The Government of India has announced the Productivity Linked Bonus (PLB) for Employees’ Provident Fund Organisation (EPFO) employees for the financial year 2024-25. This comprehensive guide covers everything you need to know about PLB calculation, eligibility criteria, payment details, and frequently asked questions.
Official Notification Summary – EPFO PLB 2024-25
The Department of Expenditure, Ministry of Finance, issued the official order in October 2025 announcing the Productivity Linked Bonus for EPFO employees for the performance year 2024-25. The bonus is granted as a performance incentive to eligible non-gazetted employees.
Key Highlights:
- Applicable to EPFO Group B and Group C employees
- Calculation based on 60 days of emoluments
- Maximum ceiling amount: ₹13,816
- Payment subject to eligibility conditions
Download Official PDF: [EPFO PLB 2024-25 Official Notification – Ministry of Finance Order dated October 2025]
Eligibility Criteria for EPFO PLB 2024-25
To qualify for the Productivity Linked Bonus under this scheme, employees must meet the following criteria:
1. Employee Category
- Group C (Non-Gazetted) employees of EPFO
- Group B (Non-Gazetted) employees of EPFO
- Excludes gazetted officers and contractual staff
2. Service Requirements
- Must have worked for at least 6 months during FY 2024-25
- Part-time employees are not eligible
- Both permanent and temporary employees qualify if they meet service criteria
3. Emoluments Ceiling
- Maximum calculation limit: ₹13,816 per month
- Even if basic pay exceeds this amount, PLB is calculated on ₹13,816 only
- Bonus equivalent to 60 days of emoluments
4. Exclusions
The following categories are NOT eligible:
- Casual workers
- Daily wage employees
- Outsourced/Contract staff
- Employees on suspension (unless exonerated)
- Those who have resigned or retired before the payment date
EPFO PLB Calculation Method 2024-25
The Productivity Linked Bonus is calculated using a straightforward formula:
PLB Amount = (Emoluments × 60) ÷ 365
Where:
- Emoluments = Basic Pay + Dearness Allowance (subject to maximum ₹13,816)
- 60 = Number of days of bonus
- 365 = Days in a year
Calculation Examples
Example 1: Employee with Basic Pay below ceiling
Basic Pay: ₹10,000
DA: ₹2,000
Total Emoluments: ₹12,000
PLB = (12,000 × 60) ÷ 365 = ₹1,972.60
Example 2: Employee with Basic Pay above ceiling
Basic Pay: ₹15,000
DA: ₹3,000
Total Emoluments: ₹18,000 (but capped at ₹13,816)
PLB = (13,816 × 60) ÷ 365 = ₹2,274.16 (Maximum PLB)
Example 3: Employee with less than full year service
For employees with less than 12 months but more than 6 months of service, PLB is calculated proportionately based on actual working days.
EPFO PLB 2024-25 – Key Details at a Glance
| Parameter | Details |
|---|---|
| Bonus Type | Productivity Linked Bonus (PLB) |
| Applicable Year | 2024-25 |
| Order Date | October 2025 |
| Eligible Categories | EPFO Group B & C (Non-Gazetted) |
| Bonus Period | 60 Days |
| Maximum Ceiling | ₹13,816 per month |
| Maximum PLB Amount | ₹2,274.16 (approx) |
| Minimum Service | 6 months in FY 2024-25 |
| Calculation Basis | Basic Pay + Dearness Allowance |
| Payment Mode | Direct credit to salary account |
| Tax Treatment | Taxable under Income from Salary |
Frequently Asked Questions (FAQs) – EPFO PLB 2024-25
Q1: When will EPFO PLB 2024-25 be credited?
A: The PLB is typically credited within 2-3 months of the official order issuance. For the October 2025 order, employees can expect payment by December 2025 or early January 2026.
Q2: Is PLB applicable to employees who joined mid-year?
A: Yes, employees who have completed at least 6 months of continuous service during FY 2024-25 are eligible. The bonus will be calculated proportionately based on actual working days.
Q3: What if I was on leave for 2 months during the year?
A: Leave with pay (earned leave, medical leave, etc.) is counted as working days. However, leave without pay exceeding certain limits may affect your eligibility or bonus amount.
Q4: Are EPFO contractual employees eligible for PLB?
A: No, only regular employees (permanent or temporary) in Group B and C non-gazetted categories are eligible. Contractual, outsourced, and casual workers are not covered under this scheme.
Q5: Is the PLB amount taxable?
A: Yes, the Productivity Linked Bonus is fully taxable as part of your salary income. TDS will be deducted as per applicable income tax slabs.
Q6: What happens if an employee retires in the middle of the year?
A: Employees who retire during FY 2024-25 after completing at least 6 months of service are eligible for pro-rata PLB calculated for the period they worked.
Q7: Can suspended employees receive PLB?
A: Employees under suspension are generally not eligible. However, if they are subsequently exonerated, they may receive the bonus with applicable adjustments.
Q8: Is there any additional bonus apart from PLB for EPFO employees?
A: EPFO employees may also be eligible for other allowances and bonuses as per 7th/8th Pay Commission recommendations and specific departmental schemes.
Q9: How is PLB different from Performance Related Incentive Scheme (PRIS)?
A: PLB is an annual bonus based on organizational productivity, while PRIS rewards individual or team performance. Both may be available to eligible employees but are calculated differently.
Q10: Where can I check my PLB calculation details?
A: Your PLB calculation details will be available in your salary slip for the month of payment. You can also request a detailed breakdown from your departmental accounts section.
Related Resources & Bonus Calculators
For more information on government employee bonuses and salary calculations, check out these helpful resources:
- 8th Pay Calculator: Calculate your revised salary under 8th Pay Commission
- DA Calculator: Check latest Dearness Allowance rates and arrears
- Bonus Calculator: Calculate your eligible bonus amount instantly
- Government Pension Calculator: Plan your retirement with accurate pension estimates
- Unified Pension Scheme Calculator: Compare old vs new pension benefits
- CGHS Benefits: Understand your healthcare entitlements
- Central Government Employees News: Stay updated with latest orders and notifications
Summary
The EPFO Productivity Linked Bonus for 2024-25 is a significant financial benefit for eligible Group B and C non-gazetted employees. With a maximum ceiling of ₹13,816 for calculation purposes and bonus equivalent to 60 days of emoluments, this scheme recognizes the valuable contributions of EPFO staff.
Key Takeaways:
✓ Maximum PLB amount: ₹2,274.16 (approximately)
✓ Minimum service required: 6 months in FY 2024-25
✓ Calculation: (Emoluments × 60) ÷ 365
✓ Payment expected: December 2025 – January 2026
✓ Fully taxable as salary income
Important: Always verify your PLB calculation with your departmental accounts section. Any discrepancies should be reported immediately to ensure accurate payment.
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Disclaimer: This article is for informational purposes only. Please refer to the official government notification for authoritative information. Individual PLB amounts may vary based on specific employment terms and conditions.
Related Tags: EPFO PLB 2024-25, Productivity Linked Bonus, EPFO Employees Bonus, Government Bonus Scheme, PLB Calculation, EPFO Benefits, Central Government Employees, Ministry of Finance Order