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Core Purpose

The Central Government determines the method for calculating bonus payable under sub-sections (1) and (3) of section 26 of the Code on Wages, 2019, for employees whose wages exceed seven thousand rupees per mensum.

Detailed Summary

The Ministry of Labour and Employment, through Notification S.O. 4710(E) dated August 25, 2026, in exercise of powers conferred by sub-section (2) of section 26 of the Code on Wages, 2019 (29 of 2019), has determined a revised method for bonus calculation. For employees eligible for bonus under sub-section (1) of section 26, if their wage exceeds seven thousand rupees per mensum, the bonus payable shall be calculated based on the higher of seven thousand rupees per mensum or the minimum wage fixed by the Central Government. This notification is deemed to have come into force on the 21st day of November, 2025, and was signed by Deepika Kachhal, Joint Secretary.

Full Text

REGD. No. D. L.-33004/99 The Gazette of India CG-DL-E-25082026-275741 EXTRAORDINARY PART II-Section 3-Sub-section (ii) PUBLISHED BY AUTHORITY No. 4525] NEW DELHI, TUESDAY, AUGUST 25, 2026/BHADRA 3, 1948 THE GAZETTE OF INDIA: EXTRAORDINARY 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 rupees 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. Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054. SARVESH KUMAR

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