Session-1 January- 7

3 Quizzes and End term

Wage Code 2019

1. Minimum Wage Act, 1948 + Rules (by Central Government)

2. The Payment of Wages Act, 1936
3. The Payment of Bonus Act, 1965 (Profit Sharing Act)
4. The Equal Renumeration Act (Will not be discussed in detail in class)

These 4 acts have been repealed. They are not abolished.

Social Security Code, 2020

1. Employee’s State Insurance Act ,1948 + ESI (Central Rules)

2. Employee’s Compensation Act, 1923
3. The Employee’s Provident Fund and Miscellaneous Provisions Act, 1952 + Scheme Document
4. The Gratuity Act, 1952

Minimum Wages Act, 1948

Chapter-2 in Taxman’s → Minimum Wages

Wage

Employee Worker

Employee:
- Any person
- Employed for wage
- Except apprentice under Apprentice Act, 1961
- Manual, unskilled, semi-skilled, highly skilled, operational, clerical, technical, managerial,
administrator, supervisor

Worker:
- Any person
- Employed for wage
- Except apprentice under Apprentice Act, 1961
- Manual, unskilled, semi-skilled, highly skilled, operational, clerical, technical, supervisor with < 15000
salary
1
Minimum Wage = basic +CoLA (Cost of living allowance/ dearness allowance) + Concession

Worker Employee
Floor Wage (Sec- 9) Yes No
Criteria for deciding M.W. (Sec 6 (6)) Yes No
1 above Yes No
Chapter- 2
Applicability (Sec. 5)- Every employer of every establishment to all employees (inclusive of contract
labour)

Here Employees are inclusive of Managerial, administrative, and supervisory.  Sec 2 (k)

Employer is liable to pay the amount  Sec 2 (l)

Employer:
- directly / indirectly (by or through)
- no threshold to the minimum number of employees to be an employer. Even if 1 person is employed
under them, they are an Employer
- Contractor is also an employer (technically and legally) (big departure from the current law)
- The people who are liable in case of any default
Gov- Head of Department
Factory- Occupier/ Owner
Shops/Establishment- Head of Board of Directors/Managing Director/ CEO
In case there is demise of employer, then the legal representative of employer. It can be group of
lawyers or law firm or legal heir.

Concept-
Living Wage is the maximum wage that you give to a worker. This is what all the employers and Unions
bargain for. What they get is fair wage. Fair wage is nothing but negotiated wage. The wage guaranteed
by the legislature is minimum wage. Minimum wage is as per the stature. The State Government has to
maintain it.
Floor wage is at national level. It is the threshold for any employer in the country. No one can pay below
this wage. It is maintained by the Central Government + central advisory board. State advisory board’s
advice is taken into consideration while revising it.

Living Wage >= Fair wage > Min wage >= Floor wage

Revision and fixing floor wage  Sec. 9 + Chapter 3 of Rules

- Fixing is done by central government. Mandate should come from the cabinet/ Lok Sabha
- Revision is done by the state government. Once in every 5 years. Sec 8 → Revision should not be
done after the expiry of the 5th year after which you have fixed the wage rate. Revision can be
done by central government also. It is not typically the subject matter of central government.
(For minimum wage, both fixing, and revision is done by state government)

Factors for fixing minimum wage  Sec 6 and Sec 8

Above this, the discussion is applicable to both workers and employee. Now, the class discussion is
meant only for fixing minimum wage for workers.

1. Skills/occupation &/or geographical area.

(Rule 3) (Rule 4)

Skills- Unskilled, semi-skilled, skilled, highly skilled (highly skilled is added now)
Geographical areas- Metropolitan / Non-metropolitan / Rural
 2. Arduousness of work (Sec 8 (b)) → humidity, temperature, hazardous operation, premise, any
occupation that will make you susceptible to occupational decease, underground work.
Considered a factor only if the nature of job demands.
Arduous → Sec 6 (6b)
3. Norms for fixing minimum wage  Rule 4(E)
Norms– National Skill Qualification Framework (NSQF)+ National Skill Classification Framework
(NSCF)

Components of Minimum Wage  Sec 7

This also is only applicable to worker.

A) Basic (you need to have one base year out of last 20 years) + CoLA [CPI]
B) Basic/CoLA + Cash value of Concession of Essential commodities
C) Basic + CoLA + Cash Value of Concession

Cost of living allowance (CoLA) is the legal name for Dearness allowance (use CPI). CPI types- All India
(1984), Shimla (1960), Labour Report Series (FICCI) (2013).

Rule 5 says CoLA or CPI should be revised on or before 6 months when it is revised. 1st April and 1st
October. In Wage code we do not follow the calendar year, but the fiscal year.
For Cash value of concessions, the revision must be done every 6 months too.

Fixing of Daily Work  Sec 10

This section is non-obstante→ means if there is any difference in this section and any other section then
this section will prevail and overrule. (Save as otherwise)

It is also a Deeming provision section – if you have not worked then also you will be considered as have
worked. If a person is not given 8 hours of work, then it cannot be considered the employees
unwillingness of work or employees’ fault. He will receive the complete wage of the day.

Minimum wage is calculated per day. It can be calculated as per hours by dividing by 8.

Session- 2 January- 8
Floor wage is country-wide threshold for minimum wage.

It is only, if needed, for certain categories of job, you may have to consider arduousness of work.

(S/O +G) / (S/O + G + A) / (S/O + G + A + Norms) / (S/O + G + Norms)

Only Sec. 8 is to be related with Rule 4.

As per Rule 5, it is mandatory for respective State Government to revise the CoLA/DA via notifying in the
official gazette. 1st April and 1st October. This revision is not just for CoLA but also for cash value of
concession.

Sec 11
This section envisages a situation where the jobs are not same for the entire 8 hours. Employed for 2 or
more classes of work. Calculate the daily minimum wage proportionately. For U, SS, S, HS

Determining working hours in a day  Sec 13 + Rule 6

Fixing for minimum wage for a job can be time rate or it can be piece rate. The Daily Minimum Wage
(DMW) can be based on time or based on piece rate.
Also, Time rate is given preference as compared to Piece rate, if piece rate money is less than time rate
money. So, if someone will get 800/- for 8 hrs and you can produce 8 pieces and gets 800/-. So, if you
produce 6 pieces in 8 hours, then you get 800/-.

Sec 13 talks about a normal working day.

Currently, Daily working hours = hrs and Spreadover – 10 hours. In the new wage code (proposed), Daily
working hours= 9 hours and Spreadover = 12 hrs.

Nothing prejudicial to employee/worker, if the worker/employee is covered under the Factories Act,
1948. In other words, nothing shall conflict in the working of Factories Act, 1948. Particularly in the case
of daily working hours. So, if the worker comes under the FA, then the daily working hours and
Spreadover will remain as 8 and 10 respectively.

Weekly Rest  Sec 13 + Rule 7

Weekly rest is an integral part of Sec 13, the details are in Rule 7. Week is of 7 days starting from 1st day
of week, i.e., Sunday. (0000 hrs of Sunday). And ends at 2359 hours of the next Saturday.

1) Weekly rest is 1st day of the week. But if we want to change then notify to every employee
under Sec 13 of wage code. And notify the workers under Sec 9A of ID Act or Sec 40 of IR Code
(for workers) or under Wage code ’19 (for employees).
2) Rest Day is 1 rest day per 7 days, and it has been after 6 days of continuous work.

Coming from deeming provision, ignore certain things, when the employer is not able to give the work
for 8 hours but gives attendance allowance → Then such day cannot be construed as interruption of
continuous 6 days. And same is with laid off, it is deemed to be as continuous work. Also, any leave
granted by the employer (with/ without pay), then also it is not treated as interruption as counting 6
days in the continuous work.

(Only in Rule 7) 2 things → Any leave which is sanctioned by ESI medical practitioner/board, and
maternity leave of 26 weeks is then also considered continuous period.

4) SRD → Substituted Rest-day → any of the 5 days immediate before or after the rest day (within 10
days)

5) Employee/ worker should not work for more than 10 days continuously.

6) For calculating working days, you must include the week in which your substituted rest day occurs.

Sec 13 + Rule 6 + Rule 7

a) There must be one rest day in 7 days of one week.

b) If someone is made to work on a rest day (given no rest day), then he should be paid no less
than OT (overtime) rate for rest day + he will be entitled as 1 compensatory day off.
 (OT rate can be checked under Sec 14, which says OT can be no less than double of the normal
rate. OT cannot be given under daily minimum wage, but it will be calculated on hourly
minimum wage.)

None of the above is applicable if any of these 5 conditions are there:

1. Emergency/ cannot be foreseen/speculated.

2. Prep work or complimentary work → when you are asked to come at a time which is not as per
your working hours.
3. Intermittent employment → casual (not more than 6 months) /seasonal (not more than 7
months)
4. Work must be completed without interruption, and you might have to stay over duty. Ex:
fabrication, data something.
5. Work is purely dependent on natural force. Ex: construction of road/bridges (outdoor)
(speculating rain etc.)

Session- 3 January-10
Night shift  Rule-8

Night shift is a shift which extends beyond midnight.

RD must be whole day which has to be minimum 24 hrs.

If any worker is working on a national holiday, then we must give them the wage, compensatory pay (OT
rate) and a bonus. This is only for 3 days- 2nd October, 15th August and 26th January.

If you are willing to work for 31 days and the employer gave you work for only 20 days, then it not an
issue at your side. You will be given salary for the whole month.

Factories Act→ 26 days, CLRA → 26 days, ID Act → 26 days / 30 days, Gratuity → 26 days, ESI → 26
days, ECA → 26 days, Bonus → 30 days, Payment of Wages Act → 26 days, Minimum Wages Act → 30
days, PF→ 30 days, TU Act → 30 days, IE (SO) → 26 days /30 days.

NYCS → No. of years of Continuous service

Last day worked → next preceding day → Technically means Last day wage payable
Section- 14

Unit of Overtime is hours.

Wage  2 (y)

Wage= Basic (base rate) + DA + Retaining allowance (RA)

Basic is revised once a year by the employer. DA is revised twice a year by State Government

RA → Sec 6 of EPF & MP Act, 1952. temporary payment. It is paid only for fixed period (kitna bhi zyada
ho). It is paid when the establishment is not operational/ functional. It is paid by establishment mainly to
retain the workers/ employees when they are not getting the work.

Excluded:

1. Any bonus.
Any kind of bonus is not considered as wage under Wage Code. Bonus is a reward.
2. Value of house accommodation. It is not same as house rent allowance. Depreciation of the
house that they have provided you. Perquisite.
3. Employer’s contribution.
EPS (8.33 % of Basic +DA)- ceiling of 15k
EPF (3.67 % of Basic + DA)- up to 15k
4. Conveyance allowance/ Travel concession- pickup-drop-in service. Paid for travel.
5. Special Allowance → no definition. Any money paid to defray (neutralize) special expenses.
6. HRA (some % of basic)
7. Renumeration because of being a beneficiary of a court award or a tripartite settlement.
 8. Over time
9. Commission (esp. if the person is working under Sales Promotion Act)

If and only if the Excluded is greater than {[(Basic+ DA (+ RA)) + Excluded] / 2}, then we have to calculate
as is in screenshot below.

Bonus is typically for a year.

Session-4 January- 13

Chapter- 3 (Payment of Wages)

Minimum Wages Act, 1948 is applicable to only those workers who are into scheduled employment.
In the code, chapter-2 is applicable to one and all, including Shops and establishment, manager,
administrator, and supervisor. (ALL)

But certain thing in chapter 2 is appliable for minimum wage for worker.

Payment of wages act, 1936 is applicable to all with threshold of less than equal to 24000/month. But
chapter-3 is applicable to all, no threshold.

If you give OT, then it is applicable to PWA, 1936. But not applicable to Shops and establishment. Under
Factories act and then under PWA then it is okay. But if the overtime comes only under PWA then there
would be a threshold of 24k.

‘Customary’ ke liye tests:

1. Graham Trading Company 1959

2. B N Elias 1960
3. Ispahani 1959

It is given at a uniform rate

Uninterrupted
Not related to anything that is varying → punctuality, profit, performance, attendance
Is being given for a long period (left on the discretion of the judges)

Appropriate government for minimum wage and payment of wages is State Government. Except of
banks that has branches in more than one State (also for Airlines).
The 24k threshold will be revised by the appropriate government under the new code.

Second provision of Sec 2 (y) provides that for minimum wage (a-k) are not included but for
computation of wages (chapter-3), then (d), (f), (g) and (h) are to be included. That is why overtime is
covered under payment of wages but not under minimum wages.

Industry covers factories, mine, plantations (under respective sections).

Payment of wages is meant only for industrial establishments.

Minimum wages is- hourly, daily and monthly (26).

Mode of payment is credit, cash, adjustment (attachment→ attach it with something)

Employer can have different wage period for different branches for one establishment. It is as per
employer’s discretion. No need to notify AG as well.

Section-17

Removal is not defined anywhere.

Discharge simpliciter- Lack of trust

Discharge- no stigma attached
Dismissal- punishment
Retrenchment
Retirement
Superannuation

- Daily wage → end of day → now changed to end of shift. If shift ends at 3 pm, pay at 3 pm.
- Weekly- before employee goes for weekly off.
- Fortnightly- within 2 days (48 hrs) from end of shift
- Monthly- 7th day (for less than 1000 employees)/ 10th day (more than 1000) → will be changed
to 7th day now. If 7th day is holiday, then give it on 6th day.

Section- 18

It is non-obstante. Hence, very powerful section. Now employee should pay the deductions to the
employer. ‘Payment by employee to employer’.

Session- 5 January- 15
Section- 18

For any deductions/ statutory deductions, authorisation should be from the employees.

- Tax + Levy → IT Act

- Insurance → ESIA/ ECA
- PF + Pension → EPFA/ NPS
- Loan (housing loan, from company against mortgage etc.) → Code of Civil Procedures
- Fine (Penalty after due diligence of following the principles of natural justice)

After the arrow, for those employees covered under chapter 3.

