Payment of Bonus Act

Payment of Bonus Act, 1965 handled cleanly — allocable and available surplus calculation, statutory minimum (8.33%) and maximum (20%) bonus determination, registers, and the annual return in Form D.

Cadence

Annual + one-off computation

Ideal for

Establishments employing 20 or more people, where eligible employees draw wages up to ₹21,000/month under the Act.

Scope of work

What we cover, line by line.

Every retainer starts with a written scope agreed with you. This is the standard baseline — trimmed or extended as your situation calls for.

01
Eligibility & salary-cap determination per employee
02
Allocable surplus and available surplus computation
03
Set-on / set-off computation carried forward year-on-year
04
Statutory minimum (8.33%) and maximum (20%) bonus payable
05
Form A, B, C — bonus registers
06
Form D — annual return, filed with the labour authority
07
Bonus disbursement statement and payslip integration

Outcomes

What you should see.

Bonus paid within the statutory window (within 8 months of year-end)

Registers held current for any inspection

Annual return closed cleanly, before due date

Take the next step

Tell us about your setup — we'll write back with a scope and cadence.

Enquire about Payment of Bonus Act

Gratuity & Full-and-Final Settlement

HR Advisory & Policy