**Executive Summary**
This office memorandum, issued by the Government of India's Ministry of Finance on September 29, 2025, outlines the grant of Non-Productivity Linked Bonus (ad-hoc bonus) to Central Government employees for the accounting year 2024-25. It details eligibility criteria, calculation methods, and specific conditions for payment. The expenditure will be debitable to the respective object head in terms of Department of Expenditure's Notification dated 16th December 2022.
**Key Points / Main Content**
* **Bonus Eligibility:**
* Applicable to Group 'C' and non-gazetted Group 'B' Central Government employees not covered by any Productivity Linked Bonus Scheme.
* Extends to eligible employees of Central Para Military Forces, Armed Forces, and Union Territory Administration following the Central Government pattern of emoluments without other bonus schemes.
* **Terms and Conditions:**
* Employees must have been in service as of March 31, 2025, with at least six months of continuous service during 2024-25.
* Pro-rata payment is admissible for continuous service between six months and a full year, rounded to the nearest month.
* Quantum of Non-PLB is based on the lower of average emoluments or a calculation ceiling of Rs.7000/- per month.
* A formula is provided to calculate the bonus for one day (average emoluments divided by 30.4, then multiplied by the number of bonus days).
* Payments will be rounded off to the nearest rupee.
* Clarifications regarding bonus eligibility under certain circumstances are provided in Annexure-I.
* **Casual Labour Eligibility:**
* Casual labor working in 6-day week offices for at least 240 days each year for 3+ years (or 206 days for 5-day week offices) are eligible.
* The Non-PLB amount for casual labor is Rs.1184/- (based on Rs.1200 monthly emoluments).
* Adjustments are made for actual emoluments below Rs.1200/- p.m.
* **Expenditure:**
* Expenditure is to be met from within the sanctioned budget provision of concerned Ministries/Departments for the financial year 2025-26.
**Impact Analysis**
**Central Government Employees (Group C and Non-Gazetted Group B)**
* **Impact:** Eligible employees will receive a Non-Productivity Linked Bonus equivalent to 30 days of emoluments for the year 2024-25, subject to specified conditions.
* **Action Required:** Employees should verify their eligibility based on the criteria outlined in the memorandum.
**Central Para Military Forces and Armed Forces Personnel**
* **Impact:** Eligible personnel will receive the ad-hoc bonus as per the outlined terms.
* **Action Required:** Verify eligibility based on continuous service and service as on 31.03.2025.
**Ministries/Departments of the Government of India**
* **Impact:** Responsible for implementing the bonus distribution and covering the expenditure from their sanctioned budget.
* **Action Required:** Ensure adherence to the guidelines for bonus calculation and payment.
**Indian Audit and Accounts Department**
* **Impact:** These orders are issued in consultation with the Comptroller and Auditor General of India as mandated under Article 148(5) of the Constitution of India.
* **Action Required:** None specified.
Key Entities Referenced
Non-Productivity Linked Bonus (Ad-hoc Bonus): The primary subject of the policy; a bonus payment for Central Government employees.
Ministry of Finance: The ministry issuing the memorandum, responsible for government finances.
Central Government Employees: The target recipients of the bonus described in the policy.
Comptroller and Auditor General of India: Orders issued in consultation with this entity as mandated under Article 148(5) of the Constitution of India.
F. No. 7/24/2007/E III (A)
Government of India
Ministry of Finance
Department of Expenditure
North Block, New Delhi,
Dated 29.09.2025
OFFICE MEMORANDUM
Subject: Grant of Non-Productivity Linked Bonus (ad-hoc bonus)
to Central Government Employees for the year 2024-25.
The undersigned is directed to convey the sanction of the President to grant of
Non-Productivity Linked Bonus (Ad-hoc Bonus) equivalent to 30 days emoluments for
the accounting year 2024-25 to all Central Government employees in Group ‘C’ and all
non-gazetted Central Government employees in Group ‘B’, who are not covered by any
Productivity Linked Bonus Scheme. The calculation ceiling for payment of ad-hoc Bonus
under these orders shall be monthly emoluments of Rs.7000/-. The payment of ad-hoc
- Bonus under these orders will also be admissible to the eligible employees of Central
Para Military Forces and Armed Forces. The orders will deemed to be extended to the
employees of Union Territory Administration which follow the Central Government
pattern of emoluments and are not covered by any other bonus or ex-gratia scheme.