Cannot be construed as deductions:

1. Loss of wage because of punitive actions (from standing orders).

2. Fine (Levy/ Tax levy)
3. withholding back increment
4. stoppage of increment (hamesha ke liye)
5. demotion with reduced wage (within the same grade)
6. suspension period of 90 + 90 days (50% of wage + 75% respectively)
7. reduction to lower cost and grade reduction

Levy= Tax + levy by attaching it to your assets and getting tax deductions.

Section- 18 (2): Type of Deductions (Both under act and under Code)

1. Fines (Under SOs), in accordance with valuation of asset in case fine is imposed for damage of
company’s assets as on the date of the damage done.
2. Absence from duty (Rule- under SOs for leave without pay. Differs from state to state [one day’s
wage penalty + unauthorised])
For authorised → you may or may not get pay
3. Damage/ Loss of goods→ both are for different kinds of misconduct. You may ask party to pay
damage only if you can prove in court that the party is convicted through negligence, which
 must be done through disciplinary enquiry). Loss of goods → compensation, and not negligence
or rashness to be proven in enquiry. These can only be charged by custodian of goods/ property
(for DE). The custodian must be present during any enquiry and the MR (Management
representative).
4. House Accommodation- where house accommodation is provided by employer, they would not
give it for free. It would be subsidized HA. Actual rent minus the rent recovered = subsidy. This is
notional. This notional amount is called ‘Perquisite’. It is treated as an income. Sec 17 of IT Act.
This notional amount will be added to gross income on which tax is charged.
5. Amenities – should not include anything issued by establishment to be used during work hours
are not amenities. Should include:
- bus ride (customary concession)
- subsidized food (customary concession)
6. Recovery of advances:
1. Advances for tour/ DA per day is based on reimbursement.
2. Advance + interest for defaulting for delay in settling advances)
3. Adjustment → non- transferrable + non- attachable + non- adjustable (according to sec 60 of
CPC unless authorised by a statute demand)
4. Overpayment of wage by mistake. (Would require credit notice from establishment)
7. Housing loan from establishment
8. IT/ IT + Levy
Fees Income Tax Levy
Compulsory Compulsory Voluntary
Specific spending (by organisation) Non-Specific Spending Non-specific spending
Cannot be refund Can be refund Cannot be refund
Due Due Never due
Levy is imposed by authority subject to delay/ default in payment of tax
9. Employee’s contribution to PF, Pension, Insurance
10. Co-operative society membership (in or outside company)
11. Written authorisation to employer for (k) and (o)

Check off requires annual credit notice which would be given to each member.

Section- 18 (3):

- Non- obstante
- Cannot exceed 50% of the wages. (Currently till 75% deductions are allowed under PWA)

Section- 18 (4) + Rule 13:

Suppose the deduction amount is greater than 50%. Ex: 200% → So, you can deduct 50% from 1st, 2nd,
3rd, and 4th month. This means that Sec 18 (3) will overrule this.

Section- 19: Fines

1. Cognizable offence. It should be imposed on omission.

2. Notification should be done under Rule 15.
3. Cardinal Principle in managerial discipline (Natural justice and fair play)
4. Not more than 3% in 1 wage period.
 5. Recovered in 90 days, starting from the date of misconduct.

Section- 20/ Sec 9(2) of PWA ’36:

1. If 10 people (Employees) (Under Wage Code → Single person who is present but refusing to
work. Wild cat strike/ tool down strike/ sit-in strike)
2. In concert
3. Unauthorised absence
4. Without any reasonable ground

The penalty is that you may deduct up to 8 days of wages for every such day of absence.

Section- 21 + Rule- 18

Section- 23 + Rule- 19:

Travel expense cannot be adjusted. Neither can travel allowance. But travel advance can be recovered.
Travel allowance can be claimed if we provide the bill.

Session- 6 January- 17
Chapter- 4 (Statutory Bonus)

Act repealed- The Payment of Bonus Act, 1965

Judiciaries stand on bonus before Second world war:

Workers/ employees of an establishment cannot enforce any legal right to bonus. There is no equality
right (external equity). They do not have a customary right to bonus, and they do not fundamental right
to bonus.

Organisation started giving some lump sum amount under the term ‘ex-gratia’. Ex-gratia will never set
customary precedence (which is a problem with bonus, rest all the things are same). This was done till
1950.

In 1950, Labour Appellate Tribunal (LAT)- RMMS vs Mill Owners Association, Bombay.
This hearing gave us the Full Bench Formula (FBF). FBF says an establishment will disclose its gross profit
from which 4 standard deductions will be made.

1. Depreciation (year-on-year value)

2. Reserve for rehabilitation (it is for process, product, machinery. IT firms will not have this)
3. Return on paid-up capital, not less than 6%
4. Return on working capital (current assets - current liabilities)

After these 4 deductions are done, then we get the ‘Available Surplus’.
60% to 67% of Available surplus= Allocable surplus. This allocable surplus will determine the bonus.
Currently, it is 8.33% of total wage earned/ paid in an accounting year.
= 8.33% of 12 months wage = 1 month’s wage
This is the minimum bonus as per the FBF. Maximum will be 20%= 2.4 times monthly wage. If employer
wishes to give above 20%, it can be given as ex-gratia.
After 1955, the supreme court, upheld the LAT’s FBF and then it became part of the practice. Also,
Employer should pay bonus only when there are 2 conditions:

1. Employer has Allocable surplus that can make employer pay minimum bonus. (Muir Mills vs Suti
Mills Union), and
2. Employer perceives that there is a gap between real wage and fair/living wage being paid in the
employer’s establishment. Then it becomes mandatory to give bonus.

1960, SCI (Justice Gajendra Gadkar),

1961-1964: Bonus Commission/ Gajendra Gadkar Commission submitted a report. Then it was
converted into legislation after a lot of debate. Then it became act → Payment of Bonus Act, 1965.

Bonus in India is not profit sharing, but deferred wage because 1 month’s bonus is given as bonus. So,
total wage is for 13 months.

Establishment 1 (profit + All. Surplus) Establishment 2 (Losses)

Give Min Bonus? Yes Yes
1977- Jalan Trading Co. vs Workmen
PBA’65 goes against Article 14 and Article 19.
PBA’s constitutional validity cannot be challenged citing Art 39A and Art 43 which state that it is the duty
of state to see to it that every citizen is provided with wage for sustenance.
Art 39A and Art 43 are Directive Principles of State Policy.

Chapter- 4

Applicability→ Will repeal PBA ’65 for every establishment covered by PBA ’65 (Natural Transformation)

Applicable to both factory [2(n), Factories Act ‘48] and establishment excluding factory[2(m)].

Excluded establishments:

Sec 40(2)→ PSUs are exempted.

Sec 40(1) → iff, PSU is in a competitive market, where even a single player is private establishment, then
PSU will not get this exemption. Also, at least 20% of the income of the PSU is from such competitive
oligopolist market.

Who will disburse bonus? Who will receive bonus?

2(l) → Employer/ Contractor 2(k) → employee
Any person who is in contract of employment,
drawing wages, except apprentice under Act ’61,
doing any and every work.
Threshold is wage of 21,000 per month. (exclude
a to i)
Implication →Contract Labour is entitled to receive bonus based on the allocable surplus of the
contractor.

Defaulters are:

1. Factory → Owner, occupier

 2. Other Establishments (mines, plantation etc) → person who has ultimate control.
(Paresh Chandra Chatterjee vs Calcutta Trump Corporations ’81)

Section 39/ Sec 19 PBA ’65 (Same to same)

Bonus payable should be disbursed on or before 8 months from the date when bonus is due payable.

Allocable surplus as announced on year ending (Audited All. Surplus)

For 2021-2022, Allocated surplus will be announced in 31/3/22. Then Bonus should be credited from
(1/4/22 to 30/11/22).

It is nowhere written that bonus cannot be paid in instalments. Entire amount should be before
30/11/22.

(Bonus is one of the constant components of wage) violation of chapter 4 and PBA’65. If you are
bifurcating the amount into 12 months, then it will go beyond 8 months.

Supreme Court, in a 1979 case, says that majority employees/ Trade Union is agreeing to receive
statutory bonus monthly then it can be done.

<Read Sec-26,27,28, and 30 & (Sec 29 and 38) before next class> Tell 5 difference in Sec 29 and Sec 30.

Section- 7 January- 19
Section 41 → chapter will not be applicable, provided they attract those grounds under sec 41.
Time bound exception → 41 (1)(i)

Section- 30

For computation of bonus payable by company, take different branches, departments, or undertakings
under that company unless they have separate balance sheet and profit and loss account.

Do not use this frame of reference for counting the number of employees which is, as on date, 20. C1- 5,
C2- 7, C3- 9 ➔ total= 22. These will not be given any bonus.
[One establishment test].

Establishment under chapter- 4 or Payment of bonus Act is not synonymous to companies act ‘13’.
Therefore, unlike company under company’s act under chapter 4 can generate multiple balance sheet
and profit and loss account for each branch, department or undertaking.
[Alloy steel project vs workmen ‘71]

The provision of Section 30 can be clarified by the case mentioned above and as in screenshot below.
So, it means that even if you have a separate balance sheet now, then also you will have to pay bonus as
per the consolidated bonus period. Because that is what they were doing ‘immediately before’. If they
continue with the separate balance sheet, then they can give bonus according to the new balance sheet
separately.

Moving away from consolidated balance sheet to separate balance sheet cannot be considered
formulation of new establishment.
Tests for Beneficiary (Employee receiving bonus):

1. Sec 2(k) → they are an employee

2. Sec 26 (1) → drawing wages less than equal to specified (currently it is 21,000
3. At least 30 actual working days in an accounting year. (Regarding of the date of joining) [There is
no deeming provision]

Computation of bonus  Section 26 (1)

Minimum bonus= 88.33% of the total

Subject to wage, where wage is minimum wage or 7,000 (currently) whichever is more.

Sec 26 (2):

Maximum Bonus = 20% of the wage drawn by an employee in an accounting year = 2.4 times monthly
wage.
Subject to wage, where wage is minimum wage or 7,000 (currently) whichever is more.

Min. min Bonus= 7,000/-

Min. max Bonus= 16,8000/-

Section- 27:

Applicable to a case where employee has not worked on all the days in accounting year when he was
allowed to work.
Total days would be 265. Calculate bonus proportionately to this.

Section- 28:

4 deeming provisions to be used for counting the days an employee has worked.

This is subject to the minimum 30 days mentioned in Sec 26 (1).

Differences in Sec 29 and Sec 30:

Section 29 Section 38
Disqualification Deduction from Bonus Payable
Non-Obstante NOT
Misconduct [(d) is an addition] Only for financial loss
Dismissed Not a case of dismissal
No mention of accounting year In respect of that year

Session- 8 January- 24
Statutory Bonus:

1. Profit-Linked Bonus: Everything is decided by the allocable surplus. Refer to section- 26 and
section- 36. Allocable surplus decides the minimum and maximum bonus liability.
It is non-negotiable.
Section- 26 → 8.33% | Section- 36 → 20%
Above 20% can be given as Ex-gratia. Bonus sets precedence. As per the law, once you give
bonus, then you keep giving it.
Ex-gratia is also taxable.
 2. Festival Bonus: Can be adjusted against any liability to pay bonus that you might have (Sec-37).
It is also non-negotiable.
If you have to give 6% then you should add 2.33% to make it minimum 8.33%.
a) Customary bonus- most popular
b) Implied terms of Contract: it is not explicitly mentioned. It depends on the interpretation of
the contract. Ex: the officer level will get this much.
3. Productivity-Linked Bonus: 8.33% to 20%. [Sec 26(5)]
It is negotiable as it is the result of a settlement.

Advantage with Festival bonus and productivity bonus is that there is no legal obligation to disclose your
P&L and Balance sheets to the employees. Because it is a fixed percentage of the wage.

Profit Linked Bonus  Section- 36:

For existing organisations

If the Wage Bill= 10 Lakhs,

Then min. bonus liability= 83300/-
Max. bonus liability= 2 lakhs

Iff allocable surplus > maximum bonus liability, then

Allocable Surplus – Max bonus liability = Set On.
Set on can be carried up to 4 accounting years (4th year included).

Iff allocable surplus > minimum bonus liability, then

Minimum bonus liability – allocable surplus= Set off.
Set off amount should be set off in the next 4 years. If we do not set if off, then we write it off.

Year Accounting Allocable Surplus Bonus Paid Set On Set Off

No. Year
1 2000- 01 2.5 Lac 2 Lac 50,000 (1) 0
40,000 (2)
2 2001 -02 2.4 Lac 2 Lac 0
50,000 (1)
0 (3)
3 2002 -03 1.7 Lac 2 Lac 40,000 (2) 0
20,000 (1)
20,000 (4)
0(3)
4 2003 -04 2.2 Lac 2 Lac 0
40,000 (2)
20,000 (1)
0 (5)
20,000 (4)
5 2004- 05 1.5 Lac 2 Lac 0 (3) 0
10,000 (2)
Nil (1)
0 (5)
Nil (4)
6 2005 -06 10,000 83,000 43,000
0 (3)
Nil (2)
 0 (5) 83,000 (7)
7 2006- 07 Loss 83,000
Nil (4) 43,000 (6)
60,000 (8)
0 (5)
8 2007 -08 23,000 83,000 83,000 (7)
Nil (4)
43,000 (6)
60,000 (8)
9 2008 -09 2 Lac 83,000 0 (5) 9,000 (7)
Nil (6)
Nil (8)
83,000
10 2009 -10 15 Lac 1,31,000 (10) Nil (7)
2 Lac
Nil (6)
11 2010 -11 30,000 1,61,000 Nil (10) 0 (11)
12 2011 -12 26 Lac 2 Lac 2 Lac 0 (12)
If the set on is not used in 4 years, then it gets lapsed and is added on to the allocable surplus of the
next year.

For 10, the rest of the 11 Lac is added to the Gross Profit.

