Amendments to the payment of gratuity act, 1972 citehr. Regulations and abolition act,1970, the payment of gratuity act,1972, the. As per payment of wages act, 1936, in railway factory or industrial or other. An act to provide for a scheme for the payment of gratuity to employees engaged in factories, mines, oilfields, plantations, ports, railway companies, shops or other establishments and for matters connected therewith or incidental thereto. Interest on delayed payment of gratuity is applicable if. Section 15 of the payment of gratuity act, 1972 central act 39 of 1972, the government of karnataka hereby makes the following rules, namely. The provisions of this act or any rule made thereunder shall have effect notwithstanding anything inconsistent therewith contained in any enactment other than this act or in any instrument or contract having effect by virtue of any enactment other than. Cma inter law and ethics payment of bonus act 1965 duration. Explain the manner in which gratuity is calculated for regular employees. Under the payment of gratuity act, 1972 the maximum gratuity payable is.
The payment of gratuity act 1972 39 of 1972 comes into force on 16september 1972. If there is any dispute to the amount of gratuity payable to an employee under this act or as to the admissibility of any claim of, or in relation to, an employee for payment of gratuity, or as to the person entitled to receive the gratuity, the employer shall deposit with the controlling authority such amount as he admits to be payable by him as gratuity. Payment of gratuity act, 1972 is applicable to e very shop or establishment within the meaning of any law for the time being in force in relation to shops and establishment in a state, in which persons are or were employed on any day in the preceding 12 months. The copyright of this question paper booklet and multiple choice questions mcqs contained. Notice under rule 41 of payment of gratuity act, 1972 name of the establishment address of the establishment name of the responsible person designation contact number place.
Query on payment of gratuity act, 1972 pdf download. Payment of gratuity act, 1972 is applicable to those establishment factory where 10 or more employees are working. Registration under payment of gratuity act, 1972 2 competent authority labour department 3 applicability criteria every factory, mine, oilfield, plantation, port, railway company, every shop or establishment where 10 or more persons are employed or were employed on any. The act provides for payment of gratuity at the rate of 15 days wage s for each completed year of service subject to a maximum of rs. List of important questions gratuity act question 1. Recently the act has been amended twice to enhance the ceiling on amount of gratuity as well as to widen the scope of the definition of employee under section 2 e of the act. Applicability of the act the payment of gratuity act, 1972 will also apply to employees working in a temple. It is governed under the payment of gratuity act 1972. Specifics in payment of gratuity case study connect. Payment of gratuity amendment bill 2017 amends payment of gratuity act of 1972, current affairs duration. Section 42 in the payment of gratuity act, 1972 2 for every completed year of service or part thereof in excess of six months, the employer shall pay gratuity to an employee at the rate of fifteen days wages based on the rate of wages last drawn by the employee concerned. All you need to know about payment of gratuity act 1972. Gratuity is a voluntary payment made by the employer to the employee in recognition of continuous, meritorious services and sincere efforts by the employee towards the organization. After having discussed the amendments introduced, let us briefly discuss the salient features of the payment of gratuity act, 1972 so as to have an understanding of the basic provisions of the act.
It allows for payment of gratuity to employees in any establishment, factory, mine, oilfield, plantation, port, railways, company, or shop employing 10 or more workers. Provided that in so far as it relates to plantations or ports, it shall. Under it, employees are paid gratuity if they have provided at least 5 years of continuous service at time of termination. Gratuity is the reward in the form of money for an employer to his employee on his termination for his past services. Be it enacted by parliament in the sixtyninth year of the republic of india as follows. The worker shall apply to the employer for payment of gratuity. Gratuity is a social security benefit extended to the employees by the employer, where such establishment is covered under the payment of gratuity act, 1972 the statutory ceiling of inr20,00,000 rupees twenty lakhs applies to eligible employees, to the aggregate of gratuity received from one or more employers, in the same or different years. This amendment bill raises the ceiling of gratuity to be paid from the present level of rs. This video contains multiple choice questions for cs executive industrial labour and general laws. The payment of gratuity act has been amended from time to time to bring it in tune with the prevailing situation. Payment of gratuity act 1972 applies to whole india except jammu and kashmir state.
