This document outlines the establishment rules and procedures related to payroll and personnel payments at WBSEDCL. It discusses employee claims including salary structure, allowances, loans, increments and leave rules. Key points include salary consisting of pay band, grade pay and allowances; various types of loans and advances; annual increments of 3% of basic pay; LTC and medical reimbursement policies; and two types of leave encashment.
This document outlines the establishment rules and procedures related to payroll and personnel payments at WBSEDCL. It discusses employee claims including salary structure, allowances, loans, increments and leave rules. Key points include salary consisting of pay band, grade pay and allowances; various types of loans and advances; annual increments of 3% of basic pay; LTC and medical reimbursement policies; and two types of leave encashment.
This document outlines the establishment rules and procedures related to payroll and personnel payments at WBSEDCL. It discusses employee claims including salary structure, allowances, loans, increments and leave rules. Key points include salary consisting of pay band, grade pay and allowances; various types of loans and advances; annual increments of 3% of basic pay; LTC and medical reimbursement policies; and two types of leave encashment.
This document outlines the establishment rules and procedures related to payroll and personnel payments at WBSEDCL. It discusses employee claims including salary structure, allowances, loans, increments and leave rules. Key points include salary consisting of pay band, grade pay and allowances; various types of loans and advances; annual increments of 3% of basic pay; LTC and medical reimbursement policies; and two types of leave encashment.
Procedures. In WBSEDCL Establishment Rules & Procedures involved in preparation & disbursement of PayBill & other personnel payments & their related accounting at all locations of the company.This is mainly 1.Employee Claim 2. LTC Rules 3.Medical Benefits 4.TA Rules 5.Others
Employee claims On joining of a permanent employee,he/she is assign an
employee code & provident fund account number & his/her
Service Book is open. In WBSEDCL Employee Claims is guided by ROPA2009(Revision of Pay & Allowances). The main features are: Salary: Gross Salary consists of Pay in the pay band+Grade pay & D.A,HRA,M.A,E.A & Other Allowances,if any Pay means Pay in the prescribe pay band in relation to a post + Grade pay .Existing pay structure is as follows:
Designation OSH/TSH Sr.OSH/Sr.TSH Asstt/L.M/JOA/JTA/Hr Gr. TSH/Hr.gr.OSH Sr. Asstt./Hr.Gr.Sr.L.M/Sr.OA/Sr.TA/Gr1TSH/Gr1OSH /Office Exe. Hd.Asstt/Chargeman/Sr. Office Ex. S.A.E with pay in the PAYBAND 9000/-, Spl O.A/Spl TA/2 ND. CPS for JOA/JTA Jr. Mgr/ Jr.Exe Fin./,Jr. Engineer A.M/A.E/Store Officer Manager/DE/Sr. Store Officer SE/Sr.Manager Career Linked Progression Scheme after completion of 25 yrs. Addl.C.E/Addl G.M C.E/G.M(F&A)/G.M(HR&A)
Allowances Dearness Allowance(D.A): Present rate is 72% on Pay in the pay band + Grade Pay+
Non Practicing Allow. If any.
House Rent Allowance(HRA):20%of the sum of pay in payband + grade pay
without ceiling. However if husband & wife are working max.sum of HRA admissible to them is Rs.6000/-posted within 60 km.If incumbent resides in WBSEDCL qtrs. HRA admissible as different %.
Medical Allowance(MA): It is Rs. 200/-per month & is equal for all categories of
employees.
Electricity Allowance(EA):There are 03 slabs exists:
1)upto Rs.5800/-(Pay in the pay band) E.A will be Rs.400/- permonth 2)upto Rs. 5801/- to Rs.7900/-(do) EA will be Rs.600/-per month
3) above Rs.7900/-(do)EA will be Rs.1000/- per month.
Other Allowances
Cash/Store Handling Allow.: Rs. 300/- max per month
Bicycle Allow: Rs. 100/- per month
Public Relation Allow: Only applicable for the controlling officer of the office in diff. slabs
Charge Allowance : For holding of addl. Charge & for higher post for more than one month & rate is 10% of initial basic pay (Pay +G.P) or max. of Rs.500/-.
Night Shift Allowance: Rs. 40/- per head per night shift duty for class-1&2 employees & Rs30/per head per night shift duty for class-3 & 4 employees.
