ᱥᱮᱞᱟᱨᱤ ᱥᱞᱤᱯ › ᱱᱮᱴ ᱯᱮ ᱦᱤᱥᱟᱹᱵ

ᱱᱮᱴ ᱯᱮ ᱦᱤᱥᱟᱹᱵ, ᱫᱷᱟᱯ ᱫᱷᱟᱯ ᱛᱮ

ᱫᱷᱟᱯ ᱢᱟᱱᱟᱣ ᱠᱷᱟᱱ ᱱᱮᱴ ᱯᱮ ᱟᱞᱜᱟ: ᱯᱮᱰ ᱫᱤᱱ ᱞᱟᱹᱜᱤᱫ ᱪᱮᱫ ᱨᱚᱡᱜᱟᱨ ᱦᱩᱭ ᱮᱱᱟ ᱚᱱᱟ ᱦᱤᱥᱟᱹᱵ ᱢᱮ, ᱞᱟᱭᱤᱱ ᱥᱮᱞᱮᱫ ᱢᱮ, ᱮᱱᱠᱷᱟᱱ ᱠᱟᱴᱟᱣ ᱠᱚᱢ ᱢᱮ᱾ ᱱᱚᱸᱰᱮ ᱯᱮ ᱩᱫᱟᱹᱦᱚᱨᱚᱬ ᱢᱮᱱᱟᱜᱼᱟ ᱡᱟᱦᱟᱸ ᱦᱩᱰᱤᱧ ᱵᱤᱡᱱᱮᱥ ᱡᱚᱛᱚ ᱪᱟᱸᱫᱚ ᱠᱚ ᱧᱟᱢᱟ᱾

ᱢᱟᱱᱟᱣ ᱞᱟᱹᱜᱤᱫ ᱫᱷᱟᱯ

1. ᱡᱚᱛᱚ ᱞᱟᱭᱤᱱ ᱨᱮᱭᱟᱜ ᱨᱚᱡᱜᱟᱨ ᱴᱟᱠᱟ = ᱪᱟᱸᱫᱚ ᱴᱟᱠᱟ × ᱯᱮᱰ ᱫᱤᱱ ÷ ᱪᱟᱸᱫᱚ ᱨᱮ ᱫᱤᱱ᱾
2. ᱜᱨᱚᱥ ᱯᱮ = ᱨᱚᱡᱜᱟᱨ ᱞᱟᱭᱤᱱ ᱠᱚ ᱨᱮᱭᱟᱜ ᱢᱩᱴ, ᱟᱨ ᱳᱵᱷᱟᱨᱴᱟᱭᱤᱢ ᱥᱮ ᱵᱚᱱᱟᱥ᱾
3. ᱠᱟᱴᱟᱣ: ᱨᱚᱡᱜᱟᱨ ᱵᱮᱥᱤᱠ ᱨᱮ PF, ᱜᱨᱚᱥ ᱨᱮ ESI, ᱨᱟᱡᱽ ᱥᱞᱮᱵ ᱞᱮᱠᱟ ᱯᱨᱚᱯᱷᱮᱥᱚᱱᱟᱞ ᱴᱮᱠᱥ, TDS, ᱮᱰᱵᱷᱟᱱᱥ᱾
4. ᱱᱮᱴ ᱯᱮ = ᱜᱨᱚᱥ ᱯᱮ − ᱢᱩᱴ ᱠᱟᱴᱟᱣ᱾

ᱛᱤᱱᱟᱹᱜ ᱮᱢᱯᱞᱚᱭᱟᱨ ᱡᱚᱛᱚ ᱪᱟᱸᱫᱚ 30 ᱛᱮ ᱥᱮ ᱠᱟᱹᱢᱤ ᱫᱤᱱ ᱛᱮ ᱜᱮ ᱠᱚ ᱦᱟᱹᱴᱤᱧᱟ᱾ ᱡᱚᱛᱚ ᱦᱚᱲ ᱞᱟᱹᱜᱤᱫ ᱢᱤᱫ ᱜᱮ ᱦᱚᱨᱟ ᱵᱮᱵᱷᱟᱨ ᱢᱮ ᱟᱨ ᱮᱯᱚᱭᱤᱱᱴᱢᱮᱱᱴ ᱪᱤᱴᱷᱤ ᱨᱮ ᱚᱞ ᱢᱮ᱾

