Statutory Bonus Calculator FY2025-26 · Code on Wages · ElevHR
⏰ FY2025-26 statutory bonus must be credited by 30 Nov 2026 · — days left · Early-bird kit price ends 25 Oct
✦ First bonus year under the Code on Wages

Calculate FY2025-26 bonus the way the new law requires.

The Payment of Bonus Act was repealed on 21 Nov 2025. This year's bonus is split across two laws, a new wages definition and the August 2026 notifications. Most payroll systems still run the old logic. This Excel calculator handles every rule, employee by employee and month by month.

  • Split year handled: old Act to 20 Nov 2025, Code on Wages from 21 Nov
  • ₹21,000 eligibility and ₹7,000-or-minimum-wage ceiling (S.O. 4711 & 4710)
  • New s.2(y) wages definition with the 50% rule, plus a Wage Builder
  • Up to 500 employees · one-page bonus statement per employee
₹199Excel calculator · instant download
Get the Bonus Calculator @ ₹199 →

At checkout, tick the add-on to get the complete Bonus Compliance Kit for +₹400. Kit total ₹599.

Bonus payment deadline
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Early-bird kit price ends
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Statutory_Bonus_Calculator_FY2025-26.xlsxSummary
Start HereSummarySetupWages DefinitionEmployeesCalculation
Employees entered8
Eligible employees5
Declared bonus %8.333%
Total calculation wage — eligible₹4,64,767
TOTAL BONUS PAYABLE₹38,730
Minimum wage basis after 21 Nov 2025Central MW
Impact if the other basis applied₹906
Payment deadline30-Nov-2026
Sample data shown. Replace the example employees with yours.
Actual figures from the calculator's sample file
2 lawsSplit year calculated month by month
500Employees per file
7 toolsIn the complete kit
20+ yrsIndian labour law expertise
Why this year is different

Last year's bonus sheet will get this year wrong

Four changes hit FY2025-26 bonus at once. Each one can underpay someone or leave out an eligible employee.

Payment of Bonus Act, 1965
Code on Wages from 21 Nov 2025

One accounting year, two laws. November alone is split 20:10 between them.

Basic + DA
All pay, minus exclusions, plus the 50% rule

Special allowance now counts as wages. Some employees move out of eligibility, others move in.

₹7,000 or scheduled MW
₹7,000 or Central minimum wage

S.O. 4710(E) changes the calculation ceiling from 21 Nov 2025, backdated.

1-year claim window
3 years + up to 10× compensation

Unpaid bonus can now be claimed for 3 years, with compensation of up to 10 times the claim.

The ₹199 calculator

Put your employees in. Get the right bonus out.

  • 1
    Set up onceBonus %, minimum wages for both periods, and the Central or State basis. Yellow cells only.
  • 2
    Check what counts as wagesThe Wages Definition sheet maps every component to s.2(y). The Wage Builder runs the 50% test for you.
  • 3
    Paste employeesMonth-wise wages, days worked, joining and leaving dates, and disqualifications.
  • 4
    Read the resultBonus per employee, eligibility with reasons, department totals, the cost of the Central vs State choice, and days left to pay.
  • 5
    Print bonus statementsType an employee ID to get a one-page month-by-month breakdown.
Split-year worked example from the kit

From the kit: the split-year worked example, calculated both ways

Add at checkout

Make it a complete bonus compliance system

Calculating bonus is step one. Proving you paid it correctly is what protects you in an inspection or claim. Tick the add-on at checkout to get six more tools.

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Yes, add the complete Bonus Compliance Kit for ₹400 moreEarly bird

This is the tick box you'll see on the checkout page. Everything below is delivered with your calculator.

01

Allocable Surplus & Set-on/Set-off Workbook

From your P&L to gross profit, available surplus (s.33) and allocable surplus (67% or 60%). A 4-year set-on/set-off ledger that uses the oldest balances first and tells you the bonus % to declare.

Excel
₹249value
02

Bonus Register & Payment Tracker

Register with s.37 and s.38 adjustments, TDS, UTR numbers and automatic Paid / Pending / OVERDUE status. The dashboard shows what's paid, what's left and days to the deadline.

Excel
₹149value
03

7 Ready-to-Issue Letter Templates

Bonus notice, employee bonus letter, ineligibility letter, s.29 show-cause and order, reply to the Inspector-cum-Facilitator, contractor compliance letter, and s.39 extension application.

Word (editable)
₹199value
04

Non-Compliance Exposure Calculator

Puts a rupee figure on getting it wrong: claim, compensation, fines, liability of persons in charge. Best, likely and worst case side by side.

Excel
₹149value
05

Legal Implications of Non-Compliance

A 15-page guide covering the ten mistakes that create liability, claims, penalties, personal liability, composition, contract labour, a defence-file checklist and ten steps before 30 Nov.

