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GOVERNMENT OF KARNATAKA

Depaftment of Public Enterprises

NO:DPE 35 ARU 2O2O Karnataka GoVernment Secretariat

Multi Storied Building

Bangalore-l, Dated:02 -12-2O2O.

CIRCULAR

sub:-Payment of Bonus & Ex-gratia to the employees of state public

sector Enterprises.

Ref:- 1. Circular No. DDPR 16 SPU 04 Dated OZ/OZ/2OOi

2. UO Note No. FD 18 tNV 2020 Dated 04/11/2020

***

Government has from time-to time laid down various Norms/Guidelines in thematter of payment of bonus and ex-gratia to the employees/Officers of Public SectorEnterprises (nSe). The following norms,/guidelines are prescribed vide GovernmentCircular No. DDPR 16 SPU 04 Dated O2/O2/2O05 for the payment of bonus and ex-gratia to the employees of the PSEs with a view to curtail reasonably avoidableexpenditure in the form of ex-gratia being paid by the PSEs every year, though most of

the PSEs are not entitled for such payment under the payment of Bonus Act.

1) The PSE shall submit their proposals for payment of ex-gratia to the AdminisirativeDepartment along with a duly filled format 'A' prescribed in the payment of BonusAct,(Shown at Annexure-l)

2) lf any PSE wants to pay ex-gratia to its employees, the allocable surplus must bearrived at providing for the following items and the details shall be submitted along

with Format 'A' of the payment of Bonus Act 1965.

i) Uncovered accumulated losses.ii) Statutory payment pending.iii) Arrears of depreciation previous years.iu) Any other statutory Provisions to be made.

e) fne PSE should have paid a dividend to the Government as per Circular No:DDPER 50 ARU 03 Dated 22/OS/2OO3.

+) fne PSE should have paid the loan installments or its interest due to theGovernment.

S) Tnere should be no loan raised by PSE from Banks and other Financial Institutions

on the strength of Government guarantee.

-2*

6) Approval of the Department of Public Enterprises and Finance Department has tobe obtained invariably before making payment. In no case post-facto sanction

should be sought for either from Department of Public Enterprises/FinanceDepartment/Administrative Department. lf any PSE/Board/Corporation/StatutoryCorporation make ex-gratia payment without prior concurrence or approval and

subsequently send the file for ratification shall not be agreed to and in that

eventuality the Managing Director, Financial Advisor and Chief Finance Officer of

the PSE shall be held personally responsible and necessary disciplinary proceeding

shall be initiated against the erring. lt is the Administrative Departments'responsibility to initiate the disciplinary proceedings suo motto wherever payment of

ex-gratia is made without following the above procedures/guidelines,/norms.

7) Since the Department of Public Enterprises is a nodal department for planning and

policies of Public Sector Enterprises and is also responsible for monitoring the

PSEs, so that they adhere to the above guidelines. But it is noticed that PSEs are

submitting proposals for post facto approvals for payment of Bonus/Ex-gratia in

violation of the guidelines laid down in the payment of Bonus Act, 1965 which the

Administrative Departments are merely forwarding the same for approval without

any scrutiny. Further this non-adherence of guidelines has also been noticed by

Finance Department vide their uo Note No. FD 18 INV 2O2O Dated O4/11/2O2O.

8) Keeping in view of the above guidelines, all Administrative Departments are hereby

instructed to scrupulously examine the proposals submitted by PSEs for payment of

ex-gratia and reject the same if they are found to be in violation of the guidelines

laid down at their level itself without sending the same to the Department of Public

Enterprises. Only such proposals which are in adherence of the guidelines need to

be sent for approval of Department of Public Enterprises. In case the PSEs fail to

comply, the Administrative Departments should initiate disciplinary action against the

erring officers. Administrative Departments to strictly enforce the adherence of

guidelines by the PSEs under their Department'irk.i*. A; u--+.

