Payment of bonus set-on and set-off for the sixth accounting year must reflect allocable surplus across two years. For the sixth accounting year under the payment of bonus framework, set on or set off is to be worked out in the manner illustrated in Appendix A under clause (i) of sub-section (7) of section 26 of the Code on Wages (Central) Rules, 2026. The calculation must take into account any excess or deficiency in allocable surplus carried for the fifth and sixth accounting years.