22 II.—PRIVATE FIRMS AND COMPANIES. thus credited for provident purposes is usually one-half.( a ) In a few cases( b ) the provident fund is supplemented, or even entirely supported, by sums representing the bonus due to employees who have not fulfilled certain conditions to entitle them to participate individually. Purposes to which Provident Funds are applied. Provident schemes may generally be divided into two classes, viz. : (1) those in which a common fund is established for the benefit of employees, and (2) those in which separate amounts are credited to individual employees. In the case of (1) the purposes include provision for the necessities arising from sick ness, old age, disablement, and death, and also, in the case of female employees, for a marriage dowry. Instances of schemes making provision for sick allowances are Nos. 5, 9, 25, and 43. Provision for the payment of superannuation grants is made' by Nos. 9 and 25. Provision is made against disablement by No. 9 and for the payment of a sum on the death of the participant by Nos. 5, 9, and 25. Provision for marriage is made in the case of female employees by Nos. 5 and 35. In cases where the deferred bonus is the individual property of employees, definite provision is made in some instances for the payment of the amount accumu lated on the attainment of a certain age(°) or after a certain period of service^); while it is provided in other instances( 0 ) that the deferred bonus may only be withdrawn in special approved cir cumstances. In the case of No. 30 the money set aside is for a sick club, the balance at the end of each year being distributed among the employees. Some gas companies, while not retaining the “withdrawable” half of the bonus (see p. 63) for definite provident purposes, try to ensure that it shall be so retained by warning employees against regularly withdrawing this half; some companies( f ) say that if employees do not save their bonuses as intended they will be removed from the list of participants’, while othersfo) say that breach of this rule may lead to their profit- sharing schemes being discontinued. ( a ) One-half in the case of Nos. 5, 11, 20, 24, 39, 41, 55, 82, 93, 96, 98, 99, 105, 107, 108, 111, 123, 132. In the case of No. 23, the proportion is two-thirds, while it is one-third in the case of No. 29, one quarter in the case of No. 30, and one-tenth in the case of No. 49. In the oase of No. 91 the whole of the bonus is to be regarded as held for provident purposes after a £10 share in the under taking has been purchased by bonuses. ( b ) See rules applying to Nos. 25 (pp. 36-38), 49 (pp. 49-52), and 78 (pp. 46-49). In the case of No. 43 the provident fund is accumulated from the bonuses due to employees with less than 12 months’ service, or who leave before the expiration of the year for which the bonus accrued ; while with No. 87 the bonus due to employees who leave during the year is credited to a Sick Fund. The provident fund is supplemented by the bonuses due to casual hands in the case of No. 5. (°) This varies from 55 in the case of No. 37, 60 for men and 55 for women in the case of No. 30, 60 in the case of Nos. 29 and 41, to 65 in the case of No. 23, and 70 in the case of No. 20. No age-limit is laid down by No. 11, money being paid when employee is considered pensionable. ( a ) Defined as 25 years by Nos. 20, 23, 39, and 30 years by No. 29. (") Nos. 5, 24, 27, 55, 91,' 108, 132. ( f ) Nos. 82, 93, 105, 107.