ᱩᱫᱟᱹᱦᱚᱨᱚᱬ 1: ᱯᱩᱨᱟᱹ ᱪᱟᱸᱫᱚ, ESI ᱥᱤᱢᱟᱹ ᱠᱷᱚᱱ ᱪᱮᱛᱟᱱ

ᱵᱮᱥᱤᱠ ₹15,000, HRA ₹6,000, ᱠᱚᱱᱵᱷᱮᱭᱟᱸᱥ ₹1,600, ᱥᱯᱮᱥᱟᱞ ₹2,400᱾ October ᱨᱮᱭᱟᱜ ᱥᱟᱱᱟᱢ 31 ᱫᱤᱱ ᱯᱮᱰ᱾

ᱞᱟᱭᱤᱱ	ᱴᱟᱠᱟ
ᱜᱨᱚᱥ ᱯᱮ	₹25,000
PF: ₹15,000 ᱨᱮᱭᱟᱜ 12%	− ₹1,800
ESI: ᱜᱨᱚᱥ ₹21,000 ᱠᱷᱚᱱ ᱵᱟᱹᱲᱛᱤ	₹0
ᱯᱨᱚᱯᱷᱮᱥᱚᱱᱟᱞ ᱴᱮᱠᱥ (₹200 ᱦᱟᱛᱟᱣ ᱨᱟᱡᱽ)	− ₹200
TDS (ᱥᱮᱨᱢᱟ ᱞᱟᱹᱜᱤᱫ ᱴᱮᱠᱥ ᱵᱟᱹᱱᱩᱜᱼᱟ)	₹0
ᱱᱮᱴ ᱯᱮ	₹23,000

ᱩᱫᱟᱹᱦᱚᱨᱚᱬ 2: ESI ᱞᱟᱜᱟᱣᱚᱜᱼᱟ

ᱵᱮᱥᱤᱠ ₹10,000, HRA ₹4,000, ᱥᱯᱮᱥᱟᱞ ₹4,000 = ᱜᱨᱚᱥ ₹18,000᱾ ᱯᱩᱨᱟᱹ ᱪᱟᱸᱫᱚ, ᱯᱨᱚᱯᱷᱮᱥᱚᱱᱟᱞ ᱴᱮᱠᱥ ᱵᱟᱹᱱᱩᱜ ᱨᱟᱡᱽ ᱨᱮ᱾

ᱞᱟᱭᱤᱱ	ᱴᱟᱠᱟ
ᱜᱨᱚᱥ ᱯᱮ	₹18,000
PF: ₹10,000 ᱨᱮᱭᱟᱜ 12%	− ₹1,200
ESI: ₹18,000 ᱨᱮᱭᱟᱜ 0.75%	− ₹135
ᱱᱮᱴ ᱯᱮ	₹16,665

ᱩᱫᱟᱹᱦᱚᱨᱚᱬ 3: ᱯᱮ ᱫᱤᱱ ᱞᱚᱥ ᱚᱯᱷ ᱯᱮ

ᱩᱫᱟᱹᱦᱚᱨᱚᱬ 2 ᱨᱮᱭᱟᱜ ᱢᱤᱫ ᱜᱮ ᱠᱟᱹᱢᱤᱭᱟᱹ᱾ November ᱨᱮ 30 ᱫᱤᱱ; ᱠᱟᱹᱢᱤᱭᱟᱹ 3 ᱫᱤᱱ ᱵᱤᱱ ᱯᱮ ᱪᱷᱩᱴᱤ ᱮ ᱤᱫᱤ ᱞᱮᱫᱟ, ᱚᱱᱟᱛᱮ ᱯᱮᱰ ᱫᱤᱱ 27᱾

