Please note that eventhough the company runs on loss, you must pay the bonus. Here you can pay them the minimum bonus to them i.e., 8.33% Bonus amounting to Rs.3499/- for the whole year. If the person becomes absent (not leave) / joined after April 2011, then you can pay proportionately.
from the next year onwards, they have to pay between 8.33% and 20% depending on the workings in Allocable Surplus Register (the working is given in the act very clearly).
if you are making a loss you still have to pay at least 8.33% of salary as bonus,
However, bonus is not applicable for any employee with a salary above Rs. 10,000
For the employees with salary of less than 10,000 but above Rs. 3500, the bonus is computed as if the salary is Rs. 3500