The Key Changes in The Payment of Bonus (Amendment),Act 2015 (a) The official amendment provides that the benefits of the Act would be deemed to have come into force on April 1, 2014, instead of April 1, 2015. (b) The employee’s eligibility limit enhanced from Salary of Rs.10000/- Per Month to Rs.21000/- Per Month w.e.f. 1st April 2014. (c) The BONUS calculation ceiling limit enhanced from Rs.3500/- Per Month to Rs.7000/- Per Month or the minimum wages for the scheduled employment, as fixed by the appropriate Government, whichever is higher w.e.f. 1st April 2014. The official amendment provides that the benefits of the Act would be deemed to have come into force on April 1, 2014, instead of April 1, 2015.