ᱞᱟᱭᱤᱱ	ᱪᱟᱸᱫᱚ	ᱨᱚᱡᱜᱟᱨ (× 27 ÷ 30)
ᱵᱮᱥᱤᱠ	₹10,000	₹9,000
HRA	₹4,000	₹3,600
ᱥᱯᱮᱥᱟᱞ	₹4,000	₹3,600
ᱜᱨᱚᱥ	₹18,000	₹16,200

PF ₹9,000 ᱨᱮᱭᱟᱜ 12% = ₹1,080᱾ ESI ₹16,200 ᱨᱮᱭᱟᱜ 0.75% = ₹121.50, ᱪᱮᱛᱟᱱ ᱛᱮ ₹122 ᱨᱟᱣᱩᱱᱰ᱾ ᱢᱩᱴ ᱠᱟᱴᱟᱣ ₹1,202᱾ ᱱᱮᱴ ᱯᱮ ₹14,998 (Rupees Fourteen Thousand Nine Hundred Ninety Eight only)᱾

ᱢᱮᱠᱟᱨ ᱨᱮ ᱪᱮᱫ ᱞᱮᱠᱟ

1. ᱪᱟᱸᱫᱚ ᱨᱮ ᱫᱤᱱ 30 ᱟᱨ ᱯᱮᱰ ᱫᱤᱱ 27 ᱚᱞ ᱢᱮ᱾ ᱥᱞᱤᱯ ᱨᱮ ᱞᱚᱥ ᱚᱯᱷ ᱯᱮ 3 ᱫᱤᱱ ᱯᱨᱤᱱᱴ ᱦᱩᱭᱩᱜᱼᱟ᱾
2. ᱨᱚᱡᱜᱟᱨ ᱴᱟᱠᱟ ᱚᱞ ᱢᱮ (₹9,000, ₹3,600, ₹3,600)᱾ ᱢᱮᱠᱟᱨ ᱞᱚᱥ ᱚᱯᱷ ᱯᱮ ᱞᱟᱹᱜᱤᱫ ᱞᱟᱭᱤᱱ ᱟᱡ ᱛᱮ ᱵᱟᱝ ᱠᱚᱢᱟ, ᱚᱱᱟᱛᱮ ᱦᱚᱨᱟ ᱟᱢ ᱛᱤ ᱨᱮ ᱛᱟᱦᱮᱸᱱᱟ᱾
3. PF, ESI, ᱯᱨᱚᱯᱷᱮᱥᱚᱱᱟᱞ ᱴᱮᱠᱥ ᱟᱨ TDS ᱦᱤᱥᱟᱹᱵ ᱢᱮ ᱚᱛᱟᱭ ᱢᱮ: ᱵᱮᱥᱤᱠ ᱞᱟᱭᱤᱱ ᱟᱨ ᱜᱨᱚᱥ ᱠᱷᱚᱱ ₹1,080 ᱟᱨ ₹122 ᱯᱮᱨᱮᱡᱚᱜᱼᱟ (ᱟᱨ ᱨᱟᱡᱽ ᱟᱨ ᱨᱮᱡᱤᱢ ᱵᱟᱪᱷᱟᱣ ᱞᱮᱱ ᱠᱷᱟᱱ ᱯᱨᱚᱯᱷᱮᱥᱚᱱᱟᱞ ᱴᱮᱠᱥ ᱟᱨ TDS ᱦᱚᱸ)᱾
4. ᱟᱠᱷᱚᱨ ᱛᱮ ᱱᱮᱴ ᱯᱮ ᱟᱢ ᱴᱨᱟᱱᱥᱯᱷᱟᱨ ᱮᱢ ᱴᱟᱠᱟ ᱥᱟᱶ ᱢᱤᱞᱟᱹᱣᱚᱜᱼᱟ ᱥᱮ ᱧᱮᱞ ᱢᱮ᱾

