Rule 28: Manner of carrying forward when there is no allocable surplus for payment of minimum

Rule 28 — Governs manner of carrying forward when there is no allocable surplus for payment of minimum and the rights, duties, powers or procedure expressly stated in this rule. Key operative text: bonus:–– Under sub-section (2) of section 36, where for any accounting year, there is no available surplus or the allocable surplus in respect of that year falls short of the amount of minimum bonus payable to the employees in…

Full notified rule textG.S.R. 343(E), 8 May 2026Source checked: 20 August 2026

Rule status

Code on Wages (Central) Rules, 2026 were finally notified under G.S.R. 343(E), 8 May 2026. The Central Rules must be read with the Code and any later amendment/corrigendum.

Official Gazette

Open the notified Rules ↗

Finin2min analysis — operative rule mechanics

Operative clauses

bonus:–– Under sub-section (2) of section 36, where for any accounting year, there is no available surplus or the allocable surplus in respect of that year falls short of the amount of minimum bonus payable to the employees in the establishment under section 26 and there is no amount or suﬃcient amount carried forward and set on under rule 27 which shall be utilised for the purpose of payment of the minimum…

Provisos / explanations

No proviso/explanation was separately extracted from this rule.

Thresholds & timelines

Manner of carrying forward when there is no allocable surplus for payment of minimum bonus:–– Under sub-section (2) of section 36, where for any accounting year, there is no available surplus or the allocable surplus in respect of that year falls short of the amount of minimum bonus payable to the employees in the establishment under section 26 and there…

Mapped Code sections

Section 26 Section 36

Full notified text — Rule 28

English rule text transcribed from the final official 2026 Gazette PDF; layout is normalised for web reading. The Gazette controls.

28. Manner of carrying forward when there is no allocable surplus for payment of minimum
bonus:–– Under sub-section (2) of section 36, where for any accounting year, there is no available
surplus or the allocable surplus in respect of that year falls short of the amount of minimum bonus payable
to the employees in the establishment under section 26 and there is no amount or suﬃcient amount carried
forward and set on under rule 27 which shall be utilised for the purpose of payment of the minimum
bonus, then, such minimum amount or the deﬁciency, as the case may be, shall be carried forward for
being set oﬀ in the succeeding accounting year and so on upto and inclusive of the fourth accounting
year in the manner as illustrated in Appendix A.

                                              CHAPTER VI

                                     C ENTRAL A DVISORY BOARD

                                  A. Procedure of Central Advisory Board

Application and evidence

Primary statutory test — bonus:–– Under sub-section (2) of section 36, where for any accounting year, there is no available surplus or the allocable surplus in respect of that year falls short of the amount of minimum bonus payable to the employees in the establishment under section 26 and there is no amount or suﬃcient amount carried forward and set on under rule 27 which shall be utilised for the purpose of payment of the minimum…
Numerical or timing control — Manner of carrying forward when there is no allocable surplus for payment of minimum bonus:–– Under sub-section (2) of section 36, where for any accounting year, there is no available surplus or the allocable surplus in respect of that year falls short of the amount of minimum bonus payable to the employees in the establishment under section 26 and there…
Code Section mapping — 26, 36. Read the mapped provision together with this text rather than treating the concordance as a substitute for it.
Evidence file — retain facts and records proving the role/status of: Employee / worker.

Cross-references & prescribed forms

Sections cited/mapped

Section 26 Section 36

Forms

No form is directly mapped in the current rule register.

Worked example

An employer configuring payroll for manner of carrying forward when there is no allocable surplus for payment of minimum should first identify the employee and wage period, then apply the exact provision and any linked rule. The system rule should be tested against a sample payslip and bank/payment record. A text point to test is: “Manner of carrying forward when there is no allocable surplus for payment of minimum bonus:–– Under sub-section (2) of section 36, where for any accounting year, there is no available surplus or the allocable surplus in respect of that year falls short of the amount of minimum bo” Reconcile the mapped Code Section(s) 26, 36.

Illustrative only. Use the exact notified rule, prescribed form and competent authority.

Q&A — Rule 28

What is Rule 28 of the Code on Wages (Central) Rules, 2026?

What does Rule 28 require or permit?

A principal operative clause extracted from the notified rule is: “bonus:–– Under sub-section (2) of section 36, where for any accounting year, there is no available surplus or the allocable surplus in respect of that year falls short of the amount of minimum bonus payable to the employees in the establishment under section 26 and there is no amount or suﬃcient amount carried forward and set on under rule 27 which shall be utilised for the purpose of payment of the minimum…” Read it with all sub-rules and provisos below.

Does Rule 28 contain a proviso or explanation?

No standalone proviso or explanation was extracted from this rule text. Check the complete rule below for clause-level conditions.

What deadline, period, percentage or amount appears in Rule 28?

The rule contains this numerical/time expression: “Manner of carrying forward when there is no allocable surplus for payment of minimum bonus:–– Under sub-section (2) of section 36, where for any accounting year, there is no available surplus or the allocable surplus in respect of that year falls short of the amount of minimum bonus payable to the employees in the establishment under section 26 and there…” Apply it only in its notified context.

Which Code sections are linked to Rule 28?

The current concordance maps Rule 28 to Section(s) 26, 36.

When did Rule 28 come into force?

The final Central Rules were notified as G.S.R. 343(E), 8 May 2026; Rule 1 states that the Rules come into force on publication. Check any later amendment or corrigendum before reliance.

Primary sources

Code on Wages (Central) Rules, 2026 — official Gazette PDF ↗

Code on Wages, 2019 — India Code ↗

Source check: 20 August 2026.

Jurisdiction note: This is the Central Rule corpus. Check State rules/notifications where the State Government is the appropriate Government and check later Gazette amendments before acting.