{
  "name": "Pawna (পাওনা) rule packs",
  "version": 1,
  "notice": "Estimates only, not legal or tax advice. status: official = read from the statute; secondary = law firms, PwC or news of an enacted law; open = unresolved, shown to users as a note.",
  "packs": {
    "labour": {
      "id": "labour-2026",
      "effectiveFrom": "2026-04-10",
      "lastVerified": "2026-11-12",
      "sources": [
        {
          "id": "bla-2006",
          "title": "Bangladesh Labour Act 2006, consolidated text with 2026 footnotes (Laws of Bangladesh)",
          "url": "http://bdlaws.minlaw.gov.bd/act-952.html",
          "checked": "2026-11-12"
        },
        {
          "id": "act-43-2026",
          "title": "Bangladesh Labour (Amendment) Act 2026, Act 43 of 2026",
          "url": "http://bdlaws.minlaw.gov.bd/act-1672.html",
          "checked": "2026-11-12"
        }
      ],
      "dayWageDivisor": {
        "value": {
          "default": 30,
          "options": [
            30,
            26
          ]
        },
        "status": "open"
      },
      "unpaidSalaryDivisor": {
        "value": 30,
        "status": "secondary"
      },
      "leavePricing": {
        "value": "gross",
        "status": "open",
        "cite": "s.11"
      },
      "gratuity": {
        "value": {
          "daysPerYear": 30,
          "daysPerYearLong": 45,
          "longServiceAboveMonths": 120,
          "roundUpRemainderAboveMonths": 6,
          "minCompletedYears": 1
        },
        "status": "official",
        "cite": "s.2(10)"
      },
      "exits": {
        "resign": {
          "benefit": {
            "value": {
              "tiers": [
                {
                  "maxMonths": 36,
                  "days": 7
                },
                {
                  "maxMonths": 120,
                  "exclusive": true,
                  "days": 15
                },
                {
                  "days": 30,
                  "gratuityAlternative": true
                }
              ]
            },
            "status": "official",
            "cite": "s.27(4)"
          },
          "notice": {
            "value": {
              "days": 60,
              "effect": "deduct"
            },
            "status": "official",
            "cite": "s.27(3)"
          }
        },
        "term": {
          "benefit": {
            "value": {
              "tiers": [
                {
                  "days": 30,
                  "gratuityAlternative": true
                }
              ]
            },
            "status": "official",
            "cite": "s.26(4)"
          },
          "notice": {
            "value": {
              "days": 120,
              "effect": "pay"
            },
            "status": "official",
            "cite": "s.26(3)"
          }
        },
        "retrench": {
          "benefit": {
            "value": {
              "tiers": [
                {
                  "days": 30,
                  "gratuityAlternative": true
                }
              ]
            },
            "status": "official",
            "cite": "s.20(2)"
          },
          "notice": {
            "value": {
              "days": 30,
              "effect": "pay"
            },
            "status": "official",
            "cite": "s.20(2)"
          }
        },
        "discharge": {
          "benefit": {
            "value": {
              "tiers": [
                {
                  "days": 30,
                  "gratuityAlternative": true
                }
              ]
            },
            "status": "official",
            "cite": "s.22(2)"
          },
          "notice": null
        },
        "dismiss": {
          "benefit": {
            "value": {
              "tiers": [
                {
                  "days": 15,
                  "gratuityAlternative": false
                }
              ],
              "nilForGraveMisconduct": true
            },
            "status": "official",
            "cite": "s.23(3)"
          },
          "notice": null
        },
        "retire": {
          "benefit": {
            "value": {
              "tiers": [
                {
                  "days": 30,
                  "gratuityAlternative": true
                }
              ]
            },
            "status": "official",
            "cite": "s.28(3)"
          },
          "notice": null
        }
      },
      "paymentDeadline": {
        "value": {
          "workingDays": 30,
          "weekend": [
            5,
            6
          ]
        },
        "status": "official",
        "cite": "s.123(2)"
      },
      "overtimeRate": {
        "value": {
          "multiplier": 2
        },
        "status": "official",
        "cite": "s.108"
      },
      "overtimeHoursPerMonth": {
        "value": 208,
        "status": "secondary",
        "cite": "Rule 102"
      },
      "maternity": {
        "value": {
          "days": 120,
          "dailyDivisor": 26,
          "minServiceMonths": 6,
          "maxLivingChildren": 1
        },
        "status": "official",
        "cite": "s.46, s.48(2)"
      }
    },
    "tax": {
      "id": "tax-ay2026-27",
      "effectiveFrom": "2026-07-01",
      "lastVerified": "2026-11-13",
      "sources": [
        {
          "id": "finance-act-2026-news",
