What is the statutory bonus rate in Bihar for 2026?

8.33% minimum, 20% maximum. Unskilled ₹11,336 basic + ₹208 VDA = ₹11,544 wage base → 8.33% bonus = ₹1,161/month or ₹11,332/year minimum. HS (₹17,472 base) → ₹17,467/year. Supervisory frozen at ₹11,780 since Oct 2024 (zero increase). Single zone throughout Bihar.

How much more bonus does Delhi pay compared to Bihar?

Delhi pays ₹7,111/year MORE bonus on unskilled wage (₹18,443 vs ₹11,332). Combined with minimum wage difference: ₹92,551/year total compensation gap. Even Jharkhand pays 15% more (₹1,714). Migration from Bihar costs workers significant annual income.

What is Bihar's VDA and how does it affect bonus?

VDA = ₹208/month (1.8% of wage) — smallest among bonus states. Andhra Pradesh has 71%, Delhi 20%, MP 23%. VDA changes of ₹2-₹10 = ₹2-₹10/year bonus impact. Bonus is 98.2% basic-driven; VDA irrelevant.

Why hasn't the supervisory category bonus increased since Oct 2024?

Frozen at ₹11,780. Other categories got 5.6-5.8% hikes; supervisory got zero. Unique stagnation in Bihar — no policy explanation announced. Supervisory workers pay penalty for no salary increase.

Should Bihar employers use ₹7,000 or actual minimum wage to calculate bonus?

Use the minimum wage (₹11,336 unskilled). Using ₹7,000 flat underpays by ₹4,336-₹10,471/year per category. For 100 unskilled workers: ₹43,36,000/year in arrears. Statutory floor overridden by higher MW.

Are all 5 categories of Bihar workers eligible for bonus?

Yes — all fall comfortably below ₹21K ceiling. Unskilled ₹11,336 has ₹9,664 buffer. Supervisory ₹11,780 has ₹9,220 buffer. HS (highest) ₹17,472 has ₹3,528 buffer. All eligible if they work 30+ days.

When is bonus due and what forms must be filed?

Due by November 30, 2026. Forms: A (surplus), B (set-on/set-off), C (employee-wise details), D (annual return to Labour Dept within 30 days). Single zone simplifies documentation.

Statutory Bonus in Bihar 2026: Migration Comparison, 5-Tier System & Piece-Rate Guide

Q: What are the 12 piece-rate categories and how is eligibility determined?

Brick moulding, stone breaking, hair cutting, tea plucking, kendu leaves, and 7 others. Eligibility = total monthly earnings ≤₹21K. Bonus base = time-rate MW for equivalent skill (NOT actual earnings). High-output brick moulder earning ₹33K/mo = INELIGIBLE even if piece-rate seems lower.

Migration ComparisonVDA = 1.8%5 Categories12 Piece-RateSingle Zone

Quick Facts: Bihar Statutory Bonus at a Glance

Minimum Bonus

8.33%

Of eligible wages

Maximum Bonus

20%

Capped at 20%

Eligibility Ceiling

≤₹21,000/mo

Basic + DA

Unskilled Bonus

₹11,332/yr

8.33% minimum

HS Bonus

₹17,467/yr

Highest category

Supervisory Bonus

₹11,776/yr

Frozen (zero increase)

VDA Component

₹208/mo

1.8% of wage

Piece-Rate Categories

12 Types

Brick, stone, tea, etc.

Scheduled Sectors

89 Sectors

Single zone throughout

Delhi Gap

₹7,111/yr

Bihar's 5-Category Bonus Structure: Complete Calculation

8.33% minimum bonus per category — single zone, no geographical variation.

Minimum Bonus (8.33%) — FY 2025-26

Category	Basic (₹/mo)	VDA (₹/mo)	Total Wage (₹/mo)	8.33% Bonus/Year (₹)
Unskilled	₹11,128	₹208	₹11,336	₹11,332
Semi-Skilled	₹11,544	₹208	₹11,752	₹11,748
Skilled	₹14,066	₹260	₹14,326	₹14,322
Higher Skilled (HS)	₹17,160	₹312	₹17,472	₹17,467
Supervisory	₹11,736	₹44	₹11,780	₹11,776 ⚠️

Maximum Bonus (20%) — FY 2025-26

Category	Total Wage (₹/mo)	20% Bonus/Year (₹)
Unskilled	₹11,336	₹27,206
Semi-Skilled	₹11,752	₹28,205
Skilled	₹14,326	₹34,382
Higher Skilled	₹17,472	₹41,933
Supervisory	₹11,780	₹28,272

Bihar's Microscopic VDA: 1.8% — The Smallest in India

VDA changes = ₹2–₹10/year bonus impact. Nearly invisible in calculations.

