As per section 8 of the Payment of Bonus Act, 1965, the eligibility criterion for Bonus under the Act is that an employee should have worked for a minimum of 30 working days in the establishment during the accounting year concerned. An employee taking benefit from the ESIC for a continuous period of absence by virtue of the insurance coverage cannot be treated as the days worked by him.
Therefore, such an employee is not eligible for Bonus for that accounting year.