2. The benefit will be admissible subject to the following terms and conditions:-
(i) Only those employees who were in service as on 31.3.2025 and have rendered at
least six months of continuous service during the year 2024-25 will be eligible for
payment under these orders. Pro-rata payment will be admissible to the eligible
employees for period of continuous service during the year from six months to a full
year, the eligibility period being taken in terms of number of months of service
(rounded off to the nearest number of months);
(ii) The quantum of Non-PLB (ad-hoc bonus) will be worked out on the basis of average
emoluments/calculation ceiling whichever is lower. To calculate Non-PLB (Ad-hoc
bonus) for one day, the average emoluments in a year will be divided by 30.4 (average
number of days in a month). This will, thereafter, be multiplied by the number of days
of bonus granted. To illustrate, taking the calculation ceiling of monthly emoluments
of Rs.7000/- (where actual average emoluments exceed Rs.7000/-), Non-PLB (Ad-hoc
Bonus) for thirty days would work out to Rs.7000x30/30.4=Rs.6907.89/- (rounded off
to Rs.6908/-).(iii) The casual labour who have worked in offices following a 6 days week for at least
240 days for each year for 3 years or more (206 days in each year for 3 years or more
in the case of offices observing 5 day week), will be eligible for this Non-PLB (Ad-hoc
Bonus) Payment. The amount of Non-PLB (ad-hoc bonus) payable will be
(Rs.1200x30/30.4 i.e.Rs.1184.21/- (rounded off to Rs.1184/-). In cases where the
actual emoluments fall below Rs.1200/- p.m., the amount will be calculated on the
basis of actual monthly emoluments.
(iv) All payments under these orders will be rounded off to the nearest rupee.
(v) Various points regarding regulation of Ad-hoc / Non-PLB Bonus are given in the
Annexure.
3. The expenditure on this account will be debitable to the respective object head in
terms of Department of Expenditure’s Notification dated 16° December 2022.
4. The expenditure to be incurred on account of Non-PLB (Ad-hoc Bonus) is to be met
from within the sanctioned budget provision of concerned Ministries/Departments for
the current financial year 2025-26.
5. In so far as the persons serving in the Indian Audit and Accounts Department are
concerned, these orders are issued in consultation with the Comptroller and Auditor
General of India as mandated under Article 148(5) of the moe
ZA\A\ Ler
(Umesh Kumar Agarwal)
Deputy Secretary to the Government of India.
To,
All Ministries/Departments of the Government of India as per standard list etc.ANNEXURE-I
ANNEXURE to O.M. No. 7/24/2007-E-III(A) dated 29/09/2025
Point Clarification
1. Whether the employees in the Subject to completion of minimum six months
following categories are eligible for the continuous service and being in service as on
benefit of ad-hoc bonus for an 315' March, 2025.
accounting year
(a) Employees appointed on purely (a) Yes, if there is no break in service.
temporary ad-hoc basis.
(b) Employees who resigned, retired
(b) As a special case only those persons who
from service or expired before 31% superannuated or retired on invalidation on
March, 2025. medical grounds or died before 31% March,
2025 but after completing at least six months
regular service during the year will be eligible
for the ad-hoc bonus on pro rata basis in terms
of nearest number of months of service.
(c) Employees on deputation/ foreign (c) Such employees are not eligible for the ad-
service terms to state governments, hoc bonus to be paid by the lending
UT. Governments, Public Sector departments. In such cases the liability to pay
Undertakings, etc., on 31%March, ad-hoc bonus lies with the borrowing
2025. organization depending upon the ad-hoc
bonus/PLB/ex-gratia/incentive payment
scheme, if any, in force in the borrowing
organization.
