- Type
- Act
- Year
- २०३० BS
- Status
- In force
- Category
- खण्ड ८: उद्योग, वाणिज्य तथा आपूर्ति · Volume 8: Industry, Commerce and Supply
- Official text
- Official page Official text (PDF)
Analysis drawn from official reports, court rulings and published research, each cited. Figures are being double-checked against the source documents; corrections are welcome.
What does it do?
- Every profit-making establishment (as defined in the Labour Act, 2074) must set aside 10% of its net profit each fiscal year as bonus for its employees and workers. Employees who worked at least half of the required working days in the year qualify; casual and substitute workers do not, and those punished or dismissed for listed misconduct lose the bonus. Managers must file the balance sheet and profit-and-loss statement with the Labour Office within six months of the year's end.नाफा कमाउने हरेक प्रतिष्ठान (श्रम ऐन, २०७४ ले परिभाषित) ले आर्थिक वर्षमा भएको खुद नाफाको दश प्रतिशत रकम कर्मचारी र कामदारका लागि बोनसबापत छुट्याउनुपर्छ। वर्षमा काम गर्नुपर्ने अवधिको कम्तीमा आधा काम गर्ने कर्मचारीले बोनस पाउँछन्; क्याजुअल वा बदलीमा काम गर्नेले पाउँदैनन्, र तोकिएका कसूरमा सजाय पाएका वा बर्खास्त भएकाले पनि पाउँदैनन्। व्यवस्थापकले आर्थिक वर्ष सकिएको ६ महिनाभित्र वासलात र नाफा–नोक्सान हिसाब श्रम कार्यालयमा पठाउनुपर्छ। Nepal Law Commission (lawcommission.gov.np), consolidated text Section 2(ख), PDF p. 2; Section 4, PDF p. 4; Section 5(1), PDF p. 4; Sections 6 and 8, PDF pp. 6–8
- Each employee's bonus is a percentage of their pay worked out by dividing the bonus pool by total wages, capped at eight months' pay for those earning up to twice the minimum wage and six months' pay for others. Bonus must be paid in cash within eight months of the year's end (the Labour Office can extend this by up to three months), and the distribution report sent to the Labour Office within seven days.कर्मचारीले पाउने बोनस बोनसका लागि छुट्याइएको रकमलाई कुल तलबले भाग गरी निकालिएको प्रतिशतका आधारमा हुन्छ; न्यूनतम पारिश्रमिकको दोब्बरसम्म तलब पाउनेका लागि आठ महिनाको र अरूका लागि छ महिनाको तलबबराबरको हद छ। आर्थिक वर्ष सकिएको आठ महिनाभित्र नगदमा बोनस बाँड्नुपर्छ (श्रम कार्यालयले बढीमा तीन महिना थप्न सक्छ), र बाँडेको सात दिनभित्र विवरण श्रम कार्यालयमा पठाउनुपर्छ। Nepal Law Commission (lawcommission.gov.np), consolidated text Sections 7 and 9, PDF pp. 7–8; Section 14, PDF p. 11
- Any amount left over after paying bonuses is split: in private establishments 70% goes to the establishment's own welfare fund and 30% to the national-level welfare fund set up by the government; in government-owned establishments 20% goes to the establishment's fund and 80% to the national fund. Bonus disputes between employees and management are settled by the Labour Office through talks or a decision, which can be appealed, and the manager is personally liable for offences under the Act.बोनस बाँडेपछि बाँकी रहेको रकममध्ये निजी प्रतिष्ठानले सत्तरी प्रतिशत प्रतिष्ठानकै कल्याणकारी कोषमा र तीस प्रतिशत नेपाल सरकारले खडा गरेको राष्ट्रियस्तरको कल्याणकारी कोषमा जम्मा गर्नुपर्छ; सरकारी स्वामित्वका प्रतिष्ठानले बीस प्रतिशत आफ्नो कोषमा र असी प्रतिशत राष्ट्रिय कोषमा जम्मा गर्नुपर्छ। बोनससम्बन्धी विवाद श्रम कार्यालयले वार्ता वा निर्णयबाट समाधान गर्छ, जसउपर पुनरावेदन लाग्छ; ऐनअन्तर्गतको कसूरमा व्यवस्थापक व्यक्तिगत रूपमा जिम्मेवार हुन्छ। Nepal Law Commission (lawcommission.gov.np), consolidated text Section 13, PDF pp. 10–11; Section 16, PDF p. 11; Section 23, PDF p. 12
