ꯁꯦꯂꯔꯤ ꯁ꯭ꯂꯤꯞ › ꯅꯦꯠ ꯄꯦꯒꯤ ꯊꯤꯗꯣꯀꯄ

ꯅꯦꯠ ꯄꯦꯒꯤ ꯊꯤꯗꯣꯀꯄ, ꯁ꯭ꯇꯦꯞ ꯈꯨꯗꯤꯡꯒꯤ

ꯃꯤꯠꯌꯦꯡ ꯑꯗꯨ ꯆꯠꯂꯕꯗꯤ ꯅꯦꯠ ꯄꯦ ꯂꯥꯏꯏ: ꯄꯦꯗ ꯅꯨꯃꯤꯠꯀꯤꯗꯃꯛ ꯀꯔꯤ ꯐꯪꯂꯕꯒꯦ ꯊꯤꯗꯣꯛꯄꯤꯌꯨ, ꯂꯥꯏꯅꯁꯤꯡ ꯄꯨꯟꯁꯤꯟꯕꯤꯌꯨ, ꯃꯗꯨꯒꯤ ꯃꯇꯨꯡꯗ ꯗꯤꯗꯛꯁꯅꯁꯤꯡ ꯀꯟꯊꯣꯛꯄꯤꯌꯨ꯫ ꯑꯄꯤꯛꯄ ꯕꯤꯖꯅꯦꯁ ꯑꯃꯅ ꯊꯥ ꯈꯨꯗꯤꯡꯗ ꯊꯦꯡꯅꯕ ꯈꯨꯗꯝ ꯑꯍꯨꯝ ꯃꯐꯝ ꯑꯁꯤꯗ ꯂꯩ꯫

ꯆꯠꯀꯗꯕ ꯃꯤꯠꯌꯦꯡ

1. ꯂꯥꯏꯟ ꯈꯨꯗꯤꯡꯒꯤ ꯐꯪꯂꯕ ꯁꯦꯜ = ꯊꯥꯒꯤ ꯁꯦꯜ × ꯄꯦꯗ ꯅꯨꯃꯤꯠ ÷ ꯊꯥꯒꯤ ꯅꯨꯃꯤꯠ꯫
2. ꯒ꯭ꯔꯣꯁ ꯄꯦ = ꯐꯪꯂꯕ ꯂꯥꯏꯅꯁꯤꯡꯒꯤ ꯃꯄꯨꯡ, ꯑꯃꯁꯨꯡ ꯑꯣꯚꯔꯇꯥꯏꯝ ꯅꯠꯔꯒꯥ ꯕꯣꯅꯁ꯫
3. ꯗꯤꯗꯛꯁꯟ: ꯐꯪꯂꯕ ꯕꯦꯁꯤꯀꯇ PF, ꯒ꯭ꯔꯣꯁꯇ ESI, ꯁ꯭ꯇꯦꯠ ꯁ꯭ꯂꯦꯕ ꯃꯇꯨꯡ ꯏꯟꯅ ꯄ꯭ꯔꯣꯐꯦꯁꯅꯦꯜ ꯇꯦꯛꯁ, TDS, ꯑꯦꯗꯚꯥꯟꯁ꯫
4. ꯅꯦꯠ ꯄꯦ = ꯒ꯭ꯔꯣꯁ ꯄꯦ − ꯃꯄꯨꯡ ꯗꯤꯗꯛꯁꯟ꯫

ꯏꯝꯞꯂꯣꯌꯔ ꯈꯔꯅ ꯊꯥ ꯈꯨꯗꯤꯡꯗ 30 ꯅ ꯅꯠꯔꯒꯥ ꯊꯕꯛ ꯅꯨꯃꯤꯠꯈꯛꯅ ꯈꯥꯌꯗꯣꯀꯏ꯫ ꯃꯤ ꯈꯨꯗꯤꯡꯃꯛꯀꯤꯗꯃꯛ ꯃꯑꯣꯡ ꯑꯃꯈꯛ ꯁꯤꯖꯤꯟꯅꯕꯤꯌꯨ ꯑꯃꯁꯨꯡ ꯑꯦꯄꯣꯏꯟꯇꯃꯦꯟꯠ ꯂꯦꯇꯔꯗ ꯏꯕꯤꯌꯨ꯫

ꯈꯨꯗꯝ 1: ꯊꯥ ꯄꯨꯝꯕ, ESI ꯂꯤꯃꯤꯠꯇꯒꯤ ꯍꯦꯟꯕ

ꯕꯦꯁꯤꯛ ₹15,000, HRA ₹6,000, ꯀꯟꯚꯦꯌꯥꯟꯁ ₹1,600, ꯁ꯭ꯄꯦꯁꯤꯌꯦꯜ ₹2,400꯫ October ꯒꯤ ꯅꯨꯃꯤꯠ 31 ꯄꯨꯝꯅꯃꯛ ꯄꯦꯗ꯫

