Core rule: section 8 includes bonuses and festival pay in remuneration. Section 87 requires the employer to apply the employment-income tax calculation, rather than automatically deducting the general service-fee rate.
Example: annual salary is NPR 1,200,000, festival allowance NPR 100,000 and bonus NPR 50,000. The starting remuneration total is NPR 1,350,000 before other benefits and eligible deductions. Do not leave NPR 150,000 outside payroll merely because it was paid separately.
Recalculate estimated annual tax when the bonus is paid and reconcile the tax already withheld. The employee ordinarily recognises employment income when received or made available; an employer's unpaid year-end provision does not alone establish the employee's receipt. Court-adjudicated salary arrears have a separate statutory treatment.