Maximum amount which can be used in a year= Maximum bonus + Maximum set-on
For this example, Maximum amount= 2 Lac + 2 Lac
There is a cap on the set-on of 20% of the wage bill.

First pay minimum bonus → neutralise all the set offs → Then pay difference of max bonus → whatever
is left is the set-on.

We never borrow money for giving maximum bonus.

Never Park money after minimum bonus. Park only after giving maximum bonus.

Section- 26 (6) & Section- 26 (7):

Started producing goods is very different from selling goods.

1st Accounting Year= Establish and Start

2nd Accounting Year= Trial Period
3rd Accounting Year= Selling & Trading Services
For this example, the infancy period will start from the 3rd year.

Date of Selling/ Trading = 15/08/09 [Accounting year → 2009 -10]

Year Accounting Allocable Surplus Bonus Paid Set On Set Off

No. Year
0 2009- 10 10,000 X X X
1 2010 -11 30,000 X X X
2 2011 -12 1 Lac 1 Lac X X
3 2012 -13 5 Lac 2 Lac X X
4 2013 -14 Loss X X X
5 2014 -15 5 Lac 2 Lac 2 Lac 0
5 2014 -15 30,000 83,000 0 53,000 (5)
6 2015- 16 Loss 2 Lac Nil (5) 0
 6 2015 -16 5 Lac 2 Lac 1.47 Lac Nil (5)

First 5 years, there will be no borrowing, and no parking.

Section- 26 (7)(i) > Section- 26 (6)

Session- 9 January-
[भाग II—खण्‍ड 3(i)] भारत‍का‍राजपत्र‍:‍असाधारण 49
MINISTRY OF LABOUR AND EMPLOYMENT
NOTIFICATION
New Delhi, the 7th July, 2020
G.S.R. 432(E).—The following draft rules, which the Central Government proposes to make in exercise
of the powers conferred by section 67 of the Code on Wages, 2019 (29 of 2019) read with section 24 of the
General Clauses Act, 1897 (10 of 1897) and in supersession of the –
(i) Payment of Wages (Procedure) Rules, 1937;
(ii) Payment of Wages (Nomination) Rules, 2009;
(iii) Minimum Wages (Central) Rules, 1950;
(iv) Minimum Wages (Central Advisory Board) Rules, 2011;
(v) Ease of Compliance to Maintain Register under various Labour Laws Rules, 2017 to the extent
these rules are made in exercise of the powers conferred by section 13 of the Equal
Remuneration Act, 1976 (25 of 1976), section 29 and section 30 of the Minimum Wages Act,
1948 (11 of 1948) and section 26 of the Payment of Wages Act, 1936 (4 of 1936) and applicable
accordingly;
(vi) Payment of Bonus Rules, 1975;
(vii) Equal Remuneration Rules, 1976; and
(viii) Central Advisory Committee on Equal Remuneration Rules, 1991;
made by the Central Government in exercise of the powers conferred by the Payment of Wages Act, 1936 (4 of
1936), the Minimum Wages Act, 1948 (11 of 1948), the Payment of Bonus Act, 1965 (21 of 1965) and the Equal
Remuneration Act, 1976 (25 of 1976), as the case may be, which are repealed by section 69 of the said Code on
Wages, 2019, except as respects things done or omitted to be done before such supersession, are hereby notified,
as required by sub-section (1) of said section 67, for information of all persons likely to be affected thereby and
the notice is hereby given that the said draft notification will be taken into consideration after the expiry of a
period of forty-five days from the date on which the copies of the Official Gazette in which this notification is
published are made available to the public;
Objections and suggestions, if any, may be addressed to Shri M. A. Khan, Deputy Director(ma.khan15@nic.in),
and Smt. RachanaBolimera, Assistant Director (r.bolimera@nic.in), Government of India, Ministry of Labour and
Employment, Shram Shakti Bhawan, Rafi Marg, New Delhi-110001.
Objections and suggestions, which may be received from any person with respect to the said draft notification
before expiry of the period specified above, will be considered by the Central Government.
CHAPTER I
PRELIMINARY
1. Short title, extent and commencement.-(1) These rules may be called the Code on Wages (Central) Rules,
2020.
(2)They extend to the whole of India.
(3) They shall come into force after the date of their final publication in the Official Gazette, on the date of the
commencement of the Code on Wages, 2019 (29 of 2019).
2. Definitions.- In these rules, unless the subject or context otherwise requires, —
(a) “authority” means the authority appointedby the Central Government under sub-section (1) of section45;
(b) “appellate authority” means the appellate authority appointed by the Central Government under sub-
section (1) of section 49;
(c) “appeal” means an appeal preferred under sub-section (1) of section 49;
(d) “Board” means the Central Advisory Board constituted by the Central Government under sub-section (1)
of section42;
(e) “Chairperson” means the chairperson of the Board;
(f) “Code” means the Code on Wages, 2019 (29 of 2019);
50 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]

(g) “committee” means a committee appointed by the Central Government under clause (a) of sub-section (1)
of section 8;
(h) “day” means a period of 24 hours beginning at mid-night;
(i) “Form” means a form appended to these rules;
(j) “highly skilled occupation” means an occupation which calls in its performance a specific level of
perfection and required competence acquired through intensive technical or professional training or
practical occupational experience for a considerable period and also requires of an employee to assume
full responsibility for his judgement or decision involved in the execution of such occupation;
(k) “Inspector-cum-Facilitator” means a person appointed by the Central Government, by notification under
sub-section (1) of section 51;
(l) “member” means a member of the Board and includes its Chairperson;
(m) “metropolitan area” means a compact area having a population of forty lakhs or more comprised in one
or more districts;
(n) “non-metropolitan area” means a compact area having a population of more than ten lakhs but less than
forty lakhs, comprised in one or more districts;
(o) “population” means the population as ascertained at the last preceding census of which the relevant
figures have been published;
(p) “registered trade union” means a trade union registered under The Trade Unions Act, 1926 (16 of 1926);
(q) “rural area” means the area which is not the metropolitan areaor non-metropolitan area;
(r) “Schedule” means the schedule to these rules;
(s) “section” means a section of the Code;
(t) “semi-skilled occupation” means an occupation which in its performance requires the application of skill
gained by the experience on job which is capable of being applied under the supervision or guidance of a
skilled employee and includes supervision over the unskilled occupation;
(u) “skilled occupation” means an occupation which involves skill and competence in its performance
through experience on the job or through training as an apprentice in a technical or vocational institute
and the performance of which calls for initiating and judgement;
(v) “unskilled occupation” means an occupation which in its performance requires the application of simply
the operating experience and involves no further skills;
(w) all other words and expressions used herein in these rules and not defined shall have the meanings
respectively assigned to them under the Code.

CHAPTER II
Minimum wages
3. Manner of calculating the minimum rate of wages.–(1) for the purposes of sub-section (5) of section 6, the
minimum rate of wages shall be fixed on the day basis keeping in view the following criteria*, namely:-
(I) the standard working class family which includes a spouse and two children apart from the earning
worker; an equivalent of three adult consumption units;
(II) A net intake of 2700 calories per day per consumption unit;
(III) 66 meters cloth per year per standard working class family;
(IV) Housing rent expenditure to constitute 10 per cent of food and clothing expenditure;
(V) Fuel, electricity and other miscellaneous items of expenditure to constitute 20 percent of minimum
wage; and
(VI) Expenditure for children education, medical requirement, recreation and expenditure on contingencies

*
The provisions of the rule 3 are based on the criteria declared in the judgment in Workmen Represented by Secretary vs.
Management of Reptakos Brett. And Co. Ltd. and Anr.,1992 AIR 504 pronounced by the Hon’ble Supreme Court and on the
recommendations of the 15thIndian Labour Conference (ILC).
[भाग II—खण्‍ड 3(i)] भारत‍का‍राजपत्र‍:‍असाधारण 51
to constitute 25 percent of minimum wage;
(2)when the rate of wages for a day is fixed, then, such amount shall be divided by eight for fixing the rate of
wages for an hour and multiplied by twenty six for fixing the rate of wages for a month and in such division and
multiplication the factors of one-half and more than one-half shall be rounded as next figure and the factors less
than one-half shall be ignored.
4. Norms for fixation of minimum rate of wages.-(1)While fixing the minimum rate of wages under section 6,
the Central Government shall divide the concerned geographical area into three categories, that is to say the
metropolitan area, non-metropolitan area and the rural area.
(2)The Central Government shall constitute a technical committee for the purpose of advising the Central
Government in respect of skill categorization, which shall consist of the following members, namely:-
(i) Chief Labour Commissioner (Central) - Chairperson;
(ii) Joint Secretary to the Government of India in the Ministry of Labour and Employmentdealing with the
wages - Member;
(iii) A representative from the Ministry of Skill Development and Entrepreneurship,Government of India,
dealing with skill development - Member;
(iv) Director General of Employment, Government of India, Ministry of Labour and Employment - Member;
(v) Two technical experts in wage determination as nominated by theCentral Government -Members; and
(vi) the Deputy Secretary to the Government of India, in theMinistry of Labour& Employment, dealing with
the wages - Member Secretary.
(3) The Central Government shall, on the advice of the technical committee referred to in sub-rule (2), categorize
the occupations of the employees into four categories that is to say unskilled, semi-skilled, skilled and highly
skilled by modifying, deleting or adding any entry in the categorization of such occupations specified in
Schedule E.
(4) The technical committee referred in sub-rule (2) shall while advising the Central Government under sub-rule
(3) take into account, to the possible extent, the national classification of occupation or national skills qualification
frame work or other similar frame work for the time being formulated to identify occupations.
5.Time Interval for revision of dearness allowance.- Endeavour shall be made so that the cost of living
allowance and the cash value of the concession in respect of essential commodities at concession rate shall be
computed once before 1st April and then before1st October in every year to revise the dearness allowance payable
to the employees on the minimum wages.
6. Number of hours of work which shall constitute a normal working day.—(1)The normal working day under
clause (a) of sub-section (1) of section 13 shall be comprised of eight hours of work and one or more intervals of
rest which in total shall not exceed one hour.
(2)The working day of an employee shall be so arranged that inclusive of the intervals of rest, if any, it shall not
spread over more than twelve hours on any day.
(3)The provisions of sub-rules (1) and (2) shall, in the case of an employee employed in agricultural
employment, be subject to such modifications as may, from time to time, be determined by the Central
Government.
(4)Nothing in this rule shall be deemed to affect the provisions of the Factories Act, 1948 (63 of 1948).
7.Weekly day of rest.— (1) Subject to the provisions of this rule, an employee shall be allowed a day of rest
every week (hereinafter referred to as “the rest day”) which shall ordinarily be Sunday, but the employer may fix
any other day of the week as the rest day for any employee or class of employees:
Provided that an employee shall be entitled for the rest day under this sub-rule if he has worked under
the same employer for a continuous period of not less than six days:
Provided further that the employee shall be informed of the day fixed as the rest day and of any
subsequent change in the rest day before the change is effected, by display of a notice to that effect in the place
of employment at the place specified by the Inspector-cum-Facilitator in this behalf.
Explanation.- For the purpose of computation of the continuous period of not less than six days specified in the
first proviso to this sub-rule, any day on which an employee is required to attend for work but is given only an
allowance for attendance and is not provided with work,a day on which an employee is laid off on payment of
compensation under the Industrial Disputes Act, 1947 (14 of 1947),andany leave or holiday, with or without
52 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]

pay, granted by the employer to an employee in the period of six days immediately preceding the restday, shall
be deemed to be days on which the employee has worked.
(2) Any such employee shall not be required or allowed to work on the rest day unless he has or will have a
substituted rest day for a whole day on one of the five days immediately before or after the restday:
Provided that no substitution shall be made which will result in the employee working for more than
ten days consecutively without a rest day for a whole day.
(3) Where in accordance with the foregoing provisions of this rule, any employee works on a rest day and has
been given a substituted rest day on any one of the five days before or after the rest day, the rest day shall, for
the purpose of calculating the weekly hours of work, be included in the week in which the substituted rest
dayoccurs.
(4) An employee shall be granted-
(a) for rest day wages calculated at the rate applicable to the next preceding day; and
(b) where he works on the rest day and has been given a substituted rest day,
then, he shall be paid wages for the rest day on which he worked, at the overtime rate and wages for the
substituted rest day at the rate applicable to the next precedingday:
Provided that where-
(i) the minimum rate of wages of the employee as notified under the Code has been worked out by
dividing the minimum monthly rate of wages by twenty- six; or
(ii) the actual daily rate of wages of the employee has been worked out by dividing the monthly rate
of wages by twenty-six and such actual daily rate of wages is not less than the notified minimum
daily rate of wages of the employee,
then, no wages for the rest day shall be payable; and
(iii) the employee works on the rest day and has been given a substituted rest day, then, he shall be
paid, only for the rest day on which he worked, an amount equal to the wages payable to him at
the overtime rate;
and, if any dispute arises whether the daily rate of wages has been worked out in accordance with the
provisions of this proviso, the Chief LabourCommissioner(Central)or the Deputy Chief Labour
Commissioner (Central) having territorial jurisdiction may, on application made to him in this behalf,
decide the same, after giving an opportunity to the parties concerned to make writtenrepresentations.
Provided further that in case of an employee governed by a piece-rate system, the wages for the rest day, or the
substituted rest day, as the case may be, shall be such as the Central Government may, from time to time
determine having regard to the minimum rate of wages fixed under the Code, in respect of the employment.
Explanation.-In this sub-rule ‘next preceding day’ means the last day on which the employee has worked, which
precedes the rest day or the substituted rest day, as the case may be; and where the substituted rest day falls on a
day immediately after the rest day, the next preceding day means the last day on which the employee has
worked, which precedes the rest day.
(5) The provisions of this rule shall not operate to the prejudice of more favourable terms, if any, to which an
employee may be, entitled under any other law or under the terms of anyaward, agreement or contract of service,
and in such a case, the employee shall be entitled only to more favourable terms aforesaid.
Explanation.- For the purposes of this rule, ‘week’ shall mean a period of seven days beginning at midnight on
Saturday night.
8.Night shifts.—Where an employee in an employment works on a shift which extends beyond midnight, then, -
(a) a rest day for the whole day for the purposes of rule 7 shall, in this case means a period of twenty-
four consecutive hours beginning from the time when his shift ends; and
(b) the following day in such a case shall be deemed to be the period of twenty-four hours beginning
from the time when such shift ends, and the hours after midnight during which such employee was
engaged in work shall be counted towards the previousday.
9. The extent and conditions for the purposes of sub-section (2) of section 13.-In case of employees-
(a) engaged in any emergency which could not have been foreseen or prevented;
(b) engaged in work of the nature of preparatory or complementary work which must necessarily be
[भाग II—खण्‍ड 3(i)] भारत‍का‍राजपत्र‍:‍असाधारण 53
carried on outside the limits laid down for the general working in the employment concerned;
(c) whose employment is essentially intermittent;
(d) engaged in any work which for technical reasons has to be completed before the duty is over; and
(e) engaged in a work which could not be carried on except at times dependent on the irregular action
of natural forces;
the provisions of rules 6, 7 and 8 shall apply subject to the condition that –
(i) the spread over of the hours of work of the employee shall not exceed 16 hours in any day; and
(ii) the actual hours of work excluding the intervals of rest and the periods of inaction during which the
employee may be on duty but is not called upon to display either physical activity or sustained
attendance shall not exceed 9 hours in any day.
10. Longer wage period.-The longer wage period for the purposes of minimum rate of wages under section 14
shall be by the month.

