Due Dates Statutory Bonus Payment
Statutory Bonus Payment
Payment of Bonus Act 1965 s.19
Bonus must be paid within 8 months from the close of the accounting year (typically by 30 November for FY ending 31 March).
Due dates and late fees
| FY | Due Date | Late Fee | Note |
|---|---|---|---|
| FY 2024-25 | 30 November 2025 | s.28 Bonus Act: imprisonment up to 6 months or fine up to ₹1,000 | Bonus payable to employees earning up to ₹21,000/month; calculated at 8.33% minimum, 20% maximum of salary. |
| FY 2025-26Current | 30 November 2026 | s.28 Bonus Act | |
| FY 2026-27 | 30 November 2027 | s.28 Bonus Act |
FY-specific notes
FY 2024-25: Bonus payable to employees earning up to ₹21,000/month; calculated at 8.33% minimum, 20% maximum of salary.
⚠ VERIFY
The ₹21,000 wage ceiling for eligibility has been the operative figure since 2015 amendment — confirm no revision. The ₹7,000/minimum-wage cap for calculation base is separate.