonus or bonus paid advance | Amount of Income-tax deducted | Deduction on account of financial loss, if any, caused by misconduct of the employee | [Total sum deducted under Columns 9, 10, 10A and 11] [Substituted by G.S.R. 1147, dated 23-8-1979 (w.e.f. 8-9-1979)] | Net amount payable (Column 8 minus Column 12) | Amount actually Paid | Date on which paid | Signature/Thumb Impression of the employee |
| 9 | 10 | 10A | 11 | 12 | 13 | 14 | 15 | 16 |
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 payables 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 | 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 |
| (1) | (2) | (3) | (4) | (5) | (6) | (7) |