CHAPTER III
Floor Wages
11. Manner of fixing floor wage.—(1) TheBoard shall be consulted by the Central Government for the purpose
of fixing the floor wage under sub-section (1) of section 9, taking into account the minimum living standard
including the food, clothing, housing and any other factors considered appropriate by the Central Government
from time to time of the standard working class family as specified in clause (i) of sub-rule (1) of rule 3.
(2) The advice of the Board obtained in consultation under sub-rule (1) shall be circulated by the Central
Government to all State Governments for consultation with them.
(3) The advice of the Board referred to in sub-rule (2) and the views of the State Governments received in
consultation referred to in that sub-rule shall be considered before fixing the floor wage under sub-rule (1).
(4) The Central Government may revise the floor wage fixed under sub-rule (1) ordinarily at an interval not
exceeding five years and undertake adjustment for variations in the cost of living periodically in consultation with
the Board.
11A.—Circumstances under clause (ii) of the proviso to section 10.—An employee shall not be entitled to
receive wages for a full normal working day under section 10, if he is not entitledto receive such wage under any
other law for the time being in force.
12. Manner of consultation with State Governments.—The Central Government shall obtain the advice of the
Board and consult such State Governments as it thinks necessary before fixing the floor wage under rule 11.

CHAPTER IV
PAYMENT OF WAGES
13. Recovery undersub-section (4) of section 18.-where the total deductions authorized under sub-section (2) of
section 18 exceed fifty per cent. Of the wages of an employee,the excess shall be carried forward and recovered
from the wages of succeeding wage period or wage periods, as the case may be, in such installments so that the
recovery in any month shall not exceed the fifty per cent. Of the wages of the employee in that month.
14.the authority under sub-section (1) of section 19.- the deputy chief labour commissioner (central) having
jurisdiction over the place of work of the employee concerned shall be the authority for the purposes of sub-
section (1) of section 19.
15. The manner of exhibiting the notice under sub-section (2) of section 19.- a notice referred to in sub-section
(2) of section 19 shall be displayed at the conspicuous places in the premises of the work place in which the
employment is carried on, so that every concerned employee would be able easily to read the contents of the
notice and a copy of the notice shall be sent to the inspector-cum-facilitator having jurisdiction.
16. The procedure under sub-section (3) of section 19.-the employer shall give an intimation in
writingspecifying therein the detailed particulars for obtaining the approval of the imposition of fine to the deputy
chief labour commissioner (central) referred to in rule 14 who shall, before granting or refusing the approval,give
opportunity of being heardto the employee and the employer concerned.
54 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]

17. Intimation of deduction.-(1)Where an employer makes any deduction in pursuance of the proviso to sub-
section (2) of section 20, he shall make intimation of such deduction to the Inspector-cum-Facilitator having
jurisdiction within 10 days from the date of such deduction explaining therein the reason of such deduction.
(2) The Inspector-cum-Facilitator shall, after receiving intimation under sub-rule (1), examine such intimation and
if he finds that the explanation given therein is in contravention of any provision of the Code or the rules made
there under, he shall initiate appropriate action under the Code against the employer.
18. Procedure for deduction under sub-section (2) of section 21.-Any employer desiring to makededuction for
damages or loss under sub-section (1) of section 21 from the wages of an employee shall,-
(i) explain to the employee personally and also in writing the damage or loss of goods expressly entrusted
to the employee for custody or for loss of money for which he is required to account and how such
damages or loss is directly attributable to the neglect or default of the employee; and
(ii) thereafter,give the employee an opportunity to offer any explanation and deduction for any damages or
loss, if made, shall be intimated to the employee within fifteen days from the date of such deduction.
19. Conditions regarding recovery of advance under section 23.-The recovery, as the case may be of,-
(i) advances of money given to an employee after the employment begins under clause (b) of section 23; or
(ii) advances of wages to an employee not already earned under clause (c) of section 23,
shall be made by the employer from the wages of the concerned employee in installments determined by the
employer, so as any or all installments in a wage periodshall not exceed fifty per cent. of the wages of the
employee in that wage period and the particulars of such recovery shall be recorded in the register maintained in
Form-I.
20. Deduction under section 24.-Deductions for recovery of loans granted for house building or other purposes
approved by the Central Government, and the interest due in respect thereof shall be, subject to any direction made
or circular issued by the Central Government from time to time regulating the extent to which such loans may be
granted and the rate of interest shall be payable thereon.

CHAPTER V
Payment of Bonus
21. Calculation of set on or set off for the sixth accounting year.-For the sixth accounting year, set on or set off,
as the case may be,shall be made under clause (i) of sub-section (7) of section 26, in the manner illustrated in
Schedule A, taking into account the excess or deficiency, if any, as the case may be, of the allocable surplus set on
or set off in respect of the fifth and sixth accounting years.
22. Calculation of set on or set off for the seventh accounting year.-For the seventh accounting year, set on or
set off, as the case may be, shall be made under clause (ii) of sub-section (7) of section 26, in the manner
illustrated in Schedule A, taking into account the excess or deficiency, if any, as the case may be, of the allocable
surplus set on or set off in respect of the fifth, sixth and seventh accounting years.
23. Computation of gross profits under clause (a) of section 32.-The gross profits derived by an employer from
an establishment in respect of the accounting year shall in the case of banking company, be calculated in the
manner specified in Schedule B.
24.Computation of gross profits under clause (b) of section 32.-The gross profits derived by an employer from
an establishment in respect of the accounting year in a case other than banking company, be calculated in the
manner specified in Schedule C.
25. Deduction of further sums under clause (c) of section 34.-The further sums as are specified in respect of the
employer in Schedule D shall be deducted from the gross profit as prior charges under clause (c) of section 34.
26. Manner of carrying forward under sub-section (1) of section 36.- Where for any accounting year, the
allocable surplus exceeds the amount of maximum bonus payable to the employees in the establishment under
section 26, then, the excess shall, subject to a limit of twenty per cent. of the total salary or wage of the employees
employed in the establishment in that accounting year, be carried forward for being set on in the succeeding
accounting year and so on up to and inclusive of the fourth accounting year to be utilised for the purpose of
payment of bonus in such manner as illustrated in Schedule A.
[भाग II—खण्‍ड 3(i)] भारत‍का‍राजपत्र‍:‍असाधारण 55
27.Manner of carrying forward under sub-section (2) of section 36.- Where for any accounting year, there is
no available surplus or the allocable surplus in respect of that year falls short of the amount of minimum bonus
payable to the employees in the establishment under section 26, and there is no amount or sufficient amount
carried forward and set on under rule 26 which could be utilized for the purpose of payment of the minimum
bonus, then, such minimum amount or the deficiency, as the case may be, shall be carried forward for being set off
in the succeeding accounting year and so on up to and inclusive of the fourth accounting year in such manner
illustrated in Schedule A.

CHAPTER VI
Central Advisory Board
A. Procedure of Central Advisory Board under sub-section (10) of section 42
28. Constitution of the Board.-(1) The Board shall consist of the persons to be nominated by the Central
Government representing employers and employees as specified in clauses (a) and (b) of sub-section (1) of section
42 and the independent persons and representatives of the State Governments as specified in clauses (c) and (d) of
that sub-section.
(2) The persons representing employers as referred to in clause (a) of sub-section (1) of section 42 shall be twelve
and the persons representing employees referred to in clause (b) of that sub-section shall also be twelve.
(3) The independent persons specified in clause (c) of sub-section (1) of section 42 to be nominated by the Central
Government shall consist of the following, namely:-
(i) the Chairperson;
(ii) two Members of Parliament;
(iii) four memberseach of whom,shall be a professional in the field of wages and labour related issues;
(iv) one member who is or has been a presiding officer of an Industrial Tribunal constituted by the Central
Government under section 7A of the Industrial Disputes Act, 1947 (14 of 1947); and
(v) two members, each of whom shall be the Chairperson of such State Advisory Board referred to in sub-
section (4) of section 42, to the extent possible, has been taken in rotation from the States.
(4) The five representatives of the State Governments referred to in clause (d) of section 42 shall each be the
Principal Secretary or Secretary or Commissioner of the State Labour Department of such States as the Central
Government may determine from time to time on rotation basis.
(5) The Central Government shall, while nominating the members of the Board, take into account that the
independent members under sub-rule (2) shall not exceed one-third of the total members of the Board and one-
third of the members of the Board shall be women.
29. Additional functions of the Board.- In addition to the functions specified in sub-section (3) of section 42, the
Board on reference by the Central Government advise that Government on the issue relating to the fixation of
minimum wages in respect of-
(i) working journalists as defined in clause (f) of section 2 of the Working Journalists and other Newspaper
Employees (Conditions of Service) and Miscellaneous Provisions Act,1955 (45 of 1955); and
(ii) sales promotion employees as defined in clause (d) of section 2 of the Sales Promotion Employees
(Conditions of Service) Act, 1976 (11 of 1976).
30. Meeting of the Board. - The Chairperson may, subject to the provisions of rule 32, call a meeting of the
Board,at any time he thinks fit:
Provided that on requisition in writing from not less than one half of the members, the Chairperson shall
call a meeting within thirty days from the date of the receipt of such requisition.
31. Notice of meetings. - The Chairperson shall fix the date, time and place of every meeting and a notice in
writing containing the aforesaid particulars along with a list of business to be conducted at the meeting shall be
sent to each member by registered post and electronically at least fifteen days before the date fixed for such
meeting:
Provided that in the case of an emergent meeting, notice of seven days only may be given to every
member.
56 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]

32. Functions of Chairperson. – The Chairperson shall-

(i) preside at the meetings of the Board:
Provided that in the absence of the Chairperson at any meeting, the members shall electfrom
amongst themselves by a majority of votes, a member who shall preside at such meeting;
(ii) decide agenda of each meeting of the Board;
(iii) where in the meeting of the Board, if any issue has to be decided by voting, conduct thevoting and
count or cause to be counted the secret voting in the meeting.
33. Quorum. - No business shall be transacted at any meeting unless at least one-third of the members and at least
one representative member each of both the employers and an employee are present:
Provided that, if at any meeting less than one-third of the members are present, the Chairperson may
adjourn the meeting to a date not later than seven days from the date of the original meeting and it shall thereupon
be lawful to dispose of the business at such adjourned meeting irrespective of the number of members present:
Provided further that the date, time and place of such adjourned meeting shall be intimated to all the
members electronically or by a Registered post.
34. Disposal of business of the Board.- All business of the Board shall be considered at a meeting of the Board,
and shall be decided by a majority of the votes of members present and voting and in the event of an equality of
votes, the Chairperson shall have a casting vote:
Provided that the Chairperson may, if he thinks fit, direct that any matter shall be decided by the
circulation of necessary papers and by securing written opinion of the members:
Provided further that no decision on any matter under the preceding proviso shall be taken, unless
supported by not less than two-thirds majority of the members.
35. Method of voting.- Voting in the Board shall ordinarily be by show of hands, but if any member asks for
voting by ballot, or if the Chairperson so decides, the voting shall be by secret ballot and shall be held in such
manner as the Chairperson may decide.
36. Proceedings of the meetings.- (1) The proceedings of each meeting of the Board showing inter alia the
names of the members present thereat shall be forwarded to each member and to the Central Government as soon
after the meeting as possible, and in any case, not less than seven days before the next meeting.
(2) The proceedings of each meeting of the Board shall be confirmed with such modification, if any, as may be
considered necessary at the next meeting.
37. Summoning of witnesses and production of documents.- (1) The Chairperson may summon any person to
appear as a witness if required in the course of the discharge of his duty and require any person to produce any
document.
(2) Every person who is summoned and appears as a witness before the Board shall be entitled to an allowance for
expenses by him in accordance with the scale for the time being in force for payment of such allowance to
witnesses appearing before a civil court.
38. Appointment of the committees.- The Central Government may constitute as many committee under clause
(a) of sub-section (1) of section 8 as it considers necessary for the purposes specified in that clause.
B. Terms of office of members of the Board under sub-section (11) of section 42
39. Term of office of members of the Board.-(1)The term of office of the Chairperson or a member, as the case
may be, shall be normally two years commencing from the date of hisappointment or nomination, as the case may
be, under sub-section (1) of section 42:
Provided that such Chairperson or a member shall, notwithstanding the expiry of the said period of two
years, continue to hold office until his successor isappointed ornominated, as the case may be.
(2) An independent member of the Board nominated to fill a casual vacancy shall hold office for the remaining
period of the term of office of the member in whose place he is nominated.
(3) The officialmembers of the Board shall hold office till they are replaced by respective such other official
members.
(4) Notwithstanding anything contained in sub-rules (1), (2), and (3), the members of the Board shall hold office
during the pleasure of the Central Government.
[भाग II—खण्‍ड 3(i)] भारत‍का‍राजपत्र‍:‍असाधारण 57
40. Travelling allowance.-The Chairman and every member of the Board, shall be entitled to draw travelling and
halting allowance for any journey performed by him in connection with his duties at the rates and subject to the
conditions applicable toa Group A officer of the Central Government.
41. Officers and Staff.- The Central Government may provide a Secretary not below the rank of JointSecretary to
the Government of India, other officers and staff to the Board, as it may think necessary for the functioning of the
Board.
42. Eligibility for re-nomination of the members of the Board.- An outgoing member shall be eligible for re-
nomination for the membership of the Board fornot more thantotal two terms.
43. Resignation of the Chairperson and other members of the Board.-(1) A member of the Board, other than
the Chairperson, may, by giving notice in writing to the Chairperson, resign his membership and the Chairperson
may resign by a letter addressed to the Central Government.
(2) A resignation shall take effect from the date of communication of its acceptance or on the expiry of 30 days
from the date of resignation, whichever is earlier.
(3) When a vacancy occurs or is likely to occur in the membership of the Board, the Chairperson shall submit a
report to the Central Government immediately and the Central Government shall, then, take steps to fill the
vacancy in accordance with the provisions of the Code.
44. Cessation of membership.- If a member of the Board, fails to attend three consecutive meetings,without prior
intimation to the Chairperson, he shall, cease to be a member thereof.
45. Disqualification.- (1) A person shall be disqualified for being nominated as, and for being a member of the
Board–
(i) if he is declared to be of unsound mind by a competent court; or
(ii) if he is an un-discharged insolvent; or
(iii) if before or after the commencement of the Code, he has been convicted of an offence involving moral
turpitude.
(2) If any question arises whether a disqualification has been incurred under sub-rule (1), the decision of the
Central Government thereon shall be final.

