The Payment of Bonus Act, of 1965 provides for the payment of bonuses to employees working in factories or other establishments with more than 20 or more employees. The employees who earn less than Rs. 21,000 (Indian Rupees Twenty-One Thousand only) or less in salary or wages are entitled to a bonus of 8.33% or Rs. 100 (Indian Rupees One Hundred only), whichever is higher.