Page 329 - DMGT516_LABOUR_LEGISLATIONS

Labour Legislations

Notes unabsorbed losses brought forward from the previous accounting years). Bonus for this year is
to be calculated according to the provisions of the Act (as discussed above) excepting the
provisions of set on and set off.
In the sixth accounting year, set on or set off is to be made of the excess or deficiency carried
forward from the fifth and sixth accounting years.

In the seventh accounting year, set on or set off is to be made of the excess or deficiency carried
forward from the fifth, sixth and seventh accounting years.
From the eight accounting year onwards, bonus is to be calculated as in case of any other
establishment.

Offences and Penalties (Sec. 28, Payment of Bonus Act)

The penalties leviable in respect of the various offences under the Payment of Bonus Act are as
follows:

Offence Penalty
1. Contravention of the provisions of the Imprisonment up to 6 months or fine up to
Act or Rules Rs.1000 or both
2. Failure to comply with the directions or As above
requisitions made

Task Define Bonus Act 1965, by the help of some examples or cases.

13.5 Summary

The act extends to the whole of India. The act came into force on dates notified, from time
to time, by the Central Government in respect of different establishments or employments,
so that the total coverage was completed within 3 years from the passing of the Act, which
was February 1976.
Basic wages: When an award gives revised pay scales, the employees become entitled to
the revised emoluments and where the said revision is, with retrospective effect, the
arrears paid to the employee, as a consequence, are the emoluments earned by the them
while on duty.
In tendering its advice, the Advisory Committee shall have regard to the number of
women employed in the concerned establishment or employment, the nature of work,
hours of work, suitability of women for employment, as the case may be, the need for
providing increasing employment opportunities for women, including part-time
employment and such other relevant factors as the Committee may think fit.
The Advisory Committee shall regulate its own procedure.

The appropriate Government may after considering the advice tendered to it by the
Advisory Committee and after giving to the persons concerned in the establishment or
employment an opportunity to make representations, issue such directions in respect of
employment of women workers, as the appropriate Government may think fit.
(Section 6).

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