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{"id":758,"date":"2012-01-20T11:10:36","date_gmt":"2012-01-20T11:10:36","guid":{"rendered":"http:\/\/kuno-cpa.co.jp\/india_blog\/%e7%a4%be%e5%93%a1%e3%81%b8%e3%81%ae%e8%a3%9c%e5%84%9f%e7%be%a9%e5%8b%99\/"},"modified":"2021-08-11T18:11:00","modified_gmt":"2021-08-11T18:11:00","slug":"compensation-duty","status":"publish","type":"post","link":"https:\/\/kuno-cpa.co.jp\/india_blog\/compensation-duty\/","title":{"rendered":"\u793e\u54e1\u3078\u306e\u88dc\u511f\u7fa9\u52d9"},"content":{"rendered":"<p class=\"MsoNormal\" style=\"margin: 0mm 0mm 0pt;\"><span style=\"font-family: &quot;\uff2d\uff33 \u660e\u671d&quot;,&quot;serif&quot;; mso-ascii-font-family: Century; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: '\uff2d\uff33 \u660e\u671d'; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Century; mso-hansi-theme-font: minor-latin;\">\u65e5\u672c\u3067\u306f\u52b4\u50cd\u8005\u306b\u5bfe\u3057\u3066\u3001\u696d\u52d9\u306b\u8d77\u56e0\u3057\u305f\u969c\u5bb3\u3084\u6b7b\u4ea1\u306b\u3064\u3044\u3066\u88dc\u511f\u3092\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u305d\u306e\u88dc\u511f\u3092\u88dc\u3046\u305f\u3081\u306e\u6cd5\u5f8b\u3068\u3057\u3066\u52b4\u707d\u304c\u3042\u308a\u307e\u3059\u3002\u4f1a\u793e\u304c\u4e00\u5b9a\u306e\u639b\u3051\u91d1\u3092\u652f\u6255\u3044\u3001\u52b4\u707d\u8a8d\u5b9a\u3055\u308c\u308b\u3068\u56fd\u304b\u3089\u88dc\u511f\u304c\u884c\u308f\u308c\u307e\u3059\u3002<\/span><\/p>\n<p class=\"MsoNormal\" style=\"margin: 0mm 0mm 0pt;\"><span lang=\"EN-US\"><span style=\"font-family: Century;\">&nbsp;<\/span><\/span><\/p>\n<p class=\"MsoNormal\" style=\"margin: 0mm 0mm 0pt;\"><span style=\"font-family: &quot;\uff2d\uff33 \u660e\u671d&quot;,&quot;serif&quot;; mso-ascii-font-family: Century; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: '\uff2d\uff33 \u660e\u671d'; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Century; mso-hansi-theme-font: minor-latin;\">\u30a4\u30f3\u30c9\u306e\u5834\u5408\u306f\u3001\u696d\u52d9\u4e0a\u306e\u969c\u5bb3\u3084\u6b7b\u4ea1\u306b\u5bfe\u3057\u3066\u88dc\u511f\u3059\u3079\u304d\u984d\u3092\u6cd5\u5f8b\u3067\u5b9a\u3081\u3066\u3044\u307e\u3059\u3002<\/span><span lang=\"EN-US\"><span style=\"font-family: Century;\">Employee&rsquo;s Compensation Act 1923 <\/span><\/span><span style=\"font-family: &quot;\uff2d\uff33 \u660e\u671d&quot;,&quot;serif&quot;; mso-ascii-font-family: Century; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: '\uff2d\uff33 \u660e\u671d'; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Century; mso-hansi-theme-font: minor-latin;\">\u3067\u3059\u3002\u88dc\u511f\u984d\u306b\u3064\u3044\u3066\u306f\u7d66\u4e0e\u306e\u4f55\uff05\u3092\u6700\u4f4e\u88dc\u511f\u3068\u3057\u3066\u304a\u308a\u3001\u969c\u5bb3\u306e\u5834\u5408\u306f\u90e8\u4f4d\u3084\u969c\u5bb3\u306e\u7a0b\u5ea6\u306b\u3088\u3063\u3066<\/span><span lang=\"EN-US\"><span style=\"font-family: Century;\">100<\/span><\/span><span style=\"font-family: &quot;\uff2d\uff33 \u660e\u671d&quot;,&quot;serif&quot;; mso-ascii-font-family: Century; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: '\uff2d\uff33 \u660e\u671d'; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Century; mso-hansi-theme-font: minor-latin;\">\uff05\uff5e<\/span><span lang=\"EN-US\"><span style=\"font-family: Century;\">1<\/span><\/span><span style=\"font-family: &quot;\uff2d\uff33 \u660e\u671d&quot;,&quot;serif&quot;; mso-ascii-font-family: Century; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: '\uff2d\uff33 \u660e\u671d'; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Century; mso-hansi-theme-font: minor-latin;\">\uff05\u306b\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u3053\u306e\u6cd5\u5f8b\u306f\u65e5\u672c\u306e\u52b4\u707d\u306e\u3088\u3046\u306a\u4fdd\u967a\u6a5f\u80fd\u3092\u5099\u3048\u3066\u3044\u308b\u3082\u306e\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/span><\/p>\n<p class=\"MsoNormal\" style=\"margin: 0mm 0mm 0pt;\"><span style=\"font-family: &quot;\uff2d\uff33 \u660e\u671d&quot;,&quot;serif&quot;; mso-ascii-font-family: Century; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: '\uff2d\uff33 \u660e\u671d'; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Century; mso-hansi-theme-font: minor-latin;\">\u3000<\/span><\/p>\n<p class=\"MsoNormal\" style=\"margin: 0mm 0mm 0pt;\"><span style=\"font-family: &quot;\uff2d\uff33 \u660e\u671d&quot;,&quot;serif&quot;; mso-ascii-font-family: Century; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: '\uff2d\uff33 \u660e\u671d'; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Century; mso-hansi-theme-font: minor-latin;\">\u5f93\u696d\u54e1\u3078\u306e\u88dc\u511f\u3092\u76ee\u7684\u3068\u3059\u308b\u5225\u306e\u6cd5\u5f8b\u306b\u3001<\/span><span lang=\"EN-US\"><span style=\"font-family: Century;\">Employees&rsquo; State Insurance Act (ESI)<\/span><\/span><span style=\"font-family: &quot;\uff2d\uff33 \u660e\u671d&quot;,&quot;serif&quot;; mso-ascii-font-family: Century; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: '\uff2d\uff33 \u660e\u671d'; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Century; mso-hansi-theme-font: minor-latin;\">\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u306e\u6cd5\u5f8b\u3067\u306f\u696d\u52d9\u4e0a\u306e\u969c\u5bb3\u3084\u6b7b\u4ea1\u3001\u598a\u5a20\u51fa\u7523\u3001\u907a\u65cf\u3078\u306e\u4fdd\u969c\u306a\u3069\u306e\u53d6\u308a\u6c7a\u3081\u304c\u3055\u308c\u3066\u304a\u308a\u3001\u4fdd\u967a\u6a5f\u80fd\u3082\u5099\u3048\u3066\u3044\u307e\u3059\u3002\u3057\u304b\u3057<\/span><span lang=\"EN-US\"><span style=\"font-family: Century;\">ESI<\/span><\/span><span style=\"font-family: &quot;\uff2d\uff33 \u660e\u671d&quot;,&quot;serif&quot;; mso-ascii-font-family: Century; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: '\uff2d\uff33 \u660e\u671d'; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Century; mso-hansi-theme-font: minor-latin;\">\u306e\u5bfe\u8c61\u52b4\u50cd\u8005\u306f\u9650\u3089\u308c\u305f\u7bc4\u56f2\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<p class=\"MsoNormal\" style=\"margin: 0mm 0mm 0pt;\"><span lang=\"EN-US\"><span style=\"font-family: Century;\">&nbsp;<\/span><\/span><\/p>\n<p class=\"MsoNormal\" style=\"margin: 0mm 0mm 0pt;\"><span lang=\"EN-US\"><span style=\"font-family: Century;\">Step1:<\/span><\/span><span style=\"font-family: &quot;\uff2d\uff33 \u660e\u671d&quot;,&quot;serif&quot;; mso-ascii-font-family: Century; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: '\uff2d\uff33 \u660e\u671d'; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Century; mso-hansi-theme-font: minor-latin;\">\u696d\u7a2e\u3001\u793e\u54e1\u6570<\/span><\/p>\n<p class=\"MsoNormal\" style=\"margin: 0mm 0mm 0pt;\"><span style=\"font-family: &quot;\uff2d\uff33 \u660e\u671d&quot;,&quot;serif&quot;; mso-ascii-font-family: Century; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: '\uff2d\uff33 \u660e\u671d'; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Century; mso-hansi-theme-font: