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THE PAYMENT OF BONUS RULES, 1975

In exercise of the powers conferred by section 38 of the Payment of Bonus Act, 1965 (31 of 1965), and in super session 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, 1965.

(2) They shall come into force on the date of their publication in 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 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 howing 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.

FORM A
[See rule 4(1)]

Computation of the Allocable surplus under section 2(4)

Name of the establishments                                         Accounting year ending on the
Sums deducted from gross profit
Gross profit For theAccountingYear (Rs.) Depreciation underSection 6(a) Development
rebateor
Development
allowance
Section 6(b)		 Direct taxes section 6(c) Further sums as are specifiedunder the Third Schedule to the Act.
1 2 3 4 5 6
Total of sums deductedunder Column 2,3,4, and 5 Available surplus for the accountingYear (Column 1 minus Column 6) Amount of allocable surplus a 67% (*60% of column 7)
6 7 8

FORM B
See rule 4(b)
Set-on and Set-off of Allocable surplus under section 15

Accounting Year Amount allocable
as bonus
(in Rs.)		 Amount payable
as bonus
(in Rs.)		 Amount of set onor set-off(in Rs.) Total set-on or set-offcarried forward
1 2 3 4 5

FORM C
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.......

S. No Name of the
Employee		 Father’s
name		 Whether he has
completed 15years of age atthe beginning ofaccounting year		 Designation No. of days
worked inthe year		 Total salary
or wage
inrespect
of the
accounting
year		 Amount of bonus payable under section 10 or section 11as the casemay be
1 2 3 4 5 6 7 8

 

Deduction
Puja
bonusor
other
customary
bonus
during
the
accounting
year 		Interim
bonusor bonus
paid
advance 		1[Amount o
fincome-taxdeducted ]		 Deduction onaccount of
financialloss, if any
caused by
misconduct of the
employee		 2[Total sum
deducted
under Columns,9
10,10 Aand 11]		 Net
amount
payable
(column 8 minus
Column12)

Amount
actually
paid

 

 Date onwhich
paid		 Signature/
Thumb
impression of the
employee
9 10 1(10 A) 11 12 13 14 15 16

1FORM D
{See 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 industry:

3. Name of the employer:

4. Total number of employees:

5. Number of employees benefited by bonus payments:

Total amount payable
as bonus under section
10 or 11 of the Payment
of Bonus Act, 1965
as the case may be
Settlement, if any, reachedunder section 18(1) of 12(3)
of the Industrial DisputesAct, 1947 with date
Percentage of bonus
declared to be paid
1
2
3
Total amount of bonusactually paid Date on whichpayment made Whether bonushas been paid toall the employees,if not, reasonsfor non-payment Remarks
4 5 6 7

Signature of the employer or his agent

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