1.‡eZb I fvZv
cÖ`vb e¨e¯’vcbv (Salary & Bonus Payment
Management of SDC)-
GmwWwm Zvi mKj
Kg©m~Px/cÖK‡íi Kg©KZ©v‡`i cvikÖwgK wnmv‡e gvm †k‡l †eZb cÖ`vb Ki‡e| †eZb cÖ`vb
n‡e Kg©m~Pxi/cÖK‡íi Znwe‡ji Zvi‡j¨i Dci wfwË K‡i|
2.‡eZb cÖ`v‡bi mvavib cwµqv (General Procedure of Salary Payment)-
GmwWwmi wnmveiÿY Kg©KZ©vMb cÖwZgv‡m
†eZb cÖ`v‡bi Rb¨ †eZb mxU cÖ¯‘Z Ki‡e Ges gv‡mi g‡a¨B †eZb cÖ`vb K‡i w`‡e| Z‡e
cÖKí mg~‡ni †eZb cÖK‡íi wWRvBb/ev‡RU ev Znwej cÖvwßi mv‡_ m¤ú„³| hvB‡nvK
Kg©x‡`i ‡eZb cÖ`v‡bi †ÿ‡Î GmwWwmi wnmve iÿKMb wb¤œwjwLZ wb‡`©kbv mg~n Abymib I
ev¯Íevqb Ki‡e-
01. GmwWwmi Avw_©K e¨e¯’vcbv SzwKgy³
I wbivc` Avw_©K †jb‡`b Ges Kg©x‡`i †eZb cÖvwß kZfvM wbwðZ Kivi Rb¨ mKj
Kg©m~Px/cÖK‡íi Kg©Pvix‡`i †eZb e¨vsK wnmv‡ei gva¨‡g cÖ`vb Ki‡e| Z‡e †Kvb Kg©xi
†eZb 5000/-(cvP nvRvi) UvKv n‡j wbe©vnx cwiPvj‡Ki Aby‡gv`bµ‡g bM` †eZb cÖ`vb
Kiv hv‡e|
02. GmwWwmi mKj Kg©KZ©v Ges
Kg©PvixMb ‡eZb MÖn‡Yi Rb¨ GmwWwm KZ…©K g‡bvwbZ e¨vs‡K Salary Account Lyj‡e Ges
wnmve wefv‡M Salary Account
b¤^i wbwðZ Ki‡e hv‡Z gvm †k‡l wnmve wefvM Kg©xi ‡eZb Zvi Salary Account- G UªvÝdvi
Ki‡Z cv‡i|
03. bZzb ev e`wj Kg©x‡`i GmwWwmi
†h‡Kvb Awd‡m †hvM`v‡bi 7(mvZ) w`‡bi g‡a¨ Salary
Account Lyj‡Z n‡e| Gwel‡q wnmve iÿY Kg©KZ©v/kvLv e¨e¯’vvcK Kg©x‡K
cÖ‡qvRbxq mn‡hvwMZv cÖ`vb Ki‡e|
04. GmwWwmi cÖavb Awdm/cÖKí/kvLv
wnmve iÿb Kg©KZ©vMb gvm ‡k‡l Kg©x‡`i †eZb cÖ`v‡bi Rb¨ †eZb mxU cÖ¯ÍZ Ki‡e hv‡Z
Kg©xi bvg, c`ex, g~j‡eZb, evwo fvov, wPwKrmv, hvZvqvZ, Avc¨vqb, wcGd KZ©b mn
Ab¨vb¨ myweav D‡jøL _vK‡e|
05.‡eZb/‡evbvm cÖ`v‡bi c~‡e© †WweU
fvDPvi, †eZb mxU, ‡eZb eB, †eZb UªvÝdv‡ii Aby‡ivacÎ I Ab¨vb¨ b_x-cÎ mwVK cwµqvq
