Uttar Pradesh Rules


The Payment of Bonus Rules, 19751

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 provision 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.

2[5.    Annual Returns.— Every employer shall send a return in Form D to the Inspector so as to reach the said Form to the Inspector within 30 days after the expiry of the time limit specified in Section 19 for payment of bonus.]

FORM A

[See Rule 4(a)]

Computation of the allocable surplus under Section 2(4)

Name of the establishment

Accounting year ending on the...............................

Gross profit for
the accounting
year (Rs.)
Sums deducted from gross profits Direct taxes Section 6(c) Further sums as are specified under the
Third Schedule
to the Act
Depreciation under Section 6(a) Development rebate
or Development
allowance
[Section 6(a)]
1 2 3 4 5

 
 
Total of sums deducted
under Columns 2, 3 4 and 5
Available surplus for the accounting year (Column I minus
Column 6)
Amount of allocable surplus, +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 on or set-off (in Rs.) Total set on or set-off carried forward
1 2 3 4 5

 

 

FORM C

[Set 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...............

Sl. No. Name of 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
1 2 3 4 5 6 7

 

 

Amount of bonus
payable under
Section 10 or
Section 11, as
the case
may be

Deductions

Puja bonus or other customary bonus paid during the accounting year Interim bonus or bonus paid in advance 2[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, 10-A
and 11
8 9 10 10-A 11 12
 

 

 

Net amount payable (Column 8 minus Column 12 Amount actually
paid
Date of which
paid
Signature/Thumb impression of the employee
13 14 15 16
 

 

2[FORM D]
 (See Rule 5)

Annual Return—Bonus paid to employees for the accounting year endings 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 employee :
5.    Number of employees benefited by bonus payments :

(1) (2) (3) (4) (5) (6) (7)
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, reached under Section 18(1) or 12(3) of the Industrial Disputes Act, 1917 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 nonpayment Remarks

Signature of the employer or his agent.

NOTIFICATION

No. S. O. 2765, dated 28lh August, 1965, published in Gazette of India,
Part 11, Section 3{ii), dated September 4, 1965, p. 3011

In pursuance of the proviso to Section 19 of the Payment of Bonus Ordinance, 1965 (3 of 1965), the Central Government hereby specifies the Chief Labour Commissioner (Central), New Delhi, as the authority who may expend the period referred to in the said proviso in relation to establishments in respect of which the Central Government is the "appropriate Government".

THE PAYMENT OF BONUS (SECOND AMENDMENT)
ACT, 1985
1
[No. 67 of 1985]

[18th December, 1985]

 CONTENTS

Sections Sections
1. Short title, commencement and application. 3. Insertion of new Section 12.
2. Amendment of Section 2. 4. Repeal and saving.

An Act further to amend the Payment of Bonus Act, 1965

Be it enacted by Parliament in the Thirty-sixth Year of the Republic of India as follows :—

Prefatory NoteStatement of Objects and Reasons-.—The Payment of Bonus Act, 1965, as originally enacted in 1965, provided for payment of bonus to persons employed in any industry to do any skilled or unskilled manual, supervisory, managerial, administrative, technical or clerical work for hire or reward and drawing salary or wages not exceeding Rs. 1600 per mensem. Section 12 of the Act, as originally enacted, however, provided that where the salary or wage of an employee exceeded Rs. 750 per mensem, the bonus payable to him shall be calculated as if his salary or wage were Rs. 750 per mensem. This section was omitted by the Payment of Bonus (Amendment) Act, 1985, with a view to securing the computation of bonus payable under the Act in the case of employees drawing salary or wages exceeding Rs. 750 per mensem on the basis of the salary or wage actually drawn by them. After the enactment of this Amendment Act, there have been demands that. having regard to the periodic revision of wages of employees and other relevant circumstances, the omission of Section 12 of the Act should be made applicable with respect to bonus payable for the accounting year commencing on any day in the year 1984 and that the eligibility limit for payment of bonus contained in the definition of "employee" in the Act should be suitably raised.

