There can be uniformity only in the percentage of the bonus and not the actual amount of bonus calculated on the basis of that percentage. If the actual wages are comparatively less, the amount of bonus would also be less. When the wages were determined as per minimum wage rates fixed by the Govt. in respect of the different employments and the same is adopted by the Company that owns a factory and a warehouse, company cannot declare different rates of bonus. Therefore, it is not mandatory to do so.
However, there are other reasons of practical considerations underlying my above answer.
Fortunately, the warehouse's location in the present case is very near just across the same street or road where the factory is. In case, if it is situated elsewhere like some other district or State?
Wage or salary fixation, whether done by the employer unilaterally on his own or as per the rates fixed under the Minimum Wages Act,1948 or even bilaterally through the process of Collective Bargaining, difference in wage structure would be bound to be there because of the nature of work in the different types of establishments owned by the same organization, of course, with a common balance sheet.
Therefore, it is impossible to establish uniformity in the actual amount of bonus receivable with the same percentage of bonus. Similarly, equally impossible would be the attempt to have different percentage of bonus to the employees of different types of establishments coming under the same Company to ensure uniformity in the amount of bonus actually receivable.
It may be possible if and only if common cadres of employment are created across the various establishments coming under the same business entity.
Now against the allocable surplus of a balance sheet and different minimum wages for different states/jobs , there is possibility that % of bonus will be different for different locations against one balance sheet. For example with an allocable surplus against one balance sheet with respect to minimum wage of say WB 18%, Maharashtra 16% and Odisha 20%. This is complicated situation.
Moreover, Set on and Set Off amount will also be different for differential amount of actual Bonus Payment in different locations. To my opinion it may be the highest minimum wage % to be paid for all and that may be the calculation basis every year.
Requesting others to opine in this respect.
S K Bandyopadhyay ( WB, Howrah)
+91 98310 81531
Amount of Bonus is calculated over Basic and DA Fixed.
Apart from this, Where ever Company is in Profit and if bonus is required to be fixed as per surplus allocation. Then Max limit of Bonus% universally may be fixed.In either Case there can not be a fixed amount as such but the fixed %.