cÖ¯ÍZ K‡i wnmve iÿb Kg©KZ©v †eZb cÖ`v‡bi mycvwik Ki‡e Ges Zvi mycvwi‡ki wfwˇZ
h_vh_ KZ…©cÿ †eZb Aby‡gv`b Ki‡e| Aby‡gv` nIqvi ci wnmve iÿb Kg©KZ©v †eZb e¨s‡K UªvÝdvi Kivi Rb¨
cÖ‡qvRbxq e¨e¯’v MÖnY Ki‡e|
06. GmwWwmi gvwmK †eZb cÖ`v‡bi
mgqmxgv n‡e gv‡mi 25 †_‡K 31 ZvwiL ch©šÍ| A_©vr GmwWwmi wewfbœ Awdm mg~n gv‡mi
25 ZvwiL n‡Z 31 Zvwi‡Li g‡a¨ †h‡Kvb w`b gvwmK †eZb cÖ`vb Ki‡Z cvi‡e|
07.wnmve iÿY Kg©KZ©v †Kvb Av‡jvPbv
QvovB †eZb cÖ`v‡bi c~‡e© Kg©xi Kv‡Q GmwWwmi cvIbvK…Z mKj ai‡bi FY/AwMÖ‡gi UvKv
Zvi †gvU †eZb n‡Z KZ©b K‡i †eZb cÖ`vb Ki‡e| G‡ÿ‡Î cvIbv Av`vq wbwðZ Ki‡Z wnmve
iÿYKg©KZ©v Journal Entry-Gi
gva¨‡g mgš^q Ki‡eb|
08. GmwWwm wbqwgZ Kg©x‡`i †eZb
cÖ`vbKvjx †gvU †eZb n‡Z Kg©xi †ewm‡Ki 10% UvKv fwel¨ Znwe‡ji Rb¨ KZ©b c~e©K bxU
†eZb cÖ`vb Ki‡e| D‡jøL¨ KZ©bK…Z 10% UvKv Provident
Fund wnmv‡e Kg©xi wbR¯^ Ask e‡j we‡ewPZ n‡e|
09. gv‡mi ga¨eZ©x/‡hKvb mg‡q †Kvb
Kg©x GmwWwm n‡Z PvKwi †Q‡o w`‡j/Ae¨nwZ w`‡j wnmve iÿb Kg©KZ©v nvwRiv LvZv
Abyhvqx H Kg©x‡K †eZb cÖ`vb Ki‡e| A_©vr Kg©x †hB Zvwi‡L PvKwi Qvo‡e Zv‡K wVK
†mB Kw`‡bi †eZb cÖ`vb Ki‡Z n‡e| †Kvb Kg©x hw` AwjwLZfv‡e PvKwi †Q‡o w`‡q Awdm
Z¨vM K‡i Ges Awd‡m Abycw¯’Z _v‡K Zvn‡j wnmve iÿK nvwRiv LvZvq jvj Kvwj w`‡q
Abycw¯ÍZ ‡`Lv‡eb|
10. GK Kg©m~Px/cÖKí/kvLv n‡Z Ab¨ Kg©m~Px/cÖKí/kvLvi
Kg©x‡`i †eZb cÖ`vb Kiv hv‡ebv| Kg©x ‡hB Kg©m~Px/cÖKí/kvLvq KvR Ki‡e †mB Kg©m~Px
n‡Z †eZb cÖ`vb Ki‡Z n‡e|
11. †eZb cÖ`v‡bi †ÿ‡Î wnmve iÿb
Kg©KZ©v Kg©xi PvKwii ˆeaZv hvPvB Ki‡eb| wZwb Kg©xi wb‡qvMcÎ,e`wji wPwV, ¯’vqx
Ki‡bi wPwV, †cÖvgk‡bi wPwV cixÿv-wbixÿv K‡i ‡eZb cÖ`vb Ki‡eb| Aby‡gvw`Z b_x-cÎ
Qvov †Kvb Kg©x‡K †eZb cÖ`vb Kiv hv‡ebv|
12. †hmKj Avw_©K AwbqgKvix Kg©x‡`i
