The Firm encourages a five-day work week for its professional
employers with week-ends off. However, the office is open on
Saturdays and you may attend work if you feel the need to and/or
when required to by your Reporting Manager. Articled trainees would
be required to work as per the ICAI rules and regulations.
The normal working hours from Monday to Friday are 09:30 a.m. to
05:30 p.m. with half hour lunch break (see 1.13 below).
The official Lunch Break is between 1.: 00 p.m. to 1:30 p.m. Lunch
break is taken during the specified time. In are circumstances when
you need to break for lunch at a different time, you may do so in a
considerate manner such that visitors to the office and/or your
colleagues are not inconvenienced in any way.
Professional staff working at client locations will need to observe
the clients working hours and lunch break.
All employees working outside the firmfs offices must inform their
Reporting Manager of their work location(s) and contact telephone
numbers in advance. Any change in work location and/or contact
numbers, must also be communicated in advance by you to your
Reporting Manager and to the Receptionist of your reporting office.
Reporting Managers will provide contact details (in writing) of
their team members, on a weekly basis, to the Receptionist of the
Occasionally you may require to take some time off during the course
of the working day or you may wish to leave a little early. Whenever
you feel the need to do so, please obtain prior permission of your
Your integrity in being punctual is a quality that is highly valued
by the Firm. If you expect to be late in arriving at work in the
morning or in returning to work after lunch, you are required to
inform the office or your reporting manager at your place of work.
If you expect to report late for work in the morning, for more than
two days in a row(say on account of a training program or medical
visits etc.), then please ensure that you get prior approval from
your Partner/Reporting Manager.
Unauthorized delay; Professional staff have no grace period
whatsoever, in the reporting time. However, owing to the pressures
of travel or other circumstances, it is possible that you may
occasionally be delayed I arriving at work. The firm believes that
its people take punctuality as a personal responsibility and is
therefore willing to make occasional allowances for late arrival.
However, a serious view will be taken of those employees who are
habitual late comers and leave or salary may be deducted for
habitual late arrival.
In professional services firms such as ours, fees earned are largely
based on the actual number of hours worked to serve clients.
Accurate recording of time spent is thereof the most important
feature of our costing system. The medium for recording time is the
Time Sheets which are to be filled on a monthly basis.
All professional staff in business groups, at levels of Articled
trainees and above, are required to complete the Time Sheets.
Support Staff, Accounts and Administration Staff are not required to
till time sheets. These staff however will be required to sign on
the attendance register on a dairy basis, on arrival at office each
All professional staff salaries will be given only when time sheets
are submitted to the accounts department on time. Though time sheets
are given on a monthly basis, it is always advisable that these are
filled up on daily basis or at least once in two days. This will
help in filling up the time sheets diligently and diligence will
Monthly tile sheets must be completed and submitted to the Accounts
department by the 5th of the following month. This date will apply
even when you are touring if you are on an outstation assignment or
away from the office, please fax your time statements to the
Accounts dept. Salary for the month and reimbursements may be
delayed if Time sheets of the previous month are not received by The
For time statements that are faxed, kindly use black ink to fill the
form. Also retain your fax acknowledgement and follow up the
transmission with a telephone to confirm receipt. Finally, make sure
that a copy of the statement is mailed to Accounts.
Use of photocopies of Time sheet forms is discouraged. Please ensure
that you are adequately stocked with forms. In the event that you
need to use a photocopy, please ensure that it is legible.
Statements filled in pencil (Lead) will not be valid.
An attendance register (Muster) is available at the reception in
Each day as you arrived at work, please ensure that you sign against
your name in the Muster. Muster entries should be made in a daily
basis and not in one sitting for several days.
A serious view will be taken if the Muster is defaced or incorrect
data is recorded in it.
The Internal Human Resource (IHR) department is responsible for the
maintenance of the Muster and is the only authorized body to
add/delete names and/or title its columns Non-IHR personnel are not
authorized to edit the Muster.
