Bihar: bonus to be calculated on the State's monthly minimum wage, from 21 November 2025
TaxByKK · Compliance News · taxbykk.com30 Oct 2026
In short
The Governor of Bihar has determined, under section 26(2) of the Code on Wages, 2019, that bonus payable under section 26(1) and (3) is to be calculated at the monthly rates of minimum wages notified by the State Government from time to time. The notification is deemed to have come into force on 21 November 2025. It sits beside the separate Bihar notification on who is eligible for bonus.
- Authority
- Government of Bihar (Labour Resources Department)
- Notification
- S.O. 239 dated 30 October 2026 (English text published as S.O. 240), issued 29 October 2026, No. 01/Code on Wages-10-05/2026
- Type
- Notification
- Law
- Section 26(2) of the Code on Wages, 2019
- Effective from
- 21 November 2025 (deemed)
- Calculation base
- Monthly minimum wage rates notified by the State from time to time
What changed
| Item | Before | Now |
|---|---|---|
| Wage base for calculating bonus in Bihar | Not stated in the notification | The monthly minimum wage rates notified by the State Government from time to time |
| Date of effect | — | Deemed from 21 November 2025, so earlier bonus may need to be checked |
The notification fixes the wage base only. It does not state the bonus percentage, the eligibility limit (see the separate Bihar notification), or how bonus already paid since 21 November 2025 is to be adjusted. It also does not give the minimum wage figures themselves.
Who it applies to
- Employers with establishments in Bihar
- Payroll teams, CAs and labour law advisers
- Employees in Bihar entitled to bonus
What to do
- Use the State's notified monthly minimum wage rate as the bonus wage base for Bihar locations.
- Check bonus for the period since 21 November 2025 against this base.
- Revise payroll and bonus policy notes for Bihar.
Reference
Government of Bihar notification S.O. 239 of 30 October 2026 (English translation S.O. 240), No. 01/Code on Wages-10-05/2026/L.R., issued under section 26(2) of the Code on Wages, 2019.
Read the official PDF: Bihar notificationWritten by TaxByKK from the official notification. Check the official text before you act on it.
Frequently asked questions
On what wage is bonus calculated in Bihar under the Code on Wages?
On the monthly minimum wage rates notified by the Bihar Government from time to time.
From when does this apply?
It is deemed to have come into force on 21 November 2025.
Does this notification set who is eligible for bonus?
No. Eligibility is in a separate Bihar notification.