Bonus Act, 2030

Purpose: To provide for distribution of bonus to workers and employees of enterprises. Lalmohar 2030/12/11.

Structure: Sections 1-28 (no chapters).

Key provisions:

• Section 4: balance sheet to be submitted to the Labour Office.
• Section 5(1): every profit-making enterprise allocates 10% of its net income for the fiscal year as bonus; net income is assessed as under the Income Tax Act, 2058. For government-owned enterprises the Government decides the percentage (Section 5(3)).
• Section 6: eligibility for bonus.
• Section 7(3): cap on an employee's bonus: up to 8 months' salary for those earning up to twice the minimum wage, and up to 6 months' salary for others.
• Section 9: types of bonus and time of distribution; Section 11: advance bonus.
• Section 13: welfare fund; Section 16: settlement of bonus disputes; Section 20: penalty.

Amendments: First 2034, Second 2039, Third 2045 and Fourth 2049, among others.

Staff bonus is a visible line in every Nepali bank's profit and loss account and directly affects reported net profit and distributable profit.

उद्देश्य: प्रतिष्ठानमा काम गर्ने कामदार तथा कर्मचारीलाई बोनस वितरणको कानूनी व्यवस्था। लालमोहर २०३०।१२।११।

संरचना: दफा १ देखि २८।

मुख्य व्यवस्था:

• दफा ५(१): नाफा कमाउने प्रत्येक प्रतिष्ठानले आर्थिक वर्षको खुद आयको दश प्रतिशत बोनसका लागि छुट्याउनुपर्ने; सरकारी स्वामित्वका प्रतिष्ठानमा नेपाल सरकारले तोक्ने।
• दफा ७(३): न्यूनतम पारिश्रमिकको दोब्बरसम्म तलब पाउनेलाई बढीमा आठ महिना र अरूलाई बढीमा छ महिनाको तलब बराबर।
• दफा १३: कल्याणकारी कोष; दफा १६: विवाद समाधान; दफा २०: जरिवाना।

संशोधन: २०३४, २०३९, २०४५ र २०४९ लगायत।

कर्मचारी बोनस बैङ्कको नाफा नोक्सान हिसाबमा देखिन्छ र खुद नाफामा असर गर्छ।