Even though iyour company policy explicitely expressed on gratuity as per statue this act will apply to your organization. An act to provide for a scheme for the payment of gratuity to employees engaged in factories, mines, oilfields, plantations, ports, railway companies, shops or other establishments. The payment of gratuity act 1972 the payment of gratuity amendment act, 2018 provides for the payment of gratuity to employees engaged in industries. As the definition of continuous service in industrial dispute act and payment of gratuity act are synonymous, the same principal can be adopted under the act also and hence an employee rendering service of 4 year 10months 11days is considered to have completed 5 years continuous service under sec.
All in one multiple choice questions labour and social security laws human resource accounting and compensation management as per the revised syllabus of 2016 pattern of sppu for mba, semester iii human resource management specialization. Examining the provisions of the payment of gratuity act, 1972, state whether gratuity is payable to an employee for the periods when he does not actually work in the organization. The payment of gratuity act, 1972 is applicable to every factory, mine, oilfield, plantation, port and railway company. Polish your skills and prepare for better opportunities now. In case of nongovernment employees, income tax rules on gratuity are applicable depending on whether employees are covered under the payment of gratuity act, 1972 or not. Syllabus for assistant manager law questions will be of multiple. The payment of gratuity act, 1972 is an act that provides a scheme for the payment of gratuity to employees working in railways, ports, factories, oilfields, plantations, mines, shops or other establishments and for matters connected therewith or incidental thereto. Il2le3462000, published at page 17 lof part il th section 2 of the tamil nadu government gazette, dated the 29 march 2000. Form b see subrule 2 of rule 3 notice of change name and address of the establishment. The payment of gratuity act 1972 is a social security enactment. Gratuity act, 1972 in case the said amount is not paid by the employer. Questions will be of multiple choice mcq types and generally from the following. Commissioner of labour is the controlling authority under the payment of gratuity act.
Subsection 3 of section 4 of the act provides that the amount of gratuity payable to an. Ilgl mcqs video 11 payment of gratuity act 1972 sudhir sachdeva. The act is applicable, to factories, mines, oil fields, plantations, ports, railways, motor transport undertakings, companies, and to shops and other establishments, employing 10 or more workmen. Administrator, shree jagannath temple, puri v, jagannath padhi, 1992 llr 737. An act further to amend the payment of gratuity act, 1972. As per the gratuity act, employer who employs ten or more than ten employees on any day of proceeding one year need to pay.
Gratuity is calculated based on 15 days of wages for each year of continuous. The payment of gratuity act, 1972 case laws gratuity eligibility. As mentioned earlier, the payment of gratuity act, 1972 was enacted and brought into force from 16 september 1972. It is an act to provide for a scheme for the payment of gratuity to employees engaged in factories, mines, oilfields. Power to make rules latest amending acts payment of gratuity amendment act, 2010 payment of gratuity amendment. Get certified take test on payment of gratuity act 1972 with hundreds of mcq. Notice under rule 41 of payment of gratuity act, 1972. The payment of gratuity act, 1972 case laws gratuity. Ilgl mcqs video11 payment of gratuity act 1972 youtube.
Provided that in so far as it relates to plantations or ports, it shall not extend to the state of jammu and kashmir. Provided that in so far as it relates to plantations or ports, it shall not extend to. On 21august 1972 both houses of parliament passed the payment of gratuity bill and received the assent of the president of india. Controlling authority of payment of gratuity, surat yours truly. The payment of gratuity act, 1972 provides for payment of gratuity to the employees engaged in factories, mines, oilfields, plantations, ports, railway companies, shops or other establishments and for matters connected therewith or incidental thereto. In exercise of the powers conferred by section 3 of the payment of gratuity act, 1972 central act 39 of 1972 and in supersession of the labour and employment notification no. Gratuity act gratuity maximum limit increased from rs. Howerver, gratutity is applicable only when the employee has put in continuous service of 5 years. In thefollowing cases, employer failed to determine amount of gratuity and give notice in writing to the persons to whom gratuity is payable and also to the controlling authoritybreach of sec. Payment of gratuity act 1972 questions vskills practice tests. Every mine, factory, oilfield, port, plantation and railway company. If the employer does not pay the workman can file his claim before the controlling authority under the gratuity act.
1597 561 1130 998 997 1374 1121 673 1543 199 315 1061 483 1165 291 151 937 319 632 326 67 1499 1086 1353 95 703 50 526 876 533 1652 1325 1442 844 76 285 7 489 504 484 554 844 1395 669 234