Statutory Bonus in Delhi 2026: India's 2nd Highest, 6-Category Eligibility & NCR Compliance Guide

Skilled & Matric Clerical — Borderline Explanation

Total minimum wage for Skilled and Matric Clerical is ₹22,411/month, which exceeds the ₹21,000 eligibility ceiling. However, the Basic wage component is ₹17,991, which is below ₹21,000. Eligibility depends on whether Variable Dearness Allowance (VDA) is treated as "DA" for purposes of Section 2(13). Conservative employers treat the full minimum wage as the eligibility check and consider these categories ineligible. Progressive employers distinguish Basic wage and treat them as eligible. Check with Delhi Labour Department for your establishment's classification.

Key Rule: Bonus Follows Work Location

If your company is registered in Delhi but has workers at a Noida site, you pay Noida/UP bonus for those workers — not Delhi bonus. The applicable minimum wage depends on WHERE the employee physically works. Track by location; pay the correct rate for each site. SalaryBox auto-applies location-based bonus rates if configured correctly.

Individual Households vs Agencies

Not covered: Individual households with 1 or 2 domestic workers are not covered by the Bonus Act — the 20-employee threshold doesn't apply to household staff in private homes.

Covered: Maid agencies, housekeeping firms, facility management companies, and other establishments with 20+ employees must pay bonus to domestic workers they employ or deploy.

Key Insight

Delhi ranks #2 nationally for statutory bonus cost, second only to Karnataka. The same unskilled worker earns ₹18,443/year bonus in Delhi vs ₹13,916 in Maharashtra (25% difference) and ₹7,407 in Rajasthan (60% difference). This premium reflects Delhi's higher minimum wage structure, which is the state's competitive advantage for attracting and retaining skilled workforce.

Step 1: Determine Employee Category & Applicable MW

Identify the employee's skill category (Unskilled, Semi-Skilled, Skilled, Clerical, etc.) and look up the Delhi minimum wage. Example: Unskilled worker = ₹18,456/month.

Step 2: Check Eligibility (₹21,000 Ceiling)

Verify that Basic + DA does not exceed ₹21,000/month. If it does, the employee is not eligible for statutory bonus. Graduate+ Clerical (₹24,356) is automatically ineligible.

Step 3: Use MW (Not ₹7,000) as Calculation Base

Calculate base as: Maximum of ₹7,000 or Delhi Minimum Wage. Since all Delhi MWs exceed ₹7,000, use MW. For unskilled: ₹18,456/month.

Step 4: Calculate Minimum Bonus (8.33%)

8.33% × ₹18,456 × 12 months = ₹18,443/year per unskilled worker (assuming surplus exists to pay even the minimum).

Step 5: Compute Allocable Surplus & Determine Actual Rate

Calculate your establishment's allocable surplus. If surplus % is 8.33%–20%, pay that exact %. If less than 8.33%, pay 8.33% minimum (unless first 5 years with no surplus). If more than 20%, pay 20% max and set-on the excess.

Step 6: Pay by Nov 30 & File Form D

Pay the computed bonus to all eligible employees by November 30, 2026. File Form D (Annual Return) with Delhi Labour Department within 30 days of payment. Maintain Forms A (Allocable Surplus), B (Set-On/Set-Off), and C (Employee-wise details) for inspection.

Delhi Multi-Page Compliance Cluster

• Minimum Wages in Delhi 2026 — 6-category MW structure; bonus calculation base
• Maharashtra Bonus 2026 — Comparison state with 10-employee threshold
• Karnataka Bonus 2026 — India's highest bonus cost

SalaryBox Resources

• SalaryBox Payroll — Auto-calculates Delhi bonus using correct MW base (not ₹7,000), generates Forms A/B/C/D, tracks by location
• SalaryBox Blog — Latest updates on Delhi labour compliance