I want to know how to calculate to file the return in Form 'D" under Bonus Act. Please advice in detail.
From India, Belgaum
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Please refer to Form D and fill in the total amount of bonus paid to your employees in column 1. If there is no settlement and bonus paid according to the provisions of the Bonus Act, then write "NA" in column 2. Put the percentage, i.e., 8.33% or 20%, in column 3. In column 4, enter the amount of bonus actually paid. In column 5, indicate the date of payment on which the bonus was paid/deposited to the bank. In column 6, please provide remarks according to the eligibility in your case, such as the number of eligible employees to whom you have made payment of bonus/ex gratia. In case of non-payment, state the suitable reason, e.g., not eligible for bonus as per the act, etc.

Regards,

From India, Pune
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Dear Mr. Subraya ji, Please see the attachment for Form - D. Annual Return. Regards, PBS KUMAR
From India, Kakinada
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File Type: xls bonus_act-form_d_235.xls (31.5 KB, 16901 views)

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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 Settlement, if any, reached Percentage of bonus
as bonus under section under section 18(1) of 12(3) declared to be paid
10 or 11 of the Payment of the Industrial Disputes
of Bonus Act, 1965 Act, 1947 with date
as the case may be
1 2 3













Total amount of bonus Date on which Whether bonus Remarks
actually paid payment made has been paid to
all the employees,
if not, reasons
for non-payment

4 5 6 7











Signature of the employer of his agent
1 Ins. by S.O. 251 dated 7th January,1984,(w.e.f. 21.1.1984)

From India, Delhi
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File Type: doc FORM D.doc (21.0 KB, 8224 views)

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Dear Vijay, Return under the Bonus Act has to be submitted within 30 days after the expiry of time limit specified for payment of bonus, which is 8 months from the close of the financial year.
From India, Delhi
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Hello Rajeev Verma Ji,

Thank you for your advice. Our company has paid a bonus in September 2008, so can we submit the return up to October 31, 2008? Also, please tell me the procedure for submitting the return.

Thank you,
Vijay


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Dear Vijay,

The actual deadline for submitting the Return is in December. However, it can also be submitted well before the deadline without any issue.

The form is a one-page format, which is attached in the previous post. Please fill it out and submit it to the Labour Department. The Labour Department is the competent authority under the Bonus Act. Remember to keep an acknowledged copy for your records.

Thank you.

From India, Delhi
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hi, i want to know the difference between ESTABLISHMENT, FACTORY, INDUSTRY. Plz suggest the basic differences.
From India, Jamshedpur
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Dear All,

Presently, 1050 employees are working in our firm. We are providing the monthly bonus along with the salary. However, I am facing an issue in calculating and preparing the bonus return. Each month, employees are transferring from one unit to another, making it challenging to determine in which payment sheet they should be included. This process is time-consuming and complex. Kindly provide instructions on how to simplify the preparation of the Annual Bonus return for all 1050 employees.

With Regards,
Yugal

From India, Dehra Dun
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Dear All,

In our CTC structure for Senior Management Cadre, we have a reimbursement component called "Driver's bonus" which is paid in cash. The driver is not provided by the company; the employee himself hires the driver. Can the company pay the reimbursement in cash? Can the company ask for the bonus to be returned from the employee?

Looking forward to your advice.

Regards,
Trupti

From India, Mumbai
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Dear Member,

An annual return in Form 'D' is required to be sent to the Inspector of the area under the Payment of Bonus Act, 1965 and the rules made thereunder.

With Regards,
R.N.Khola


From India, Delhi
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Dear Member,

The annual return is to be sent to the Inspector of the area in form 'D' by every employer who is covered under The Payment of Bonus Act, 1965 and is liable to pay bonus as per the time limit prescribed under section 19 of this Act.

Regards,

R.N.Khola


From India, Delhi
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Hi PFA the Form A & B which are for calculation of set on set off & allocable surplus. Its not for any return purpose.
From India, New Delhi
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File Type: doc FORM A&B Bonus.doc (30.5 KB, 1326 views)

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Dear Asha,

We are not required to submit Form A & B to any authority under the Payment of Bonus Act, 1965 & the Rules made thereunder. We are to maintain register A & B as provided by the Payment of Bonus Rules.

R.N.Khola

[Ashapriyadarshini;1351052] Please tell me about Form A & B which come under bonus. What is the submission deadline?

From India, Delhi
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Hiiiiiiiiii Actually i would like to known bonus is payable on Basic salary or gross salary as per the act...........
From India, Pune
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Hiiiiiiiii If employee has been left the service so it should be compalsary to pay bonus as per the act.............and Hoh much means on Basic or Gross as per act.............
From India, Pune
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Dear Member,

Bonus is payable as per salary or wages as defined under the Payment of Bonus Act, 1965 or on consolidated salary. For details, please go through section 2(21) of this Act.

R.N.Khola


From India, Delhi
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Dear Member,

If this employee is eligible to receive a bonus for the accounting year in which he has worked, then he will also be entitled to have his bonus payment along with other employees on the declaration of bonus payment by the employer.

R.N.Khola


From India, Delhi
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Thank you for the information.

I have another question. We have already paid a bonus, so we calculate his whole year gross salary divided by that many months. For example, the yearly gross salary is $200,000 / 12 = Bonus.

