Notification/Circular No.: S.O. 4710(E) dated August 25, 2026
Applicable Act/Rules: Code on Wages, 2019
Applicable Section/Rule: Section 26(1), 26(2) & 26(3)
Effective Date: November 21, 2025
The Ministry of Labour and Employment, Government of India, issued Notification S.O. 4710(E) dated August 25, 2026, under sub-section (2) of section 26 of the Code on Wages, 2019, determining the basis for calculation of bonus payable under sub-sections (1) and (3) of section 26.
Where the wage of an employee eligible for bonus under sub-section (1) of section 26 exceeds ₹7,000 per month, the bonus payable to such employee shall be calculated as if the employee’s wage were ₹7,000 per month or the minimum wage fixed by the Central Government, whichever is higher.
The notification shall be deemed to have come into force on November 21, 2025.
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