(d) Employees who reverted during (d) The total amount of bonus/ex-gratia
accounting year from deputation on received for the accounting year from foreign
foreign service with the organizations employer and the ad-hoc bonus, if any, due
indicated in ‘C’ above. from a central government office for the
period after reversion will be restricted to the
amount due under ad-hoc bonus as per these
orders.
(e) Employees from state (e) Yes, they are eligible for ad-hoc bonus to
Government/U.T. Admn./Public Sector be paid by the borrowing departments in
Undertakings on reverse deputation terms of these orders provided no additional
with the Central Government. incentive as part of terms of deputation, other
than Deputation Allowance, is paid and the
lending authorities have no objection.
or(f) Superannuated employees who (f) Re-employment being fresh employment,
were re-employed. eligibility period is to be worked out
separately for re-employment period; the
total amount admissible, if any, for prior to
superannuation and that for re-employment |
period being restricted to the maximum
admissible under ad-hoc bonus under these
orders.
(g) Employees on half-Pay (g) Except in the case of leave without pay the
leave/E.O.L./Leave not due/study leave period of leave of other kinds will be included
at any time during the accounting year. for the purpose of working out eligibility
period. The period of E.0.L./dies non will be
excluded from eligibility period but will not
count as break in service for the purpose of
ad-hoc bonus.
(h) Employees under suspension at any (h) Subsistence allowance given to an
time during the accounting year. employee under suspension for a period in
the accounting year cannot be treated as
emoluments. Such an employee becomes
eligible for the benefit of ad-hoc bonus if and
when reinstated with benefit of emoluments
for the period of suspension, and in other
cases such period will be excluded for the
purpose of eligibility as in the case of
employees on leave without pay.
(i) Employees transferred from one (i) Employees who are transferred from any
Ministry/Department/Office covered of the Ministry/Department/Office covered
by ad-hoc bonus orders to another by ad-hoc bonus orders to another such office
within the Government of India or a without break in service will be eligible on the
Union Territory Government covered basis of combined period of service in the
by ad-hoc bonus orders and vice versa. different organizations. Those who are
nominated on the basis of a_ limited
departmental or open competitive exam from
one organization to a different organization
will also be eligible for the ad-hoc bonus. The
payment will be made only by the
organization where he was employed as on
315t March, 2025 and no adjustments with the
previous employer will be necessary.
a
ay
|(j) Employees who are transferred from (j) They may be paid what would have been
a Government Department/ paid on the basis of emoluments in ad-hoc
Organization covered by ad-hoc bonus bonus covered department for the entire year
orders to a Government less the amount due as productivity-linked
Department/Organization covered by bonus. The amount so calculated may be paid
productivity — Linked Bonus scheme or by Department where he was working on 31
vice versa. March, 2025 and/or at the time of payment.
(k) Part-time employees engaged on (k) Not eligible.
nominal fixed payment
2. | Whether ad-hoc bonus is payable
to casual labour for an accounting year
in the following cases:-
(a) Those who have put in specified (a) The eligibility is to be worked out for three
number of days of work in different years from the said accounting year
offices during each of the three years backwards. The period of 240 days of work in
ending with the said accounting year. each of these years may be arrived at by
combining the number of days worked in
more than one offices of the government of
India, for which bonus, ex-gratia or incentive
payment has not been earned and received.
(b) Casual labour who were not in (b) The condition of being in employment on
work on 31% March, 2025. 315 March, 2025 as laid down in these orders
is applicable to regular Government
Employees and not to casual labour.
(c) Those who have put in at least (c) If a casual labour, who has been
specified number of days of work in regularized in the accounting year does not
each of two years preceding the fulfill the minimum continuous service of six
accounting year but are short of this months as on 31° March, 2025 and therefore,
limit due to regularization in cannot be granted benefit as a regular
employment in the said accounting employee, he may be allowed the benefit as
year. for a casual labour provided the period of
regular service in the said year if added to the
period of work as casual labour works out to
at least specified number of days in that
accounting year.
ET
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