Can u please give me your opinion on definition of Salary. Awaiting for your comments. Regards, Paromita Mukherjee
From India, Bangalore
3From India, Bangalore
Dear Paromita
Greetings!
As per Payment of wages act, 1936
An Act to regulate the payment of wages of certain classes of 1[employed persons]
Whereas it is expedient to regulate the payment of wages to certain classes of 1[employed persons];
It is hereby enacted as follows: -
1. Short title, extent, commencement and application
(1) This Act may be called the Payment of Wages Act, 1936.
2[(2) It extends to the whole of India 3[* * *]].
(3) It shall come into force on such 4[date] as the Central Government may, by notification in the Official Gazette, appoint.
(4) It applies in the first instance to the payment of wages to persons employed in any 5[factory, to persons] employed (otherwise than in a factory) upon any railway by a railway administration or, either directly or through a sub-contractor, by a person fulfilling a contract with a railway administration, 6[and to persons employed in an industrial or other establishment specified in sub-clauses (a) to (g) of clause (ii) of section 2.]
(5) The State Government may, after giving three months’ notice of its intention of so doing, by notification in the Official Gazette, extend the provisions of 7[this Act] or any of them to the payment of wages to any class of persons employed in 8[any establishment or class of establishments specified by the Central Government or a State Government under sub-clause (h) of clause (ii) of section 2]:
PROVIDED that in relation to any such establishment owned by the Central Government no such notification shall be issued except with the concurrence of that governments.
(6) Nothing in this Act shall apply to wages payable in respect of a wage-period which, over such wage-period, average one thousand six hundred rupees a month or more.
2. Definitions
In this Act, unless there is anything repugnant in the subject or context,-
11[(i) "employed person" includes the legal representative of a deceased employed person;
(ia) "employer" includes the legal representative of a deceased employer;
(ib) "factory" means a factory as defined in clause (m) of section 2 of the Factories Act, 1948 (63 of 1948) and includes any place to which the provisions of that Act have been applied under sub-section (1) of section 85 thereof;]
(ii) "idustrial or other establishment" means any-
(a) tramway service , or motor transport service engaged in carrying passengers or goods or both by road for hire or reward;
(aa) air transport service other than such service belonging to, or exclusively employed in the military, naval or air forces of the Union or the Civil Aviation Department of the Government of India;
(b) dock, wharf or jetty;
[(c) inland vessel, mechanically propelled;
(d) mine, quarry or oil-field;
(e) plantation;
(f) workshop or other establishment in which articles are produced, adapted or manufactured, with a view to their use, transport or sale;
(g) establishment in which any work relating to the construction, development or maintenance of buildings, roads, bridges or canals, or relating to operations connected with navigation, irrigation, or to the supply of water or relating to the generation, transmission and distribution of electricity or any other form of power is being carried on.
(h) any other establishment or class of establishments which the Central Government or a State Government may, having regard to the nature thereof, the need for protection of persons employed therein and other relevant circumstances, specify, by notification in the Official Gazette.
(iia) "mine" has the meaning assigned to it in clause (j) of sub-section (1) of section 2 of the Mines Act, 1952 (35 of 1952);
11[(iii) "plantation" has the meaning assigned to it in clause (f) of section 2 of the Plantations Labour Act, 1951 (69 of 1951);]
(iv) "prescribed" means prescribed by rules made under this Act;
(v) "railway administration" has the meaning assigned to it in clause (6) of section 3 of the Indian Railways Act, 1890 (9 of 1890); and
13[(vi) "wages" means all remuneration (whether by way of salary, allowances, or otherwise) expressed in terms of money or capable of being so expressed which would, if the terms of employment, express or implied, were fulfilled, be payable to a person employed in respect of his employment or of work done in such employment, and includes-
(a) any remuneration payable under any award or settlement between the parties or order of a court;
(b) any remuneration to which the person employed is entitled in respect of overtime work or holidays or any leave period;
(c) any additional remuneration payable under the terms of employment (whether called a bonus or by any other name);
(d) any sum which by reason of the termination of employment of the person employed is payable under any law, contract or instrument which provides for the payment of such sum, whether with or without deductions, but does not provide for the time within which the payment is to be made;
(e) any sum to which the person employed is entitled under any scheme framed under any law for the time being in force,
but does not include-
(1) any bonus (whether under a scheme of profit sharing or otherwise) which does not form part of the remuneration payable under the terms of employment or which is not payable under any award or settlement between the parties or order of a court;
(2) the value of any house-accommodation, or of the supply of light, water, medical attendance or other amenity or of any service excluded from the computation of wages by a general or special order of the State Government;
(3) any contribution paid by the employer to any pension or provident fund, and the interest which may have accrued thereon;
(4) any travelling allowance or the value of any travelling concession;
(5) any sum paid to the employed person to defray special expenses entailed on him by the nature of his employment; or
(6) any gratuity payable on the termination of employment in cases other than those specified in sub-clause (d).]
