(1) In relation to an establishment failing to send the statement of balance sheet and profit and loss within the time limit as per sub-section (1) of section 4 or the statement of balance sheet and profit and loss submitted as per sub-section (2) of section 4 If the bonus cannot be distributed within the period specified in section 9 due to the quality salary and examination by the relevant labor office, the manager of such establishment shall distribute a bonus of at least five percent of the roughly calculated net profit.

(2) Distribution according to subsection (1). After the amount of bonus paid, after the balance sheet and the statement of profit and loss are prepared or after the final decision is made, if the amount is distributed less than the amount decided to be distributed as bonus, the amount equal to the amount that was distributed should be calculated and distributed again to the employees by Damasahi.

(3) If the bonus is distributed in excess of the amount decided to be distributed as a bonus according to sub-section (2), then the amount that is more than the bonus distributed should be deducted while calculating the net profit for the next financial year.