Allocable surplus carry-forward governs excess bonus amounts through succeeding accounting years under the wage rules.

Allocable surplus exceeding the maximum bonus payable in an accounting year is carried forward, subject to a ceiling of twenty per cent of the employees' total salary or wage for that year, for adjustment in succeeding accounting years up to the fourth accounting year. The carried forward amount is then used for payment of bonus in the manner illustrated in Appendix A, where the surplus remains after meeting the maximum bonus liability.

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