Date Venue Category/City Fees (Inclusive Taxes)
27/06/2024 The Lalit Mumbai 9971
28/06/2024 Holiday Inn Bangalore 9971
28/06/2024 Holiday Inn Delhi 9971

Gratuity, Bonus

Course Content

Broad fundamentals & compliance aspects of the following would be covered in this Seminar

KEY POINTS under various acts:


  1. How to Calculate Pension under Employees’ Pension Scheme ?
  2. How to Calculate EDLI (Employee Deposited Linked Insuranc e) as per amendment under PF Act?
  3. What is the minimum and maximum amount of EDLI is payable under PF Act?
  4. What is the interest rat e announced for year Yr. 2023-24?
  5. Under PF in the year 2021 – 2022, and onwards if employees contribution is more than Rs.2,50,000/- then whether on additional contribution, whether TDS will be deducted?
  6. PF dues payment has to be made on or before which date?
  7. What is Interest and Damages rat e for delay payment of contribution?
  8. If any employee has joined his first employment after 1st Sept, 2014 and his salary is more than Rs.15,000/- (Basic +DA) then pension contribution has to be deducted or not?
  9. Latest Update on Provident Fund as per the Financ e Minister Budget for 2021 – 2022: There will be no impact of TDS for those contributing up to Rs. 20,833/- pm (Rs. 2.50 lakh pe r year) AND detailed comparison (calculation) of interest, if monthly contribution paid is more than (Rs. 20,833/-)
  10. Detail study on: Hon’ble Supreme Court Judgement of 28th Feb 2019 for Basic Wages for contribution of monthly PF.
  11. Which allowanc e are to be clubbed for calculation of Provident Fund?


  1. How to count 10 person’s for applicability of ESI Act, as per recent amendments under ESI Act for Shops and Establishment in Maharashtra State?
  2. ESIC: – Documents for Registration / obtaining Code Number.
  3. What is the increase coverable limit of ESI w.e.f from 1st January 2017?
  4. Detail study on various benefit under ESI Scheme (Total 10 Benefits)
  5. ESI is applicable on which Salary/wages component?
  6. Which allowances are excluded under ESIC?
  7. Under ESI Act, how many weeks, maternity benefits are payable?
  8. Under ESI Act, how many weeks benefits for miscarriage are payable?
  9. ESI dues payment has to be made on or before which date?
  10. What is Interest and Damages rat e for delay payment of contribution?
  11. Unemployment benefit – payable under the ESI Ac t? & When?
  12. Whether voluntary coverage under possible under ESI?
  13. ESI Covered Employees after retirement – what is the eligibility criteria.
  14. Whether ESIC Act is Applicable after attaining the 65 years of age.
  15. An employee covered under ESIC has expired at his residence (natural death) whether his family members are entitled for Funeral expenses & Pension also?
  16. Whether ESI is applicable on Conveyance or Travelling Allowanc e?
  17. How many diseases are covered under ESI Ac t?

Payment of Gratuity Act

  1. When Gratuity is applicable and payable?
  2. How to calculate payment of gratuity?
  3. Gratuity is payable on which components of salary?
  4. What is the maximum limit under the Gratuity Act, for which Incom e tax exemption can be claimed?
  5. Whether Employer can pay more amount of Gratuity then prescribed under the Ac t? If yes under what circumstances?
  6. If monthly salary is Rs. 1.50 Lac (Basic + DA) then whether gratuity is payable?
  7. When Gratuity is Payable and forfeited?
  8. In which State’s Gratuity Insuranc e is mandatory?

The Payment of Bonus Act

  1. Bonus is payable on which components of salary?
  2. Minimum number of attendances required for eligibility of bonus.
  3. Bonu s is Payable on Rs. 7,000/- or minimum wages under schedule employment when Basic + DA is Rs. 25,000/-
  4. Whether monthly Bonus is payable under the Bonus Act? If yes, then how?
  5. What is salary/wages (Basic + D.A) limit and on what amount Bonu s is calculated.
  6. Is there a limit for ex-gratia payment? Is it compulsory?
  7. What is the last date of payment of bonus for the year April 2022 to March 2023?
  8. Which register to be maintained under Payment of Bonus Act?
  9. Whether annual return under Payment of Bonus Act, has to be filed, and if yes, what will be for m no.?
  10. What is the last date for filing Bonus Return?

The Code on Wages

  1. Detail Highlights on New Code on Wage.
  2. Under Code on Wages, what will be the percentage of Basic + D.A. + Retention Allowances?
  3. What will be impact on take home salary?
  4. Whether Labiality under Payment of Gratuity will be increase for Old Employees?
  5. What will be the last date for making payment of salary / wages under Code on Wage, 2019, if number of employees are more than 1000?
  6. Overtime will be calculated on which Salary / Wages component?
  7. For doing overtime, whether consent of employee is required?
  8. Salary / wages limit for payment of bonu s?
  9. Whether Gratuity is payable to fix term employee for one year?

Timings: 10:00 am – 5:00 pm, Registration begins at 9:30 am