Gaps, loopholes and improvement ideas
- Not enforced The Auditor General found that employers' payments into the national-level welfare fund are not being monitored. The fund received Rs 1.745 billion from 74 establishments in FY 2081/82 and Rs 25.25 billion in total since 2056/57, but the Auditor General found that it does not monitor whether employers send the amounts Section 13 requires. Its year-end balance of Rs 699.3 million had not been passed to the Social Security Fund.रोजगारदाताले राष्ट्रियस्तरको कल्याणकारी कोषमा रकम जम्मा गरे–नगरेको अनुगमन नभएको महालेखापरीक्षकले उल्लेख गरेको छ। कोषमा आर्थिक वर्ष २०८१/८२ मा ७४ उद्योग–प्रतिष्ठानबाट रु. १ अर्ब ७४ करोड ५२ लाख र २०५६/५७ देखि हालसम्म रु. २५ अर्ब २५ करोड २५ लाख प्राप्त भएको भए पनि दफा १३ बमोजिम पठाउनुपर्ने रकम रोजगारदाताले पठाए–नपठाएको अनुगमन कोषले नगरेको महालेखापरीक्षकले पाएको छ। वर्षान्तमा बाँकी रु. ६९ करोड ९२ लाख ७५ हजार सामाजिक सुरक्षा कोषमा दाखिला गरिएको थिएन। Office of the Auditor General, Nepal · Nepal Law Commission (lawcommission.gov.np), consolidated text OAG 63rd report, Ministry of Labour chapter, paras 33–34 (PDF p. 505, printed p. 473); Act Section 13, PDF pp. 10–11
- Outdated The national-level welfare fund set up under the Bonus Act now mainly passes funds on: under Section 26(2) of the Contribution-based Social Security Act, 2074 its receipts and interest have gone to the Social Security Fund since 2074/75. The Auditor General said it should either be restructured with internal controls to map and track amounts due under the Bonus Act, or be abolished with the money going directly to the Social Security Fund, which would then do the monitoring.बोनस ऐनअन्तर्गत स्थापित राष्ट्रियस्तरको कल्याणकारी कोष अहिले मुख्यतः रकम हस्तान्तरण गर्ने माध्यमका रूपमा रहेको छ: योगदानमा आधारित सामाजिक सुरक्षा ऐन, २०७४ को दफा २६(२) बमोजिम २०७४/७५ देखि यसको आम्दानी र ब्याज सामाजिक सुरक्षा कोषमा पठाइँदै आएको छ। बोनस ऐनबमोजिम प्राप्त हुनुपर्ने रकमको म्यापिङ र ट्र्याकिङ गर्न आन्तरिक नियन्त्रण प्रणालीसहित कोषको पुनःसंरचना गर्नुपर्ने, वा रकम सिधै सामाजिक सुरक्षा कोषमा जाने र अनुगमन पनि त्यही कोषबाट हुने व्यवस्था मिलाई यो कोष खारेज गर्नुपर्ने महालेखापरीक्षकको सुझाव छ। Office of the Auditor General, Nepal OAG 62nd report, Ministry of Labour chapter, para 47 (PDF pp. 548–549, printed pp. 518–519)
Ideas to fix it
- Make all establishments pay the required share into the fund and set up monitoring, using links between government agencies; or abolish the national-level fund and route the money directly to the Social Security Fund, which would monitor it.अन्तरनिकाय आबद्धता कायम गरी सबै प्रतिष्ठानले कानूनबमोजिमको रकम कोषमा अनिवार्य रूपमा पठाउने र अनुगमन गर्ने व्यवस्था मिलाउने; वा राष्ट्रियस्तरको कोष खारेज गरी रकम सिधै सामाजिक सुरक्षा कोषमा जाने र अनुगमन पनि त्यहीँबाट गर्ने। Proposed by: Office of the Auditor General (62nd and 63rd Annual Reports) Office of the Auditor General, Nepal · Office of the Auditor General, Nepal
Where does it conflict with other laws?
No conflict with another law is documented in the sources we have reviewed so far.
Regulations and rules made under it
- बोनस नियमावली, २०३९ In force