Section 21(2) in The Punjab Minimum Wages Rules, 1950
(2)Deduction from the wages of a person employed in a scheduled employment shall be of one or more of the following kinds, namely :-(i)[ Fines which may be imposed on any of the following grounds :-(a)Absence from duty without leave, without sufficient cause [fine may be imposed only as an alternative to the deduction permissible under clause (ii) of sub-rule (2) of Rule 21].(b)Negligence in work or neglect of work.(c)Smoking on the premises of the work place, except in places where smoking is permitted.(d)Entering or leaving or attempting to enter or leave the premises except by the gate provided for the purpose.(e)Absence without leave or without sufficient cause from appointed work in the establishment.(f)Breach of any rules or instructions for the maintenance and running of any department and maintaining its cleanliness.(g)Damage to work in process or to any other property of the employer.(h)Interference with any safety devices installed on the premises.(i)Distributing or exhibiting on the premises hand bills, pamphlets or posters without previous sanction of the employer.(j)Misconduct (fine may be imposed only as an alternative to a heavier permissible punishment)].(ii)deductions for absence from duty.(iii)deductions for damage to or loss of goods expressly entrusted to the employed person for custody or for loss of money for which he is required to account where such damage or loss is directly attributable to his neglect or default.(iv)deductions for house accommodation supplied by the employer [or by a State Government or any authority constituted by a State Government for providing housing accommodation] [Added by Punjab Government Notification No. 961/616-C-S-IV-Lab(ii)58/86313, dated 29.10.1958.].(v)deductions for such amenities and services supplied by the employer as the Government may by general or special order, authorise.Explanation. - The words "amenities and services" in this clause do not include the supply of tools and protectives required for the purpose of employment.(vi)[ deductions for recovery of advances or for adjustment of over-payments of wages.] [Substituted by Punjab Government Notification No. GSR 149/C.A. 11/48/S.30/Amd./74, dated 10.12.1974.](vii)deductions of income-tax payable by the employed person.(viii)deductions required to be made by order of a court or other competent authority.(ix)deductions for subscriptions to and for repayment of advances from any provident fund to which the Provident Fund Act, 1952, applied or any recognised provident fund as defined in section 58-A of the Indian Income-tax Act, 1922, or any provident fund approved in this behalf by the Government during the continuance of such approval.(x)deductions for payment to co-operative society or to a Scheme of insurance approved by the Government.(xi)[ deductions made with the written authorisation of the employed persons (which may be given once generally and not necessarily every time a deduction is made), for the purchase of the securities of the Government of India or of any State Government or for being deposited in any Post Office Savings Bank in furtherance of any savings scheme of any such Government.] [Added, vide Notification No. 101-4-Lab-62/668, dated 6.1.1962.](xii)[ deductions for rent of accommodation for cattle sheds and storage supplied by the employers] [Added, vide Punjab Government Notification No. GSR 308/CA/11/48/S.30/Amd.(1)/62, dated 14.12.1962.].(xiii)[ deductions made with the written authorisation of - [Inserted, vide Punjab Government Notification No. GSR CA/11/48/S.30/63, dated November, 1964.](a)the employed person, or(b)the President or Secretary of the registered union of which the employed person is a member on such conditions as may be prescribed;for contribution to the National Defence Fund or to any Defence Savings Scheme approved by the Central Government or the State Government].(xiv)[ deduction for recovery of loan made from any fund constituted for the Welfare of Labour in accordance with the rules approved by the State Government and the interest due in respect thereof; [Added, vide Punjab Government Notification No. GSR 149/C.A. 11/48/S.30/Amd./74, dated 10.12.1974.](xv)deductions for recovery of loans granted for house building or other purposes approved by the State Government and the interest due in respect thereof;(xvi)deduction for payment of insurance premium on "Fidelity Guarantee Bond"].