CHAPTER VII
PAYMENT OF DUES, CLAIMS, etc.
46. Payment under clause (a) of sub-section (1) of section 44.- Where any amount payable to an employee
under the Code is due after his death or on account of his whereabouts not being known, and the amount could not
be paid to the nominee of the employee until the expiry of three months from the date the amount had become
payable, then, such amount shall be deposited by the employer with the Deputy Chief Labour Commissioner
(Central) having jurisdiction, who shall disburse the amount to the person nominated by the employee after
ascertaining his identity within two months of the date on which the amount was so deposited with him.
47. Deposit of the undisbursed dues under clause (b) of sub-section (1) of section 44.-(1) Where any amount
payable to an employee under this Code remains undisbursed because either no nomination has been made by
such employee or for any other reason, such amounts could not be paid to the nominee of employee until the
expiry of six months from the date the amount had become payable, all such amounts shall be deposited by the
employer with the Deputy Chief Labour Commissioner (Central) having jurisdiction before the expiry of the
fifteenth day after the last day of the said period of six months.
(2) The amount referred to in sub-rule (1) shall be deposited by the employer with the Deputy Chief Labour
Commissioner (Central) having jurisdiction through bank transfer or through a crossed demand draft obtained
from any scheduled bank in India drawn in favour ofsuch Deputy Chief Labour Commissioner (Central).
48. Manner of dealing with the undisbursed dues under clause (b) of sub-section (1) of section 44. —(1) The
amount referred to in sub rule (1) of rule 47 (hereinafter in this rule referred to as the amount) deposited with the
Deputy Chief Labour Commissioner (Central) having jurisdiction shall remain with him and be invested in the
Central or State Government Securities or deposited as a fixed deposit ina scheduled bank.
(2) The Deputy Chief Labour Commissioner (Central) having jurisdiction will exhibit, as soon as maybe possible,
a notice containing such particulars regarding the amount as the Deputy Chief Labour Commissioner (Central)
considers sufficient for information at least for fifteen days on the notice board and also publish such notice in any
58 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]

two newspapers being circulating in the language commonly understood in the area in which undisbursed wages
were earned.
(3) Subject to the provision of sub-rule (4), the Deputy Chief Labour Commissioner (Central) having jurisdiction
shall release the amount to the nominee or to that person who has claimedsuch amount,as the case may be,in
whose favour such Deputy Labour Commissioner (Central) has decided,after giving the opportunity of being
heard, the amount to be paid.
(4) If the undisbursed amount remains unclaimed for a period of seven years, the same shall be dealt within the
manner as directed by the Central Government from time to time in this behalf.

CHAPTER VIII
FORMS, REGISTERS AND WAGE SLIP
49. The form of a single application. – A single application, may be filed under sub-section (5) of section 45 in
Form-II along with documents specified in such Form.
50. Appeal.- Any person aggrieved by an order passed by the authority under sub-section (2) of section 45 may
prefer an appeal under sub-section (1) of section 49 in Form-III,along with documents mentionedby the
appellantin such Form, to the appellate authority having jurisdiction.
51. Form of register, etc.-(1) all fines and all realizations thereof referred to in sub-section (8) of section 19 shall
be recorded in a register to be kept by the employer in form – i appended to these rules, electronically or
otherwise and the authority referred to in said sub-section (8) shall be the Deputy Chief Labour Commissioner
(Central) having jurisdiction.
(2)All deductions and all realizations referred to in sub-section (3) of section 21 shall be recorded in a register to
be kept by the employer in Form- I appended to these rules, electronically or otherwise.
(3) Every employer of an establishment to which the Code applies shall maintain registersunder sub-section (1) of
section 50 in Form I and Form IV, electronically or otherwise.
52. Wage slip.-Every employer shall issue wage slips, electronically or otherwise to the employees in Form V
under sub-section (3) of section 50 on or before payment of wages.
53. Manner of holding enquiry under sub-section (1) of section 53.-(1) When a complaint is filed before the
officer appointed under sub-section (1) of section 53 (hereinafter in this rule referred to as the officer) in respect of
the offences referred to in said sub-section either by an officer authorized for such purpose by the Central
Government or by an employee aggrieved or a registered trade union registered under the Trade Unions Act, 1926
or an Inspector-cum-Facilitator, the officer,after consideringsuch evidences as produced before him by the
complainant, is of the opinion that an offence has been committed, shall issue summons to the offender on the
address specified in the complaint fixing a date for his appearance .
(2) If the offender to whom the summons has been issued under sub rule (1) appears or is produced before the
officer, he shall explain the offender the offence complained against him and if the offender pleads guilty, the
officer shall impose penalty on him in accordance with the provisions of the Code and when the offender does not
plead guilty, the officer shall take evidence of the witnesses produced by the complainant on oath and provide
opportunity of cross examination of the witnesses so produced . The officer shall record the statement of the
witnesses on oath and in cross examination in writing and take the documentary evidence on record.
(3) The officer shall, after the complainant’s evidence is complete, provide opportunity of defence to the accused
personand the witnesses produced by the accused shall be cross examined after their statements on oath by the
complainant and documentary evidence in defence shall be taken on record by the officer.
(4) The officer shall after hearing the parties and considering the evidences both oral and documentary decide the
complaint in accordance with the provisions of the Code.
54. The manner of imposing fine under sub-section (1) of section 56.-(1)An accused person desirous of making
composition of offence under sub-section (1) of section 56 may make an application in Form VI electronically or
otherwiseto the Gazetted Officer notified under said sub-section (1).
(2) The Gazetted Officer referred to in sub-rule (1), shall, on receipt of such application, satisfy himself as to
whether the offence is compoundable or not under the Code and if the offence is compoundable and the accused
person agrees for the composition, compromise the offence for a sum of fifty per cent of the maximum fine
provided for such offence under the Code, to be paid by the accused within the time specified in the order of
composition issued by such officer.
 [भाग II—खण्‍ड 3(i)] भारत‍का‍राजपत्र‍:‍असाधारण 59
(3) Where the offence has been compromised under sub-rule (2) after the institution of the prosecution, then, the
officer shall send a copy of such order made by him for intimation to the officer referred to in sub-section (1) of
section 53for needful action under sub-section (6) of section 56.

CHAPTER IX
MISCELLANEOUS
55. Timely Payment of Wages.-Where theemployees are employed in an establishment through contractor, then,
the company or firm or association or any other person who is the proprietor of the establishment shall pay to the
contractor the amount payable to him or it, as the case may be, before the date of payment of wages so that
payment of wages to the employees shall be made positively in accordance with the provisions of Section 17.
Explanation.-For the purpose of this rule, the expression “firm” shall have the meaning as assigned to it in the
Indian Partnership Act, 1932 (9 of 1932).
56. Technical Committee for working Journalist.-The Central Government may, for the purpose of fixing
minimum wages under the code for the working journalist as defined in clause (f) of section 2 of the Working
Journalists and other Newspaper Employees (Conditions of Service) and Miscellaneous Provisions Act, 1955(45
of 1955), appoint a technical advisory committee under clause (a) of sub-section (1) of section 8 to recommend the
Central Government in respect of such fixation.
57. Responsibility for payment of minimum bonus.- Where in an establishment, the employees are employed
through contractor and the contractor fails to pay minimum bonus to them under section 26, then, the company or
firm or association or other person as referred to in the proviso to section 43 shall, on the written information of
such failure, given by the employees or any registered trade union or unions of which the employees are members
and on confirming such failure, pay such minimum bonus to the employees.
58. Inspection scheme.- (1) For the purposes of the Code and these rules, there shall be formulated an inspection
scheme by the Chief Labour Commissioner (Central) with the approval of the Central Government.
(2) In the inspection scheme referred to in sub-rule (1), apart from other structural facts, a number shall be
specified in the scheme for each Inspector-cum-Facilitator and establishment.

[F. No. S-32017/01/2019-WC]

VIBHA BHALLA, Jt. Secy.

FORM-I
[See rule-19 and rule-51(1), (2) and (3)]
Register of Wages, Overtime, Fine, Deduction for damage and Loss
Name of the Establishment: Name of the Employer:
Name of the Owner: PAN/TAN of the Employer:

Labour Identification Number (LIN):

Sr. No. in Name of Designation Duration of Payment Wage Total Total Rates of wages
Employee the / of Wages Period no. of overtime
Register employee Department (Monthly/Fortnightly From- days (hoursworked Basic DA Allowances
To worked or production
/Weekly/Daily/Piece during in case of
rated) the piece
period workers)
1 2 3 4 5 6 7 8 9 10
60 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]

Overtime Nature of acts Amount of Damage or Amount of Total Date of Attendance

earning and omissions fine loss caused deduction amount of Payment
for which fine imposed to the from wages wages Date Signature
imposed with employer by paid
date neglect or
default of the
employee
11 12 13 14 15 16 17 18 19

FORM-II
[See rule 49]
[SINGLE APLICATION UNDER SUB-SECTION (5) OF SECTION 45]
BEFORE THE AUTHORITY APPOINTED UNDER SUB SECTION (1) OF SECTION 45 OF THE CODE ON
WAGES, 2019 (29 OF 2019)
FOR…………. AREA………
Application No………………………………………….of 20……
Between ABC and (State the number)………other……………………………………………. Applicant
(Through employees concerned or registered trade union or Inspector- cum- Facilitator
Address……………………………………………………………………………….
And
XYZ…………………………………………………………………………………
Address………………………
The application states as follows:
(1) The applicant(s) whose name(s) appear in the attached schedule was/were/has/have been employed from
……………to…….. as……………...(category) in…………….(establishment) Shri/M/s………engaged in
………….(nature of work) which is/are covered by the Code on Wages, 2019.
(2) The opponent(s) is/are the employer(s) within the meaning of section 2(l) of the Code on Wages, 2019.
(3) (a)The applicant(s) has/ have been paid wages at less than the minimum rates of wages fixed for their category
(categories) of employment(s) under the Code by Rs…. …………..Per day for the period(s)
from………………………to……… ……………….
(b) The applicant(s) has/ have not been paid wages at Rs…………….. Per day for the weekly days of rest
from………………..to…
(c) The applicant(s) has/ have not been paid wages at overtime rate(s) for the period from…………………..to….
(d) The applicant(s) has/have not been paid wages for period from ………………to……….
(e) Deductions have been made which are in contravention of the Code, from the wage(s) of the applicant(s) as per
details specified in the annexure appended with this application.
(f) The applicant(s) has/have not been paid minimum bonus for the accounting year ……………..

(4) The applicant(s) estimate(s) the value of relief sought byhim/ them on each amount as under:
(a) Rs…….
(b) Rs…….
(c) Rs…….
Total Rs…….
(5) The applicant(s), therefore, pray(s) that a direction may be issued under section 45(2) of the Code on Wages,
2019 for;
(a) payment of the difference between the wages payable under the Code and the wages actually paid,
[भाग II—खण्‍ड 3(i)] भारत‍का‍राजपत्र‍:‍असाधारण 61
(b) payment of remuneration for the days of rest
(c) payment of wages at the overtime rates,
(d) compensation amounting to Rs………………………
(6) The applicant(s) do hereby solemnly declare(s) that the facts stated in this application are true to the best of
his/their knowledge, belief and information.

Dated………….

Signature or thumb-impression of the employed

person(s), or official of a registered trade union
duly authorized or Inspector- cum- Facilitator.

Note: The applicant(s), if required, may append annexures containing details, with this application.

FORM III
(See rule 50)
Appeal under Section 49(1) of the Code on Wages, 2019
Before The Appellate Authority under the Code on Wages, 2019
A.B.C
Address………………………………………………………………………………………………..APPELLANT

Vs.
C.D.E.
Address…………………………………………………………………………………………… RESPONDENT

DETAILS OF APPEAL:
1. Particulars of the order against which the appeal is made :
Number and date :
The authority who has passed the impugned order:
Amount awarded:
Compensation awarded , if any :
2. Facts of the case :
(Give here a concise statement of facts in a chronological order, each paragraph containing as nearly as possible a
separate issue or fact).
3. Grounds for appeal :
4. Matters not previously filed or pending with any other Court or any Appellate Authority:
The appellant further declares that he had not previously filed any appeal, writ petition or suit regarding the matter
in respect of which this appeal has been made, before any Court or any other Authority or Appellate Authority nor
any such appeal, writ petition or suit is pending before any of them.
5. Reliefs sought :
In view of the facts mentioned above the appellant prays for the following relief(s) :—
[Specify below the relief(s) sought]
 62 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]

6. List of enclosures:
1.
2.
3.
4.
………..
Date :
Place :
Signature of the appellant.

For office use

------------------------------------------------------------------------------------------------------
Date of filing
or
Date of receipt by post
Registration No.

