Bonus computation rules explain set on and set off adjustments, along with minimum and maximum bonus limits. Bonus computation under the wage rules is illustrated by an appendix table showing how available surplus is allocated against the payable bonus over successive years. The illustration assumes an annual salary or wage base of Rs. 1,04,167 for calculating the minimum bonus of 8.33 per cent and a ceiling of Rs. 2,50,000 for the maximum bonus payable to all employees, being twenty per cent of annual salary or wage. The table sets out year-wise amounts of available surplus, the corresponding bonus payable, and the operation of set on and set off adjustments carried forward from year to year.