minor-latin;\">\u3000\u3000\u3000<\/span><span lang=\"EN-US\"><span style=\"font-family: Century;\">180<\/span><\/span><span style=\"font-family: &quot;\uff2d\uff33 \u660e\u671d&quot;,&quot;serif&quot;; mso-ascii-font-family: Century; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: '\uff2d\uff33 \u660e\u671d'; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Century; mso-hansi-theme-font: minor-latin;\">\u7a2e\u306e\u696d\u7a2e\u3067\u3042\u3063\u3066\u3001\u793e\u54e1<\/span><span lang=\"EN-US\"><span style=\"font-family: Century;\">20<\/span><\/span><span style=\"font-family: &quot;\uff2d\uff33 \u660e\u671d&quot;,&quot;serif&quot;; mso-ascii-font-family: Century; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: '\uff2d\uff33 \u660e\u671d'; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Century; mso-hansi-theme-font: minor-latin;\">\u4eba\u4ee5\u4e0a\uff08\u5dde\u306e\u5b9a\u3081\u306b\u6e96\u62e0\u3057\u3001<\/span><span lang=\"EN-US\"><span style=\"font-family: Century;\">14<\/span><\/span><span style=\"font-family: &quot;\uff2d\uff33 \u660e\u671d&quot;,&quot;serif&quot;; mso-ascii-font-family: Century; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: '\uff2d\uff33 \u660e\u671d'; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Century; mso-hansi-theme-font: minor-latin;\">\u5dde\u306f<\/span><span lang=\"EN-US\"><span style=\"font-family: Century;\">10<\/span><\/span><span style=\"font-family: &quot;\uff2d\uff33 \u660e\u671d&quot;,&quot;serif&quot;; mso-ascii-font-family: Century; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: '\uff2d\uff33 \u660e\u671d'; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Century; mso-hansi-theme-font: minor-latin;\">\u4eba\u4ee5\u4e0a\u3068\u3057<\/span><\/p>\n<p class=\"MsoNormal\" style=\"text-indent: 31.5pt; margin: 0mm 0mm 0pt; mso-char-indent-count: 3.0;\"><span style=\"font-family: &quot;\uff2d\uff33 \u660e\u671d&quot;,&quot;serif&quot;; mso-ascii-font-family: Century; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: '\uff2d\uff33 \u660e\u671d'; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Century; mso-hansi-theme-font: minor-latin;\">\u3066\u3044\u308b\uff09<\/span><\/p>\n<p class=\"MsoNormal\" style=\"margin: 0mm 0mm 0pt;\"><span lang=\"EN-US\"><span style=\"font-family: Century;\">Step2:<\/span><\/span><span style=\"font-family: &quot;\uff2d\uff33 \u660e\u671d&quot;,&quot;serif&quot;; mso-ascii-font-family: Century; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: '\uff2d\uff33 \u660e\u671d'; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Century; mso-hansi-theme-font: minor-latin;\">\u6708\u53ce<\/span><span lang=\"EN-US\"><span style=\"font-family: Century;\">6,500Rs<\/span><\/span><span style=\"font-family: &quot;\uff2d\uff33 \u660e\u671d&quot;,&quot;serif&quot;; mso-ascii-font-family: Century; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: '\uff2d\uff33 \u660e\u671d'; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Century; mso-hansi-theme-font: minor-latin;\">\u672a\u6e80<\/span><\/p>\n<p class=\"MsoNormal\" style=\"margin: 0mm 0mm 0pt;\"><span lang=\"EN-US\"><span style=\"font-family: Century;\">&nbsp;<\/span><\/span><\/p>\n<p class=\"MsoNormal\" style=\"margin: 0mm 0mm 0pt;\"><span lang=\"EN-US\"><span style=\"font-family: Century;\">Step2<\/span><\/span><span style=\"font-family: &quot;\uff2d\uff33 \u660e\u671d&quot;,&quot;serif&quot;; mso-ascii-font-family: Century; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: '\uff2d\uff33 \u660e\u671d'; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Century; mso-hansi-theme-font: minor-latin;\">\u307e\u3067\u6e80\u305f\u3057\u305f\u52b4\u50cd\u8005\u306f<\/span><span lang=\"EN-US\"><span style=\"font-family: Century;\">ESI<\/span><\/span><span style=\"font-family: &quot;\uff2d\uff33 \u660e\u671d&quot;,&quot;serif&quot;; mso-ascii-font-family: Century; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: '\uff2d\uff33 \u660e\u671d'; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Century; mso-hansi-theme-font: minor-latin;\">\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002\u9006\u306b\u6e80\u305f\u3057\u3066\u3044\u306a\u3044\u52b4\u50cd\u8005\u306f<\/span><span lang=\"EN-US\"><span style=\"font-family: Century;\">ESI<\/span><\/span><span style=\"font-family: &quot;\uff2d\uff33 \u660e\u671d&quot;,&quot;serif&quot;; mso-ascii-font-family: Century; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: '\uff2d\uff33 \u660e\u671d'; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Century; mso-hansi-theme-font: minor-latin;\">\u306b<\/span><\/p>\n<p class=\"MsoNormal\" style=\"margin: 0mm 0mm 0pt;\"><span style=\"font-family: &quot;\uff2d\uff33 \u660e\u671d&quot;,&quot;serif&quot;; mso-ascii-font-family: Century; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: '\uff2d\uff33 \u660e\u671d'; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Century; mso-hansi-theme-font: minor-latin;\">\u52a0\u5165\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u305b\u3093\u3002<\/span><\/p>\n<p class=\"MsoNormal\" style=\"margin: 0mm 0mm 0pt;\"><span lang=\"EN-US\"><span style=\"font-family: Century;\">&nbsp;<\/span><\/span><\/p>\n<p class=\"MsoNormal\" style=\"margin: 0mm 0mm 0pt;\"><span style=\"font-family: &quot;\uff2d\uff33 \u660e\u671d&quot;,&quot;serif&quot;; mso-ascii-font-family: Century; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: '\uff2d\uff33 \u660e\u671d'; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Century; mso-hansi-theme-font: minor-latin;\">\u3057\u305f\u304c\u3063\u3066\u3001<\/span><span lang=\"EN-US\"><span style=\"font-family: Century;\">ESI<\/span><\/span><span style=\"font-family: &quot;\uff2d\uff33 \u660e\u671d&quot;,&quot;serif&quot;; mso-ascii-font-family: Century; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: '\uff2d\uff33 \u660e\u671d'; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Century; mso-hansi-theme-font: minor-latin;\">\u52a0\u5165\u52b4\u50cd\u8005\u4ee5\u5916\u306e\u52b4\u50cd\u8005\u3078\u5bfe\u3057\u3066\u306f\u3001\u56fd\u306e\u4fdd\u969c\u304c\u306a\u3044\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u3067\u3059\u304c\u3001\u696d\u52d9\u4e0a\u306e\u969c\u5bb3\u3084\u6b7b\u4ea1\u306b\u5bfe\u3057\u3066\u306f\u88dc\u511f\u304c\u5fc5\u8981\u3067\u3042\u308a\u3001\u305d\u306e\u8ca0\u62c5\u306f\u4f1a\u793e\u306b\u3068<a name=\"_GoBack\"><\/a>\u3063\u3066\u8efd\u3044\u3082\u306e\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u305d\u306e\u5834\u5408\u306f\u3001\u6c11\u9593\u306e\u4fdd\u967a\u4f1a\u793e\u304c\u8ca9\u58f2\u3057\u3066\u3044\u308b\u4fdd\u967a\u306b\u52a0\u5165\u3057\u88dc\u511f\u30ea\u30b9\u30af\u3092\u8efd\u6e1b\u3059\u308b\u306a\u3069\u306e\u5bfe\u7b56\u304c\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/span><\/p>\n<p class=\"MsoNormal\" style=\"margin: 0mm 0mm 0pt;\"><span style=\"font-family: &quot;\uff2d\uff33 \u660e\u671d&quot;,&quot;serif&quot;; 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