3. Responsibility for payment of wages
Every employer shall be responsible for the payment to persons employed by him of all wages required to be paid under this Act:
PROVIDED that, in the case of persons employed (otherwise than by a contractor)-
(a) in factories, if a person has been named as the manager of the factory under 16[clause (f) of sub-section (1) of section 7 of the Factories Act, 1948 (63 of 1948)];
17[(b) in industrial or other establishments, if there is a person responsible to the employer for the supervision and control of the industrial or other establishments;]
(c) upon railways (otherwise than in factories), if the employer is the railway administration and the railway administration has nominated a person in this behalf for the local area concerned.
The person so named, the person so responsible to the employer, or the person so nominated, as the case may be 18[shall also be responsible] for such payment.
4. Fixation of wage-periods
(1) Every person responsible for the payment of wages under section 3 shall fix periods (in this Act referred to as wage-periods) in respect of which such wages shall be payable.
(2) No wage-period shall exceed one month.
5. Time of payment of wages
(1) The wages of every person employed upon or in-
(a) any railway, factory or 12[industrial or other establishment] upon or in which less than one thousand persons are employed, shall be paid before the expiry of the seventh day,
(b) any other railway, factory or 12[industrial or other establishment], shall be paid before the expiry of the tenth day,
after the last day of the wage-period in respect of which the wages are payable:
15[PROVIDED that in the case of persons employed on a dock, wharf or jetty or in a mine, the balance of wages found due on completion of the final tonnage account of the ship or wagons loaded or unloaded, as the case may be, shall be paid before the expiry of the seventh day from the day of such completion.]
(2) Where the employment of any person is terminated by or on behalf of the employer, the wages, earned by him shall be paid before the expiry of the second working day from the day on which his employment is terminated:
15[PROVIDED that where the employment of any person in an establishment is terminated due to the closure of the establishment for any reason other than a weekly or other recognised holiday, the wages earned by him shall be paid before the expiry of the second day from the day on which his employment is so terminated]
(3) The State Government may, by general or special order, exempt, to such extent and subject to such conditions as may be specified in the order, the person responsible for the payment of wages to persons employed upon any railway (otherwise than in a factory ) 15[or to persons employed as daily-rated workers in the Public Works Department of the Central Government or the State Government] from the operation of this section in respect of wages of any such persons or class of such persons:
15[PROVIDED that in the case of persons employed as daily-rated workers as aforesaid, no such order shall be made except in consultation with the Central Government.]
(4) 19[Save as otherwise provided in sub-section (2), all payments] of wages shall be made on a working day.
6. Wages to be paid in current coin or currency notes
All wages shall be paid in current coin or currency notes or in both:
20[PROVIDED that the employer may, after obtaining the written authorisation of the employed person, pay him the wages either by cheque or by crediting the wages in his bank account.]
7. Deductions which may be made from wages
(1) Notwithstanding the provisions of sub-section (2) of section 47 of the Indian Railways Act, 1890 (9 of 1890), the wages of an employed person shall be paid to him without deductions of any kind except those authorised by or under this Act.
21[Explanation I ] : Every payment made by the employed person to the employer or his agent shall, for the purposes of this Act, be deemed to be a deduction from wages.