State	VDA as % of Wage	Example VDA (₹/mo)	Annual Bonus Impact
Andhra Pradesh	71%	₹8,000+	₹6,600+/year
Delhi	20%	₹3,600+	₹2,980+/year
Madhya Pradesh	23%	₹2,800+	₹2,300+/year
Gujarat	12%	₹1,400+	₹1,150+/year
Bihar	1.8%	₹208	₹173/year

Bonus is 98.2% basic-driven. VDA changes of ₹2–₹10 = ₹2–₹10/year bonus impact — statistically invisible. Focus on base wages, not VDA adjustments.

Migration Cost Analysis: Bihar Workers Lose ₹7,111/Year in Bonus Alone

How much more unskilled workers earn in competing states at 8.33% minimum.

State	Unskilled Bonus/Year (₹)	vs Bihar	Migration Impact
Karnataka	₹23,366	+₹12,034 (+106%)	Workers prefer Bengaluru
Delhi	₹18,443	+₹7,111 (+63%)	Strong migration to NCR
Haryana	₹15,214	+₹3,882 (+34%)	NCR advantage
Maharashtra	₹13,916	+₹2,584 (+23%)	Marginally higher
Gujarat	₹13,321	+₹1,989 (+18%)	Slight edge
Jharkhand	₹13,046	+₹1,714 (+15%)	Neighbouring advantage
Bihar	₹11,332	Baseline	Lowest bonus
West Bengal	₹10,379	-₹953 (-8%)	Even lower
Rajasthan	₹7,407	-₹3,925 (-35%)	Lowest nationally

Combined Wage + Bonus Comparison

Delhi unskilled: ₹18,456/mo (MW) + ₹1,537/mo (bonus) = ₹19,993/mo
Bihar unskilled: ₹11,336/mo (MW) + ₹944/mo (bonus) = ₹12,280/mo
Annual gap: ₹92,551 (Delhi pays 63% more total compensation)

12 Piece-Rate Categories: Bonus Eligibility Trap

Rule: Eligibility = total monthly earnings ≤₹21K. Bonus base = time-rate MW for equivalent skill, NOT actual earnings.

Piece-Rate Category	Example Rate	Bonus Wage Base	Eligibility Rule
Brick Moulding	₹635/1,000 bricks	Unskilled ₹11,336	Output earnings ≤₹21K/mo
Stone Breaking	₹943/job	Unskilled ₹11,336	Earnings ≤₹21K/mo
Hair Cutting	₹61.21/cut	Unskilled ₹11,336	Monthly total ≤₹21K
Tea Plucking	₹20.64/kg	Unskilled ₹11,336	Seasonal earnings cap
Kendu Leaves	₹1,597/50K leaves	Unskilled ₹11,336	≤₹21K ceiling applies
Jute Processing	Piecewise	Unskilled ₹11,336	Earnings cap ₹21K
Silk Spinning	Piecewise	Semi ₹11,752	Earnings cap ₹21K
Carpet Weaving	Piecewise	Semi ₹11,752	Earnings cap ₹21K
Embroidery	Piecewise	Semi ₹11,752	Earnings cap ₹21K
Handloom Weaving	Piecewise	Skilled ₹14,326	Earnings cap ₹21K
Mining (Mica)	Per extraction unit	Unskilled ₹11,336	Earnings cap ₹21K
Brick Kiln Work	Piecewise rate	Unskilled ₹11,336	Earnings cap ₹21K

The ₹7,000 Underpayment Trap — ₹4,336 to ₹10,471 Annual Gap

Using ₹7,000 flat instead of actual minimum wage violates the Act and triggers arrears + penalties.

Category	Correct Base (₹/yr)	If Using ₹7,000 (₹/yr)	Annual Underpay Per Worker (₹)
Unskilled	₹11,332	₹6,996	-₹4,336
Semi-Skilled	₹11,748	₹6,996	-₹4,752
Skilled	₹14,322	₹6,996	-₹7,326
Higher Skilled	₹17,467	₹6,996	-₹10,471
Supervisory	₹11,776	₹6,996	-₹4,780

For a 100-person workforce (20 of each category): ₹100 × (₹4,336+₹4,752+₹7,326+₹10,471+₹4,780)/5 = ₹6.33 lakhs/year in underpayment. When Labour Dept audit occurs: full arrears recovery + prosecution risk.

