Executive Summary:
This notification announces amendments to the Payment of Bonus Rules, 1975, following consideration of public feedback on a draft published in April 2018. The central change mandates employers to upload a unified annual return in Form D on the Ministry of Labour and Employment web portal by February 1st each year. These amended rules, called the Payment of Bonus Amendment Rules, 2019, take effect on the date of their publication.
Key Points / Main Content:
* **Amendment Title:** Payment of Bonus Amendment Rules, 2019.
* **Effective Date:** Date of publication in the Official Gazette.
* **Rule 5 Substitution (Annual Return):**
* Every employer must upload a unified annual return in Form D.
* Deadline: On or before February 1st of each year.
* Platform: Central Government web portal of the Ministry of Labour and Employment.
* Content: Information about the preceding year.
* Inspectors may require production of accounts, books, registers and other documents maintained in electronic form or otherwise.
* "Electronic form" definition: As per section 2 clause r of the Information Technology Act, 2000.
Impact Analysis:
Employers:
* Impact: Required to comply with new annual return submission requirements.
* Action Required: Upload the unified annual return in Form D by February 1st each year via the specified web portal and make documents available for inspection if required.
Ministry of Labour and Employment:
* Impact: Responsible for maintaining the web portal and processing the unified annual returns.
* Action Required: Ensure the web portal is functional and accessible for employers to submit their annual returns.
Inspectors:
* Impact: Responsible for inspecting documents.
* Action Required: Inspect accounts, books, registers and other documents maintained in electronic form or otherwise.
Key Entities Referenced
Payment of Bonus Rules, 1975: A set of rules related to the payment of bonuses to employees, which is being amended by this notification.
Ministry of Labour and Employment: The government ministry responsible for labour and employment policies. It published the notification.
Payment of Bonus Act, 1965: The act that confers powers to the Central Government in the Payment of Bonus Rules, 1975.
Payment of Bonus Amendment Rules, 2019: The new rules amending the Payment of Bonus Rules, 1975.
G.S.R. 413E: Notification number in the Gazette of India, dated the 23rd April, 2018.
Central Government: The governing body responsible for amending the Payment of Bonus Rules.
Information Technology Act, 2000: Act defining 'electronic form' in the context of maintaining records as per the Payment of Bonus Rules.
New Delhi: Location of publication of the notification.
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अअअअििििधधधधससससचचूूचचूू ननननाााा
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568 GI/2019 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
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[सं. जेड-20025/24/2018-एलआरसी]
मनीष कुमार गु1ा, संयु! सिचव
(cid:19)(cid:19)(cid:19)(cid:19)टटटट(cid:21)(cid:21)(cid:21)(cid:21)पपपपणणणणीीीी:::: बोनस संदाय िनयम, 1975 को भारत के राजप(cid:12) म (cid:24)अिधसूचना स(cid:17)ं या का. िन.आ. 2367 तारीख 21 अग=त, 1975
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2016 को सशं ोिधत (cid:1)कया गया था।
MINISTRY OF LABOUR AND EMPLOYMENT
NOTIFICATION
New Delhi, the 29th January, 2019
G.S.R. 58(E).—Whereas a draft of certain rules further to amend the Payment of Bonus Rules, 1975, among
other rules, were published in the Gazette of India, Extraordinary, Part II, Section 3, sub-section (i) vide notification of
the Government of India in the Ministry of Labour and Employment number G.S.R. 413(E), dated the 23rd April, 2018,
inviting objections and suggestions from all persons likely to be affected thereby, within a period of three months, from
the date on which copies of Official Gazette containing the said notification were made available to the public;
And whereas copies of the said Official Gazette were made available to the general public on the
23rd April, 2018;
And whereas the objections and suggestions received on the said draft rules from the public have been
considered by the Central Government;
Now, therefore, in exercise of the powers conferred by section 38 of the Payment of Bonus Act, 1965 (31 of
1965), the Central Government hereby makes the following rules further to amend the Payment of Bonus Rules, 1975,
namely:—
1. (1) These rules may be called the Payment of Bonus (Amendment) Rules, 2019.
(2) They shall come into force on the date of their publication in the Official Gazette.
2. In the Payment of Bonus Rules, 1975, for rule 5, the following rule shall be substituted, namely:-
‘5. Annual return.- Every employer shall, on or before the 1st day of February in each year, upload unified annual
return in Form D on the web portal of the Central Government in the Ministry of Labour and Employment giving
information as to the particulars specified in respect of the preceding year:¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 3
Provided that during inspection, the inspector may require the production of accounts, books, registers and other
documents maintained in electronic form or otherwise.
Explanation.- For the purposes of this 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).’.
[No. Z-20025/24/2018-LRC]
MANISH KUMAR GUPTA, Jt. Secy.
Note: The Payment of Bonus Rules, 1975 was published in the Gazette of India dated the 6th September, 1975 vide
notification number G.S.R. 2367, dated the 21st August, 1975 and lastly amended vide notification number
G.S.R.1115(E) dated the 6th December, 2016.
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.