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

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, 36

Rule identity

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

Chapter: CHAPTER V — P AYMENT OF BONUS

Act references detected: section 26, section 36

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

Section 26

Eligibility for bonus, etc

Open section analysis and compliance consequence.

Section 36

Set on and set off of allocable surplus

Open section analysis and compliance consequence.

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.

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

Open official Gazette PDF ↗

Paragraph map

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

Implementation control

Translate Rule 28 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

Ministry of Labour — Code on Wages (Central) Rules, 2026 ↗

India Code — Code on Wages, 2019 ↗

Ministry Labour Codes library ↗

Last official-source review: 16 July 2026.

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.