What is the statutory bonus rate in Assam for 2026?

Minimum 8.33%, maximum 20% of eligible wages. Dual track: General unskilled ₹10,340/year, HS ₹19,322 (#4 nationally). Tea: Brahmaputra ~₹7,277, Barak ₹6,996 (₹7,000 floor applied since ₹6,708 < ₹7,000).

Why do tea workers get lower bonus than general workers in Assam?

Tea wages are set by a separate Plantation Labour notification — lower than the general minimum wage. Garden workers in Brahmaputra earn ~₹7,280/month while general unskilled earn ~₹12,400/month. This 30% wage gap translates to a ₹3,063 bonus gap.

When does the ₹7,000 floor apply to Barak tea in Assam?

Rare case: Barak tea wage (₹6,708/month) falls below ₹7,000 statutory floor. The ₹7,000 floor then applies, resulting in ₹6,996 annual bonus. This is actually correct — Barak MW < ₹7,000, so ₹7,000 is the right base.

Can one company pay both general and tea track bonus?

Yes — tea companies with garden workers (tea track) and office staff (general track) must pay both. Garden worker = ₹7,277, accountant = ₹12,021 (general semi), manager = ₹15,028 (general skilled). One company, two tracks.

How does Assam's highly skilled bonus rank nationally?

Assam HS ₹19,322 ranks #4 nationally — only ₹100 below Haryana. Ahead of Punjab Staff A. JH (₹20,796) and TG (₹19,992) are higher. Among eligible workers (≤₹21K), Assam is very competitive.

Which base should I use for Assam bonus — ₹7,000 or minimum wage?

Assam MW — except Barak tea where ₹7,000 floor applies. General unskilled ~₹12,400 exceeds ₹7,000. General HS ~₹23,200 exceeds ₹7,000. Brahmaputra tea ~₹7,280 exceeds ₹7,000. Only Barak (~₹6,708) uses ₹7,000 floor.

Are all Assam workers eligible for statutory bonus?

Yes — eligible wage ceiling is ≤₹21,000. General HS ₹19,322 has ₹1,674 buffer. All general workers well below. Tea workers (₹7,277 Brahmaputra, ₹6,996 Barak) far below. All eligible.

How does ONGC/Oil India bonus work in Assam?

Classify by job role: Skilled (technician, operator) or HS (engineer, manager). Use general track rates. Employer liability standard. Register as principal employer for bonus Act compliance.

What is the VDA proportion in Assam bonus?

VDA comprises ~30% of bonus base across all categories. Unskilled VDA ~₹3,144 (30.4%), Semi ~₹3,625 (30.1%), Skilled ~₹4,532 (30.1%), HS ~₹5,826 (30.1%). Varies by sector and year.

When must bonus be paid in Assam?

November 30, 2026 for FY 2025-26. Form D filing within 30 days of payment. Labour Dept enforcement active pre- and post-Diwali.

Statutory Bonus in Assam 2026: Tea vs General Dual Track, NE Anchor & Oil/Gas Guide

Q: Why do tea workers get lower bonus than general workers in Assam?

Tea wages are set by a separate Plantation Labour notification — lower than the general minimum wage. Garden workers in Brahmaputra earn ~₹7,280/month while general unskilled earn ~₹12,400/month. This 30% wage gap translates to a ₹3,063 bonus gap.

Q: When does the ₹7,000 floor apply to Barak tea in Assam?

Rare case: Barak tea wage (₹6,708/month) falls below ₹7,000 statutory floor. The ₹7,000 floor then applies, resulting in ₹6,996 annual bonus. This is actually correct — Barak MW < ₹7,000, so ₹7,000 is the right base.

Q: Can one company pay both general and tea track bonus?

Yes — tea companies with garden workers (tea track) and office staff (general track) must pay both. Garden worker = ₹7,277, accountant = ₹12,021 (general semi), manager = ₹15,028 (general skilled). One company, two tracks.

Q: How does Assam's highly skilled bonus rank nationally?

Assam HS ₹19,322 ranks #4 nationally — only ₹100 below Haryana. Ahead of Punjab Staff A. JH (₹20,796) and TG (₹19,992) are higher. Among eligible workers (≤₹21K), Assam is very competitive.

Q: Which base should I use for Assam bonus — ₹7,000 or minimum wage?

Assam MW — except Barak tea where ₹7,000 floor applies. General unskilled ~₹12,400 exceeds ₹7,000. General HS ~₹23,200 exceeds ₹7,000. Brahmaputra tea ~₹7,280 exceeds ₹7,000. Only Barak (~₹6,708) uses ₹7,000 floor.

Q: Are all Assam workers eligible for statutory bonus?

Yes — eligible wage ceiling is ≤₹21,000. General HS ₹19,322 has ₹1,674 buffer. All general workers well below. Tea workers (₹7,277 Brahmaputra, ₹6,996 Barak) far below. All eligible.

Q: How does ONGC/Oil India bonus work in Assam?

Classify by job role: Skilled (technician, operator) or HS (engineer, manager). Use general track rates. Employer liability standard. Register as principal employer for bonus Act compliance.