14[Explanation II: Any loss of wages resulting from the imposition, for good and sufficient cause, upon a person employed of any of the following penalties, namely:-
(i) the withholding of increment or promotion (including the stoppage of increment at an efficiency bar);
(ii) the reduction to a lower post or time scale or to a lower stage in a time scale; or
(iii) suspension;
shall not be deemed to be a deduction from wages in any case where the rules framed by the employer for the imposition of any such penalty are in conformity with the requirements, if any, which may be specified in this behalf by the State Government by notification in the Official Gazette.]
(2) Deductions from the wages of an employed person shall be made only in accordance with the provisions of this Act, and may be of the following kinds only, namely:
(a) fines;
(b) deductions for absence from duty;
(c) 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;
13[(d) deductions for house-accommodation supplied by the employer or by government or any housing board set up under any law for the time being in force (whether the government or the board is the employer or not) or any other authority engaged in the business of subsidising house- accommodation which may be specified in this behalf by the State Government by notification in the Official Gazette;]
(e) deductions for such amenities and services supplied by the employer as the 22[***] State Government 15[or any officer specified by it in this behalf] may, by general or special order, authorise.
Explanation: The word "services" in 23[this clause] does not include the supply of tools and raw materials required for the purposes of employment;
11[(f) deductions for recovery of advances of whatever nature (including advances for travelling allowance or conveyance allowance), and the interest due in respect thereof, or for adjustment of over-payments of wages;
(ff) deductions for recovery of loans 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;
(fff) deductions for recovery of loans granted for house-building or other purposes approved by the State Government and the interest due in respect thereof;]
(g) deductions of income-tax payable by the employed person;
(h) deductions required to be made by order of a court or other authority competent to make such order;
(i) deductions for subscriptions to, and for repayment of advances from any provident fund to which the Provident Funds Act, 1925 (19 of 1925), applies or any recognised provident fund as defined in 24[section 58A of the Indian Income Tax Act, 1922 (11 of 1922)], or any provident fund approved in this behalf by the State Government, during the continuance of such approval; 25[***]
26[(j) deductions for payments to co-operative societies approved by the State Government 15[or any officer specified by it in this behalf] or to a scheme of insurance maintained by the Indian Post Office, 27[and]
13[(k) 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 Act of India established under the Life Insurance Corporation Act, 1956 (31 of 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.]]
6[(kk) deductions, made with the written authorisation of the employed person, for the payment of his contribution to any fund constituted by the employer or a trade union registered under the Trade Union Act, 1926 (16 of 1926), for the welfare of the employed persons or the members of their families, or both, and approved by the State Government or any officer specified by it in this behalf, during the continuance of such approval;
(kkk) deductions, made with the written authorisation of the employed person, for payment of the fees payable by him for the membership of any trade union registered under the Trade Union Act, 1926 (16 of 1926);]
15[(l) deductions, for payment of insurance premia on Fidelity Guarantee Bonds;
(m) deductions for recovery of losses sustained by a railway administration on account of acceptance by the employed person of counterfeit or base coins or mutilated or forged currency notes;
(n) deductions for recovery of losses sustained by a railway administration on account of the failure of the employed person to invoice, to bill, to collect or to account for the appropriate charges due to that administration whether in respect of fares, freight, demurrage, wharfage and cranage or in respect of sale of food in catering establishments or in respect of sale of commodities in grain shops or otherwise;
(o) deductions for recovery of losses sustained by a railway administration on account of any rebates or refunds incorrectly granted by the employed person where such loss is directly attributable to his neglect or default;]
20[(p) deductions, made with the written authorisation of the employed person, for contribution to the Prime Minister’s National Relief Fund or to such other Fund as the Central Government may, by notification in the Official Gazette, specify;]
28[(q) deductions for contributions to any insurance scheme framed by the Central Government for the benefit of its employees.]
15[(3) Notwithstanding anything contained in this Act, the total amount of deductions which may be made under sub-section (2) in any wage-period from the wages of any employed person shall not exceed-
(i) in cases where such deductions are wholly or partly made for payments to co-operative societies under clause (j) of sub-section (2), seventy-five per cent of such wages, and
(ii) in any other case, fifty per cent of such wages:
PROVIDED that where the total deductions authorised under sub-section (2) exceed seventy five per cent or, as the case may be, fifty per cent of the wages, the excess may be recovered in such manner as may be prescribed.
