Bonus Act 1965 — Minimum Bonus Calculation Formula aur Employee Rights Guide

Bonus Act Kya Hai — Har Employee Ko Milna Chahiye?

Payment of Bonus Act 1965 ek central labour law hai jo employees ko annual profit-based bonus ka right deta hai. Yeh sirf "goodwill gesture" nahi — statutory right hai. Jab tak employer is Act ke under aata hai, aur aap eligible hain — employer BONUS DENE KE LIYE BOUND HAI.

Important 2026 update: Payment of Bonus Act 1965 ab repealed hai — 21 November 2025 se Code on Wages 2019 (Section 26) statutory bonus regulate karta hai, savings ke saath (purane obligations protected). Rules practically same hain: minimum 8.33%, maximum 20%, ₹21,000/month eligibility ceiling (S.O. 4711(E), 25 August 2026) aur calculation ke liye ₹7,000 ya minimum wage (jo zyada ho) ceiling (S.O. 4710(E)) — dono notifications 21 November 2025 se retroactively effective hain.

Act tab apply karta hai jab establishment mein 20 ya zyada workers hon (kuch states mein 10). Act applicable hone ke baad, bhale hi employer keh de "koi profit nahi tha" — minimum 8.33% bonus toh dena hi padega — ise minimum bonus kehte hain.

Diwali bonus, festival bonus, ya annual bonus — agar employer Act ke under hai toh yeh "bonus" actually minimum bonus ka hissa ho sakta hai, separate nahi.

Eligibility — Kaun Paata Hai Bonus?

Bonus pane ke liye conditions:

• Salary limit: ₹21,000/month tak ke employees eligible hain (S.O. 4711(E), 25 Aug 2026). Isse zyada salary hai — bonus chapter technically apply nahi karta (though employer goodwill bonus de sakta hai)
• Service: Accounting year (April–March) mein minimum 30 working days kaam kiya ho
• Establishment size: 20+ workers (initially new establishments ko 5 saal exempt tha — ab yeh exemption mostly nahi milti)

Contract workers, casual workers, temporary workers — sabko bonus milna chahiye agar ye conditions poori karte hain. Employment type se zyada important hai salary aur service condition.

Bonus Calculation — Formula Kya Hai?

Bonus calculation mein ek ceiling salary hoti hai — ₹7,000/month ya state minimum wage, whichever higher. Bonus is ceiling par calculate hota hai, aapki actual salary par nahi.

Example:

• Aapki salary: ₹18,000/month
• State minimum wage (unskilled): ₹9,000/month (example)
• Bonus calculation base: ₹9,000 (higher of ₹7,000 or minimum wage)
• Minimum bonus (8.33%): ₹9,000 × 12 months × 8.33% = ₹8,997/year

Scenario	Calculation Base	Min Bonus (8.33%)	Max Bonus (20%)
Salary ₹7,000/m, MW ₹6,000	₹7,000	₹7,000×12×8.33% = ₹6,997	₹16,800
Salary ₹12,000/m, MW ₹8,500	₹8,500	₹8,500×12×8.33% = ₹8,496	₹20,400
Salary ₹20,000/m, MW ₹9,000	₹9,000	₹9,000×12×8.33% = ₹8,997	₹21,600

Kab Milna Chahiye Bonus?

Bonus accounting year khatam hone ke 8 months ke andar dena hoga. Accounting year generally April–March hoti hai — toh bonus November tak milna chahiye typically. Diwali ke time companies deti hain — jo coincide karta hai.

Agar bonus nahi mila — toh employee Labour Commissioner ke paas complaint kar sakta hai. Employer par legal action ho sakta hai aur interest ke sath bonus dilaaya ja sakta hai.

Maximum Bonus — 20% Se Zyada Bhi De Sakta Hai Employer?

20% Act ka maximum statutory ceiling hai — iske upar bonus "ex-gratia" hai, legal right nahi. Kuch companies festival bonus, performance bonus, variable pay deti hain jo 20% se zyada hota hai — woh sab employer ki choice hai aur employment contract pe depend karta hai.

Agar employer profit mein hai aur "allocable surplus" zyada hai — toh 8.33% se zyada bonus mila jo 20% tak ja sakta hai. Agar profit nahi hai — minimum 8.33% phir bhi dena hoga.

Kya Employer Bonus Dene Se Mana Kar Sakta Hai?

Employer sirf ek case mein minimum bonus dene se mana kar sakta hai — agar employee fraud, misconduct ya riotous behaviour ka doshi paya gaya ho aur terminate kiya gaya ho. Resignation, retrenchment, retirement — in cases mein bhi pro-rata bonus milna chahiye (jo portion of year kaam kiya).