Bihar Bonus Calculation: Notified Monthly Minimum-Wage Basis

Bihar S.O.239 provides that bonus under the stated provisions of section 26 is to be calculated at the monthly minimum-wage rates notified by the State Government from time to time. It is deemed effective from 21 November 2025.

Document and dates

Who should review this update?

Bihar employers calculating statutory bonus for eligible employees should review the calculation notice together with the employee’s applicable minimum-wage classification and the relevant period. Eligibility and calculation are separate steps in the payroll review.

What the document says

• The State invokes section 26(2) of the Code on Wages, 2019.
• The notice addresses bonus payable under section 26(1) and 26(3) for an employee eligible under section 26(1).
• The prescribed reference is the State’s notified monthly minimum-wage rate, revised from time to time.
• Deemed commencement is 21 November 2025.

Practical employer steps

Use the following review steps to apply the document to the establishment and the relevant period.

1. First establish eligibility using the applicable statutory conditions and Bihar’s separate ceiling notification.
2. Map each eligible employee to the appropriate Bihar minimum-wage category and the notification relevant to the calculation period.
3. Keep the rate source and its effective dates with the bonus worksheet; review periods spanning a rate change before finalisation.
4. Document the effect, if any, on an earlier computation rather than applying a single current wage rate to every historical period without review.

Frequently asked questions

Can payroll simply calculate bonus on ₹21,000?

The ₹21,000 figure belongs to the separate eligibility ceiling. S.O.239 prescribes the notified monthly minimum-wage reference for calculation.

Does the notice state one rupee amount for every employee?

No. It refers to rates notified by Bihar from time to time, so the applicable category and period matter.

From what date is the notification deemed effective?

21 November 2025.

Source and related guidance

Read the original government document (third-party mirror) (Sankhla-hosted PDF).

The linked file reproduces the original government document; its hosting website is an independent document mirror.

• Statutory bonus under the Code on Wages
• Statutory bonus and festival payments
• Minimum-wage classification and effective-date guidance

Related compliance references

• Code on Wages, 2019
• Bihar Bonus Eligibility Ceiling: ₹21,000 per Month
• Labour law library