THE PAYMENT OF BONUS ACT, 1965

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.