Maintenance of registers: Every employer shall prepare and maintain the following registers:
Form A: A register showing the computation of the allocable surplus referred to in clause (4) of section 2.
Form B: A register showing the set-on and set-off of the allocable surplus, under section 15.
Form 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.
Annual returns:
Form D: Every employer shall send a return to the Inspector so as to reach him within 30 days after the expiry of the time limit specified in section 19 for payment of bonus.
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