Other Allowances prevailing here are Difficult area allow.,Special allow.( for hydel only),Winter allow.,Construction/project allow.,Spl Rammam project allo.Conveyance allo(for blind & orthopaedically handicapped employees),Non practicing allow(for doctors) & others. Allowance amount will be prorated for the E/L or Comm.leave taken in a month. Thus Gross Salary= Band Pay +Grade Pay+DA+HRA+MA+Other Allow
Net Salary Net Salary comes after deducting P.Tax,I.Tax,Loans,C.T.F,others
from Gross Salary.
Professional Tax: P.Tax is guided by Govt. P.tax Rules.The amount so deducted is to be deposited to bank by challans by 10.th. of next month.A Qtrly online return & along with hard copy is to be also submitted to P.Tax Office. Income Tax: I.Tax is guided by Income Tax rules.Monthly deduction is to be deposited online through challans in bank by 7th. Of next month of deduction. A Qtrly.online return is to be submited here also. After submission of return for last Qtr. Form 16 is to be issued to the employees.
Loans & Advances
Loans include refundable loan like PF loan.HBLoan & Festival Advance ,if any
PF subscribtions &Loans:Two types GPF (Min amt 6% of pay in the payband +gpf to max of bandpay +GP)& CPF(12%on bandpay +GP+DA).From 1.1.09 compulsury CPF deduction is must. PF Loans -2Types 1)Refundable & 2)Non refundable.After disbursing the refundable PF Loan to the employee ,the principal & interest amt. & no. of instalments is to be enter in the salary database for deduction.Max 3PF Loans can be taken, for admissibility of 3 rd loan a certificate from DDO is reqd against 50% of 1 st loan & 25%of 2nd loan recovery. HBLoans: WBSEDCL has stop granting HBL to its employees other than class-4 staff instead a Tie-Up is their with UBI Bank & interest 0.5% low then the prevailing rate.In this case EMI is to be deducted from salary on monthly basis & after that cheque is to be issued to bank by 5 th. Of next month to avoid interest. For employees whose departmantal loan is running after deduction a monthly statement is to be sent to Estb. -Corp Cell Bidyut Bhawan with a copy to HBL Section Bidyut Bhawan.At the end of F.Y a monthly statement of HBL recovery is to be genarated employeewise and is to be sent to HBL section with a copy to incumbent . Co Operative Thieft Fund (CTF): This is the only registered Co-opt of WBSEDCL.Employeewise Ctf contribution & loan if any is to be entered in the salary database & deducted with salary. Cheque is drawn on the amount so deducted & is to be sent to CTF section Bidyut Bhawan For any other schemes/personal loans/co-operative Loans from Banks No EMI deduction is to be made from salary.
Increment Increment will be at the rate of 3% of the basic pay (pay +
G.P) rounded off to the next multiple of 10
Increment is elligible on the 1st day of the month on completion of one year without EOL(Extra ordinary leave)
Leave Travel Concession(LTC)
Every employee is elligible for LTC after a span of 04 years with his/her family
within India. Employee is elligible for availing LTC at Andaman by Air India once in a life time. 90% of the train fare in total is elligible for advance at the appropriate class. Bills should have to be submitted with all supporting vouchers including katcha receipt if any. Amount admissible is only the farthest point from the starting point for the appropriate class. Road mileage to be given to the employees from class-2 and above @Rs.10/ per K.m & below @Rs.2/- per KM on the strength of vouchers. Once LTC is settled i.r.o of an employee the same should be entered in the Service Book
Spectacle Reimbursement Every employee is elligible for reimbursement of cost of
one pair of spectacles in a gap of 05 years upto a max. of
Rs.1500/ Such claim once settled is to be entered in the Service Book Such claims is to be supported by prescription from a registered Medical Practitioner or from an Optometrist & original cash-memo containing Vat Regis. No.
Medical Reimbursement
Medical Reimbursement is elligible for his self treatment & family in case of indoor admitted patient only.
Family here means dependent wife,dependent parents & minor (In case of daughter unmarried daughter & for son upto 21yrs. Is considered)
Advance is granted to an employee on the strength of rough estimate of the hospital & date of admission of the patient.
Amount of advance will be 90% of the rough estimate.
Bill including Discharge Certificate hospital prescription,cash memos i.ro purchase of medicine ,tests carried out, hospital receipt in support of payment to hospitals should have to be sent to CMO(WBSEDCL) /Sr. Mgr(HR&A) DHQ for admissibility.
Once the admissible amount is sanctioned bill is to be settled after adjustment of advance & passed amount is to be recorded in the Service Book.
