The Ministry of Labour and Employment in the Govt. of India has vide its notification dated 29th January, 2019 amended Rule 5 of the Payment of Bonus Rules, 1975.
The new Rule 5 reads as follows:
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."
What is unified annual return is not specified or defined anywhere, but the Labour Ministry has carried out similar amendments to 7 legislations.
It is not also clear from when it is effective, because the notification is dated 29th January, 2019 and it requires the establishment to file a return on or before 1st February every year. So it would be practically impossible to collate all the information and file the return in just one day!!!
The new Rule 5 reads as follows:
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."
What is unified annual return is not specified or defined anywhere, but the Labour Ministry has carried out similar amendments to 7 legislations.
It is not also clear from when it is effective, because the notification is dated 29th January, 2019 and it requires the establishment to file a return on or before 1st February every year. So it would be practically impossible to collate all the information and file the return in just one day!!!
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