Section 21(2) in The Kerala Minimum Wages Rules, 1958
(2)Deductions from the wages of a person employed in a scheduled employment shall be of one of more of the following kinds, namely,(i)fines in respect of such acts and omissions on the part of the employed persons as may be specified by the 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 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 Government or any authority notified by the Government for providing housing accommodation;(v)deduction 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 protective 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 instalment of deduction exceed one-fourth of the wages earned in that month;(vii)deduction 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 subscription to and for repayment of advance from any Provident Fund to which the Provident Funds Act, 1925 (Central Act XIX of 1925) or the Employees' Provident Fund Act, 1952 (Central Act XIX of 1952) 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 Government during the continuance of such approval;(x)[ deductions for payment to Co-operative Societies [or deductions for recovery of loans advanced by an employer from out of a fund maintained for the purpose by the employer and approved in this behalf by the State Government] [Substituted by Notification dated 30-12-1958.] or 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 Act, 1956 (Act 31 of 1956)](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: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.(xii)[ 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 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 by Notification dated 29-9-1961.].[xiii) deductions made with the written authorisation of- [Inserted by Notification dated 17-7-1963.](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 State Government.]