Every Advance during the time of passing is to be recorded in the ADVANCE Ledger & amount has to be booked in the advance code.with sig. of DDO After passing the said medical bill the Advance amount which was booked in the Advance Ledger is to be adjusted by Journal Entry into respective accounting code & advance so granted is to be nullify in the Advance Ledger also.
In case of dependent parents ( not enjoying Pension above Rs.3000/-per month) certificate from local Councillor/Chairman of Municipality is to be submitted.
TA Rules TA is admissible to an employee for travelling in official
purpose with the permission of his/her controlling
officer/hd. Of the office. TA is of two types: 1) Travelling by own conveyance:For travelling beyond 8kms & upto a radius of 20km from the duty point journey fare & 35% & 50% DA for time exceeding 6hrs & 12hrs respectively. For travelling beyond 20km DA is admissible @70% & 100% of his admissible amount for journey time exceeding 6 hrs & 12 hrs resp.
2 2)Travelling by departmental vehicle: No TA bills is allowed within
a radius of 20km from his headqtr.
For journey exceeds beyond a radius of 20km the incumbent will draw DA at following manners: For absence from HQ not exceeding 6hrs DA elligible is Nill For absence exceeding 6hrs but not exceeding 12hrs DA elligible is 70% For absence exceeding 12hrs DA elligible is Full If the absence from HQ falls on two calendar days Full DA admissibility is to be calculated from midnight to midnight
Daily Allowance in W.B
Category Grade Pay
DA for class of cities(in Rs.)
A-1
B-1
Other Cities
Govt/ PSU
Govt/ PSU
Govt/ PSU
Govt/ PSU
Rs.8900& above
520
420
340
270
Rs5400-8700
460
370
300
240
Rs4700
400
320
260
210
Rs.2600-4400
340
270
220
180
Less than2600
210
170
140
110
Leave Encashment Two types of Leave Encashment 15 days leave encashment :Every employee is elligible for 15 days
leave encashment provided the incumbent has 180 days Earned
leave at his credit & to debit that 15 days from Earned Leave balance & is to be recorded in the Service Book 300 days leave encashment : Every employee will get maximum 300 days or Earned Leave balance on the date of retirement at his credit Basis of calculation of Leave Encashment: (PAY+G.P+DA+MA)* 15/300days(or no. of earned leave at the credit of incumbent at the time of retirement) divided by 30
Leaves There are 2 types of Leave Earned Leave: 33days are credited in a year to an employees account. This
Leave credit is given twice in a year
16.5 days is credited on 1 st Jan & another 16.5. days is credited on 1 st. July every year For pro-rata case 2.75 days credit for a particular month is given Commuted Leave or Half Pay Leave: 20days Half pay leave are credited in
every year after completion of 1yr. of service.Half pay leave may be granted to an employee on medical certificate or on private affairs.Half Pay Leave on submission of medical certificate is known as Commuted Leave. Twice the number of such leaves are to be debited
Earned leave & commuted leave may be taken in conjunction.
Extra Ordinary Leave
EOL may be granted to an employee in circumstances : 1)No other leave is by rule admissible 2) When other leave is admissible but the employee
applies in writing for grant of EOL
In case of EOL Pay deduction is to be made accordingly for the no.of days of EOL & yearly increment has to be deferred for the same no. of days & it should be noted in the Service Book.
Income Tax on Salary for F.Y 201314 &TDS
Mode of calculation of Income Tax is as below:
Gross Salary Rs.X Less P.tax Rs.Y Add other income Rs.Z Add income from house Property (-)Rs.A Gross Total income =X-Y+Z-A Less deduction under chapter 6A: Less u/s 80C max Rs.100000/-(includes LIC,NSC,PPFetc)+50% of max Rs 50000/-(invested in Infrastr. Bond-80CCF) Less u/s80D- Mediclaim max upto Rs.15000/Aggregate deductible amount under chapter6A 140000/-(MAX. CEILING) Total Income= GTI- Chapter6A Out of this upto Rs 2.00lacs is non taxable. From Rs 200001-500000: 10%Tax From Rs.500001-10.00lacs:20%Tax Over the balance 30%Tax 3%Educational Cess is to be added with Total Tax so come as above If taxable income exceeds Rs 5.00lacs e_return is must.
2 TDS:Total Income Tax during a F.Y is to be assessed in the
month of March of that F.Y.& deduction is to be started
uniformly. In our company F.Y is calculated on the payrole data from March to Feb.because salary for March is disbursed in 1st/2nd.of April.
