Dear Rashmita Ghosh,
Pl. elaborate your query.
Please note, Bonus payable working is based on Allocable surplus. The allocable surplus is required to be distributed between the 'EMPLOYEES-STAFF WHO ARE ENTITLED FOR BONUS AS PER BONUS ACT". The ratio of Bonus between allocable surplus and Salary-wages entitled for Bunus, decides the % of Bonus. As per bonus Act minimum 8.33% bonus is required to be paid even though establishment/company having losses in the financial year. Under the circumstances, Such paid/payable bonus is adjustable to allocable surplus account and hence Such Allocable surplus, not necessary to paid off in single year. It is a very critical working, most of the establishments do not going in for and they just pay the 8.33% or even more.
Secondly, the staff-employee who are not entitled or fitting in Bonus act, for them establishment/company decides in a different way or they may pay them as Bonus or Ex-gretia but at their will. The % or amount may vary from the entitled staff-employee.
Hence you may find in overall % difference.
I tried to explain in short, hope this will suffices your purpose.
9th January 2017 From India, Pune