For support staff only: Personnel arriving more than 10 minutes
beyond the start time (normal or alternate days as the case may
be)may be marked late. The first three late marks in a given
calendar month may result in a deduction of half a day from the
employees leave balance. Subsequently, for every two late marks half
a day may be deducted.
Official Holidays: The firm observes 12 gpublic holidaysh each year.
The list of these official holidays is announced in the last week of
December for the following year. This list is available at each
office reception and also affixed to the inside cover of the Muster.
However, different locations may have different lists of public
Paid Leave: The firm considers it important that you take annual
leave to rest, relax, unwind etc. and come back to work rejuvenated.
Therefore, all employees are entitled to 30 days paid-leave on an
annual basis. Paid-leave is leave that is earned by you. When you
avail earned leave you are deemed to be at work and therefore, you
continue to accrue leave. However, if you avail more leave than is
accrued to you, then you will be deemed to be on leave-without-pay,
and you will not earn any leave during this period.
Every year, on 1st January, the leave earned by you over the
previous year will be credited to your leave record after making
adjustments for leave availed.
Employees may utilize leave on an advance basis subject to a written
approval by the Reporting Partner or head of department.
It is the firmfs policy is that not more than 60 days leave will be
carried forward from year to year. This means that on January 1, of
a year the maximum leave you can have to your credit is: 60 days
carried forward leave and the current yearfs entitlement of 30 days,
making it a total 90 days. Any excess leave to your credit will
lapse and be stricken off the leave accumulated by you is not in
excess of 60days.
To avail of leave, you must collect your leave application from IHR,
till in your request and obtain approval from your Reporting
The annual leave entitlement could be different for each location.
Any leave for more than a week will be considered as long leave and
has to be planned at least a month before. Leave for more than a
week has to be planned two months in advance, with your Reporting
Partner /Manager, this will help prevent disruption in work in your
Failure to attend work for any reason(s), including those beyond the
control of the employee will be considered as Leave.
Study leave for Articled trainees will be as per the norms of the
Institute of Chartered Accountants of India.
If you take unpaid leave and the time you are away does not exceed
four weeks, it will not effect continuous service for contractual
purposes. A longer period of unpaid leave will however, break your
continuity of service, unless you have agreement to the contrary
with your reporting partner or you have a specific reason to go for
unpaid leave which has been discussed and decided mutually between
you and your reporting partner.
Unauthorized leave could lead to deduction of salary and /or
deduction of accumulated leave from the concerned employee. This
will also be reflected on the employeefs record during appraisals.
The firmfs policy is to treat employees who are absent through
illness in a fair and reasonable manner and, provided that certain
conditions are met, to reduce concern regarding his/her continued
employment and salary. In return we expect individuals to act
responsibly regarding absences and to follow the procedures
Notification procedure: Failure to notify the firm properly of your
reasons for absence may result in loss of benefit and could lead to
First day of absence
As early as possible on your first day of absence, contact the
appropriate person in your office advising him/her of the reason for
your absence and when you expect to return to work.
Please remember that the firm may become concerned for your safely
and welfare if we do not know the reason for your absence. It may
also be necessary to reschedule your work or provide cover for your
position. If you are unable to contact office yourself, kindly
arrange someone to do so on your behalf.
Absence exceeding three days
On your forth day of absence, inform your department of your
progress and expected return date, and provide regular updates as
Certification Producer : your compliance with these procedures is
essential since it will effect your eligibility to discretionary
You must provide the doctorfs certificate for any period of absence
exceeding three days consecutively. You should forward this to IHR
Department. You must then continue to provide doctorfs certificates
to cover your absence until you return to work..
On your return to work you must complete the Sick leave application
form for the entire period of your leave.
Additional Medical Evidence : in case of persistent or prolonged
absence where an injury or illness may affect your ability to
continue working, the firm may require further medical evidence. You
may, therefore, be required to give your approval to allow the firm
to contact your doctor for a medical report. Alternatively you may
be required to give your consent to undergo an examination with a
medical adviser of the firmfs choice.
