Section 21(2) in The Orissa Minimum Wages Rules, 1954
(2)Deductions from the wages of a person employed in a scheduled employment shall be of one or more of the following kinds, namely :(i)fines in respect of such acts and omissions on the part of the employees may be specified by the State Government by general or special order in this behalf;(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 to which he is required to account where such damage or loss is directly attributable to his neglect or default;(iv)deductions of house accommodation supplied by the employers or by the State Government or by any Housing Board or agency which the State Government may, notify, in this behalf;(v)deductions for such amenities and services supplied by the employer as the Government may by general or special order authorise;Explanation - The word 'amenities and services' in this clause do not include the supply of tools and protectives required for the purposes of employment-(vi)deductions for recovery of advances or for adjustment of overpayment 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 instalment 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 of other competent authority;(ix)deductions for subscriptions to, and for payment of advance from any Provident Fund to which the Provident Fund Act, 1925 applies or any recognised Provident Fund as defined in Section 58-A of the Indian Income-tax Act, 1951, or any Provident Fund approved in this behalf by the Government during the continuance of such approval;(x)deduction for payment of Co-operative Societies or deductions made with the written authorisation of the person employed, for payment of any premium of his life insurance policy to the Life Insurance Corporation of India established under the Life Insurance Act 31 or 1956;(xi)deductions made with the written authorisation of-(a)the employed person ; or(b)the President or Secretary of the Registered Trade 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.
