Rule Appendix A Appendix A
- Chapter
- Annexures · Forms and Appendices
- Text as on
- As notified 08 May 2026
AppendixDefined in rule 2(c): appendix means Appendix annexed to these rules A [See rules 22, 23, 27 and 28]
In this AppendixDefined in rule 2(c): appendix means Appendix annexed to these rules, the total amount of bonus equal to 8.33 per cent of the annual salary or wage payable to all the employees is assumed to be Rs. 1,04,167. Accordingly, the maximum bonus to which all the employees are entitled to be paid (twenty per cent of the annual salary or wage of all the employees) would be Rs. 2,50,000.
Year Amount equal to sixty per cent. or Amount payable as bonus Set on or Set Total set on
sixty- off of the year or set
seven per cent., as the case may be, of carried forward off
available surplus allocable as bonus carried
forward
(1) (2) (3) (4) (5) (6)
Rs. Rs. Rs. Rs. Of
1. 1,04,167 (year)
2. 6,35,000
3. 2,20,000 1,04,167** Nil Nil
4. 3,75,000 2,50,000* Set on Set on (2)
5. 1,40,000 2,50,000* 2,50,000* (inclusive of Nil 2,50,000* 30,000 from year-2) 2,50,000* Set on Set on (2) 1,25,000 2,20,000
Set on 2,20,000 (2)
1,25,000 (4)
2,50,000* (inclusive of Nil Set on 1,10,000 from year-2) 1,10,000 (2)
1,25,000 (4)
6. 3,10,000 2,50,000* Set on Set on 60,000 Nil + (2)
1,25,000 (4)
60,000 (6)
7. 1,00,000 2,50,000* (inclusive of Nil Set on 1,25,000 from year-4 and
8. Nil 25,000 from year-6) 35,000 (6) (due to loss) 1,04,167**(inclusive ofSet off Set off (8)
9. 10,000 35,000 from year-6) 69,167 69,167
10. 2,15,000 1,04,167** Set off Set off 94,167 69,167 (8)
94,167 (9)
1,04,167** (after setting Nil Set off (9) off 69,167 from year-8 52,501 and 41,666 from year-9)
* Maximum. + The balance of Rs. 1,10,000 set on from year-2 lapses. ** Minimum