Minimum bonus entitlement requires employers to pay an annual floor bonus to eligible employees, subject to wage caps. Employees working at least thirty days and earning up to the notified wage ceiling are entitled to a statutory minimum bonus or specified floor amount regardless of allocable surplus; where allocable surplus exceeds minimum liabilities the employer must pay a proportionate bonus to each eligible employee subject to a maximum twenty per cent ceiling, with transitional set on/set off rules for new establishments and profit determination for early accounting years.