KvR eÜ Kiv n‡q‡Q wKšÍ ev` †`Iqv nqwb †mKj Kg©x Drme fvZv cv‡ebv| Zv‡`i †eZb
cÖ`v‡bi †ÿ‡Î kvLv wnmve iÿKMb cÖavb Awd‡mi wnmve wefvM n‡Z civgk© MÖnb K‡i †eZb
cÖ`vb Ki‡e|
2.1.‡eZb
cÖ`v‡bi ZvwiL (Salary Payment Date) -
GmwWwmi gvwmK †eZb cÖ`v‡bi mgqmxgv
n‡e gv‡mi 25 †_‡K 31 ZvwiL ch©šÍ| A_©vr GmwWwmi wewfbœ Awdm mg~n gv‡mi 25 ZvwiL
n‡Z 31 (gv‡mi †kl w`b) Zvwi‡Li g‡a¨ †h‡Kvb w`b gvwmK †eZb cÖ`vb Ki‡Z cvi‡e|
2.2.Kg© w`em (Working Day)-
GmwWwmi
Avw_©K e¨e¯’vcbv Abymv‡i †eZb cÖ`v‡bi †ÿ‡Î Kvh© w`em wnmv‡e 30 w`‡b gvm we‡ewPZ
n‡e|
03.‡eZb cÖ`v‡bi wnmve msµvšÍ c×wZ (Accounting Procedure of Salary Payment)-
1. ‡eZb/‡evbvm cÖ`v‡bi c~‡e© wnmve
iÿb Kg©KZ©v †WweU fvDPvi, †eZb mxU, e¨s‡K †eZb UªvÝdv‡ii Aby‡ivacÎ cÖ¯ÍZ I
h_vh_ KZ…©cÿ KZ…©K Aby‡gv`b Kiv‡eb|
2. Aby‡gvw`Z †eZb UªvÝdv‡ii
Aby‡ivacÎwU e¨s‡K †cÖi‡bi gva¨‡g mK‡ji †eZb cÖvwßi welqwU wbwðZ Ki‡eb|
3. ‡eZb cÖ`vb n‡j K¨vk eB I †jRv‡i
†cvw÷s w`‡eb Ges †eZb eB‡Z mKj Kg©xi ¯^vÿi wb‡eb|
4. †eZb cÖ`v‡bi `wjj wnmv‡e †WweU
fvDPv‡ii mv‡_ †eZb mxU, e¨s‡K †eZb UªvÝdv‡ii Aby‡ivac‡Îi d‡UvKwc msiÿb Ki‡Z
n‡e|
04.Kg©xi e¨sK wnmve (Salary Account)-
bZzb ev e`wj Kg©x‡`i GmwWwmi †h‡Kvb
Awd‡m †hvM`v‡bi 7 (mvZ) w`‡bi g‡a¨ Salary
Account Lyj‡Z n‡e| Gwel‡q wnmve iÿY Kg©KZ©v/kvLv e¨e¯’vvcK Kg©x‡K
cÖ‡qvRbxq mn‡hvwMZv cÖ`vb Ki‡e| ‡Kvb Kvi‡b Kg©x 1g gv‡m †eZb wnmve Lyj‡Z bv
cvi‡j 2q gv‡m Lyj‡e| 2q gv‡m wnmve iÿb Kg©KZ©v Salary
Account Kg©xi e¨vwZZ †eZb cÖ`vb eÜ iv‡L‡eb|
05.e`wjKvjxb †eZb cÖ`vb (Salary Payment of Transferred Staff)-
GmwWwm
Zvi cÖ‡qvR‡b †h‡Kvb mgq Zvi Kg©x‡`i GK kvLv n‡Z Ab¨ kvLvq e`wj Ki‡Z cv‡i|
‡m‡ÿ‡Î e`wji gv‡m †h kvLvq Kg©xi nvwRivi nvi †ewk n‡e †mB kvLv n‡Z Kg©xi †eZb
