Company began its operations and revenue generation from April 2021 - Are we legally obligated to pay bonuses for the year 2022-23?

gauravarora79
I seek your esteemed guidance on the below matter.

Company Incorporation and Dormancy

One of our companies received its incorporation certificate back in the year 2013. However, it remained dormant without any business activities until March 2021. Consequently, for the fiscal years 2013-2014, 2014-2015, 2015-2016, 2016-2017, 2017-2018, 2018-2019, 2019-2020, and 2020-2021, there was no operational business, and no employees were engaged as per the balance sheets during this period.

Commencement of Operations

It was only from April 1, 2021, that we initiated operations and onboarded employees, marking the commencement of our restaurant business. Technically speaking, this company began its operations and revenue generation from this date, i.e., 1st April 2021 onwards.

Query on Bonus Obligation

Now, my question is: Are we legally obligated to pay bonuses for the year 2022-23?

Criteria for Bonus Exemption

Should the criteria for bonus exemption in the first five years be applied from the date of the company's operations and the date when employees were brought on board, which is April 1, 2021, OR from the date of its incorporation in 2013?

Your insights on this matter would be greatly appreciated.
DIPTI SRIVASTAVA 83
You are not legally obligated to pay a bonus for the year 2022-2023 since your restaurant business commenced operations on April 1, 2021, and the bonus exemption in the first five years should be applied from that date.
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