          "title": "Finance Act 2026 as passed on 29 June 2026 (Daily Star, TBS, Dhaka Tribune reports)",
          "checked": "2026-11-13"
        },
        {
          "id": "practitioner-briefings",
          "title": "Practitioner briefings on the Finance Act 2026 (Tuhin & Partners, Roy Law Nexus, BPR Global)",
          "checked": "2026-11-13"
        },
        {
          "id": "pwc-tax-summaries",
          "title": "PwC Worldwide Tax Summaries, Bangladesh, Individual (reviewed 31 July 2026)",
          "url": "https://taxsummaries.pwc.com/bangladesh/individual/income-determination",
          "checked": "2026-11-13"
        }
      ],
      "incomeYear": {
        "from": "2025-07-01",
        "to": "2026-06-30"
      },
      "employmentExemption": {
        "value": {
          "fraction": 0.3333333333333333,
          "cap": 500000
        },
        "status": "secondary",
        "cite": "6th Sch. Pt 1"
      },
      "thresholds": {
        "value": {
          "general": 400000,
          "womanOrSenior": 450000,
          "disabilityOrThirdGender": 525000,
          "freedomFighter": 550000
        },
        "status": "secondary",
        "cite": "Finance Act 2026"
      },
      "parentOfDisabledExtra": {
        "value": 50000,
        "status": "secondary",
        "cite": "Finance Act 2026"
      },
      "bands": {
        "value": [
          {
            "width": 300000,
            "rate": 0.1
          },
          {
            "width": 400000,
            "rate": 0.15
          },
          {
            "width": 500000,
            "rate": 0.2
          },
          {
            "width": 2000000,
            "rate": 0.25
          },
          {
            "width": null,
            "rate": 0.3
          }
        ],
        "status": "secondary",
        "cite": "Finance Act 2026"
      },
      "rebate": {
        "value": {
          "incomeRate": 0.03,
          "investmentRate": 0.1,
          "cap": 750000
        },
        "status": "secondary",
        "cite": "s.78"
      },
      "minimumTax": {
        "value": {
          "general": 5000,
          "firstTime": 1000
        },
        "status": "secondary",
        "cite": "Finance Act 2026"
      },
      "filingWindows": {
        "value": [
          {
            "id": "early",
            "from": "2026-07-01",
            "to": "2026-09-30",
            "effect": {
              "kind": "rebate",
              "rate": 0.05,
              "cap": 25000
            }
          },
          {
            "id": "normal",
            "from": "2026-10-01",
            "to": "2026-12-31",
            "effect": {
              "kind": "normal"
            }
          },
          {
            "id": "late1",
            "from": "2027-01-01",
            "to": "2027-03-31",
            "effect": {
              "kind": "surcharge",
              "rate": 0.02,
              "min": 3000
            }
          },
          {
            "id": "late2",
            "from": "2027-04-01",
            "to": "2027-06-30",
            "effect": {
              "kind": "surcharge",
              "rate": 0.05,
              "min": 5000
            }
          },
          {
            "id": "overdue",
            "from": "2027-07-01",
            "to": null,
            "effect": {
              "kind": "surcharge",
              "rate": 0.1,
              "min": 5000
            }
          }
        ],
        "status": "secondary",
        "cite": "s.174"
      },
      "approvedGratuityExemptCap": {
        "value": 25000000,
        "status": "secondary",
        "cite": "6th Sch. Pt 1 cl. 6"
      },
      "recognisedPfExemptAfterYears": {
        "value": 5,
        "status": "secondary",
        "cite": "2nd Sch. Pt 3"
      }
    }
  },
  "officerPresets": {
    "status": "open",
    "note": "Common practice used as a starting point, not law. Users replace every figure with their own contract.",
    "presets": {
      "law": {
        "terms": {
          "noticeDays": 60,
          "noticeBasis": "basic",
          "gratuityVestYears": 1,
          "gratuityRate": 1,
          "gratuityRateFrom10": 1.5,
          "leaveCapDays": 60
        },
        "pfVestedPercentByCompletedYears": [
          0,
          0,
          0,
          100,
          100,
          100,
          100,
          100,
          100,
          100,
          100
        ]
      },
      "local": {
        "terms": {
          "noticeDays": 30,
          "noticeBasis": "basic",
          "gratuityVestYears": 5,
          "gratuityRate": 1,
          "gratuityRateFrom10": 1,
          "leaveCapDays": 30
        },
        "pfVestedPercentByCompletedYears": [
          0,
          0,
          0,
          50,
          50,
          100,
          100,
          100,
          100,
          100,
          100
        ]
      },
      "mnc": {
        "terms": {
          "noticeDays": 90,
          "noticeBasis": "gross",
          "gratuityVestYears": 5,
          "gratuityRate": 1,
          "gratuityRateFrom10": 1.5,
          "leaveCapDays": 60
        },
        "pfVestedPercentByCompletedYears": [
          0,
          0,
          0,
          100,
          100,
          100,
          100,
          100,
          100,
          100,
          100
        ]
      }
    }
  }
}