New Delhi:
As the festive season approaches, Central Government employees (Railways, Defence, Post) must understand the Calculation Ceiling Rule for Productivity Linked Bonus (PLB). Despite the 7th Pay Commission salary hikes, the bonus calculation remains capped at a notional salary of ₹7,000.
Updated on: 16 January 2026 | Verified against Ministry of Finance OM No. 7/24/2007/E III(A).
Productivity Linked Bonus (PLB) 2026: Calculation Ceiling ₹7,000 & Eligibility
Quick Answer
Bonus is NOT calculated on your actual Basic Pay. It is restricted to a monthly ceiling.
• Calculation Ceiling: ₹7,000 per month.
• Eligibility Limit: Unlike the past, there is currently NO eligibility pay ceiling (employees up to Level 8/9 often get it, subject to departmental orders).
• Formula: (Average Emoluments × Number of Days) / 30.4
Risk: The “Actual Pay” Myth
Do NOT expect a bonus based on your current salary (e.g., ₹50,000). The government artificially caps the input salary at ₹7,000.
Example: If 78 Days Bonus is declared:
❌ Wrong: (50,000 × 78) / 30.4 = ₹1,28,289
✅ Right: (7,000 × 78) / 30.4 = ₹17,951
PLB vs Ad-hoc Bonus (Non-PLB)
Check which category you fall under. You cannot claim both.
| Feature | Productivity Linked Bonus (PLB) | Ad-hoc Bonus (Non-PLB) |
|---|---|---|
| Departments | Railways, Post, Defence, EPFO. | Central Secretariat, Income Tax, Other HQs. |
| Basis | Performance/Production (Days vary). | Fixed 30 Days usually. |
| Ceiling | ₹7,000 per month. | ₹7,000 per month. |
| Max Amount | ₹17,951 (for 78 days). | ₹6,908 (approx for 30 days). |
🧮 SALARY TOOLS 2026:
Check your Basic Pay and Arrears to plan your savings:
Who Is Eligible
- Group ‘C’ and ‘B’ (Non-Gazetted) employees.
- Employees with at least 6 months of continuous service in the financial year.
- Casual labor who have worked for at least 240 days (for 3 years).
Frequently Asked Questions
Will the ₹7,000 ceiling be removed in 2026?
Unions have demanded the removal of the ceiling, but as of Jan 2026, the Ministry of Finance has not issued any order to revise it. The calculation remains on ₹7,000.
Is Bonus taxable?
Yes. Both PLB and Ad-hoc Bonus are treated as “Salary Income” and are fully taxable as per your Income Tax slab.
🇮🇳 हिंदी में सारांश (Summary in Hindi)
बोनस कैलकुलेशन नियम 2026
1. सीलिंग लिमिट: बोनस आपकी असली सैलरी पर नहीं, बल्कि ₹7,000 की कल्पित सैलरी (Notional Pay) पर गिना जाता है।
2. कितना मिलेगा: अगर रेलवे में 78 दिन का बोनस घोषित होता है, तो आपको लगभग ₹17,951 मिलेंगे। (फार्मूला: 7000 x 78 ÷ 30.4)।
3. पात्रता: ग्रुप C और नॉन-गजेटेड ग्रुप B कर्मचारी इसके लिए पात्र हैं।