PDF · 15 pages
₹299value
06

S.O. 4710 & 4711 Explainer, Checklist & FAQs

The August 2026 notifications in plain English, the State-sphere question, a 37-point compliance checklist and 18 FAQs HR teams are asking right now.

PDF · 10 pages
₹149value
Legal Implications guide cover

Legal Implications guide

S.O. 4710 & 4711 Explainer cover

S.O. 4710 & 4711 Explainer

Statutory Bonus Calculator FY2025-26₹199
6 compliance tools (above)₹1,194
Total value₹1,393
Calculator + kit add-onEarly bird₹599
Pay ₹199 for the calculator, then tick the add-on (₹400) on the checkout page. Early-bird add-on price ends 25 Oct, 11:59 PM IST. Instant digital delivery.
Get the Calculator @ ₹199 →

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The cost of getting it wrong

Underpaid bonus is now expensive

Under the Code on Wages, a shortfall isn't just arrears. It's a claim with a multiplier, a fine, and names on a complaint.

10×

Compensation on the claim

On top of the bonus found due, the authority can order compensation of up to ten times the claim (s.45).

3 yrs

Claim window

Employees, their union or an Inspector-cum-Facilitator can claim for three years, up from one year under the old Act.

₹50K

Fine per offence

For paying less than due (s.54). After a conviction, a repeat within five years risks imprisonment of up to 3 months. Persons in charge can be prosecuted too (s.55).

Worked example from the Legal Implications guide

A worked example from the kit

₹4.5 lakh of bonus unpaid for two years. If you pay and compound early, the cost is close to the bonus itself. If a claim goes against you with the maximum compensation, it can approach 12 times the amount held back.

The Exposure Calculator runs the same numbers for your own situation.

Get it right for ₹199 →
Who it's for

Built for the people who sign off bonus

👔

HR Heads & CHROs

Who need a defensible computation they can put in front of management, auditors and the union.

🧾

Payroll Teams

Whose systems still run the 1965 Act logic and need a check before money goes out.

🏭

Factories & SMEs

With 20+ employees and contract labour, where the principal employer carries the risk.

⚖️

Consultants & CAs

Who compute bonus for several clients and need a consistent, explainable method.

Ranjeet Singh, CHRO and founder of ElevHR
20+years in labour law
Who built this

Ranjeet Singh

CHRO, Enpro Industries · Founder, ElevHR

I lead HR, Admin, Safety, CSR and Business Excellence for a 1,500+ person workforce, including contract workmen. The split year, the new wages definition and the open questions on the August notifications are problems every HR team faces this bonus season. These tools are how I'd want them handled. Author of three books, and host of a podcast with CHROs and CXOs.

Before you buy

Common questions

Is this for FY2025-26 bonus being paid in 2026?

Yes. It's built for the accounting year 1 April 2025 to 31 March 2026, with bonus due by 30 November 2026. It splits the year at 21 November 2025 when the Code on Wages came into force.

What do I get for ₹199, and what's in the add-on?

₹199 gets you the Excel bonus calculator. At checkout you can tick the add-on to get the other six tools (surplus workbook, register and tracker, 7 letter templates, exposure calculator, legal implications guide, and the S.O. 4710/4711 explainer with checklist and FAQs) for ₹400 more.

Central or State minimum wage, which does it use?

Both. S.O. 4710(E) refers to the minimum wage fixed by the Central Government. For State-sphere establishments the position is still being debated. You choose the basis in Setup, and the Summary shows the bonus on the other basis so you can see the rupee difference and record your decision.

Do I need advanced Excel skills?

No. You fill the yellow cells and paste employee data. Everything else is formula-driven, with a Start Here sheet and sample data showing the expected format. It works in Microsoft Excel and LibreOffice.

How many employees can it handle?

Up to 500 employees per file. For more, use one file per unit or department.

Does it cover contract workers?

The calculator works for any employee whose wages you enter, including contract workers. The kit adds a contractor compliance letter and explains the principal employer's obligation under rule 21 of the Central Rules.

How do I get the files?

Instantly. After payment, you get a download link for the calculator and, if you ticked the add-on, the complete kit.

Is this legal advice?

No. It's a compliance tool built on the Code on Wages, 2019, the Central Rules, 2026 and the August 2026 notifications. For decisions on your specific facts, consult your legal adviser.

The deadline doesn't move

Pay the right bonus to the right people by 30 Nov

Every day you wait is a day less to fix eligibility, get approvals, chase contractors and credit accounts.

Bonus payment deadline
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Early-bird kit price ends
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Get the Bonus Calculator @ ₹199 →

Add the complete kit at checkout for ₹400 more · Instant download

Bonus Calculator₹199
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