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BONUS-FORM-DlowState Authority

Bonus Form D due date — Annual Return of Bonus Paid

Also searched as: annual return of bonus · Form D under the Payment of Bonus Act · BONUS-FORM-D

Annual return in Form D of bonus paid to eligible employees, filed within 30 days of payment. The Payment of Bonus Rules 1975 were superseded on 8 May 2026 by the Code on Wages (Central) Rules 2026, and bonus is now returned in the annual return under the Labour Codes.

When it is due

1 Feb each year — no longer owed for periods from 2026-04-01

If it is late: Imprisonment up to 6 months or fine up to ₹1,000 under s.28

Track Bonus Form D and every other filing — free for 14 days
Due
1 Feb each year — no longer owed for periods from 2026-04-01
Frequency
Annual
If it lapses
Imprisonment up to 6 months or fine up to ₹1,000 under s.28
Statutory reference
Rule 5, Payment of Bonus Rules 1975

Where this date comes from

The instrument
Rule 5, Payment of Bonus Rules 1975
The authority
The relevant State government

Mallah Software Services Private Limited has not independently verified this against the gazette. The citation above is the instrument this date is taken from, and it is exact enough for a professional to check. Inside Lawzer a company secretary or chartered accountant can record that they have checked it, against the rule as it read on the day — and that record is withdrawn automatically if the rule later changes. A date nobody has checked says so.

Who has to file it

Every one of these has to hold before Bonus Form D binds an entity:

  • 20 or more employees
Usually owned by:
Accountant
Typical effort:
1.5 hours

Common questions

What is the due date of Bonus Form D?
1 Feb each year — no longer owed for periods from 2026-04-01.
Who has to file Bonus Form D?
It applies to 20 or more employees.
What is the penalty for filing Bonus Form D late?
Imprisonment up to 6 months or fine up to ₹1,000 under s.28

This is the standing statutory position. The government extends deadlines often, and an extension is not reflected here until the rule is updated. Mallah Software Services Private Limited is a software company and not a firm of company secretaries or chartered accountants — nothing here is legal, tax or secretarial advice. Confirm the date with your professional before relying on it. See the Professional Disclaimer.

Other Labour & Payroll obligations