Payment During Sickness : any kind of sickness which requires you to
be hospitalized will be covered by the firmfs Group Mediclaim
Scheme, the details of which are available with the IHR Department.
Please note that any leave taken of whatever nature is to be
adjusted against your total leave balance. If your absence on
account of sickness goes beyond the total number of leave in your
credit, then salary will e deducted @ of your cost to firm per day
for the days in excess of the total leave available for you
Earned Leave may not be encashed except at the time of fuli-and
final settlement i.e. at the time of termination of service. We
permit employee to encash leave up to 60 days plus the balance of
leave they have of the current yearfs entitlement.
Leave encashment, is based on cost to firm.
For encashment of leave it is very necessary that you systematically
fill up the leave application forms and send it to IHR after getting
them approved and sanctioned by your reporting manager / partner. If
at the time of termination any discrepancy is found in the leave
records due to the non submission of leave application then
encashment may not be allowed. You may refer to the annexture for a
copy of the Leave Application Form.
OVERTIME OR TIME-IN-LIEU
It is the duly of all staff members to ensure that their respective
duties are completed to the satisfaction of their seniors. In this
regards therefore no compensation is made for working beyond the
normal working hours on any day. Professional staff are adequately
compensated through the salaries for all such vagaries. However
keeping in mind the hardship this might cause to support staff when
they are needed to work late, overtime payments are permissile to
such staff at the level of executive and below. Executive
secretaries are not covered such staff at the level of executive and
below. Executive secretaries are not covered under this category.
Covered staff will be paid overtime @ double of the single day
salary per hour. The salary for this purpose would include Basic +
HRA. For the purpose of calculating overtime, the period taken
account of shall commence from 18:30 hours.
The salary payment on Saturdays is also meant for support staff
specified above. On Saturdays the support staff will be paid on oer
hours basis at the rate of single day salary per hour.
Overtime is paid to help staff arrangement to return back to their
residence and also to cover for shack expenses. Hence no additional
payments on account of conveyance / snacks shall additionally be
reimbursed for working overtime.
As an E&Y employee, you must dress in a manner suited to the firm.
The dress code at office and client locations is formal for men and
women,. E&Y men are required to sport ties but suits are not
required. On weekends office wear is informal.
Whether you work as an employee, article or trainee, you are
expected to deport yourself in a manner that will uphold the
digntyof the firm, whether at client locations or in our own offices
or at social functions with clients.
Use of Offensive / Addictive Substances
You must not smoke in the firmfs or clientfs offices, except in
designated smoking rooms / areas, (if any). Chewing pan / tabacco
during office hours and / or when meeting clients is also not
permitted. Drug abuse is an offense under the Indian Penal Code.
Indian being a country of diverse languages and cultures, conversing
the vernacular could result in exclusion of others. It is with a
view to promote inclusion and sensitivity, that English has been
made the standard of communication in E&Y India. You may, therefore
please communicate in English, except on personal calls or when
talking in homogeneous groups that speak a particular vernacular
tongue or when conversing with peons.
Non-official Use of the Firmfs Resources
We discourage the practice of using the Firmfs resources (office
automation, phones, courier, stationery etc.) for any personal
purpose. If in the rare circumstance, you need to use these
resources then please obtain prior approval from your Partner /
Reporting Manager. Such use muse be duly recorded and paid for. It
is your responsibility to ensure that the Accounts department is
informed about the necessary salary deductions. Personal phone
calls/faxes to local numbers need not be paid for but should be kept
Custody of the Firmfs Assets
As an E&Y employee, you are responsible for the care of the Firmfs
assets. Moreover, some employees are given custody of assets such as
lap-top computers, cars etc.; these are to be returned your Partner
/ Reporting Manager before proceeding on leave. You will be liable
to compensate at replacement value, for damage / loss / theft of any
items under your custody.
This section refers to travel within the city and extended suburbs
of onefs reporting location for official purposes.
Conveyance to / from office to residence for employees (including
Articles) at all leaves will not be at the expense of the Firm.
Those who attend office on Saturdays will also be not paid
conveyance to / from office to residence.
