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Code on Wages (Central) Rules, 2026 · G.S.R. 343(E)

Rule 22: Calculation for sixth accounting year

Rule-wise repository containing the operative Gazette text, enabling-section map, forms, implementation controls and evidence requirements.

Effective 8 May 2026Source review: 16 July 2026Sections: 26

Rule identity

Notification: G.S.R. 343(E), 8 May 2026

Chapter: CHAPTER V — P AYMENT OF BONUS

Act references detected: section 26

Forms referenced: None expressly detected

Operational reading

  • Read every sub-rule, clause, proviso and explanation in sequence.
  • Treat the full Gazette text below as the controlling rule text in this repository.
  • Check whether a State rule, sector-specific instrument or later notification governs the establishment.
  • Map the rule to payroll configuration, form, register, notice, authority and evidence.

Enabling and linked Code sections

Official rule text

Extracted from the English part of the Gazette PDF bundled with the production repository. Formatting is normalised; the signed Gazette PDF prevails.

22. Calculation for sixth accounting year:–– For the sixth accounting year, set on or set off, as the case may be, shall be made under clause (i) of sub-section (7) of section 26, in the manner illustrated in Appendix A, taking into account the excess or deficiency, if any, as the case may be, of the allocable surplus set on or set off, in respect of the fifth and sixth accounting years.

Open official Gazette PDF ↗

Paragraph map

  • Opening rule proposition
  • Any embedded proviso/explanation
  • Linked form or appendix, where stated

Implementation control

Translate Rule 22 into a named owner, payroll/HR system control, prescribed form or register, due date, reviewer and retained evidence. Where the rule delegates criteria to a special or general order, verify that order rather than inventing a threshold.

Evidence checklist

  • current Gazette and later amendment check
  • applicable employee/establishment classification
  • calculation, register, form or notice required by the rule
  • approval and submission/payment evidence
  • exception and remediation log

Failure consequence

Failure can support a wage/bonus claim, an inspection observation, adjudication or prosecution depending on the linked Code provision. Apply sections 45, 49 and 51–56 as relevant.

Primary sources

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Reliance note: Read the current Gazette/India Code text, the applicable Central or State rules and later notifications before acting. This repository is educational and does not replace matter-specific legal advice.