Ministry of Labour Notification S.O. 4710(E) on Bonus Calculation Rules
MINISTRY OF LABOUR AND EMPLOYMENT
NOTIFICATION
New Delhi, the 25th August, 2026
S.O. 4710(E).— In exercise of the powers conferred by sub-section (2) of section 26 of the Code on Wages, 2019 (29 of 2019), the Central Government hereby determines that for the purpose of calculation of the bonus payable under sub-sections (1) and (3) of section 26 of the said Code, where the wage of an employee being eligible for bonus under sub-section (1) of section 26, exceed seven thousand rupees per mensum, the bonus payable to such employee shall be calculated, as if his wage was seven thousand upees per mensum or the minimum wage fixed by the Central Government, whichever is higher.
2. This notification shall be deemed to have come into force on the 21st day of November, 2025.
[F. No. S-33027/5/2026-WB]
DEEPIKA KACHHAL, Jt. Secy.

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