(1) The manager shall determine the percentage of bonus amount that an employee can receive in a financial year in accordance with sub-section (2).

(2) In accordance with sub-section (1) When determining the percentage of the bonus amount to be received by the employees, the amount allocated for the distribution of bonus for the financial year in the establishment is multiplied by 100. The percentage of the bonus shall be considered. (3) Notwithstanding anything written in sub-section (2), the bonus received by the employee shall not exceed the following amount:- (a) The Government of Nepal shall An employee receiving a monthly salary or wages up to twice the prescribed minimum wage, an amount equal to his eight months' salary or wages,

(b)   An employee receiving a salary or wages exceeding clause (a), an amount equal to his six months' salary or wages,”

(4) The minimum bonus amount to be received as per clause (b) of sub-section (3) is less than the maximum bonus amount as per clause (a).