Objective
To impose to stautatary liability for employee to pay bonus to employees
to provide the principal of payement of bonus according to the formulas
To provide the machinary of the enforcement of the liability of payment of bonus
Applicability of act yah kaha kaha apply ho sakta hai
This act extend of whole indian include jammu kashmir in current time
This act applied to every factory and company which is 20 or more employees on date of every year
and this act applied on 10 to 20 empployee in a factory but the factory send approriate notification direct to the governmant and apply on the factory or company depending on the company situation
If this Act comes into force, it will remain in force until the company is established. It will not matter whether the employees stay for 10 days or not
For Employees
Any employee who is employed in companies to do any work except apprentices.
For Employer
In Factory- Owner, manager, Legal, reprentative, agent of the owner.
factory main in sabhi ke paas deciesion power hoti hai
In Company- MD ke paas hi decision making power hoti hai
Employees Eligibilty-
har ek vo employee jisko hire kiya gaya hai jiski salary basic + da ke anusaar 21k ya 21k se kam hai to vo employee eligible hai bonus ke liye aur har catogries ke employee ke liye eligible hai lekin vo kam se kam 30 din kaam kiya hona chahiye
Disqualified of bonus
in condition ke andar employee ko disqualified kiya ja sakta hai: Sexual harasment, fruad, misbehavior ke case main
Bonus pay kab kare time limit bonus pay
8 month main bonus pay karna hota hai of the closing march month main
mean march ke next 8 month ke andar pay karna hota hai ya to isko employee ko ek baar main ek kar do ya isko parts ke andar divide karke pay kardo
Maximum and Minimum bonus:
Minimum Bonus= 8.33% of basic+ Da ....Or rupees 100 rupees
IF koi employee 30 ya 35 din office aaya aur uska bonus 50 rupees aaya 8.33% ke anusar to usko bonus 100 rupay denge
Maximum Bonus= 20% of Basic+ DA
if agar allocation 20% jyada jaa raha hai employees ke to us condition main hi 20% ka hi bonus jaayega us case main aur baaki ka access hai usko set on kiya jaayega for the four financial year unka again se profit and loss calculate karne ke liye
Ex. maan lijiye ki next four finaical year main company ko ghata ho gaya aur unke paas pay karne ko nahi hai bonus to us condition main yah access tha set on kiya gaya tha to isko use kiya jata hai for the payment of bonus
Available surplus= A+B
iska mtlb company apne gross profit main se financial yrear ke andar companies ki jitni bhi liabbilities hai jese unhone taxes pay kiya hai ya other depressian ya previous year main set on ya set off ka amount tha, mtlbb ki previous financial year main profit tha to set on kiya gaya ya fir loss tha to set off kiya gaya
mean gross profit main se saari liabilities ko less karke jo amount bachta hai usko bolte hai available surplus
Allocable surplus= jisko allocate kiya jata hai for the payment of bonus ki is amount main se employee ko bonus pay kiya jaayega aur yah bonus kuch bhi ho sakta hai, 8.33% to 20% rate of basic of da ka nikalkar define kiya jata hai
How much allocable surplus=
yaha par allocable surplus ek percentage hota hai nikala jata hai available surplus ka
For Banking sector allocable surplus 60% hai mean gross profit main se depresian deduct karne ke baad jo amount bacha tha usko hamne available surplus main kra tha.
For Banking sector allocable surplus 60% hai mean gross profit main se depresian deduct karne ke baad jo amount bacha tha usko hamne allocable surplus for payment of bonus
For other sector companies: allocable surplus 67% hai mean gross profit main se depresian deduct karne ke baad jo amount bacha tha usko hamne available surplus main kra tha.
For other sector companies: allocable surplus 67% hai mean gross profit main se depresian deduct karne ke baad jo amount bacha tha usko hamne allocable surplus for payment of bonus
Set On= mtlbb ki previous financial year main profit tha aur limit 20% se jyada max limit kar gaya tab us case main jo access vala amount hai usko set on kiya jayega for the next 4 financial year aur us amount ko use kiya jaayega agle 4 saal tak bonus pay karne ke liye set on kar diya jayega
Set off- agar loss ho raha hai to 8.33% ka bonus to pay karna hi hota hai aur jo 8.33% ka jo bonus hai vo bhi to loss hai bcs company ke paas koi available surface tha hi nahi pay karne ke liye. to is 8.33% ko agle 4 saal tak bonus pay karne ke liye set off kar diya jayega aur jabhi bhi available surface ko calculate kiya jayega to us case main isko again se use kiya jayega for final profit
another bonus rules
1. Bonus eligibilty checked on basic+ Da of employees
2. Bonnus is caculate on earn basic+ da salary of the Da salary of the employee
example- mankar chalo employee ki basic+ da, 10k hai aur vo month main 15 days hi aaaya hai aur uski 15 days ki basic+ da, 5k bani hai. to uski bonus ki calculation 5k hogi na ki 10k hogi.
3. Bonus cannot be calculate on Basic+ da more than the uppar limited decided by governmant
Image ke 5 ve point main dekhna
Governmant ki condition ke anusar dono main se jo bada amount hoga us amount ko ham lenge as an uppar limit of the calculate of bonus
4. Uppar limit decided by gov is maximum of the following
RS. 7000Or minimum wages of the state for the shedule employment
jabhi bhi gov. minimum wages relaese karti hai state ke liye and isme kuch catgories hoti hai unskilled, semi skilled and highly skilled to unki catgorioies ke hisaab se employees ka minimum wages caculate kjarenge aur 7k ke hisaab se campared karenge aur dono main se jo bada amount hoga us amount ko ham maan lenge uppar limit of amount
Bonus calculation step
1. find empployees eligibilty step for bonus
check karne ke liye (basic+ Da, 21000 se jyada hai to vo bonus ke liye eligible nahi hoga
if agar koi employee 21000 se kam ya 21k ke barabar hai to vo bonus ke liye eligible hoga
2. find max wage celing of bonus calculation-
uppar limit decieded by gov. usse jyada limit nahi hogi usse kam ya barabar par ham calculation kar sakte hai ( ab yah kese find kare max wage celing, example. 7000 and minimum wage of gov state in dono main se jo bhi bada amount hoga usko ham as max ceiling of wages lenge) vese yah mene uppar vaale topic main bhi likha hai
3.
No comments:
Post a Comment