cÖ`vb Ki‡Z n‡e|
06.Kg©x-Kg©KZ©v‡`i b_x-cÎ msiÿb (Maintaining Employees Records)-
A_© I wnmve wefvM GmwWwmi mKj
Kg©KZ©v-Kg©Pvix‡`i wb‡qvM, e`wj,cÖ‡gvkb, †eZbe„w×, eiLv¯Í msµvšÍ mKjai‡bi b_x
msiÿb Ki‡e| GB wefvM mg~n wbqwgZfv‡e mKj
b_x Avc‡WU ivL‡e| GmKj b_x-cÎ Kg©x‡`i †eZb cÖ`vb ev e„w×i wel‡q cÖksmvcÎ ev
cÖgvbcÎ n‡q _vK‡e|
07.cÖavb Awd‡mi Time Sheet nvjbvMv`
Kiv (Updating Time Sheet
of HO)-
cÖavb Awd‡mi ‡hmKj Kg©KZ©v GKvwaK
Kg©m~Px ev cÖK‡í KvR Ki‡eb Zvi wbqwgZfv‡e GmwWwmi wba©vwiZ Time Sheet e¨envi Ki‡e Ges cÖwZ gv‡mi
25 Zvwi‡Li g‡a¨ mxU mg~n cÖkvmb wefv‡M Rgv w`‡e| wnmve wefvM Time Sheet cÖvwßi wfwˇZ Kg©x‡`i †eZb
cÖ`vb Ki‡e|
08.‡eZb eB Ges ‡eZ‡bi mxU (Salary Register &
Salary Sheet)-
GmwWwm Zvi mKj Kg©m~Px/cÖK‡íi
Kg©KZ©v-Kg©Pvix‡`i †eZb cÖ`v‡bi Rb¨ wba©vwiZ QK Abyhvqx †eZb eB e¨envi Ki‡e|
‡eZb eB‡Z Kg©x wfwËK ‡eZb cÖ`v‡bi Z_¨ ivL‡Z n‡e| wnmve iÿb Kg©KZ©v †eZb
cÖ`vbKvjxb ¯^vÿ‡ii N‡i 10/-(`k) UvKv g~‡j¨i †iwfwbD÷¨v¤ú (me©`v miKvix wb‡`©kbv
Abyhvqx) jvwM‡q Zvi Dci Kg©xi ¯^vÿ‡ii welqwU wbwðZ Ki‡eb| †iwfwbD÷¨v¤ú Gi g~j¨
†eZb MÖnYKvix Kg©KZ©v cwi‡kva Ki‡e| GB †iwR÷vi Kg©x‡`i †eZb MÖn‡bi cÖgvb wnmv‡e
¯^vÿ¨ w`‡e|
‡WweU fvDPv‡ii mv‡c©vwUs b_x wnmv‡e
wnmve iÿb Kg©KZ©vMb gvm ‡k‡l Kg©x‡`i †eZb cÖ`v‡bi Rb¨ †eZb mxU cÖ¯ÍZ Ki‡e hv‡Z
Kg©xi bvg, c`ex, g~j‡eZb, evwo fvov, wPwKrmv, hvZvqvZ, Avc¨vqb, wcGd KZ©b mn
Ab¨vb¨ myweav D‡jøL _vK‡e|
09.‡eZb n‡Z AvqKi KZ©b c×wZ (Income
Tax Deduction from Salary)-1.AvqKi Aa¨v‡`k 1984 Gi weavb
Abyhvqx †c‡g›U Dr‡mi AvIZvq AvqKi Av`vq eva¨Zv g~jK| 1984 mv‡ji AvqKi Aa¨v‡`k
Abyhvqx cÖbxZ aviv mg~n GmwWwm Abymib Ki‡e|
2.cÖwZ eQ‡ii ïiæ‡Z GmwWwmi wnmve wefvM AvqKi Av‡`‡ki
