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A bonus payment is usually made to employees in addition to their base salary as part of their wages or Salary. While the base salary usually is a fixed amount per month, bonus payments more often than not vary depending on known criteria, such as the annual turnover, or the net number of additional customers acquired, or the current value of the stock of a public company. Thus bonus payments can act as incentives for managers attracting their attention and their personal interest towards what is seen as gainful for their companies' economic success. There are widely‐used elements of pay for performance and working well in many instances, including when a fair share of an employees participation in the success of a company is desired. There are, however, problematic instances, most notably when bonus payments are high. When they are tied to possibly short-lived figures such as an increase in monthly turnover, or cash flow generated from an isolated marketing action, such figures often do not reflect a solid reliable win for a company, and they certainly do not reflect a manager's lasting efforts to the company's best. On the contrary, such figures are prone to being adjusted or even manipulated to the benefit of those employees who are responsible for reporting them, while they are already planning their leave with a golden handshake.
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The ppt has been prepared to deliver lecture in the class. It is not sufficient without appropriate presentation by a presenter to explain the text on slide. Some places presenter has presented own idea.
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A bonus payment is usually made to employees in addition to their base salary as part of their wages or Salary. While the base salary usually is a fixed amount per month, bonus payments more often than not vary depending on known criteria, such as the annual turnover, or the net number of additional customers acquired, or the current value of the stock of a public company. Thus bonus payments can act as incentives for managers attracting their attention and their personal interest towards what is seen as gainful for their companies' economic success. There are widely‐used elements of pay for performance and working well in many instances, including when a fair share of an employees participation in the success of a company is desired. There are, however, problematic instances, most notably when bonus payments are high. When they are tied to possibly short-lived figures such as an increase in monthly turnover, or cash flow generated from an isolated marketing action, such figures often do not reflect a solid reliable win for a company, and they certainly do not reflect a manager's lasting efforts to the company's best. On the contrary, such figures are prone to being adjusted or even manipulated to the benefit of those employees who are responsible for reporting them, while they are already planning their leave with a golden handshake.
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The ppt has been prepared to deliver lecture in the class. It is not sufficient without appropriate presentation by a presenter to explain the text on slide. Some places presenter has presented own idea.
Payment of Bonus Act,1965 by Jamal
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Jamaluddeen
it covers the payment of bonus act 1965
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BONUS ACT BASICS A bonus is an extra amount of money that is added to someone's pay, usually because they have worked very hard. The practice of paying bonus in India appears to have originated during First World War when certain textile mills granted 10% of wages as war bonus to their workers in 1917.
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The Key Changes in The Payment of Bonus (Amendment),Act 2015 (a) The official amendment provides that the benefits of the Act would be deemed to have come into force on April 1, 2014, instead of April 1, 2015. (b) The employee’s eligibility limit enhanced from Salary of Rs.10000/- Per Month to Rs.21000/- Per Month w.e.f. 1st April 2014. (c) The BONUS calculation ceiling limit enhanced from Rs.3500/- Per Month to Rs.7000/- Per Month or the minimum wages for the scheduled employment, as fixed by the appropriate Government, whichever is higher w.e.f. 1st April 2014. The official amendment provides that the benefits of the Act would be deemed to have come into force on April 1, 2014, instead of April 1, 2015.
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What is Gratuity and how much amount is exempt from tax? To know more about gratuity: https://blog.tax2win.in/need-know-gratuity/ Calculate the amount of gratuity tax treatment of yours well in advance: https://tax2win.in/tax-tools/gratuity-calculator
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BONUS ACT BASICS A bonus is an extra amount of money that is added to someone's pay, usually because they have worked very hard. The practice of paying bonus in India appears to have originated during First World War when certain textile mills granted 10% of wages as war bonus to their workers in 1917.
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The Key Changes in The Payment of Bonus (Amendment),Act 2015 (a) The official amendment provides that the benefits of the Act would be deemed to have come into force on April 1, 2014, instead of April 1, 2015. (b) The employee’s eligibility limit enhanced from Salary of Rs.10000/- Per Month to Rs.21000/- Per Month w.e.f. 1st April 2014. (c) The BONUS calculation ceiling limit enhanced from Rs.3500/- Per Month to Rs.7000/- Per Month or the minimum wages for the scheduled employment, as fixed by the appropriate Government, whichever is higher w.e.f. 1st April 2014. The official amendment provides that the benefits of the Act would be deemed to have come into force on April 1, 2014, instead of April 1, 2015.
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