2.    With a view to making available the benefit of the Payment of Bonus (Amendment) Act, 1985 in respect of the accounting year commencing on any day in the year 1984 in relation to employees in all factories or establishments to which the Payment of Bonus Act, 1965 applies, the President promulgated on the 27th September, 1985, in view of the impending festival season, the Payment or Bonus (Amendment) Ordinance, 1985. After the promulgation of the aforementioned Ordinance, Government decided that the eligibility limit for the payment of bonus, as provided for in the definition of "employee" in the Payment of Bonus Act, 1965, should be raised from Rs. 1600 to Rs. 2500, subject to the condition that the bonus payable to an employee drawing salary or wages exceeding Rs. 1600 per mensem, shall be calculated as if his salary or wages were Rs. 1600 per mensem. It was also decided to make these changes applicable in respect of the bonus payable under the Act for the accounting year commencing on any day in the year 1984 and every subsequent accounting year. Accordingly, the President promulgated on the 7th November, 1985, in view of the impending festival season, the Payment of Bonus (Second Amendment) Ordinance, 1985.

3.    The Bill seeks to replace the aforesaid Ordinances.

1.    Short title, commencement and application.—(1) This Act may be called the Payment of Bonus (Second Amendment) Act, 1985.

(2)   It shall be deemed to have come into force on the 7th day of November, 1985.

(3)  The amendments made by this Act in the Payment of Bonus Act, 1965 (21 of 1965) (hereinafter referred to as the principal Act) shall, in relation to a factory or other establishment to which the principal Act applies, have effect and be deemed always to have had effect in respect of the accounting year commencing on any day in the year 1984 and in respect of every subsequent accounting year.

Explanation.—The words and expressions which are used in this subsection and which are defined in the principal Act shall have the meanings respectively assigned to them in the principal Act.

2.    Amendment of Section 2.—In Section 2 of the principal Act, in clause (13), for the words "one thousand and six hundred rupees", the words "two thousand and five hundred rupees" shall be substituted.

3.     Insertion of new Section 12.—In the principal Act, after Section 11, the following section shall be inserted, namely :—

"12. Calculation of bonus with respect to certain employees,—Where the salary or wage of an employee exceeds one thousand and six hundred rupees per mensem, the bonus payable to such employee under Section 10 or, as the case may be, under Section 11, shall be calculated as if his salary or wage were one thousand and six hundred rupees per mensem.".

4.    Repeal and saving.—(1) The Payment of Bonus (Amendment) Ordinance, 1985 (6 of 1985) and the Payment of Bonus (Second Amendment) Ordinance, 1985 (8 of 1985) are hereby repealed.

(2) Notwithstanding such repeal, anything done, or any action taken under the principal Act, as amended by the said Ordinances, shall be deemed to have been done or taken under the principal Act as amended by this Act.

THE PAYMENT OF BONUS (AMENDMENT) ACT, 19852
 
[No. 30 of 1985]

[22nd May, 1985]

An Act further to amend the Payment of Bonus Act, 1965

Be it enacted by Parliament in the Thirty-sixth Year of the Republic of India as follows :—

1.     Short title.This Act may be called the Payment of Bonus (Amendment) Act, 1985.

2.     Omission of Section 12.Section 12 of the Payment of Bonus Act, 1965 (21 of 1965) shall be omitted.

THE PAYMENT OF BONUS (AMENDMENT) ORDINANCE, 19853
[No. 6 of 1985]

(Promulgated by the President in the Thirty-sixth Tear of the Republic of India)
An Ordinance further to amend the Payment of Bonus Act, 1965

Whereas Parliament is not in session and the President satisfied that circumstances exist which render it necessary for him to take immediate action;

Now, therefore, in exercise of the powers conferred by clause (1) of Article 123 of the Constitution and of all other powers enabling him in that behalf, the President is pleased to promulgate the following Ordinance :—

1.     Short title and commencement.(1) This Ordinance may be called the Payment of Bonus (Amendment) Ordinance, 1985.

(2) It shall come into force at once.

2.    Retrospective omissions of Section 12.The omission of Section 12 of the Payment of Bonus Act, 1965 (21 of 1965) (hereinafter referred to as the principal Act) by Section 2 of the Payment of Bonus (Amendment) Act, 1985 (30 of 1985) shall have effect and shall be deemed always to have had effect in respect of bonus payable to any employee under Section 10 or Section 11 of the principal Act for the accounting year commencing on any day in the year 1984 and every subsequent accounting year.

Explanation.—For the purposes of this section, the expressions "employee" and "accounting year" shall have the same meanings as in the principal Act.

