Statutory Bonus in Rajasthan 2026: India's Lowest — Rates, Tourism Exception & Migration Comparison
India's Lowest Bonus
₹411 Gap from ₹7,000
Tourism Exception
3.15× Gap with Karnataka
Draft Rules Pending
Quick Facts: Rajasthan Statutory Bonus at a Glance
Min Bonus (Unskilled)
₹7,407/yr
India's lowest
Unskilled MW
₹7,410/mo
8.33% base
Gap from ₹7,000
₹411/yr
Only 6% above base
Tourism Bonus
~₹11,696/yr
+58% higher MW
Eligibility Ceiling
≤₹21,000/mo
Basic + DA
Skill Levels
4 (Single Zone)
India's simplest
vs Karnataka
3.15×
Migration driver
vs Gujarat
1.80×
₹13,321 there
vs Delhi
2.49×
₹18,443 there
Semi-Skilled
₹7,719/yr
₹7,722 MW
Skilled
₹8,031/yr
₹8,034 MW
HS
₹9,330/yr
₹9,334 MW
Payment Deadline
Nov 30, 2026
For FY 2025-26
Annual Filing
Form D
Within 30 days
Compliance Forms
A/B/C/D
Standard requirement
Bonus Table — India's Lowest
Rajasthan's single-zone simplicity: 4 skill categories, ₹7,410–₹9,334 minimum wage, ₹7,407–₹9,330 minimum bonus.
| Skill Level | MW (₹/mo) | 8.33% Bonus/Yr (₹) | 20% Max/Yr (₹) |
|---|---|---|---|
| Unskilled | ₹7,410 | ₹7,407 | ₹17,784 |
| Semi-Skilled | ₹7,722 | ₹7,719 | ₹18,533 |
| Skilled | ₹8,034 | ₹8,031 | ₹19,282 |
| HS (High School) | ₹9,334 | ₹9,330 | ₹22,402 |
The ₹411 Gap: Rajasthan vs Other States
| State | Gap Above ₹7,000 Base (₹) | % Above Base |
|---|---|---|
| Rajasthan — ₹411 | ₹411 | 6% |
| Maharashtra | ₹6,920 | 99% |
| Delhi | ₹11,447 | 163% |
| Karnataka | ₹16,370 | 234% |
Tourism Sector Exception: 58% Higher Bonus
| Sector | MW (₹/day) | MW (₹/mo est.) | 8.33% Bonus/Yr (₹) | Difference |
|---|---|---|---|---|
| General (Shop, Factory, etc.) | ₹285 | ₹7,410 | ₹7,407 | — |
| Tourism (Hotel, Resort) | ~₹450 | ~₹11,700 | ~₹11,696 | +₹4,289 (+58%) |
India's Widest Bonus Gap — State Comparison
Ranking states by unskilled worker 8.33% bonus: Rajasthan at 1.00× (baseline), Karnataka at 3.15×.
| Rank | State | Unskilled Bonus (₹/yr) | Multiple vs Rajasthan |
|---|---|---|---|
| 1 | Karnataka Zone I | ₹23,366 | 3.15× |
| 2 | Delhi | ₹18,443 | 2.49× |
| 3 | Telangana Zone I | ₹15,994 | 2.16× |
| 4 | Haryana | ₹15,214 | 2.05× |
| 5 | Gujarat Cat 2 | ₹14,135 | 2.09× |
| 6 | Tamil Nadu | ₹14,054 | 1.90× |
| 7 | Maharashtra Zone I | ₹13,916 | 1.88× |
| 8 | UP Cat I | ₹13,687 | 1.85× |
| 9 | Gujarat Cat 1 | ₹13,321 | 1.80× |
| 10 | Rajasthan | ₹7,407 | 1.00× |
Migration Bonus Comparison — What Workers Gain by Moving
Annual bonus increase if a Rajasthan worker relocates to another state.
| Destination State | Unskilled Bonus (₹/yr) | Gain vs Rajasthan (₹) | Gain % |
|---|---|---|---|
| Karnataka Zone I | ₹23,366 | +₹15,959 | +215% |
| Delhi | ₹18,443 | +₹11,036 | +149% |
| Haryana | ₹15,214 | +₹7,807 | +105% |
| Maharashtra Zone I | ₹13,916 | +₹6,509 | +88% |
| Gujarat Cat 1 | ₹13,321 | +₹5,914 | +80% |
| Rajasthan (Baseline) | ₹7,407 | — | — |
Draft Code on Wages — Could Rajasthan's Bonus Change?
The pending national wage code may trigger a 30–50% minimum wage hike in Rajasthan. Here's the impact on bonus.
| Scenario | New MW (₹/mo) | New Bonus/Yr (₹) | Increase vs Current |
|---|---|---|---|
| Current (Baseline) | ₹7,410 | ₹7,407 | — |
| +30% MW Hike | ₹9,633 | ₹9,629 | +₹2,222 (+30%) |
| +50% MW Hike | ₹11,115 | ₹11,111 | +₹3,704 (+50%) |
| Parity with Gujarat | ₹13,321 | ₹13,321 | +₹5,914 (+80%) |
What the Draft Code Means for Employers
- Scientific wage calculation: The proposed code may replace ad-hoc MW notifications with a formula-based approach (cost of living, inflation, productivity).