weavb Abyhvqx AvqK‡ii AvIZvaxb Kg©Pvix‡`i Rb¨ mv¤¢ve¨ AvqKi Mbbv Ki‡e| †hmKj
Kg©KZ©v AvqKi AvIZvi g‡a¨ c‡i‡Qb wnmve iÿb Kg©KZ©v AvbygvwbK AvqKi KZ©‡bi GKwU ZvwjKv cÖ¯ÍZ K‡i †m mKj
Kg©KZ©v eivei †cÖib Ki‡e| Z‡e GB wPwV mswkø÷ Kg©KZ©v‡`i AvqKi cwi‡kv‡ai
`vqGiv‡bvi ‡Kvb `wjj n‡e bv| cÖ‡qvRbxq †ÿ‡Î wnmveiÿb Kg©KZ©v Kg©x‡`i TIN (Tax Identification Number) ‡Lvjvi
Rb¨ wPwV Ki‡eb|
3. wnmve iÿb Kg©KZ©v Kg©x‡`i evrmwiK
AvqK‡ii UvKv cÖwZgv‡mi †eZb n‡Z mgvb wKw¯Í‡Z KZ©b K‡i wb‡eb|
4. wnmve wefvM KZ©bK…Z AvqK‡ii UvKv
mwVK Pvjvbc‡Îi gva¨‡g †mvbvwj e¨s‡K AvqKi Aa¨v‡`k Abyhvqx mgqmxgvi g‡a¨ Rgv K‡i
w`‡e|
5. wnmve wefvM cÖwZ A_©eQi †k‡l
‡hmKj Kg©KZ©v AvqKi Rgv w`‡q‡Qb Zv‡`i mKj‡K Salary
Certificate cÖ`vb Ki‡e| GB Salary Certificate G D³ Kg©KZ©v
GmwWwm n‡Z KZUvKv †eZb-fvZv MÖnY K‡i‡Q Ges KZUvKv AvqKi w`‡q‡Q Zvi weeib _vK‡e
Ges mv‡_ Kwg© wfwËK AvqKi Rgvi w¯øc cÖ`vb K‡eb |
10.fvswZ gv‡mi †eZb wnmve c×wZ (Calculation Method of Day Basis Salary)-
†Kvb Kg©x hw` gv‡mi gvSvgvwS mg‡q
ms¯’vq †hvM`vb K‡i ev PvKwii †gqv` gvm c~b© bv nq
Zvn‡j wnmve iÿb Kg©KZ©v Kg©xi wb‡qvMcÎ/†hvM`vbc‡Î D‡jøwLZ ZvwiL Abyhvqx †eZb
cÖ`vb Ki‡e| G‡ÿ‡Î wnmve wefvM wb‡Pi wb‡`©kbv Abyhvqx †eZb cÖ`vb Ki‡eÑ
Kg©xi †gvU †eZb/30* kvLvq m¤úvw`Z
Kvh©w`em|
11.Drme fvZv (Festival Bonus)-
GmwWwm Zvi mKj ai‡bi wbqwgZ/AwbqwgZ
Ges mKj a‡g©i Kg©x‡`i ag©xq Drme cvj‡bi Rb¨ eQ‡i 2(`yB evi) Drme fvZv cÖ`vb
Ki‡e| Z‡e Drme fvZv cÖ`v‡bi welqwU mKj m¤úª`v‡qi Kg©x‡`i Rb¨ GK n‡e bv| ag©xq
Drme Ges Drm‡ei ¸iæZ¡ Abyhvqx|
12.Drme fvZv wba©vib c×wZ (Bonus Calculation System)-
GmwWwm Zvi Kgx©‡`i Drme fvZv wnmv‡ei