ᱪᱟᱸᱫᱚ ᱨᱮ ᱳᱵᱷᱟᱨᱴᱟᱭᱤᱢ ᱥᱮ ᱵᱚᱱᱟᱥ

ᱚᱱᱟ ᱠᱚ ᱟᱡᱟᱜ ᱨᱚᱡᱜᱟᱨ ᱞᱟᱭᱤᱱ ᱞᱮᱠᱟᱛᱮ ᱥᱮᱞᱮᱫ ᱢᱮ, ᱡᱮᱢᱚᱱ "Overtime 10 hours ₹1,500"᱾ ᱱᱚᱶᱟ ᱛᱮ ᱜᱨᱚᱥ ᱯᱮ ᱵᱟᱹᱲᱛᱤᱭᱚᱜᱼᱟ, ᱚᱱᱟᱛᱮ ESI ᱫᱚᱦᱲᱟ ᱧᱮᱞ ᱢᱮ: ᱚᱠᱛᱚ ᱞᱟᱹᱜᱤᱫ ᱠᱟᱹᱢᱤᱭᱟᱹ ESI ᱨᱮ ᱥᱮᱞᱮᱫ ᱠᱷᱟᱱ, ᱳᱵᱷᱟᱨᱴᱟᱭᱤᱢ ᱨᱮ ᱦᱚᱸ ESI ᱠᱟᱴᱟᱣᱚᱜᱼᱟ᱾ PF ᱟᱭᱢᱟ ᱚᱠᱛᱮ ᱵᱮᱥᱤᱠ + DA ᱨᱮ ᱜᱮ ᱦᱤᱥᱟᱹᱵᱚᱜᱼᱟ, ᱚᱱᱟᱛᱮ ᱳᱵᱷᱟᱨᱴᱟᱭᱤᱢ ᱛᱮ ᱚᱱᱟ ᱵᱟᱝ ᱵᱚᱫᱚᱞᱚᱜᱼᱟ᱾

ᱡᱟᱦᱟᱸ ᱵᱷᱩᱞ ᱟᱭᱢᱟ ᱦᱩᱭᱩᱜᱼᱟ

• ᱞᱚᱥ ᱚᱯᱷ ᱯᱮ ᱛᱟᱦᱮᱸᱱ ᱠᱷᱟᱱ ᱦᱚᱸ ᱯᱩᱨᱟᱹ ᱪᱟᱸᱫᱚ ᱵᱮᱥᱤᱠ ᱨᱮ PF ᱦᱤᱥᱟᱹᱵ᱾
• ESI ᱞᱟᱛᱟᱨ ᱛᱮ ᱨᱟᱣᱩᱱᱰ᱾ ᱱᱚᱶᱟ ᱛᱟᱭᱚᱢ ᱨᱩᱯᱤᱭᱟ ᱦᱟᱹᱵᱤᱡ ᱪᱮᱛᱟᱱ ᱛᱮ ᱨᱟᱣᱩᱱᱰᱚᱜᱼᱟ᱾
• ᱠᱟᱹᱢᱤᱭᱟᱹ ᱨᱮᱱᱟᱜ ᱟᱹᱛᱩᱨ ᱵᱤᱱ ᱢᱤᱫ ᱪᱟᱸᱫᱚ ᱨᱮ ᱢᱟᱨᱟᱝ ᱮᱰᱵᱷᱟᱱᱥ ᱨᱩᱣᱟᱹᱲ ᱟᱹᱜᱩ᱾ ᱥᱟᱞᱟᱭ ᱢᱮ ᱟᱨ ᱟᱡᱟᱜ ᱞᱟᱭᱤᱱ ᱞᱮᱠᱟᱛᱮ ᱩᱫᱩᱜ ᱢᱮ᱾