Bangladesh HR & Labour Law Glossary
20 terms across labour law, tax, compliance, payroll, and identity. Plain-language definitions with cross-references.
Payroll
1pay.bd Disbursement
Bangladesh payment rail used to disburse salaries, vendor payments, and field payouts in BDT.
Festival Bonus — Bangladesh
Statutory or customary bonus paid before major religious festivals, typically equal to one basic wage.
Leave Encashment — Bangladesh
Cash payment for accumulated unused annual leave, payable on separation from service.
Tax
AIT (Advance Income Tax) — Bangladesh
Tax deducted at source on salary payments under the Income Tax Ordinance 1984, remitted monthly by employers to the NBR.
BIN (Business Identification Number)
13-digit VAT registration number issued by the NBR to businesses liable for VAT under the VAT and SD Act 2012.
NBR TIN (Taxpayer Identification Number)
12-digit identifier issued by the National Board of Revenue (NBR) for individuals and entities filing returns in Bangladesh.
TDS (Tax Deducted at Source) — Bangladesh
Withholding tax mechanism that requires the payer to deduct tax before disbursing payments and remit it to the NBR.
Labour Law
Bangladesh Labour Act 2006
The principal statute governing employment, wages, working hours, leave, termination, and worker welfare in Bangladesh.
EOSB (End-of-Service Benefit)
Umbrella term for terminal benefits owed on separation: gratuity, PF, leave encashment, and statutory dues.
EPZ Wage Board
Statutory wage scales for workers in Export Processing Zones, set by the EPZ Workers Welfare Association and Industrial Relations Act 2019.
Gratuity (Bangladesh)
A lump-sum end-of-service payment owed to workers with at least six months' continuous service in eligible establishments.
Provident Fund (PF) — Bangladesh
A mandatory retirement savings scheme funded by employee and employer contributions, governed by the Labour Act and PF Rules.
RMG Minimum Wage (Bangladesh)
The gazetted minimum wage for ready-made garments workers, currently BDT 12,500/month for grade 1 (2023 gazette).
Compliance
BIDA (Bangladesh Investment Development Authority)
The principal authority promoting and facilitating foreign and domestic private investment in Bangladesh.
FD-6 / FD-7 (NGO Affairs Bureau)
Mandatory grant intimation (FD-6) and project approval (FD-7) forms for foreign-funded NGO projects in Bangladesh.
merchant.bd
Bangladesh merchant network used for vendor payments and outlet workforce sync.
NGO Affairs Bureau (NGOAB)
The regulatory body under the Prime Minister's Office overseeing all foreign-funded NGO activity in Bangladesh.
RJSC (Registrar of Joint Stock Companies)
The corporate registry of Bangladesh, where companies, partnerships, and societies are incorporated.