(4) Nothing contained in this section shall be construed as precluding the employer from recovering from the wages of the employed person or otherwise any amount payable By such person under any law for the time being in force other than the Indian Railways Act, 1890 (9 of 1890).]
From India, Madras
Greetings!
As per Payment of wages act, 1936
PAYMENT OF WAGES ACT, 1936
[Act No. 4 of Year 1936]
An Act to regulate the payment of wages of certain classes of 1[employed persons]
Whereas it is expedient to regulate the payment of wages to certain classes of 1[employed persons];
It is hereby enacted as follows: -
1. Short title, extent, commencement and application
(1) This Act may be called the Payment of Wages Act, 1936.
2[(2) It extends to the whole of India 3[* * *]].
(3) It shall come into force on such 4[date] as the Central Government may, by notification in the Official Gazette, appoint.
(4) It applies in the first instance to the payment of wages to persons employed in any 5[factory, to persons] employed (otherwise than in a factory) upon any railway by a railway administration or, either directly or through a sub-contractor, by a person fulfilling a contract with a railway administration, 6[and to persons employed in an industrial or other establishment specified in sub-clauses (a) to (g) of clause (ii) of section 2.]
(5) The State Government may, after giving three months’ notice of its intention of so doing, by notification in the Official Gazette, extend the provisions of 7[this Act] or any of them to the payment of wages to any class of persons employed in 8[any establishment or class of establishments specified by the Central Government or a State Government under sub-clause (h) of clause (ii) of section 2]:
PROVIDED that in relation to any such establishment owned by the Central Government no such notification shall be issued except with the concurrence of that governments.
(6) Nothing in this Act shall apply to wages payable in respect of a wage-period which, over such wage-period, average one thousand six hundred rupees a month or more.
2. Definitions
In this Act, unless there is anything repugnant in the subject or context,-
11[(i) "employed person" includes the legal representative of a deceased employed person;
(ia) "employer" includes the legal representative of a deceased employer;
(ib) "factory" means a factory as defined in clause (m) of section 2 of the Factories Act, 1948 (63 of 1948) and includes any place to which the provisions of that Act have been applied under sub-section (1) of section 85 thereof;]
(ii) "idustrial or other establishment" means any-
(a) tramway service , or motor transport service engaged in carrying passengers or goods or both by road for hire or reward;
(aa) air transport service other than such service belonging to, or exclusively employed in the military, naval or air forces of the Union or the Civil Aviation Department of the Government of India;
(b) dock, wharf or jetty;
[(c) inland vessel, mechanically propelled;
(d) mine, quarry or oil-field;
(e) plantation;
(f) workshop or other establishment in which articles are produced, adapted or manufactured, with a view to their use, transport or sale;
(g) establishment in which any work relating to the construction, development or maintenance of buildings, roads, bridges or canals, or relating to operations connected with navigation, irrigation, or to the supply of water or relating to the generation, transmission and distribution of electricity or any other form of power is being carried on.
(h) any other establishment or class of establishments which the Central Government or a State Government may, having regard to the nature thereof, the need for protection of persons employed therein and other relevant circumstances, specify, by notification in the Official Gazette.