ꯂꯥꯏꯟ	ꯁꯦꯜ
ꯒ꯭ꯔꯣꯁ ꯄꯦ	₹25,000
PF: ₹15,000 ꯒꯤ 12%	− ₹1,800
ESI: ꯒ꯭ꯔꯣꯁ ₹21,000 ꯗꯒꯤ ꯍꯦꯟꯕ	₹0
ꯄ꯭ꯔꯣꯐꯦꯁꯅꯦꯜ ꯇꯦꯛꯁ (₹200 ꯂꯧꯕ ꯁ꯭ꯇꯦꯠ ꯑꯃ)	− ₹200
TDS (ꯆꯍꯤ ꯑꯗꯨꯒꯤꯗꯃꯛ ꯇꯦꯛꯁ ꯂꯩꯔꯣꯏ)	₹0
ꯅꯦꯠ ꯄꯦ	₹23,000

ꯈꯨꯗꯝ 2: ESI ꯆꯠꯂꯤ

ꯕꯦꯁꯤꯛ ₹10,000, HRA ₹4,000, ꯁ꯭ꯄꯦꯁꯤꯌꯦꯜ ₹4,000 = ꯒ꯭ꯔꯣꯁ ₹18,000꯫ ꯊꯥ ꯄꯨꯝꯕ, ꯄ꯭ꯔꯣꯐꯦꯁꯅꯦꯜ ꯇꯦꯛꯁ ꯂꯩꯇꯕ ꯁ꯭ꯇꯦꯠ ꯑꯃꯗ꯫

ꯂꯥꯏꯟ	ꯁꯦꯜ
ꯒ꯭ꯔꯣꯁ ꯄꯦ	₹18,000
PF: ₹10,000 ꯒꯤ 12%	− ₹1,200
ESI: ₹18,000 ꯒꯤ 0.75%	− ₹135
ꯅꯦꯠ ꯄꯦ	₹16,665

ꯈꯨꯗꯝ 3: ꯅꯨꯃꯤꯠ ꯑꯍꯨꯝ ꯂꯣꯁ ꯑꯣꯐ ꯄꯦ

ꯈꯨꯗꯝ 2 ꯒꯤ ꯏꯝꯞꯂꯣꯏ ꯑꯗꯨꯃꯛ꯫ November ꯗ ꯅꯨꯃꯤꯠ 30 ꯂꯩ; ꯏꯝꯞꯂꯣꯏꯅ ꯅꯨꯃꯤꯠ 3 ꯄꯦ ꯂꯩꯇꯕ ꯂꯤꯕ ꯂꯧꯈꯤ, ꯃꯔꯝ ꯑꯗꯨꯅ ꯄꯦꯗ ꯅꯨꯃꯤꯠ 27꯫

ꯂꯥꯏꯟ	ꯊꯥꯒꯤ	ꯐꯪꯂꯕ (× 27 ÷ 30)
ꯕꯦꯁꯤꯛ	₹10,000	₹9,000
HRA	₹4,000	₹3,600
ꯁ꯭ꯄꯦꯁꯤꯌꯦꯜ	₹4,000	₹3,600
ꯒ꯭ꯔꯣꯁ	₹18,000	₹16,200

PF ₹9,000 ꯒꯤ 12% = ₹1,080꯫ ESI ₹16,200 ꯒꯤ 0.75% = ₹121.50, ꯃꯊꯛꯇ ꯔꯥꯎꯟꯗ ꯇꯧꯔꯒ ₹122꯫ ꯃꯄꯨꯡ ꯗꯤꯗꯛꯁꯟ ₹1,202꯫ ꯅꯦꯠ ꯄꯦ ₹14,998 (Rupees Fourteen Thousand Nine Hundred Ninety Eight only)꯫

