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1. What is Form D Rule 5?

This form is related to the annual return of bonus paid to the employee for the accounting year as per rule 5 of the Payment of Bonus Act, which says every employer shall send a return in form D to the inspector as to reach him within 30 days of the expiry of the time limit specified in section 19 of the Payment of Bonus Act.

2. Why is it Important?

It is important because it calculates the annual return of the bonus paid to the employee in the accounting year who is working in the establishment. This form consists of information relating to the name of the establishment, postal address, total amount payable under sections 10, 11, settlement, and the percentage of bonus declared with the dates and also details about the numbers of employees benefited by bonus payment.

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