For all other client related travel within the city which is at the
expense of the firm, you may choose your own mode of local
conveyance based on the principles of economy, comfort and distance
/ time as per guidelines given below:
• When more than one person are travelling together to the same
destination or to destinations in close proximity to each other, and
if the cost of traveling (together) in one taxi is lower that the
cumulative cost of auto rickshaw then taxi may be chosen as the
means of travel.
• When more than one person travels to the same destination then
they must plan their travel schedules so as to make the journey
together and can go in one taxi.
• However the above notwithstanding, whenever a client offers to
arrange for the transport, it should be used.
• When public means of conveyance are cumbersome on account of
luggage (such as heavy or large files etc.) then taxis may be used.
In case where the local travel is not on account of a client but
otherwise is for official purpose, then in that case the employees
using their own conveyance and those using public conveyance will
follow the following guidelines:
• Those using their two wheeler may claim auto fare to and from, at
the rate specified from time to time.
• Those employees using their four wheelers may claim the fuel
expenses @ specified fy the partners (Currently the rate is Rs. 3.50
• Employees leaving office (or place of work) after 08:30 p.m. may
use a taxi to their residence with prior approval of their Partner /
• Prior written approval of the Reporting Partner is required for
travel by private taxis (rented car) for employees at all levels.
The above are not entitlements but privileges that are offered with
the comfort of employees in mind. Any person who travels by
relatively cheaper means of transport (say auto-rickshaw) and claims
reimbursement for a more expensive means (say taxi), will be
considered to have abused the privilege. If these privileges are
abused then they will be withdrawn and action will be taken against
The firm permits all employees at levels of Manager and above to
travel by air A(Y class only) and stay in single rooms at three star
If you are at a level of Assistant Manager or below, wherever
journey by train normally requires six hours or more, you may travel
by air (Y class). In other situations, you are entitled to II AC
Train travel. Stay will be at three star or equivalent hotels.
Reservations of all tickets and hotel rooms should be done through
the gTravel Deskh at the Administration department. Only those
requests on a duly approved Travel Requisition Authorization (TRA)
will be complied with The TRA can be found in the annexure.
Any advances take by you on account of travel should be settled upon
return to the reporting location within 10 days, otherwise they will
be deducted from the salary of that month. It is mandatory to submit
the Time & Expense Statement for this purpose. You fill find a copy
of the Time & Expense Statement in the annexure.
Any deviation(s) from above regulations will require the approval of
the Reporting Partner or head of department, as the case may be,
Whenever the client offers to provide accommodation, you must accept
and avail of the same.
During non-client related, outstation travel, if you prefer to make
your own accommodation arrangements, then the firm will allow you Rs.
500 day to meet the out of pocket expenses.
Salaries are paid via cheques on the last day of the month or on the
first day of the following month.
You may claim reimbursements related to Medical, LTA, Conveyance or
any other kind of official expenses by submitting them between the
1st to 10th of every month. However, these reimbursements must have
been approved by your respective Partner / Reporting Managers. The
payments will be made, provided the Time Sheets have been duly
submitted, during the 15th to 25th of the month.
You may claim your medical expenses as per limits by providing the
original bills. Any balance amount which has not been claimed by you
till March 31st of the year will be carried forward to next year.
House Rent Allowance
House Rent is allowed upto 50 % of the Basic salary. You must
present your house rent receipts to the IHR by February 15 of each
For savings, investments etc. all staff must record details of such
intent in the IT Declaration Form which will be provided to you by
IHR. To avail of this benefit, you must provide evidence of
investments, loans etc. by February 15 of each year, failing which
full tax deduction shall be made as applicable.
You must attach original bills and other evidence with any request
for expense reimbursement.
Payment Timings will be as announced by the Accounts dept. from time
Requests for loans requires to meet any emergencies may be granted
on a case-to-case basis. These will not exceed three months net
salary or Rs. 50,000 whichever is less and will have to be repaid
over the subsequent twelve month period. Loan requests will not be
granted if previous loans (if any) have not been fully repaid.