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Bonus is an additional remuneration payable to the employees based on the performance of the establishment in an Accounting Year subject to the scales prescribed under the Payment of Bonus Act,1965. In addition, the determination of the quantum of bonus is legally a subject matter of collective bargaining. Therefore, monthly payment of bonus based on presumption can not be a sound practice though there is no explicit statutory bar on such practice. To be on the safer side an amount equal to minimum bonus can be monthly paid as bonus advance and adjusted later against the actual quantum determined at the close of the Accounting Year.