ꯃꯦꯀꯔꯗ ꯇꯧꯕ

1. ꯊꯥꯒꯤ ꯅꯨꯃꯤꯠ 30 ꯑꯃꯁꯨꯡ ꯄꯦꯗ ꯅꯨꯃꯤꯠ 27 ꯊꯝꯕꯤꯌꯨ꯫ ꯁ꯭ꯂꯤꯄꯇ ꯂꯣꯁ ꯑꯣꯐ ꯄꯦ ꯅꯨꯃꯤꯠ 3 ꯄ꯭ꯔꯤꯟꯠ ꯑꯣꯏ꯫
2. ꯐꯪꯂꯕ ꯁꯦꯜ (₹9,000, ₹3,600, ₹3,600) ꯏꯕꯤꯌꯨ꯫ ꯃꯦꯀꯔꯅ ꯂꯣꯁ ꯑꯣꯐ ꯄꯦꯒꯤꯗꯃꯛ ꯂꯥꯏꯅꯁꯤꯡ ꯃꯁꯥꯃꯛꯇ ꯀꯠꯇꯦ, ꯃꯔꯝ ꯑꯗꯨꯅ ꯃꯑꯣꯡ ꯑꯗꯨ ꯅꯍꯥꯛꯀꯤ ꯈꯨꯠꯇ ꯂꯩ꯫
3. PF, ESI, ꯞꯔꯣꯐꯦꯁꯅꯦꯜ ꯇꯦꯛꯁ ꯑꯃꯁꯨꯡ TDS ꯊꯤꯕ ꯅꯝꯕꯤꯌꯨ: ꯕꯦꯁꯤꯛ ꯂꯥꯏꯟ ꯑꯃꯁꯨꯡ ꯒ꯭ꯔꯣꯁꯇꯒꯤ ₹1,080 ꯑꯃꯁꯨꯡ ₹122 ꯃꯄꯨꯡ ꯐꯥꯍꯜꯂꯤ (ꯁ꯭ꯇꯦꯠ ꯑꯃꯁꯨꯡ ꯔꯤꯖꯤꯝ ꯈꯅꯔꯕꯗꯤ ꯞꯔꯣꯐꯦꯁꯅꯦꯜ ꯇꯦꯛꯁ ꯑꯃꯁꯨꯡ TDS ꯁꯨ)꯫
4. ꯋꯥꯍꯩꯅ ꯏꯕ ꯅꯦꯠ ꯄꯦ ꯑꯁꯤ ꯅꯍꯥꯛꯅ ꯇ꯭ꯔꯥꯟꯁꯐꯔ ꯇꯧꯒꯗꯕ ꯁꯦꯜꯒ ꯃꯥꯟꯅꯕꯔꯥ ꯆꯦꯛ ꯇꯧꯕꯤꯌꯨ꯫

ꯊꯥ ꯑꯗꯨꯗ ꯑꯣꯚꯔꯇꯥꯏꯝ ꯅꯠꯔꯒꯥ ꯕꯣꯅꯁ

ꯃꯈꯣꯌꯕꯨ ꯃꯈꯣꯌꯒꯤ ꯃꯁꯥꯒꯤ ꯑꯔꯅꯤꯡ ꯂꯥꯏꯟ ꯑꯣꯏꯅ ꯍꯥꯄꯆꯤꯟꯕꯤꯌꯨ, ꯈꯨꯗꯝ ꯑꯣꯏꯅ “Overtime 10 hours ₹1,500”꯫ ꯃꯈꯣꯌꯅ ꯒ꯭ꯔꯣꯁ ꯄꯦ ꯍꯦꯅꯒꯠꯍꯜꯂꯤ, ꯃꯔꯝ ꯑꯗꯨꯅ ESI ꯑꯃꯨꯛ ꯍꯟꯅ ꯆꯦꯛ ꯇꯧꯕꯤꯌꯨ: ꯏꯝꯞꯂꯣꯏ ꯑꯁꯤ ꯃꯇꯝ ꯑꯗꯨꯒꯤꯗꯃꯛ ꯀꯚꯔ ꯑꯣꯏꯔꯕꯗꯤ, ꯑꯣꯚꯔꯇꯥꯏꯃꯗꯁꯨ ESI ꯀꯠꯏ꯫ PF ꯑꯁꯤ ꯌꯥꯝꯅ ꯀꯌꯥꯗ ꯕꯦꯁꯤꯛ + DA ꯈꯛꯇꯗ ꯊꯤꯗꯣꯛꯏ, ꯃꯔꯝ ꯑꯗꯨꯅ ꯑꯣꯚꯔꯇꯥꯏꯃꯅ ꯃꯁꯤ ꯍꯣꯡꯍꯟꯗꯦ꯫

ꯌꯥꯝꯅ ꯁꯣꯌꯕ ꯑꯁꯣꯏꯕꯁꯤꯡ

• ꯂꯣꯁ ꯑꯣꯐ ꯄꯦ ꯂꯩꯔꯀꯄꯗ ꯃꯄꯨꯡ ꯊꯥꯒꯤ ꯕꯦꯁꯤꯀꯇ PF ꯊꯤꯗꯣꯀꯄ꯫
• ESI ꯃꯈꯥꯗ ꯔꯥꯎꯟꯗ ꯇꯧꯕ꯫ ꯃꯁꯤ ꯃꯊꯪꯒꯤ ꯔꯨꯄꯤꯗ ꯃꯊꯛꯇ ꯔꯥꯎꯟꯗ ꯇꯧꯏ꯫
• ꯏꯝꯞꯂꯣꯏꯅ ꯌꯥꯗꯅ ꯊꯥ ꯑꯃꯗ ꯑꯆꯧꯕ ꯑꯦꯗꯚꯥꯟꯁ ꯑꯃ ꯍꯟꯅ ꯂꯧꯕ꯫ ꯃꯁꯤ ꯌꯥꯑꯣꯍꯟꯕꯤꯌꯨ ꯑꯃꯁꯨꯡ ꯃꯁꯥꯒꯤ ꯂꯥꯏꯟ ꯑꯣꯏꯅ ꯎꯠꯄꯤꯌꯨ꯫