1. Applicable to factory and establishment where 20 or more persons are employed. As per Govt. of Maharashtra Notification - Factory with aid of power 10 or more but less than 20 workers. Estab. 10 or more but less than 20 persons. 20. Public Sector Establishment competing with pvt. Sector income not less than 20% of gross income.
32 Sea men, dock worker under the scheme establishment of Central Govt. and State Govt. estaployees employed in Indian Red Cross or other such like institutions, University, Educationaler institutions - hospitals - Chamber of Commerce insd social welfare institutions - not for the purpose of profit-employees employed on building operations and employees of Reserve Bank of India-employees employed (ix) a to g
2(4) 2 Allocable Surplus of foreign company other than banking company 67% of Available Surplus. Others- 60%. Rule 4(a) Form A. (6) Available Surplus- as u/s. 5. 2(21) Wage includes D.A, Cash payments etc. Does not include- Any bonus, House, Accomodation etc.
36 Appropriate Govt. may exempt certain establishment from the Act considering their financial position etc..
2(13) Wages up to 21,000/-p.m.-apprentice excluded--- (Ss.10 & 11)min. 8.33% and Max. 20% of salary. 12 Calculation based on 7,000/-p.m. or the minimum wages for the scheduled employment, whichever is higher (w.e.f. 1.4.2014). 8. Entitlement min.30 days of work.
In new establishment Bonus shall be payable for first five year if the profit is made. Set on and Set off to be made in manner specified in 16(1-B), (1-C) in Fourth
If dismissed for fraud, riotous behavior, theft misappropriation or sabotage of establishment property
4(a)(b) 5 Gross Profits of Banking Co's.- Sch. I of other Co's.- Sch.II. 5. Available Surplus = After deducting sums u/s. 6. 6 Sums deductible from gross profits- depreciation, etc. Sch. III. 7. Calculation of direct taxes---no account shall be taken of--(a) (i) 15 to (iii), (b) to (e). 15. Carried forward for set on- If allocable surplus exceeds max. bonus--for set off if allocable surplus falls short of --min. bonus-- Rule 4(b) Form B.Sch. IV.
Customary Bonus or puja bonus advanced before the date when they became payable to be adjusted
If employee causes financial loss. Rule 4(c) Form C. Sec. 17 Advance bonus etc., may be deducted Rule 4(c) Form C.
If disputed - within 1 month from the date on which award becomes enforceable. In any other case, within 8 mths from the close of the accounting year.
Application within lyear from the date on which the money became due by employee etc. to appropriate Govt. which will issue certificate to Collector who will proceed to recover as arrear of Land Revenue. After 1 year - if appr. Govt. is satisfied about sufficient cause. Sec. 22- Reference of dispute - deemed as industrial dispute under Industrial Dispute Act
Employer to maintain registers etc acc. to Rule 4(a) Register of allocable surplus in Form A Rule 4(b) Register of set on and set off of allocable surplus in Form B. Rule 4(c) register of details of Bonus and deductions u/ss. 17 & 18 in Form C. 27. Appropriate Govt. to appoint Inspectors by notifications. Powers of Inspector - require employer to furnish information, examine records etc.
Person contravening any of the provisions of the Act or fails to comply with the direction or requisition made under this Act liable for the imprisonment upto 6 months or fine upto₹ 1,000/- or both.
If the person commiting an offence is a co. every person incharge and responsible shall be deemed to be guilty alongwith the company, shall be liable to be punished - other officer also to be deemed guilty if offence is committed with his consent - i.e. Director, Manager, etc.
Tried by Central Govt. - not below Regional Labour Commissioner. State Govt. not below Labour Commissioner. No Court inferior to Presidency Magistrate of First Class to try offences