welqwU Kgx©i aib Abyhvqx wba©vib K‡i‡Q| Kvib wbqwgZ Kgx©i cvkvcvwk AwbqwgZ
Kg©xivI fvZv cv‡eb Ges mKj Kg©xi DrmefvZv mgvb n‡e bv| Drme fvZv
wnmve/wba©vi‡bi †ÿ‡Î wnmve iÿKMb wb‡Pi wb‡`©kbv ev¯Íevqb Ki‡e-
12.1.wbqwgZ
Kg©xi †ÿ‡Î-
|
Kg©xi aib
|
Drme fvZvi cwigvb I
wb×vib c×wZ
|
|
wbqwgZ Kgx©
|
Pjgvb ‡ewm‡Ki mgcwigvb
|
|
cÖKí Kg©x
|
cÖKí ev‡RU Abyhvqx
|
|
mg„w× Kg©x
|
‡gvU †eZ‡bi A‡a©K
|
12.2.wkÿvbexm/AwbqwgZ Kg©xi †ÿ‡Î-
|
µg bs
|
¯’vqx Ki‡bi †gqv`
|
eZ©gvb Ae¯’v
|
‡evbvm cÖ`vb c×wZ
|
|
1
|
6 gvm
|
6 gvm cvi n‡q †M‡jI GL‡bv ¯’vqx
nqwb
|
‡gvU †eZ‡bi A‡a©K
|
|
2
|
6 gvm
|
GL‡bv 6 gvm c~b© nqwb
|
‡gvU †eZ‡bi A‡a©K* m¤úvw`Z Kg©
w`em/180 w`b
|
|
3
|
1 eQi
|
1 eQi cvi n‡q †M‡jI GL‡bv ¯’vqx
nqwb
|
‡gvU †eZ‡bi A‡a©K
|
|
4
|
1 eQi
|
GL‡bv 1 eQi c~b© nqwb
|
‡gvU †eZ‡bi A‡a©K* m¤úvw`Z Kg©
w`em/360 w`b
|
13.Drme fvZv cÖ`v‡bi ZvwiL (Date of Festival Bonus Payment) -
GmwWwm Zvi Kg©x‡`i Drme fvZv cÖ`v‡bi
†ÿ‡Îm‡e©v”P †gqv` 20 w`b wba©vib K‡i‡Q| Drme AbywôZ nIqvi w`b/Zvwi‡Li c~e©eZx©
20 w`‡bi g‡a¨ Drme fvZv cÖ`vb Kiv hv‡e|
14.Drme fvZv cÖ`v‡bi wbqg (Paymet System of Festival Bonus)-
GmwWwm Zvi mKj ai‡bi Kg©xi Rb¨ eQ‡i
2 (`yB) wU Drme fvZv cÖ`v‡bi weavb †i‡L‡Q| Z‡e mKj ag©xq Drm‡ei ¸iæZ¡ GK bv
nIqvi Kvi‡b fvZv cÖ`v‡bi welqwU Avjv`v n‡e| Drme fvZv cÖ`v‡bi †ÿ‡Î wnmve iÿKMb
wb‡Pi wb‡`©kbv Abymib Ki‡e-
|
ag©xq m¤úª`vq
|
Drme fvZvi cwigvb
|
Drm‡ei bvg
|
Drme fvZv cÖ`v‡bi wbqg
|
|
gymwjg
|
†ewmK*1
|
C`yj wdZi
|
1 evi
|
|
gymwjg
|
‡ewmK*1
|
C`yj AvRvnv
|
1 evi
|
|
wn›`y
|
‡ewmK*2
|
`yM©v c~Rv
|
1 evi
|
|
‡eŠ×
|
‡ewmK*2
|
‡eŠ× c~wb©gv
|
1 evi
|
|
wLª÷vb
|
‡ewmK*2
|
eo w`b
|
1 evi
|
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