Step-by-Step Guide for Bonus Return Filing
Bonus Return filing is a mandatory annual labour compliance under the Payment of Bonus Act, 1965 for applicable employers in India.
Every eligible establishment must submit a Bonus Return after payment of bonus to employees for the financial year.
This guide explains the complete step-by-step process for Bonus Return filing, including applicability, due dates, required forms, and penalties.
What Is Bonus Return?
Bonus Return is an annual statement filed by employers detailing:
- Number of employees eligible for bonus
- Bonus amount payable and paid
- Set-on and set-off details
- Compliance under the Payment of Bonus Act
It ensures transparency and statutory compliance with labour authorities.
Applicability of Bonus Return
Bonus Return filing is mandatory if:
- The establishment employs 20 or more employees
- Employees earn up to ₹21,000 per month
- Bonus is paid during the financial year
Applicable to:
- Companies
- LLPs
- Partnership firms
- Factories
- Shops & Establishments
Bonus Return Due Date
| Return Type | Due Date |
|---|---|
| Annual Bonus Return | Within 30 days from bonus payment |
| Common Practice | On or before 30th November |
Due dates may vary slightly by state.
Forms Used for Bonus Return Filing
- Form A – Computation of allocable surplus
- Form B – Set-on and set-off details
- Form C – Bonus paid to employees
- Form D – Annual Bonus Return (commonly required)
Step-by-Step Process for Bonus Return Filing
Step 1: Confirm Bonus Applicability
Verify:
- Employee strength
- Salary eligibility
- Minimum 8.33% bonus paid
Step 2: Prepare Bonus Registers
Maintain:
- Attendance register
- Salary & wage register
- Bonus calculation sheet
- Employee-wise bonus payment data
Step 3: Fill Prescribed Bonus Forms
Prepare:
- Form A, B, C (calculations)
- Form D (annual return)
Ensure figures match payroll records.
Step 4: Login to Labour Compliance Portal
- Visit state Labour Department portal
- Login using establishment credentials
(Some states allow physical filing.)
Step 5: Upload Bonus Return
- Select Bonus Return
- Enter establishment and FY details
- Upload filled forms
- Submit return
Step 6: Download Acknowledgement
- Save submission receipt
- Preserve documents for audit and inspection
Common Mistakes in Bonus Return Filing
- ❌ Incorrect employee count
- ❌ Salary eligibility mismatch
- ❌ Bonus percentage errors
- ❌ Delay after bonus payment
- ❌ Missing registers during inspection
Penalty for Non-Filing or Late Filing
| Non-Compliance | Penalty |
|---|---|
| Late Filing | Monetary fine |
| False Information | Prosecution |
| Non-Payment of Bonus | Imprisonment up to 6 months |
Strict compliance is strongly recommended.
Who Is Exempt from Bonus Act?
- Employees earning above ₹21,000/month
- Newly set-up establishments (first 5 years, subject to profit)
- Certain government organizations
How Saving Mantra Helps in Bonus Compliance
Saving Mantra provides complete labour law compliance management, including:
- Bonus eligibility assessment
- Bonus calculation & registers
- Bonus Return filing
- Audit-ready documentation
- Labour inspection support
✔ 100% compliance
✔ Automated checklists
✔ Expert-reviewed filings
Frequently Asked Questions (FAQs)
Q1. Is Bonus Return mandatory every year?
Yes, if bonus is applicable and paid during the year.
Q2. Can Bonus Return be filed without paying bonus?
No. Payment of bonus is mandatory if applicable.
Q3. Is Bonus Return applicable to small businesses?
Only if employee count reaches the prescribed limit.
Q4. Can Bonus Return be revised?
Yes, subject to labour department rules.
Disclaimer
This article is for informational purposes only. Labour laws, forms, and filing procedures may vary by state and are subject to amendments. Always consult a qualified labour law professional or the official labour department portal before filing. Saving Mantra shall not be liable for actions taken based on this content without professional consultation.