Bihar vs Jharkhand: The 15% Bifurcation

Neighbouring state pays measurably more in bonus — a micro-migration pressure.

Category	Bihar Bonus (₹/yr)	Jharkhand Bonus (₹/yr)	Difference	% Increase
Unskilled	₹11,332	₹13,046	+₹1,714	+15.1%
Semi-Skilled	₹11,748	₹13,468	+₹1,720	+14.6%
Skilled	₹14,322	₹16,478	+₹2,156	+15.0%
Higher Skilled	₹17,467	₹20,796	+₹3,329	+19.1%
Supervisory	₹11,776	₹13,556	+₹1,780	+15.1%

VDA in Jharkhand = 6.8% vs Bihar's 1.8% (4× higher). Higher minimum wages across all categories. Workers prefer Jharkhand when available.

All Categories Eligible: No Ceiling Breaches in Bihar

Every wage category sits comfortably below the ₹21,000/month eligibility ceiling.

Category	Monthly Wage (₹)	Gap to ₹21K Ceiling (₹)	Eligible?
Unskilled	₹11,336	+₹9,664	✓ Yes
Semi-Skilled	₹11,752	+₹9,248	✓ Yes
Skilled	₹14,326	+₹6,674	✓ Yes
Higher Skilled	₹17,472	+₹3,528	✓ Yes
Supervisory	₹11,780	+₹9,220	✓ Yes

No risk of ineligibility due to wages. All bonus calculations proceed without ceiling obstruction.

Bihar's Rank: ~11th Nationally in Bonus Cost

State comparison of unskilled bonus at 8.33% minimum.

Rank	State	Unskilled Bonus/Year (₹)	vs Bihar
1	Karnataka	₹23,366	+106%
2	Delhi	₹18,443	+63%
3	Telangana	₹15,994	+41%
4	Haryana	₹15,214	+34%
5	Maharashtra	₹13,916	+23%
6	Jharkhand	₹13,046	+15%
7	MP	₹12,421	+10%
8	Odisha	₹12,268	+8%
9	Bihar	₹11,332	Baseline
10	West Bengal	₹10,379	-8%
11	Rajasthan	₹7,407	-35%

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

Single-zone simplicity — same liability across all 89 sectors.

Forms Required

Form	Purpose	When
Form A	Allocable Surplus Computation	Annual — maintained by employer
Form B	Set-On/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 payment (Nov 30)

Penalties for Non-Compliance

Violation	Penalty
Non-payment of bonus	Fine + prosecution
Using ₹7,000 instead of MW	Recovery of shortfall + arrears
Late payment (after Nov 30)	Interest + prosecution risk
Not maintaining Forms A/B/C	Prosecution

Bihar Statutory Bonus Calculator

Calculate per-employee and total bonus liability using correct minimum wage base.

Employee Category

Number of Eligible Employees

Frequently Asked Questions

Related Resources — Bihar Bonus Cluster

SalaryBox Resources

SalaryBox Payroll — Auto-calculates Bihar bonus using correct MW base, generates Forms A/B/C/D, handles 12 piece-rate categories
Bonus in India Hub — Compare bonus rates across all states

Sources & References

Source	Details
Payment of Bonus Act, 1965 (as amended 2015)	Central Act — defines bonus rates (8.33%-20%), ₹21K ceiling, ₹7,000 floor, and penalties
Bihar Scheduled Employment (Eligibility for Bonus) Rules 1992	Bihar-specific application of Bonus Act — 89 scheduled sectors, single zone throughout
Bihar Labour Department	State enforcement, Form D filing, compliance audits
Bihar Minimum Wages Notification (Jan–Jun 2026)	Unskilled ₹11,128 basic + ₹208 VDA; HS ₹17,160 + ₹312 VDA
SalaryBox Academy Database	Consolidated Bihar bonus data including migration comparison, piece-rate categories, and state rank (updated July 2026)

Disclaimer

Bonus calculations based on the Payment of Bonus Act, 1965 (as amended 2015) and Bihar Scheduled Employment Rules 1992. Bihar uses single zone throughout; minimum wages range from ₹11,128 (unskilled) to ₹17,160 (HS). Supervisory frozen since Oct 2024. VDA = 1.8% (lowest nationally). 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.