Authorized Signatory
FORM IV
[See rule 51(3)]
EMPLOYEE REGISTER
Name of the Establishment : Name of the Employer:
Name of the Owner : PAN/TAN of the Employer:

Labour Identification Number (LIN):

Sl. Employee Name Surname Gender Father’s Date Nationality Education Date Desig- Category Type of
No. Code / of Level of nation (HS/S/SS/U Employ-
Birth Joining S)* ment
Spouse
Name
1 2 3 4 5 6 7 8 9 10 11 12 13

Mobile UAN PAN ESIC AADHAAR Bank Bank Branch Present Permanent
IP A/c (IFSC) Address
No. Number Address
No.
14 15 16 17 18 19 20 21 22 23

Service Book Date of Reason for Mark of Photo Specimen Remarks

No. Exit Exit Identification Signature/Thumb
Impression
24 25 26 27 28 29 30

*(Highly Skilled/Skilled/Semi skilled/Unskilled)

[भाग II—खण्‍ड 3(i)] भारत‍का‍राजपत्र‍:‍असाधारण 63
FORM V
[See rule 52]
WAGE SLIP
Date of issue:

Name of the Establishment………………………. Address…..………………..….. Period……………..

1. Name of employee :
2. Father’s /Spouse name :
3. Designation :
4. UAN:
5. Bank Account No.:
6. Wage period:
7. Rate of wages payable: a.) Basic b.)D.A. c.) other allowances
8. Total attendance/unit of work done:
9. Overtime wages:
10. Gross wages payable :
11. Total deductions : a.) PF b). ESI c.) Others
12. Net wages paid:

Employer / Pay-in-charge signature

FORM VI
[See rule 54]
APPLICATION UNDER SUB-SECTION (4) OF SECTION 56 FOR COMPOSITION OF OFFENCE

1. Name of applicant :
2. Father’s / Spouse name :
3. Address of the applicant :
4. Particulars of the offence: ….. ..…………………………………………………………………………
………………………………………………………………………………………………………………
………………………………………………………………………………………………………………
5. Section of the Code under which the offence is committed : :………………………………………………
6. Maximum fine provided for the offence under the Code :…………………………………………………
7. Whether prosecution against the applicant is pending or not ………………………………………………
8. Whether the offence is first offence or the applicant had committed any other offence prior to the offence.
If yes, then, full details of the prioroffence.
………………………………………………………………………………………………………………
………………………………………………………………………………………………………………
……………………………………………………………………………………………..
 64 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]

9. Any other information which the applicant desires to provide

………………………………………………………………………………………………………………
………………………………………………………………………………………………………………
……………………………………………………………………………………………..

Dated:

Applicant
(Name and signature)

Schedule A
[See rules 21, 22, 26 and 27]
In this Schedule, the total amount of bonus equal to 8.33 per cent of the annual salary or wage payable to all the
employees is assumed to be Rs. 1,04,167. Accordingly, the maximum bonus to which all the employees are
entitled to be paid (twenty per cent of the annual salary or wage of all the employees) would be Rs. 2,50,000.
Year Amount equal to sixty per Amount payable as Set on or Set Total set on or
cent. or sixty-seven per cent., bonus off of the year set off carried
as the case may be, of carried forward forward
available surplus allocable as
bonus
1 2 3 4 5 6
Rs. Rs. Rs. Rs. Of
(year)
1. 1,04,167 1,04,167** Nil Nil
2. 6,35,000 2,50,000* Set on Set on
2,50,000* 2,50,000* (2)
3. 2,20,000 2,50,000* (inclusive of Nil Set on
30,000 from year-2)
2,20,000 (2)
4. 3,75,000 2,50,000* Set on Set on
1,25,000 2,20,000 (2)
1,25,000 (4)
5. 1,40,000 2,50,000* (inclusive of Nil Set on
1,10,000 from year-2)
1,10,000 (2)
1,25,000 (4)
6. 3,10,000 2,50,000* Set on Set on
60,000 Nil + (2)
1,25,000 (4)
60,000 (6)
7. 1,00,000 2,50,000* (inclusive of Nil Set on
1,25,000 from year-4
35,000
and 25,000 from year-
6) (6)
8. Nil 1,04,167**(inclusive Set off Set off
of 35,000 from year-6)
[भाग II—खण्‍ड 3(i)] भारत‍का‍राजपत्र‍:‍असाधारण 65
(due to loss) 69,167 69,167 (8)
9. 10,000 1,04,167** Set off Set off
94,167 69,167 (8)
94,167 (9)
10. 2,15,000 1,04,167** (after Nil Set off
setting off 69,167 from
52,501 (9)
year-8 and 41,666
from year-9)
Notes:-

* Maximum.
+ The balance of Rs. 1,10,000 set on from year-2 lapses.
** Minimum
Schedule B
COMPUTATION OF GROSS PROFITS
[See rule 23]
Accounting year ending .........
Item Particulars Amount of sub- Amount of main Items Remarks
Items
No.
Rs. Rs.
*1. Net Profit as shown in the
Profit and Loss Account after
making usual and necessary
provisions.
2. Add back provision for:
(a) Bonus to employees
(b) Depreciation
(c) Development Rebate See foot-note (1)
Reserve
(d) Any other reserves
Rs………… See foot-note (1)
Total of Item No.2………..
3. Add back also:
(a) Bonus paid to employees See foot-note (1)
in respect of previous
accounting years.
(b) The amount debited in
respect of gratuity paid or
payable to employees in
excess of the aggregate of –
(i) the amount, if any, paid to,
or provided for payment to, an
approved gratuity fund; and
(ii) the amount actually paid to
employees on their retirement
or on termination of their
employment for any reason.
See foot-note (1)
(c) Donations in excess of the
66 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]

amount admissible for

income-tax .
(d) Capital expenditure (other
than capital expenditure on
scientific research which is
allowed as a deduction under
any law for the time being in
force relating to direct taxes)
and capital losses (other than
losses on sale of capital assets
on which depreciation has
been allowed for income tax).
Rs……….
(e) Any amount certified by
the Reserve Bank of India in
terms of sub-section (2) of
section 34A of the Banking
Regulation Act, 1949 (10 of
1949).
(f) Losses of, or expenditure
relating to, any business
situated outside India.
Total of Item No.3………..
4. Add also income, profits or
gains (if any ) credited directly
to published or disclosed
reserves, other than-
(i) capital receipts and capital
profits (including profits on
the sale of capital assets on
such depreciation has not been
allowed for income-tax);
(ii) profits of, and receipts
relating to , any business
situated outside India;
(iii) income of foreign Rs…………
banking companies from
investment outside India.
Net total of Item No.4…….
5. Total of Item Nos.1, 2, 3 and Rs…………
4…
6. Deduct :
(a) Capital receipts and capital See foot-note (2)
profits (other than profits on
the sale of assets on which
depreciation has been allowed
for income-tax).
See foot-note (2)
(b) Profits of, and receipts
relating to any business
situated outside India. See foot-note (2)
(c) Income of foreign banking
companies from investments
outside India .
(d) Expenditure or losses (if
any ) debited directly to
[भाग II—खण्‍ड 3(i)] भारत‍का‍राजपत्र‍:‍असाधारण 67
published or disclosed
reserves, other than –
(i) capital expenditure and
capital losses (other than
losses on sale of capital assets
on which depreciation has not
been allowed for income-tax );
(ii) losses of any business
situated outside India. See foot-note (3)
(e) In the case of foreign
banking companies
proportionate administrative
(overhead) expenses of head-
office allocable to Indian
business.
(f) Refund of any excess direct See foot-note (2)
tax paid for previous
accounting years and excess
provision if any of previous
accounting years, relating to
bonus, depreciation or
development rebate, if written
back.
(g) Cash subsidy, if any, given See foot-note (2)
by the government or by
anybody corporate established
by any law for the time being
in force or by any other
agency through budgetary
grants, whether given directly
or through any agency for
specified purposes and the
proceeds of which are
reserved for such purposes .
Rs……………..
Total of Item No. 6 ……

7. Gross profits for purposes of Rs……………..

bonus (Item No. 5 minus Item
No. 6)
Explanation: In sub-item (b) of Item 3, "approved gratuity fund" has the same meaning assigned to it in clause (5)
of section 2 of the Income Tax Act,1961.
* Where the profit subject to taxation is shown in the Profit and Loss account and the provision made for taxes on
income is shown, the actual provision for taxes on income shall be deducted from the profit.
Foot-notes:-
(1) If, and to the extent, charged to Profit and Loss Account.
(2) If, and to the extent, credited to Profit and Loss Account.
(3) In the proportion of Indian Gross Profit (Item No. 7) to Total World Gross Profit (as per consolidated profit
and loss account adjusted as in Item No. 2 above only)]
68 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]

Schedule C
COMPUTATION OF GROSS PROFITS
[(See rule 24]
Accounting year ending……………
Item Particulars Amount. Of sub- Amount. Of main Remarks
Items
No. Items
Rs. Rs.
1. Net profit as per profit and loss
account
2. Add back provision for :
(a) Bonus to employees
(b) Depreciation.
(c) Direct taxes, including the
provision (if any), for previous
See foot-note (1)
accounting years
(d) Development rebate / investment
allowance / development allowance See foot-note (1)
reserve.
(e) Any other reserves
Total of Item No.2……..
Rs………………
3. Add back also :
(a) Bonus paid to employees in See foot-note (1)
respect of previous accounting years.
(aa) The amount debited in respect of
gratuity paid or payable to employees
in excess of the aggregate of-
(i) the amount, if any, paid to, or
provided for payment to, an approved
gratuity fund; and
(ii) the amount actually paid to
employees on their retirement or on
termination of their employment for
any reason.
(b) Donations in excess of the amount
admissible for income-tax .
(c) Any annuity due, or commuted
value of any annuity paid, under the
provisions of section 280D of the
Income Tax Act during the
accounting year.
See foot-note (1)
(d) Capital expenditure (other than
capital expenditure on scientific
research which is allowed as a
deduction under any law for the time
being in force relating to direct taxes)
and capital losses (other than losses
on sale of capital assets on which
depreciation has been allowed for
income tax or agricultural income-
[भाग II—खण्‍ड 3(i)] भारत‍का‍राजपत्र‍:‍असाधारण 69
tax.).
(e) Losses of , or expenditure relating
to, any business situated outside
India.
Rs………..
Total of Item No.3………..
4. Add also income, profits or gains (if
any) credited directly to reserves,
other than-
(i) capital receipts and capital profits
(including profits on the sale of
capital assets on which depreciation
has not been allowed for income-tax
or agricultural income-tax);
(ii) profits of, and receipts relating to,
any business situated outside India;
(iii) income of foreign concerns from
investments outside India.
Net total of Item No.4…….. Rs…………..

5. Total of Item Nos. 1, 2, 3 and 4… Rs…………..

6. Deduct :
(a) Capital receipts and capital profits See foot-note (2)
(other than profits on the sale of
assets on which depreciation has been
allowed for income-tax or
agricultural income-tax).
See foot-note (2)
(b) Profits of, and receipts relating to,
any business situated outside India.
(c) Income of foreign concerns from
investment outside India. See foot-note (2)
(d) Expenditure or losses (if any )
debited directly to reserves, other
than-
(i) capital expenditure and capital
losses (other than losses on sale of
capital assets on which depreciation
has not been allowed for income-tax ;
or agricultural income-tax;
(ii) losses of any business situated See foot-note (3)
outside India.
(e) In the case of foreign concerns
proportionate administrative
(overhead) expenses of head office
allocable to Indian business.
(f) Refund of any direct tax paid for
previous accounting years and excess See-foot-note (2)
provision, if any, of previous
accounting years relating to bonus,
depreciation, taxation or development
rebate or development allowance, if
written back.
70 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]

(g) Cash subsidy, if any, given by the

government or by any body corporate
established by any law for the time
being in force or by any other agency
through budgetary grants, whether
given directly or through any agency
for specified purposes and the
proceeds of which are reserved for
such purposes.
Total of Item No.6
Rs……………
7. Gross Profits for purposes of bonus Rs……………
(Item No.5 minus Item No.6 )

