Friends, PFA Payment of Bonus (Amendment) Rules 2019 notified on 29.1.2019. Thanks
From India, Malappuram
1442From India, Malappuram
Does the Employers who are under the purview of State Government as its 'Appropriate Government' needs to file return as well? or this is only for those Employers whose Appropriate Government is the Central Government? As every year we are filing Form - D before the State Government for being the 'Appropriate Government'!
From India, Kolkata
From India, Kolkata
If you can give us the format of Unified Online Return under Payment of Bonus Act, it is very helpful to submit the same online or give us the website where we can file the return.
From India, Chennai
From India, Chennai
Friends,
Before the amendment made on 29.1.2019 Rule 5 of Payment of Bonus Rules 1975 read as under:
"Annual returns
5. (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.
(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)."
After the amendment made on 29.1.2019 now the Rule reads as under:
‘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:
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).”
Thus it may be noted that the following changes have been made in the Rule:
1) Requirement of filing annual return with the Inspector also as per Rule 5(2) has been removed.
2) The word “unified” has been added in the annual return to be filed on the web portal.
Web portal where the return is to be filed is:
https://return.shramsuvidha.gov.in
The return is to be filed by all establishments whether the appropriate Govt. is the State Government or the Central Government.
Thanks
From India, Malappuram
Before the amendment made on 29.1.2019 Rule 5 of Payment of Bonus Rules 1975 read as under:
"Annual returns
5. (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.
(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)."
After the amendment made on 29.1.2019 now the Rule reads as under:
‘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:
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).”
Thus it may be noted that the following changes have been made in the Rule:
1) Requirement of filing annual return with the Inspector also as per Rule 5(2) has been removed.
2) The word “unified” has been added in the annual return to be filed on the web portal.
Web portal where the return is to be filed is:
https://return.shramsuvidha.gov.in
The return is to be filed by all establishments whether the appropriate Govt. is the State Government or the Central Government.
Thanks
From India, Malappuram
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Bonus Act Return Online.pdf