Q: What is the VDA proportion in Assam bonus?

VDA comprises ~30% of bonus base across all categories. Unskilled VDA ~₹3,144 (30.4%), Semi ~₹3,625 (30.1%), Skilled ~₹4,532 (30.1%), HS ~₹5,826 (30.1%). Varies by sector and year.

Q: When must bonus be paid in Assam?

November 30, 2026 for FY 2025-26. Form D filing within 30 days of payment. Labour Dept enforcement active pre- and post-Diwali.

Tea vs General Dual Track#4 HS NationallyBarak Below ₹7K FloorNE AnchorOil/Gas Guide

Quick Facts: Assam Statutory Bonus at a Glance

Min Bonus (8.33%)

₹10,340

General Unskilled/year

Max Bonus (20%)

₹24,816

General Unskilled/year

Eligibility Ceiling

≤₹21,000/mo

Basic + DA

General Unskilled

₹10,344

Minimum wage ~₹12,400/mo

General HS (Highly Skilled)

₹19,326

₹19,322 8.33% bonus

HS National Rank

₹1,674 buffer margin

Tea Brahmaputra

₹7,277

~₹7,280/mo wage

Tea Barak

₹6,996

₹7K floor (₹6,708 MW)

Tea vs General Gap

₹3,063

-30% (Brahmaputra)

General HS to ₹7K Gap

₹12,326

HS well above floor

VDA Proportion

~30%

Varies by category

All Workers Eligible

Yes

Within ≤₹21K cap

NE Ranking

#1 Broadest

98 sectors covered

Payment Deadline

Nov 30, 2026

For FY 2025-26

Form D Filing

30 Days After

Post-payment

Penalty

Imprisonment/Fine

Section 28 violation

Dual-Track Bonus Tables: General vs Tea Plantation

Assam operates two separate bonus tracks — general minimum wage and tea plantation wage. One company, two tracks when both worker types present.

General Track (8.33% Minimum)

Category	Basic (~₹)	VDA (~₹)	MW (~₹/mo)	8.33% Bonus/Yr (₹)
Unskilled	7,200	3,144	~12,400	10,340
Semi-Skilled	8,400	3,625	~14,500	12,021
Skilled	10,500	4,532	~18,000	15,028
Highly Skilled	13,500	5,826	~23,200	19,322

Tea Plantation Track (8.33% Minimum)

Valley	Daily Wage (~₹)	Monthly (~₹)	8.33% Bonus/Yr (₹)
Brahmaputra	280	~7,280	~7,277
Barak	258	~6,708	6,996 (₹7K floor)

General vs Tea Bonus Gap (Annual ₹)

Baseline	Bonus (₹)	Tea Track	Gap (₹)	% Diff
General Unskilled	10,340	Tea Brahmaputra	-3,063	-30%
General Unskilled	10,340	Tea Barak	-3,344	-32%

General Track Maximum (20%)

Category	MW (~₹/mo)	20% Bonus/Yr (₹)
Unskilled	~12,400	24,816
Semi-Skilled	~14,500	28,851
Skilled	~18,000	36,067
Highly Skilled	~23,200	46,309

Highly Skilled Bonus — Assam #4 Nationally

Assam HS ranks among India's top states for statutory bonus on highly skilled wages.

Rank	State	HS Bonus (₹/yr @ 8.33%)	Buffer to ₹21K Cap
1	Jharkhand	₹20,796	₹198 margin
2	Telangana	₹19,992	₹892 margin
3	Haryana	₹19,420	₹1,464 margin
4	Assam	₹19,322	₹1,674 margin
5	Punjab (Staff A)	~₹19,425	~₹1,360 margin
6	Bihar	₹17,467	₹3,529 margin

Proportional VDA — ~30% of Bonus Base

Variable Dearness Allowance comprises roughly 30% of the calculation base across all categories.

Category	Basic (~₹)	VDA (~₹)	Total MW (~₹)	VDA %
Unskilled	7,200	3,144	~12,400	30.4%
Semi-Skilled	8,400	3,625	~14,500	30.1%
Skilled	10,500	4,532	~18,000	30.1%
Highly Skilled	13,500	5,826	~23,200	30.1%

State VDA Variation

VDA comprises vastly different proportions across India: Andhra Pradesh ~71%, Delhi ~20%, Bihar ~1.8%. Assam's ~30% is moderate, reflecting regional wage patterns and inflation indices.

Oil & Gas Sector — ONGC, Oil India, NRL Compliance

Major Assam employers in oil/gas — classification and principal employer liability.

Employer	Location	Classification (Bonus Track)
ONGC (Oil & Natural Gas Commission)	Nazira, Sivasagar	Skilled/HS (technician, operator, engineer)
Oil India Limited	Duliajan	Skilled/HS (field operations, management)
NRL (Numaligarh Refinery Ltd)	Golaghat	Skilled/HS (refinery ops, QA)

Tea Company Dual-Track Compliance

One tea company, multiple worker types — multiple bonus tracks.

