Rule 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.
Rule 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.
Rule 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 the case of an establishment in relation to which the Central Governments 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.
Rule 4: Maintenance of registers
Every employer shall prepared 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.
Rule 5: Annual returns
(1)Every employer shall on or before the 1st day of February in each year upload annual returns in the Form D on the web portal of the Ministry of Labour and Employment giving information as to the particulars specified in respect of the preceding year:—
Provided that the annual returns shall be filed within the time limit specified in section 19 of the Act.
(2) Every employer on or before the 1st day of February in each year may file annual returns in the Form D to the Inspector giving information as to the particulars specified in respect of the preceding year:
Provided that during inspection, the inspector shall require the production of the accounts, books, register and other documents if the same are maintained in manual form or in electronic form, as the case may be.
Explanation.—For the purposes of this sub-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).