- Likely timeline: Rules could be finalized by late 2026 or 2027, with implementation in FY 2027-28.
- Bonus cascade: Any MW increase automatically flows through to bonus (since bonus = MW × 8.33%). A 30% MW hike = 30% bonus hike.
All Workers Comfortably Eligible
Rajasthan's widest eligibility buffer in India — all 4 skill categories far below ₹21,000 ceiling.
| Skill Level | MW (₹/mo) | Distance Below Ceiling | Buffer % |
|---|---|---|---|
| Unskilled | ₹7,410 | ₹13,590 | 65% |
| Semi-Skilled | ₹7,722 | ₹13,278 | 63% |
| Skilled | ₹8,034 | ₹12,966 | 62% |
| HS | ₹9,334 | ₹11,666 | 56% |
Step-by-Step Bonus Calculation for Rajasthan FY 2025-26
Six straightforward steps — Rajasthan's simplest state compliance system.
Step 1: Verify Establishment Eligibility
- Does your establishment have 20+ employees? → Covered by central Payment of Bonus Act
- Is it a manufacturing/seasonal business? → Likely covered
- 10–19 employees? → Only covered in Maharashtra (lower threshold); Rajasthan follows central 20-employee rule
Step 2: Identify Eligible Employees
- Salary ≤₹21,000/month (Basic + DA)
- Worked 30+ days in FY 2025-26
- Not an apprentice
Step 3: Determine Employee Skill & MW
- Unskilled: ₹7,410/month
- Semi-Skilled: ₹7,722/month
- Skilled: ₹8,034/month
- HS: ₹9,334/month
- Tourism sector: Use tourism MW (~₹450/day) if applicable
Step 4: Check Tourism Status
- Hotel, resort, or hospitality worker? → Use tourism MW (~₹11,700/month) instead of general MW
- General sector (shop, factory, office)? → Use standard MW per skill level
Step 5: Calculate Bonus (8.33% minimum)
- Bonus = MW × 8.33% × 12 months
- Unskilled: ₹7,410 × 8.33% × 12 = ₹7,407/year
- Tourism: ~₹11,700 × 8.33% × 12 = ~₹11,696/year
Step 6: Pay & File Forms
- Pay by: November 30, 2026
- File Form D: Within 30 days of payment
- Maintain: Form A (allocable surplus), Form B (set-on/set-off), Form C (employee-wise details)
Compliance — Forms, Deadlines & Penalties
Rajasthan bonus compliance requirements and enforcement timeline.
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
| Violation | Penalty |
|---|---|
| Non-payment of bonus | Imprisonment up to 6 months and/or fine up to ₹1,000 |
| Late payment (after Nov 30) | Prosecution risk + interest |
| Not maintaining Forms A/B/C | Prosecution under Section 28 |
| Not filing Form D | Fine + compliance notice |
Rajasthan Statutory Bonus Calculator
Calculate per-employee and total bonus liability for general or tourism sectors.
Frequently Asked Questions
Related Resources
Rajasthan Compliance Information
- Minimum Wages in Rajasthan 2026 — Single-zone MW drives the bonus calculation
- Bonus Across Indian States — Compare Rajasthan with other states
SalaryBox Tools
- SalaryBox Payroll — Auto-calculate Rajasthan bonus by sector and skill level, generate Forms A/B/C/D
Sources & References
| Source | Details |
|---|---|
| Payment of Bonus Act, 1965 (as amended 2015) | Central Act — 20-employee threshold, 8.33%–20% bonus rates, ₹21,000 eligibility ceiling |
| Rajasthan Labour Department | State enforcement, Form D filing requirements, compliance timeline |
| Rajasthan Minimum Wages Notification (Jan–Jun 2026) | Single-zone minimum wage rates: Unskilled ₹7,410, Semi ₹7,722, Skilled ₹8,034, HS ₹9,334 |
| Tourism MW (Rajasthan) | Hospitality sector wage approximately ₹450/day (~₹11,700/month), higher than general sector |
| Draft Code on Wages (2022–2026) | Proposed national wage code framework under discussion; may introduce scientific MW calculation in Rajasthan by 2027 |
| SalaryBox Academy Database | Consolidated Rajasthan bonus data including sector-wise calculations, state comparison, and compliance timeline (updated July 2026) |
Disclaimer
Bonus calculations based on the Payment of Bonus Act, 1965 (as amended 2015) and Rajasthan Minimum Wages notification (Jan–Jun 2026). Rajasthan's single-zone structure and tourism sector exception apply. The proposed national wage code may trigger minimum wage increases after finalization and implementation in FY 2027-28 or later. 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.