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Checklist

Statutory Bonus Payment Checklist

Compute and pay statutory bonus correctly under the Payment of Bonus Act and file the required return on time.

STATUTORY BONUS PAYMENT CHECKLIST

For employers covered under the Payment of Bonus Act, 1965.

Applicability

  • ☐ Establishment coverage confirmed (20 or more employees)
  • ☐ Accounting year for bonus computation fixed
  • ☐ Newly set-up establishment exemption period checked

Eligibility

  • ☐ Employees within the wage-eligibility ceiling identified
  • ☐ Minimum 30 working days in the year verified
  • ☐ Disqualifications (fraud / misconduct) considered
  • ☐ Eligible employee list finalised

Computation

  • ☐ Allocable and available surplus computed
  • ☐ Bonus wage-ceiling applied to salaries
  • ☐ Minimum bonus (8.33%) ensured for all eligible
  • ☐ Maximum bonus (20%) cap applied
  • ☐ Set-on / set-off of surplus carried forward

Payment

  • ☐ Bonus paid within 8 months of accounting year end
  • ☐ Payment made through traceable / bank mode
  • ☐ Employee-wise bonus register maintained

Records & Returns

  • ☐ Register of allocable surplus (Form A) maintained
  • ☐ Register of set-on / set-off (Form B) maintained
  • ☐ Register of bonus paid (Form C) maintained
  • ☐ Annual return (Form D) filed with authority

Note: Statutory bonus must be paid within eight months of the close of the accounting year; maintain Forms A, B, C and file Form D to stay compliant.

Before you use it — fill in / check

  • Business/entity
  • Date
  • Responsible person

How to use this template

  1. Read through and replace every [bracketed] or blank placeholder with your actual details.
  2. Delete any clause that doesn't apply and add anything specific to your situation.
  3. Click Print / Save as PDF to download, or Copy text to paste into your letterhead.
  4. Get it signed / stamped / notarised as required, and keep a copy for your records.

This is a general, editable template for convenience only — not legal advice. For anything material, have a professional review it. TaxClue isn't liable for how it's used.