OFFICE REGULATION @

ATTENDANCE

Office Timings
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.

Working hours
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).

Lunch Break
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 firmfs 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 reporting office.

Time Off
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 Partner/Reporting Manager.

PUNCTUALITY

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.

TIME DOCUMENTATION

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 morning.

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 ensure accuracy.

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 Accountfs department.

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.

ATTENDANCE DOCUMENTATION

An attendance register (Muster) is available at the reception in different departments.

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.

LEAVE

Official Holidays: The firm observes 12 gpublic holidaysh 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 holidays.

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 firmfs 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 yearfs 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 Partner/Manager.

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 absence.
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.

Unpaid Leave
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 absence
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 employeefs record during appraisals.

Sick leave
The firmfs 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 mentioned below.

Notification procedure: Failure to notify the firm properly of your reasons for absence may result in loss of benefit and could lead to disciplinary proceedings.

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 necessary thereafter.

Certification Producer : your compliance with these procedures is essential since it will effect your eligibility to discretionary sickness payments.

You must provide the doctorfs certificate for any period of absence exceeding three days consecutively. You should forward this to IHR Department. You must then continue to provide doctorfs 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 firmfs choice.

Payment During Sickness : any kind of sickness which requires you to be hospitalized will be covered by the firmfs 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

LEAVE ENCASHMENT

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 yearfs 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.

DISCIPLINE

Dress
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 firmfs or clientfs 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.

Language
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 Firmfs Resources
We discourage the practice of using the Firmfs 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 to minimum.

Custody of the Firmfs Assets
As an E&Y employee, you are responsible for the care of the Firmfs 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.


TRAVEL REGULATIONS

Local Conveyance
This section refers to travel within the city and extended suburbs of onefs 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 per kilometer).

• 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 / Reporting Manager.

• 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 those errant.

Outstation Travel
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 hotels.

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 Deskh 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.


PAYMENTS

Salaries
Salaries are paid via cheques on the last day of the month or on the first day of the following month.

Reimbursements
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.

Medical Bills
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 year.

Tax Benefits
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.

Attachments
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 to time.

Loans
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.

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