Explanation: In sub-item (aa) of Item 3, "approved gratuity fund" has the same meaning assigned to it in clause
(5) of section 2 of the Income Tax Act, 1961.
Foot-notes:-
(1) If, and to the extent, charged to Profit and Loss Account.
(2) If, and to the extent, credited to Profit and Loss Account.
(3) In the proportion of Indian Gross Profit (Item No. 7) to Total World Gross Profit (as per consolidated Profit
and Loss Account, adjusted as in Item No. 2 above only).
Schedule D
[See rule 25]
Item Category of employer Further sums to be deducted
No.
(1) (2) (3)
1. Company, other than a (i) The dividends payable on its preference share capital for the accounting
banking company. year calculated at the actual rate at which such dividends are payable;
(ii) 8.5 percent of its paid up equity share capital as at the commencement of
the accounting year;
(iii) 6 percent of its reserves shown in its balance sheet as at the
commencement of the accounting year, including any profits carried forward
from the previous accounting year :
Provided that where the employer is a foreign company within the meaning of
section 2 (42) of the Companies Act ,2013 (18 of 2013) , the total amount to
be deducted under this item shall be 8.5 percent on the aggregate of the value
of the net fixed assets and the current assets of the company in India after
deducting the amount of its current liabilities (other than any amount shown
as payable by the company to its Head Office whether towards any advance
made by the Head Office or otherwise or any interest paid by the company to
its Head Office ) in India.
2. Banking company (i) The dividends payable on its preference share capital for the accounting
year calculated at the rate at which such dividends are payable ;
(ii) 7.5 per cent of its paid up equity share capital as at the commencement of
the accounting year ;
(iii) 5 per cent of its reserves shown in its balance sheet as at the
commencement of the accounting year, including any profits carried forward
from the previous accounting year;
(iv) any sum which, in respect of the accounting year, is transferred by it-
(a) to a reserve fund under sub-section (1) of section 17 of the Banking
[भाग II—खण्‍ड 3(i)] भारत‍का‍राजपत्र‍:‍असाधारण 71
Regulation Act, 1949 (10 of 1949 ); or
(b) to any reserves in India in pursuance of any direction or advice given by
the Reserve Bank of India,
whichever is higher:
Provided that where the banking company is a foreign company within the
meaning of section 2 (42) of the Companies Act , 2013 (18 of 2013 ), the
amount to be deducted under this item shall be the aggregate of-
(i) the dividends payable to its preference shareholders for the accounting year
at the rate at which such dividends are payable on such amount as bears the
same proportion to its total preference share capital as its total working funds
in India bear to its total world working funds;
(ii) 7.5 per cent of such amount as bears the same proportion to its total paid
up equity share capital as its total working funds in India bear to its total
working funds.
(iii) 5 per cent of such amount as bears the same proportion to its total
disclosed reserves as its total working funds in India bear to its total world
working funds;
(iv) any sum which, in respect of the accounting year, is deposited by it with
the Reserve Bank of India under sub-clause (ii) of clause (b) of sub-section
(2) of section 11 of the Banking Regulation Act, 1949 (10 of 1949) , not
exceeding the amount required under the aforesaid provision to be so
deposited.]
3. Corporation (i) 8.5 per cent of its paid up capital as at the commencement of the
accounting year;
(ii) 6 per cent of its reserves, if any, shown in its balance sheet as at the
commencement of the accounting year, including any profits carried forward
from the previous accounting year.
4. Co-operative society (i) 8.5 per cent of the capital invested by such society in its establishment as
evidenced from its books of accounts at the commencement of the accounting
year;
(ii) such sums as has been carried forward in respect of the accounting year to
a reserve fund under any law relating to co-operative societies for the time
being in force.
5. Any other employer 8.5 per cent of the capital invested by him in his establishment as evidenced
not falling under any of from his books of accounts at the commencement of the accounting year:
the aforesaid categories
Provided that where such employer is a person to whom Chapter XXII-A of
the income Tax Act applies , the annuity deposit payable by him under the
provisions of that Chapter during the accounting year shall also be deducted:
Provided further that where such employer is a firm, an amount equal to 25
per cent of the gross profits derived by it from the establishment in respect of
the accounting year after deducting depreciation in accordance with the
provisions of clause (a) of section 6 by way of remuneration to all the partners
taking part in the conduct of business of the establishment shall also be
deducted, but where the partnership agreement, whether oral or written,
provides for the payment of remuneration to any such partner, and –
(i) the total remuneration payable to all such partners is less than the said 25
per cent the amount payable, subject to a maximum of forty-eight thousand
rupees to each such partner; or
(ii) the total remuneration payable to all such partners is higher than the said
25 per cent , such percentage, or a sum calculated at the rate of forty – eight
thousand rupees to each such partner, whichever is less , shall be deducted
under this proviso:
Provided also that where such employer is an individual or a Hindu
72 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]

Undivided Family -
(i) an amount equal to 25 per cent of the gross profits derived by such
employer from the establishment in respect of the accounting year after
deducting depreciation in accordance with the provisions of clause (a) of
section 34; or
(ii) forty-eight thousand rupees,

whichever is less by way of remuneration to such employer, shall also be

deducted.

Explanation : The expression "reserves" occurring in column (3) against Item Nos. 1(iii), 2(iii) and 3(ii) shall not
include any amount set apart for the purpose of-
(i) payment of any direct tax which, according to the balance-sheet, would be payable;
(ii) meeting any depreciation admissible in accordance with the provisions of clause (a) of section 34;
(iii) payment of dividends which have been declared, but shall include,-
(a) any amount, over and above the amount referred to in clause-(i) of this Explanation, set apart as specific
reserve for the purpose of payment of any direct tax; and
(b) any amount set apart for meeting any depreciation in excess of the amount admissible in accordance with
the provisions of clause (a) of section 34.
Schedule E
(see rule 4 (3)
S.No. UNSKILLED
1 Beldar
2 Calf boy
3 Cattleman
4 Cleaner (Motor shed, Tractor, Cattle,Yard, M.T)
5 Collecting loose fodder
6 Dairy coolie
7 Mazdoor (Arportculturist Compost, Dairy’s Haystaking, Irrigation, Manure,Stacking, Milk-
room, Ration room Store, Anti-Malaria, M.R.)
8 Driver (Mule, Bullock, Camel, Donkey)
9 Dresser
10 Driver (Bullocks Mule)
11 Grazler
12 Dairyman
13 (Store-Mazdoor)
14 Carrier (Stone),
15 Breaker (using manual appliances)
16 Helper
17 Messenger (Office)
18 Mali
19 Syce
[भाग II—खण्‍ड 3(i)] भारत‍का‍राजपत्र‍:‍असाधारण 73
20 Tying and Carrying loose hay
21 Sweeper,
22 Weighing and Carrying bales,
23 Weighman (Bales, pally),
24 Waterman,
25 Stable man,
26 Trolly man
27 Valveman,
28 Watchman,
29 White Washer,
30 Wooderman,
31 Wooder Woman,
32 Borryman,
33 Coalman,
34 Condenser,
35 Attendant,
36 Grass Cutter,
37 MuchhersJamadars,
38 Condenser Attendant,
39 Shunters
40 Turner,
41 Bajri Spreader,
42 Beater Women,
43 Bell-Woman,
44 Chain Man,
45 Boat Man,
46 Bucket Man,
47 Labourer (Boiler, Cattle Yard, Cultivation, General Loading and Unloading, Bunding, Carting-
Fertilizers, Harvesting, Miscellaneous Seeding, Sowing, Thatching, Transplanting, Weeding)
48 Cleaner (Crane, Truck, Cinder for ash Pit),
49 Cartman,
50 Caretaker (Bridge),
51 Carrier (Water),
52 Chowkidar,
53 Concrete (Hand Mixer),
54 Daffadar,
55 Driver (Bullock, Camel, Donkey, Mule),
56 Flag Man,
57 Flagman (Blast Train),
58 Khalasi not attending to machines
74 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]

59 Gangmen,
60 Gatingman (Permanent Way),
61 Handle Man, Jumper Man,
62 Kamin (Female Work),
63 Khalas,
64 Bridge,
65 Electrical,
66 Marine,
67 Moplah,
68 Store,
69 Steam Road,
70 Share,
71 Roller Survey,
72 labourer (Garden),
73 Mazdoor,
74 Hole Cutter,
75 Lorry Trainees,
76 Petrolman,
77 Searcher,
78 Signal man,
79 Strikers,
80 Vaks Controller,
81 Cleaner
82 Dresser / Dressing Mazdoor
83 Loader
84 Mazdoor (Male/Female)
85 Messanger (Male / Female)
86 Trammer
87 Caretaker (except in Copper, Chromite and Graphite mines where it is semiskilled)
88 Office Peon /Peon (except in Bauxite Mines)
89 Sweeper (Male / Female)
90 Carrier
91 Number Taker
92 TrollyTriper
93 Water Carrier
94 Earth Cutter
95 Survey Khalasi
96 Gate Man,
97 Concrete (Hand Mixer)
98 Dismantling stocks
[भाग II—खण्‍ड 3(i)] भारत‍का‍राजपत्र‍:‍असाधारण 75
99 Lampman
100 Beldar/Beldar (Canteen)
101 Coolie
102 Peon
103 Cook-helper
104 Office Boy
105 Quarry Worker
106 Jelly Maker
107 Over burden Remover
108 Waste removing mazdoor
109 Unloader
110 Excavating Labour
111 Digger
112 Butcher
113 Attender
114 Lorry Helper
115 Surface loader
116 Wood Cutter
117 Surface Mukar
118 Under Ground Mukar
119 Striker (Moplah gang),
120 Tall Boy,
121 Tile
122 Person employed in loading and unloading
123 Person employed in sweeping and cleaning and other cateogires by whatever name called which
are of unskilled nature

S.No SEMI SKILLED

1 Assistant (Chowdhary)
2 Attendant (Bull-calving lines, Chowkidar, Chaff cutter, Hostel, Dry Stock, Grain crusher, Pump,
Siekline,
3 Stable, Yard Stock)
4 Assistant-Plumber
5 Attendant
6 Bhisti
7 Brander
8 Bullman
9 Butterman
10 Coachman
11 Cobbler
76 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]

12 Cultivator
13 Daftry
14 Deliveryman
15 Dhobi
16 Dresser
17 Fireman
18 Gowala
19 Hammerman
20 Helper (Blacksmith)
21 Helper
22 Jamadar (stand)
23 Jamadar
24 Khalasi
25 Mali Senior
26 Mate/Mistry
27 Mazdoor (literate)
28 Nalband
29 Oilman
30 Ploughman
31 Vtackers
32 Supervisor
33 Thatcher
34 Valveman
35 Valveman (Senior)
36 Wireman fixing tin cables
37 Cook
38 Dandee
39 Frash
40 Hacksaw man
41 Helper (locco-Crane/Truck)
42 Manjhee (Boatman)
43 Belchawala
44 Muccadam (without competency certificate under Metalliferous Bulldozer Driver Mines
Regulations, 1961)
45 Bhisti (with Mushk)
46 Boatman (head)
47 Breaker,
48 Breaker (Stone, Rock, Rock Stone, Stone Metal
49 Canweaver
50 Chainman(Head)
[भाग II—खण्‍ड 3(i)] भारत‍का‍राजपत्र‍:‍असाधारण 77
51 Charpoy-Stringer
52 Checker
53 Cracker
54 Dollyman
55 Assistant
56 Driller
57 Driver (Skin)
58 Excavator
59 Ferroman
60 Fireman (Brick Kiln, Steam Road Roller)
61 Gate Keeper
62 Gharami
63 Classman
64 Grater
65 Greaser-cum-Fireman
66 Grinder
67 Hammerman
68 Helper (Artisan)
69 Helper (Sawyer)
70 Keyman
71 Khalasi (Head Survey, Rivertters-Moplah Gang, Supervisory)
72 Labourer (Rock-Cutting)
73 Lascar
74 Mali (Head)
75 Stockers and Boilerman
76 Thoombaman (Spade worker)
77 Tindals
78 Trollyman (Head Motor)
79 Fitter (Assistant Semi-Skilled)
80 Jamadar (Semi-skilled)
81 Mate (Stone)
82 Kasab
83 Khalasi (Structural)
84 Masalchi P.M. Mates
85 Miner
86 Untrained Mate/ Mining Mate/ Mate without Competency certificate Under Metalliferous Mines
Regulations, 1961
87 Butler/Cook
88 Breaker (using mechanical appliances)
89 Crech Ayah/Ayah/Untrained Crech Attendant
78 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]

90 Assistant Driller
91 Oilman/Oiler
92 Chowkidar/ Watchman
93 Helper (Mason, Carpenter, Blacksmith)
94 Tindals
95 Topas
96 Topkar (Big Stone Breaker)
97 TrollyJamadar
98 Winchman
99 Attendance-keeper
100 Assistant Wireman
101 Mate
102 Mate (Blacksmith, Road, Carpenter)
103 Engine Driver and/or Feeder
104 Fitter
105 Gang
106 Mazdoor Mason
107 Permanent Way
108 Pump-Driver,Turner)
109 Mazdoor (Heavy-weight)
110 Charge-man
111 Mistri (Head
112 Muccadam
113 Night-guard
114 Runner (Post dak)
115 Oilman
116 Quarry man
117 Quarry Operator
118 Stoneman
119 Stocker
120 Thatcher
121 Pump Attendant
122 Bearer
123 Breakman
124 Crowlder Man
125 Laboratory Boy
126 PointsmanSencummy
127 Stone mines and other cateogires by whatever name called which are of semi-skilled nature
[भाग II—खण्‍ड 3(i)] भारत‍का‍राजपत्र‍:‍असाधारण 79
S.No SKILLED
1 Artificer (Class-II, III, IV)
2 Blacksmith
3 Blacksmith (Class II)
4 Boilerman
5 Carpenter
6 Carpenter (Class II) Carpenter-cum- Blacksmith
7 Chowdhary
8 Driver
9 Driver (Engine Tractor, M.T.Motor)
10 Electrician
11 Fitter
12 Mason
13 Mason Class II
14 Machine hand (Class II, III, IV)
15 Machineman
16 Mate Gr. I (Senior)
17 Mechanic
18 Milk Writer
19 Mistry (Head)
20 Moulder
21 Muster Writer
22 Operator (Tube-well)
23 Painter
24 Plumber
25 Welder
26 Upholsterer
27 Wireman,
28 Chipper
29 Chipper-Cum-Grinder
30 Cook (Head)
31 Driller
32 Driller (Well Boring)
33 Driver(Loco/Truck)
34 Electrician (Assistant)
35 Mechanic (Tube-Well)
36 Mistry(Stell, Tube-Well, Telephone)
37 Meter Reader
38 Meterorogical Observer Navghani
80 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]

