Payment of Bonus Act, 1965
Text from the copy of this central Act that the Government of Bihar uploaded to India Code. It may not include every amendment made before the repeal; check the official Gazette for them.
Repealed and replaced by the Code on Wages, 2019 from 21 November 2025. It still governs matters and proceedings from before that date, as the repealing law provides, which is why the judgments below apply it.
- 1 Short title, extent and application 2 judgments
- 2 Definitions 4 judgments
- 3 Establishments to include departments, undertakings and branches 2 judgments
- 4 Computation of gross profits
- 5 Computation of available surplus
- 6 Sums deductible from gross profits 3 judgments
- 7 Calculation of direct tax payable by the employer 2 judgments
- 8 Eligibility for bonus
- 9 Disqualification for bonus
- 10 Payment of minimum bonus 4 judgments
- 11 Payment of maximum bonus
- 12 Calculation of bonus with respect to certain employees
- 13 Proportionate reduction in bonus in certain cases 1 judgment
- 14 Computation of number of working days
- 15 Set on and set off of allocable surplus
- 16 Special provisions with respect to certain establishments
- 17 Adjustment of customary or interim bonus against bonus payable under the Act
- 18 Deduction of certain amounts from bonus payable under the Act
- 19 Time-limit for payment of bonus
- 20 Application of Act to establishments in public sector in certain cases 2 judgments
- 21 Recovery of bonus due from an employer
- 22 Reference of disputes under the Act 1 judgment
- 23 Presumption about accuracy of balance-sheet and profit and loss account of corporations and companies 1 judgment
- 24 Audited accounts of banking companies not to be questioned
- 25 Audit of accounts of employers, not being corporations or companies 1 judgment
- 26 Maintenance of registers, records, etc
- 27 Inspectors
- 28 Penalty
- 29 Offences by companies 1 judgment
- 30 Cognizance of offences
- 31 Protection of action taken under the Act
- 31A Special provision with respect to payment of bonus linked with production or productivity
- 32 Act not to apply to certain classes of employees 10 judgments
- 33 [Repealed
- 34 Effect of laws and agreements inconsistent with the Act 3 judgments
- 35 Saving
- 36 Power of exemption 2 judgments
- 37 [Repealed 2 judgments
- 38 Power to make rules
- 39 Application of certain law not barred 2 judgments
- 40 Repeal and saving
Source: India Code (Legislative Department), the text of the Act as it stood before its repeal. Words in square brackets [ ] were inserted or substituted by later amending Acts, and *** marks words omitted by an amendment. The amendment footnotes are not reproduced here. Official text on India Code.