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The Code on Wages Act, 2019

Chapter IV - Payment of Bonus

Section 27: Proportionate reduction of bonus in certain cases

Where an employee has not worked for all the working days in an accounting year, the minimum bonus under sub-section (1) of section 26, if such bonus is higher than eight and one third per cent. of the salary or wage of the days such employee has worked in that accounting year, shall be proportionately reduced.