39 Operaor (Batching Plant, Cinema Project,Clamp Shelf, Compressor, Grane, Dorrick, Diesel
Engine, Doser,Dragling Drill Dumber, Excavator, Fork Lift Generator, Grader, Jack Hammer and
Payment breaker Loader, Pump, Pile Driving,Scrapper, Screening Plant, Shoval, Tractor,
Vibrator, Weight Batcher, Railway Guards, Repairer (Battery)
40 Sharper/Slotter
41 Sprayer (Ashalt) Station Master
42 Surveyor (Silt)
43 Trades-Man
44 Train Examiner
45 Turner/Miller
46 TyreVulcaniser
47 Sawyer
48 Sawyer (Selection Grade Class II) Serang
49 Serangpile
50 Driving Pantooms with Boiler
51 Shapesman
52 Shift-incharge
53 Sprayman
54 Sprayman (Roads)
55 Stone Cutter
56 Stone Cutter (Selection Grade, Grade II, Class II)
57 Stone Chisler
58 Stone Chisler (Class II)
59 Stone Blasterer
60 Sub-Overseer (Unqualified)
61 Surveyors
62 Pump Driver
63 Pump Driver (Selection Grade), Grade II and III, Class II)
64 Pump Driver (Selection Grade, P.E., Driver,
65 Pumpman
66 Pumpman (Assistant)
67 Plumber
68 Polisher (with spray) Grade II
69 Ratan Man
70 Rivet Cutter (Assistant)
71 Rivetter
72 Rivetter (Cutter)
73 Road Inspector Grade II, Railway Plate Layer
74 Rod Bender
75 Haulage Operator
76 Dispensary Attendant
[भाग II—खण्‍ड 3(i)] भारत‍का‍राजपत्र‍:‍असाधारण 81
77 Work Sakar
78 Mica Cutter Grade -I
79 Dresser Grade -I Mica
80 Supervisory Fireman
81 Fireman only in Mines
82 Compressor Driver
83 Pump Man Driver 96. Grinder in Mica Mines
84 Surveyors (Assistant)
85 Tailor
86 Tailor(Upholstry)
87 Transprayer
88 Tar man
89 Line Man
90 Tiler Class II
91 Wall(Floor, Roof)
92 Tiler (Selection Grade)
93 Tin-Smith
94 Tin Smith(Selection Grade, Grade II and III, Class II) Tinker
95 Well Sinker
96 Assistant Mistry
97 Armature Winder Grade-II and III
98 Bhandari
99 Blacksmith
100 Blacksmith (Selection Grade, Grade II, III, Class II and III)
101 Boilerman
102 Boilerman Grade II and III
103 Boiler Foreman Grade II
104 Work (Assistant)
105 Brick Layer
106 Bricklayer (Selection Grade, Class II)
107 Blaster
108 Chowkidar (Head)
109 Security Guard (without arms)
110 Carpenter
111 Carpenter (Selection Grade, Grade II and III, Class I and III Assistant
112 B.I.M. Road
113 Cabinet Maker
114 Caneman
115 Celotex
116 Cutter Maker Chargeman, Class II and Class III, Carpenter Ordinary)
82 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]

117 Checkder (Junior)

118 Chick Maker
119 Chickman (Junior) Concrete Mixure Mixer
120 Concrete Mixure Operator
121 Cobbler
122 Coremaker
123 Driver
124 Driver Motor Vehicle
125 Motor Vehicle Selection Grade
126 Motor Lorry
127 Motor-Lorry Grade II
128 Lorry Grade II
129 Diesel Engine
130 Diesel Engine Grade II
131 Mechanical Road Roller I.C. and Cement Mixer etc.
132 Road Roller
133 Road Roller Driver Grade II
Driver (Engine Static Stone Crusher, Tractor/Bull Dozer, Steam Road Roller,Water Pump,
Mechanical Assistant, Road Roller, Mechanical, Steam Crane,Tractor with Bull Dozer
134 Mechanical, Transport, Engine Static and Road Roller Boiler Attendant
135 Engine Operator (Stone Cursher Mechanical)
136 Distemprer, Electrician, Electrician (Grade II, Class II and Class III)
137 Fitter
Fitter (Selection Grade, Grade II and III) class II and III Assistant, Pipe class II, Pipe Line ending
138 Bars for
139 reinforcement Cum-mechanic, Mechanic and Plumber)
140 Gharami (Head)
141 Glazier
142 Hole Drillar for Blasting
143 Joiner
144 Joiner (Cable,Cable Grade II)
145 Lineman (Grade II,III, High Tension/Low Tension)
146 Mason
147 Mason (Selection Grade, Grade II, III and Class B Mistry)
148 Stone (Stone Class II, Brick Work, Stone work)
149 Brick-layer
150 Tile Flooring
151 B.I.M Muccadam (Head)
152 Stone cutting
153 Ordinary Machanis
154 Mechanic
[भाग II—खण्‍ड 3(i)] भारत‍का‍राजपत्र‍:‍असाधारण 83
155 Mechanic (Class II, Air conditioning, Air conditioning Grade II
156 Diesel Grade II
157 Road Roller Grade II
158 Assistant, Radio)
159 Manson (Gharami)
160 Mistry
161 Mistry Grade II, Air conditioning Grade II, P. Way, Survey, Santras Works)
162 Mason Class A
163 Moulder
164 Moulder (Brick, Tile)
165 Painter
166 Painter (Selection Grade,Grade II and III, Class II, Assistant Lotter and Polisher, Polisher,Rough)
167 Plasterer
168 Plasterer (Mason Grade II)
169 Plumber
170 Plumber (Selection Grade, Class II, Assistant Lotter and Polisher, Rough),
171 Plasterer
172 Plasterer (Mason Grade II)
173 Plumber (Selection Grade, Class-II, Assistant Senior, Junior, Mistry Grade II)
174 Plumbing Mistry
175 Plumber-cum-Fitter
176 Polisher
177 Polisher (Floor)
178 Sirdhar Lathe Man
179 Geologist
180 Trailors
181 Turner
182 Upholsterer
183 Upholsterer (Grade II and III)
184 Painter Spray (Class II)
185 Wood Cutter
186 Wood Cutter Section Grade
187 Wood Cutter Class II
188 Work Sircar
189 Welder
190 Airwineh Haulage Operator
191 Auto-electrician
192 Painter
193 Blacksmith
194 Tailor
84 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]

195 Compressor Operator

196 Blaster/Shot-firer
197 Driver
198 Head cook
199 Chargeman
200 Carpenter
201 Concrete Mixer Operator
202 Compressor Attendant
203 Air Compressor Attendant
204 Tractor Driver
205 Vehicle Driver
206 Chemist and Assistant/ Chemist
207 Sub- overseer (unqualified)
208 Driller
209 Handhole Driller
210 Drill Mechanic
211 Driver Auto
212 Electrician
213 Wirelesss Operator Asstt. Foreman
214 Foreman
215 Fitter
216 Ferry Driver
217 Issuer Loco
218 Super Foreman
219 Hoist Operator
220 IMCE Driver
221 Driver
222 Loco Driver
223 Loader Operator
224 Linesman
225 Mechanic/ Machinist
226 Mason
227 Mid Wife
228 Tinsmith
229 Supervisory Mechanic
230 Pump Attendant only in Gypsum, Barytes and Rock Phosphates
231 Pump Operator/Driver
232 Mining Mate with competency certificate under Metalliferous Mines\ Regulations, 1961.
233 Mistry
234 Skilled Mazdoor
[भाग II—खण्‍ड 3(i)] भारत‍का‍राजपत्र‍:‍असाधारण 85
235 Turner
236 Senior Mechanic
237 Pipe Fitter
238 Supervisor
239 Drafts Man
240 Wireman
241 Timber Man/Timber Mistry Elect.
242 Stone Crusher Operator
243 Crusher Operator
244 Moulder
245 Welder
246 Operator
247 Work Mistry
248 Engine Driver
249 Mining Engine Driver Grade -II
250 Engineman
251 Valveman
252 Cutter
253 Winding Engine Driver Grade - II
254 Security Guard (Unarmed) /Head Chowkidar
255 Shovel Operator
256 Limco Loader Operator
257 Surface Supervisor
258 Dozer Operator
259 Compressor Driller
260 Dumper Tractor Operator
261 Boiler Man (with Certificate)
262 Machinery Attendant
263 Air-conditions Mechanic
264 Crech Attendant only in Magnesite, Manganese and Mica Mines
265 Power Shovel Operator
266 Power and Pump House Operator
267 Miner Grade - I
268 Tractor Operator 80. Tub Repairer 81. Lathe Mistry
269 Stationery Engine Attendant 83. Generator Operator 84. Loading Foreman
270 Diesel Mechanic
271 Ferro Printer cum-chairman
272 White Washing and Colour Washing Man
273 Operator Pneumatic Tools, Operator (Fitter)
274 Boreman
86 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]

275 Borer
276 Wireman (Grade II and III, Mechanic, Electrical)
277 White Washer
278 White Washer (Selection Grade, Class II)
279 Wireman
280 Welder (Class II, Bridge work)
281 Welder gas
282 Muccatam (with Compentency Certificate under MetalliferousMinesRegulations, 1961).
283 Security Guard (without arms)and other cateogires by whatever name called which are of skilled
nature
284 Assistant (Farm)
285 Assistant (Cashier)
286 Librarian
287 Telex or Telephone Operator
288 Hindi Translator
289 Telex or Telephone Operator
290 Hindi Translator
291 Accounts Clerk
292 Clerks
293 Computer/Data Entry Operator
294 Telephone Operator, Typist
295 Store Attendant
296 M. C. Clerk
297 Munshi (Matriculate, Non-matriculate)
298 Store Clerk (Matriculate Non-matriculate)
299 Store Keeper
300 Store Keeper Grade I, Grade II, (Matriculate)
301 Time Keeper
302 Time Keeper (Matriculate Non-Matriculate)
303 Book Keeper
304 Work Munshi
305 Work Munshi (Subordinate)
306 Magazine Clerk
307 Teller Clerk
308 Store clerk
309 Tally Clerk
310 Store Issuer
311 Tool Keeper
312 Computer/Date Entry Operator
313 Record Keeper
[भाग II—खण्‍ड 3(i)] भारत‍का‍राजपत्र‍:‍असाधारण 87
314 Tracer
315 File Clerk
316 Register Keeper
317 Time Keeper
318 Clerk
319 Munshi
320 Typist and other cateogires by whatever name called which are of clerical nature

S.NO HIGHLY SKILLED

1 Artificier Class I
2 Blacksmith Class I
3 Carpenter Class I
4 Machine
5 Hand Class I
6 Mason Class I
7 Mechanic (Senior)
8 Painter (Grade I, Class I, Spray) Plasterer (Mason) Class I
9 Plumber (Head, class I)
10 Mistry Grade I
11 Polisher (with spray Grade I)
12 Road Inspector Grade I
13 Sawyer Class I
14 Stone Cutter Class I
15 Stone Cutter Grade I
16 Stone Chisler Class I
17 Stone Mason Class I
18 Sub-Overseer (Qualified)
19 Tiler Class I
20 Tinsmith Grade I and Class I
21 Upholsterer Grade I
22 Varnisher Class I
23 Welder-Cum-Fitter and Air Conditioning Mechanic
27 Welder (Gas) Class I
25 White Washer Class I
26 Wireman Grade I, Class I
27 Wood Cutter Class I
28 Grinder (Tool) Grade I
29 Operator (Batching Plant Grade I)
30 Leader Grade I
31 Pile Driving Grade I
88 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]

32 Pump Grade
33 Scrapper Grade I
34 Screening Plant Grade I
35 Pump Grade I
36 Scrapper Grade I
37 Security Guards (with arms)
38 Armature Winder Grade I
39 Blacksmith Grade I and Class I
40 Boilerman Grade I
41 Boilerman Foreman Grade I
42 Brick Layer class I
43 Cable Joiner Grade I
44 Carpenter grade I and Class I
45 Celo Cutter and Decorator
46 Chargeman Class I
47 Checker (Sr) Driver Lorry Grade I
48 Motor Lorry Grade I
49 Motor Vehicle Class I and Diesel Engine Grade I
50 Road Roller Grade I
51 Pump Class Electrician Grade I and Class I/ Grade I
52 Fitter (Grade I, Class I)
53 Pipe Class I (Head)
54 Foreman(Assistant) Line Man Grade I Mason (Skilled Grade I, Class I)
55 Mast Rig
56 Mechanic Class I and Class II
57 Mechanic (Diesel Grade I and Road Roller Grade I
58 Airconditioning Grade I/Class I, Mistry Grade I
59 Mistry (Airconditioning Grade I)
60 Overseer
61 Overseer (Senior and Junior)
62 Dragline Grade I
63 Drill Grade I
64 Dumper Grade I
65 Excavator Grade I
66 Fork Lift Grade I
67 Generator Grade I
68 Rigger Grade I
69 Rigger Grade II
70 Charper/Sletter Grade I
71 Shovel and Dragline Tractor Grade I
[भाग II—खण्‍ड 3(i)] भारत‍का‍राजपत्र‍:‍असाधारण 89
72 Tradesman Class I
73 Turner/Miller Grade I
74 Work (Assistant) Grade I
75 Compounder
76 Surveyor
77 Winding Engine Driver
78 Operator (Heavy Earth Moving Shovel and Bulldozer)
79 Head Mistry
80 Staff Nurse with Diploma
81 Drill Operator other than Jack Hammer
82 Electrical Supervisor with Competency Certificate
83 Underground Shift Boss
84 Head Mechanic
85 Qualified and Experienced Welder
86 Machine Tool Mechanic
87 Mechanical/Plant Foreman
88 Mining Supervisor
89 Vocational Training Instructor/Teacher
90 Head Electrician
91 Accountant
92 Steno with 7 years of service
93 Store Incharge
94 Shift Incharge
95 Supervisor
96 Incharge of Watch and Ward
97 Security Guard (Armed)
99 Crane Grade I
100 Diesel Engine Grade I
101 Dozer Grade I
102 Clamp Shell Grade I
103 Compressor Grade I
104 Grader Grade I
105 Tractor Grade I
106 Vibrator Grade I
107 Screening Plant Grade I
108 Shovel Grade I
109 Shovel and Dragline
110 Tyrevulcanser Grade I
111 Security Guard (with Arms)and other categories by whatever name called which are of Highly-
skilled nature

Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054. ALOK KUMAR
Digitally signed by ALOK KUMAR
Date: 2020.07.08 22:10:47 +05'30'