Section 21(2) in The Rajasthan Minimum Wages Rules, 1959
(2)Deduction from the wages of a person employed in scheduled employment shall be of one or more of the following kinds, namely :-(i)Fines. - Provided that no fine shall be imposed on any employed person save in respect of such acts and omissions on his part as the employer with the previous approval of the State Government may have specified;(ii)Deduction. - For absence from duty;(iii)deductions for the 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 the State Government or Municipality or Housing Board and other authorities constituted by or with the permission of the State Government for providing housing accommodation;(v)deductions for such amenities and services supplied by the employer as the State Government may by general or special order authorise.Explanation. - The words 'amenities and services' in this clause does not include the supply of tools and protectives required for the purposes of employment.(vi)deductions for recovery of advances or for adjustment of over payments of wages :Provided that such advances do not exceed an amount equal to wages for two calendar months of the employed person and, in no case, shall the monthly installment of deduction exceed one- fourth of the wages earned in that month.(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, 1925 applies or any recognised provident fund, as defined in section 58A of the Indian Income-Tax Act, 1922, or any provident fund approved in this behalf by the State during the continuance or such approval.(x)deductions for payment to cooperative societies or to a scheme of insurance approved by the Government;(xi)deductions for recovery or adjustment of amounts other than wages paid to the employed person in error or in excess of what is due to him;(xii)deductions, made with the written authorisation of the person employed for payment of any premium on his life insurance policy to the Life Insurance Corporation of India established under the Life Insurance Corporation Act, 1956, or for the purchase of 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;Provided that the prior approval of the Inspector or any other officer authorised by the State Government in this behalf is obtained in writing before making the deductions, unless the employee gives his consent in writing to such deductions.