Job Role	Track	Bonus Base (~₹/mo)	8.33% Bonus/Yr (₹)
Garden worker (field)	Tea (Brahmaputra)	~7,280	7,277
Factory worker	Tea (category specific)	~6,500–7,500	~5,400–7,900
Office accountant	General (Semi-Skilled)	~14,500	12,021
Manager/supervisor	General (Skilled)	~18,000	15,028
Security guard	General (Unskilled)	~12,400	10,340

Audit Checklist

Separate payroll feeds for tea vs general workers
Form A tracks allocable surplus by track
Form C employee-wise details show track classification
Form D annual return reflects both tracks

The ₹7,000 Floor & Barak Tea — A Rare Correct Application

Barak tea is one of India's rare cases where the ₹7,000 floor is actually correct.

Category	MW (~₹/mo)	Exceeds ₹7K?	Bonus Base (₹)	Annual Gap if ₹7K Used (₹)
General Unskilled	~12,400	Yes	12,400	3,344 underpaid
General HS	~23,200	Yes	23,200	12,326 underpaid
Tea Brahmaputra	~7,280	Yes	7,280	281 underpaid
Tea Barak	~6,708	NO	7,000 (floor)	0 (correct)

NE Comparison — Assam's Robust Dual-Track Coverage

Assam ranks as the NE's broadest bonus anchor, covering 98 sectors including tea, oil/gas, and general industry.

State	Unskilled Bonus (₹/yr @ 8.33%)	vs Assam	Coverage Notes
Meghalaya	₹16,226	+57% higher	General only, no tea track
Assam (General)	₹10,340	Baseline NE #2	Broadest: 98 sectors, dual-track
Sikkim	~₹7,997	-23% lower	General only
Tripura	~₹7,147	-31% lower	General only
Manipur	~₹6,497	-37% lower	Limited sectors
Mizoram	~₹6,497	-37% lower	Limited sectors
Nagaland	~₹6,497	-37% lower	Limited sectors
Arunachal Pradesh	~₹6,597	-36% lower	General only

Why Assam is NE #1 Anchor

Only dual-track (general + tea) in region
98 sectors covered vs ~20–30 in other NE states
Oil/gas inclusion (ONGC, Oil India)
Tea plantation framework unique to Assam

All Assam Workers Eligible — Well Below ₹21K Ceiling

Safety margin analysis across all tracks.

Category	MW (~₹/mo)	vs ₹21K Cap	Buffer	Eligible?
General HS (highest)	~23,200	Ceiling ₹21K	₹1,674 below cap	✓ Yes
General Skilled	~18,000	Ceiling ₹21K	₹3,000 below cap	✓ Yes
General Semi-Skilled	~14,500	Ceiling ₹21K	₹6,500 below cap	✓ Yes
General Unskilled	~12,400	Ceiling ₹21K	₹8,600 below cap	✓ Yes
Tea Brahmaputra	~7,280	Ceiling ₹21K	₹13,720 below cap	✓ Yes
Tea Barak	~6,708	Ceiling ₹21K	₹14,292 below cap	✓ Yes

Compliance — Forms A/B/C/D & Penalties

Documentation and enforcement framework.

Forms Required

Form	Purpose	When
Form A	Computation of Allocable Surplus	Annual — maintained by employer
Form B	Set-On and Set-Off Register	Annual — running balance
Form C	Employee-wise Bonus Details	Annual — per employee record
Form D	Annual Return (filed with Labour Dept)	Within 30 days of bonus payment

Penalties for Non-Compliance

Assam Statutory Bonus Calculator

Calculate per-employee and total bonus liability using correct Assam track and category.

Track

Frequently Asked Questions

Related Resources — Assam Compliance Cluster

Assam-Specific Guides

Minimum Wages in Assam 2026 — Track-specific MW data
Professional Tax in Assam — PT + Bonus = complete compliance

SalaryBox Resources

SalaryBox Payroll — Auto-applies correct bonus base per employee and track (general vs tea), generates Forms A/B/C/D

Sources & References

Source	Details
Payment of Bonus Act, 1965 (as amended 2015)	Central Act — 8.33%–20%, ₹7,000 floor, ₹21K ceiling, forms, penalties
Assam Labour Notifications	General minimum wage (multiple skill categories), Tea Plantation wages (Brahmaputra/Barak)
Assam Labour Department	Form D filing, enforcement, compliance audits
Tea Board of India	Tea sector wage schedules and compliance framework
ONGC/Oil India Regulations	Oil/gas sector employer classification
SalaryBox Academy Database	Consolidated Assam dual-track bonus data (updated July 2026)

Disclaimer

Bonus calculations based on the Payment of Bonus Act, 1965 (as amended 2015) and Assam Labour Department notifications. Dual-track (General and Tea Plantation) rates apply. General track uses state minimum wage by category (unskilled, semi, skilled, HS). Tea track uses plantation-specific wages (Brahmaputra and Barak). The ₹7,000 statutory floor applies only to Barak tea (where MW < ₹7,000) and is correctly applied. Bonus must be paid by November 30. This guide does not constitute legal or financial advice — consult a qualified labour law professional for compliance in specific scenarios.