My question is, how do we maintain the Bonus Register and how do we fill out the Bonus Return? This means how to show the percentage in the Register and Return.

From India, Pune
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Dear Sir,

Would it be possible for HR to be a part of the Union?

Regards,
Asif


From India, Calcutta
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Anonymous
hi all please clarify my doubt,i.e how to calculate bonus and what is bonus formula.please explain.phani
From India, Guntur
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Dear All,

Presently, 500 employees are working in our firm. We provide monthly bonuses along with the salary. I am currently facing a challenge in calculating and preparing the bonus returns. It is difficult to determine in which payment sheet each employee should be included, and this process is time-consuming. Kindly provide me with instructions on how to simplify the preparation of the Annual Bonus return for all 500 employees.

With Regards,

From India, undefined
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Dear all,

I want to know if a bonus is mandatory to pay if an organization is suffering losses for the last three years. Also, if one has not submitted Form D on time, can Form D be submitted later (in March and April)?

Thank you.

From India, Hyderabad
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Dear Sirs,

There have been numerous changes in the Central Labour Rules. Currently, the RLC/DLC has advised not to fill Half-Yearly returns for LIN-seeded establishments, only the Annual Returns for the same. Could you please clarify which is the correct procedure?

Please clarify.

Thank you.

From India, Jalalpur
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Dear all Please tell me how many return in a year... And date also please help me Regards Sanjeev singh
From India, New Delhi
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Dear sir We are the labour contrator and having 20 employee, sal we nee to submitt the Form No.A,B,C,D ?
From India, Anand
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Any Body Please share actual excel file of bonus register (Form D)
From India, Pune
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can i get a form A and Form B bonus calculation sheet
From India, Pune
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Dear all,

The Payment of Bonus Act, 1965, and The Bonus Rules, 1975 are applicable to all establishments where the manpower on any day during the financial year is 20 or more (please refer to sec. 1(2)(3)(a),(b)). Once it becomes applicable, the establishments are obligated to adhere to the provisions of the Act & Rules, and shall submit the Forms & Returns in Format A, B, C & D attached to the Bonus Rules, 1975, which shall be maintained in the form of a Register(s) as per "Rule 4. Maintenance of Registers." The Unified Annual Return in Form D (amended from 2019) shall be uploaded on the web portal of the Central Government in the Ministry of Labour and Employment, furnishing information as to the particulars specified in respect of the preceding financial year "on or before the 1st day of February each year" (Ref. Rule 5 of the PoB Rules, 1975). Provided that during inspection, the inspector may require the production of accounts, books, registers, and other documents maintained in electronic form or otherwise. This Rule has been amended/introduced by a notification G.S.R. 58(E), dated 29.1.2019 (w.e.f. 29.1.2019). Please see the copy attached: https://www.staffnews.in/2019/05/payment-of-bonus-amendment-rules-2019.html

Please take note of the amended Form D - Unified Annual Return, which is to be "uploaded on the Ministry of Labour portal." This Form D is published in PDF form. An Excel format is not readily available. (I'll try to upload asap, and you can also convert from PDF format to Excel format for convenience of filling the form & to upload).

For uploading to the portals of the Ministry of Labour, use the login link: https://shramsuvidha.gov.in/resetLoginPassword?emailVerificationKey=bnNzbGqzdy bm9vcDYyaWNvdmg4NWgwZGs&loginId=Y29uc3VsdGhya3VtYX JAZ21haWwuY29t

From India, Bangalore
Attached Files (Download Requires Membership)
File Type: pdf The Payment of Bonus Act 1965 & Sch. 1 to 4.pdf (643.3 KB, 2 views)
File Type: pdf thepaymentofbonusrules1975_0.pdf (37.4 KB, 1 views)
File Type: pdf Payment_of_Bonus(Amendment)Rules_2014(Gazette).pdf (379.4 KB, 2 views)
File Type: pdf GSR 58(E) Notification dt.29.1.2019 Amendment to Payme nt-of-Bonus-Rules,1975. Gazette.pdf (285.5 KB, 1 views)

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Dear friends,

The amended formats are required to be filled with many details and computations as in Form A to C and Form D to be uploaded on the portals. It will be difficult to collect and group the required data for the whole year and fill in appropriate columns. This will call for coordinated efforts of Finance/Accounts and HR. I would advise the concerned to commission a suitable software linked to your payroll, especially where a larger number of employees' data needs to be collected and filled in the formats. Otherwise, manually, it is not possible to collect and input them in the right places.

Regarding the computation of bonus payable, the formats A-C are to be filled. I suggest the concerned parties prepare Excel sheets, fill in the data. If these are prepared as soon as the audited annual financial accounts are available, the payable amounts of bonus can be determined on a per-person basis. I am aware that in small establishments, bonus amounts are fixed and disbursed on an individual basis, with top-level management empowering different amounts to different employees based on their contributions, dedication, potential, etc. Conversely, in larger establishments, amounts are fixed at a certain percentage, perhaps after an agreement with unions, commonly applicable either as a whole or in groups. This typically ranges between the statutory 8.33% and 20%, with higher percentages also possible. This stipulation applies irrespective of whether the establishment earns a profit or incurs a loss. It is important to note that establishments incurring losses must still pay statutory bonuses at a minimum of 8.33%.

For uploading and further information, please use the following link: https://shramsuvidha.gov.in/eRegister#

From India, Bangalore
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