Notifications of U. P. Government
(1)

English Translation of Shram Anubhag-2, Noti. No. 569 (HI) /XXXVI-
2-249 (SM)-89, dated January 25, 1990, published in the U. P.
Gazette, Extra., Part 4, Section (kha), dated
25th January, 1990, p. 2

In exercise of the powers under Section 27 of the Payment of Bonus Act, 1965 (Act No. 21 of 1965) read with Section 21 of the General Clauses Act, 1897 (Act No. X of 1897) and in supersession of all previous Government notification in this regard, the Governor is pleased to appoint the following officers of Labour Department as Inspector for the purposes of carrying out the provisions of the aforesaid Act for the whole of Uttar Pradesh:—

Sl. No.

Officers

1. Labour Commissioner, Uttar Pradesh.
2. All Additional Labour Commissioners, Uttar Pradesh.
3. All Deputy Labour Commissioners, Uttar Pradesh.
4. All Assistant Labour Commissioners, Uttar Pradesh.
5. Labour Intelligence Officer, Uttar Pradesh.
6. Cost Account Officer, Uttar Pradesh.
7. All Labour Enforcement Officers, Uttar Pradesh.
8. All Assistant Trade Union Inspectors, Uttar Pradesh.
9. All Welfare Inspectors, Uttar Pradesh.
10. Director of Factories, Uttar Pradesh.
11. Deputy Director of Factories, Uttar Pradesh.
12. Deputy Director of Factories (Engineering), Uttar Pradesh.
13. All Assistant Directors of Factories, Uttar Pradesh.
14. Deputy Chief Inspector of Shops, Uttar Pradesh.

(2)

English Translation of Shram Vibhag, Anubhag-2, Noti. No. 6190(HI)/
36-2—90-286(SM)-90, dated November 8, 1990, published in the
U. P. Gazette, Part 1, dated 15th December, 1990, p. 2187

In pursuance of the provisions of proviso to sub-section (3) of Section 1 of the Payment of Bonus Act, 1965 (Act No. 21 of 1965), the Governor hereby notifies for the information of all concerned his intention to apply the provisions of the said Act in the class of establishments mentioned in the Schedule below situate in the State of Uttar Pradesh, wherein ten or more persons are or were employed on any day in the accounting year commencing on any day in the year 1990 and every subsequent accounting year :

SCHEDULE

Name of the Establishments :

1.  Shops.
2. Commercial Establishments.
3.  Hotels and Restaurants.
4. Hosiery Establishments.
5. Private Printing Presses.
6. Rice, Flour, Dal and Oil Mills.
7. Engineering units.
8. Clubs.
9. Ice Factory, Ice Candy manufacturing units, Cold Storages.
10. Laundries and Dry Gleaning workshops.
11. Biscuits and Bakeries.
12. Handloom and Power Looms.
13. Foundries, Metal Printing and Metal manufacturing units.
14. Tanneries and Leather Goods manufacturing units.
15. Tobacco and Bidi manufacturing units.
16. Ara Machines and Furniture manufacturing units.
17. Tailoring Shops.
18. Brick Kilns.
19. Khandsari units.
20. Ayurvedic, Allopathic and Unani Medicines manufacturing units.
21. Soap, Sylicate and Detergent manufacturing units.
22. Potteries, Ceramics and Refractories.
23. Straw Board, Paper Board and Paper manufacturing units.
24. Rubber manufacturing units.
25. Plastic manufacturing units.
26. Plywood manufacturing units.
27. Milk Dairy and Dairy products units.
28. Garment manufacturing units.
29. Petrol and Diesels Pumps.
30. Asbestos and Cement manufacturing units.
31. Automobile Repairs units.

 

1. Vide Noti. No. G.S.R. 2367, dated August 21, 1975, published in Gazette of India, Part II, Section 3(i), dated September, 1975, pp. 2580-81.

2. Ins. by SO. 251, dt. 7-1-1984, w.e.f. 21-1-1984.
  †Section 2(4)(a).
  ‡Section 2(4)(b).

3. Ins. by GSR 1147, dt. 23-8-1979, (w.e.f. 8-9-1979).

 

1. Received the assent of the President on December 18, 1985 and published in the Gazette of India, Extra., Part II, Section I, dated 19th December, 1985, pp. 1-2

2. Received the assent of the President on 22nd May, 1985 and published in the Gazette of India, Extra., Pt. II, Section 1, Sl. No. 37, dated May 22, 1985.

3. Received the assent of the President on 27th September; 1985 and published in the Gazette of India, Extra., Pt. II, Section 1, Sl. No. 76, dated 27th September, 1985.