(B H Anil Kumar) Ll>1"."^t*Additional Chief Secretary

to Government,

Department of Public Enterprises

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-3- To: 1) PS to Chief Secretary to Government, Vidhanasoudha, Bangalore. 2) PS to Additional Chief Secretary to Govt., Vidhanasoudha, Bangalore. 3) All Additional Chief Secretaries/Principal Secretaries/Secretaries to Government. 4) All Managing Directors of Public Sector Enterprises.

ANEXURE-1 COMPUTATION OF ALLOCABLE SURPLUS UNDER SECTION 2(a) PAYMENT OF BONUS ACT

SL. NO

YEAR GROSS PROFIT OF THE ACCOUNTING YEAR

DEPRECIATION UNDER SECTION 8(A)

Sum Deducted From Gross Profit

FURTHER SUMS AS SPECIFIED UNDER SCHEDULES III (RETURN ON CAPITAL & RESERVES)

TOTAL SUM DEDUCTED (COL 4 TO 7)

AVAILABLE SURPLUS FOR ACCOUNTING COL-3-8)

AMOUNT OF ALLOCABLE SURPLUS

DEVELOPMENT REBATE OR ALLOWANCE UNDER SECTION 6(B)

DERECT TAXES SECTION 6(C)

1 2 3 4 5 6 7 8 9 10

1 2 3 4 5 6

Before Bonus, depreciation appropriation and Profit/Loss on Sale of assets etc.

Note : Depreciation calculation as per Electricity (Supply) Act 1948.

CHECKLIST REGARDING PAYMENT OF EXGRATIA BY PUBLIC UNDERTAKINGS

I. STATUTORY REQUIREMENT:

1 a) Whether payment of bonus Act applied to the undertaking b) Whether stipulation under section 20 of Act are fulfilled

2 c) Whether the ex-gratia to the employee drawing less than Rs.21,000/- pm or those drawing more than Rs.21,000/- pm or both

3 Whether the undertaking has made profit for the year for which payment of ex-gratia is being a) If so, what is the net profit after tax

AND d) What is the allocable surplus calculated and presented in the

form ‘A’ of the payment of Bonus Act 1965 c) What are the financial implications for payment of proposed ex-gratia

II. PERFORMANCE REQUIREMENT:

1 Whether a statement showing net profit allocable surplus and corresponding percentage of ex-gratia paid for the last 5 years furnished?

2 Whether targets and achievements with percentage for the last 5 years have been furnished (for KSSIDC and KSFC only)

III. OTHER REQUIREMENTS:

1 Whether ex-gratia for earlier years has been paid? 2 Whether LIC Scheme is in operation? 3 Whether prior approval of Government (i.e. Concurrence of

Administrative Department, Finance Department and Department of Public Enterprises) on year to year basis is being taken? a) If not, reasons therefore b) Whether any advance payment has been made and if so

reasons therefore

IV. REQUIREMENTS AS PER DEPARTMENT OF PUBLIC ENTERPRISES GUIDELINES:

1 Whether LIC superannuation Scheme Is In operation? (Circular No. DPAR(BPE)24 SPU 88 Dated:20.07.1988

2 Whether prior approval of Government (i.e. concurrence of DPE, FD and C&I) on year to year basis is being taken?

a) If not, reason therefore b) Whether any advance payment has been made,

and if so, reasons therefore (Circular No. DPAR(BPE ) 14 SPU 91 Dated:8.1.1992

V.PERFORMANCE REQUIREMENTS:

1 Whether copies of Annual Report for last five years furnished? OR P&L Account, B/S and Fund Flow statement of last 5 years furnished.

a) Whether a comparative statement showing profits for the last 5 years and:

Year Rs. In Lakhs

b) Return on capital employed for last 5 years has been furnished?

Net profit before tax and interest charges 100% Capital employed + net worth + borrowed funds capital employed = Net fixed assets + Current assets, Loans & Advances - Current liabilities

Year percentage

2 Whether a statement showing net profit, allocable surplus last 5 year and; corresponding percentage of ex-gratia paid for last 5 years, furnished.

Year percentage