(iia) "mine" has the meaning assigned to it in clause (j) of sub-section (1) of section 2 of the Mines Act, 1952 (35 of 1952);
11[(iii) "plantation" has the meaning assigned to it in clause (f) of section 2 of the Plantations Labour Act, 1951 (69 of 1951);]
(iv) "prescribed" means prescribed by rules made under this Act;
(v) "railway administration" has the meaning assigned to it in clause (6) of section 3 of the Indian Railways Act, 1890 (9 of 1890); and
13[(vi) "wages" means all remuneration (whether by way of salary, allowances, or otherwise) expressed in terms of money or capable of being so expressed which would, if the terms of employment, express or implied, were fulfilled, be payable to a person employed in respect of his employment or of work done in such employment, and includes-
(a) any remuneration payable under any award or settlement between the parties or order of a court;
(b) any remuneration to which the person employed is entitled in respect of overtime work or holidays or any leave period;
(c) any additional remuneration payable under the terms of employment (whether called a bonus or by any other name);
(d) any sum which by reason of the termination of employment of the person employed is payable under any law, contract or instrument which provides for the payment of such sum, whether with or without deductions, but does not provide for the time within which the payment is to be made;
(e) any sum to which the person employed is entitled under any scheme framed under any law for the time being in force,
but does not include-
(1) any bonus (whether under a scheme of profit sharing or otherwise) which does not form part of the remuneration payable under the terms of employment or which is not payable under any award or settlement between the parties or order of a court;
(2) the value of any house-accommodation, or of the supply of light, water, medical attendance or other amenity or of any service excluded from the computation of wages by a general or special order of the State Government;
(3) any contribution paid by the employer to any pension or provident fund, and the interest which may have accrued thereon;
(4) any travelling allowance or the value of any travelling concession;
(5) any sum paid to the employed person to defray special expenses entailed on him by the nature of his employment; or
(6) any gratuity payable on the termination of employment in cases other than those specified in sub-clause (d).]
3. Responsibility for payment of wages
Every employer shall be responsible for the payment to persons employed by him of all wages required to be paid under this Act:
PROVIDED that, in the case of persons employed (otherwise than by a contractor)-
(a) in factories, if a person has been named as the manager of the factory under 16[clause (f) of sub-section (1) of section 7 of the Factories Act, 1948 (63 of 1948)];
17[(b) in industrial or other establishments, if there is a person responsible to the employer for the supervision and control of the industrial or other establishments;]
(c) upon railways (otherwise than in factories), if the employer is the railway administration and the railway administration has nominated a person in this behalf for the local area concerned.
The person so named, the person so responsible to the employer, or the person so nominated, as the case may be 18[shall also be responsible] for such payment.
4. Fixation of wage-periods
(1) Every person responsible for the payment of wages under section 3 shall fix periods (in this Act referred to as wage-periods) in respect of which such wages shall be payable.
(2) No wage-period shall exceed one month.
5. Time of payment of wages
(1) The wages of every person employed upon or in-
(a) any railway, factory or 12[industrial or other establishment] upon or in which less than one thousand persons are employed, shall be paid before the expiry of the seventh day,
(b) any other railway, factory or 12[industrial or other establishment], shall be paid before the expiry of the tenth day,
after the last day of the wage-period in respect of which the wages are payable:
15[PROVIDED that in the case of persons employed on a dock, wharf or jetty or in a mine, the balance of wages found due on completion of the final tonnage account of the ship or wagons loaded or unloaded, as the case may be, shall be paid before the expiry of the seventh day from the day of such completion.]
(2) Where the employment of any person is terminated by or on behalf of the employer, the wages, earned by him shall be paid before the expiry of the second working day from the day on which his employment is terminated:
15[PROVIDED that where the employment of any person in an establishment is terminated due to the closure of the establishment for any reason other than a weekly or other recognised holiday, the wages earned by him shall be paid before the expiry of the second day from the day on which his employment is so terminated]
(3) The State Government may, by general or special order, exempt, to such extent and subject to such conditions as may be specified in the order, the person responsible for the payment of wages to persons employed upon any railway (otherwise than in a factory ) 15[or to persons employed as daily-rated workers in the Public Works Department of the Central Government or the State Government] from the operation of this section in respect of wages of any such persons or class of such persons:
15[PROVIDED that in the case of persons employed as daily-rated workers as aforesaid, no such order shall be made except in consultation with the Central Government.]
(4) 19[Save as otherwise provided in sub-section (2), all payments] of wages shall be made on a working day.
6. Wages to be paid in current coin or currency notes
All wages shall be paid in current coin or currency notes or in both:
20[PROVIDED that the employer may, after obtaining the written authorisation of the employed person, pay him the wages either by cheque or by crediting the wages in his bank account.]
7. Deductions which may be made from wages
(1) Notwithstanding the provisions of sub-section (2) of section 47 of the Indian Railways Act, 1890 (9 of 1890), the wages of an employed person shall be paid to him without deductions of any kind except those authorised by or under this Act.
21[Explanation I ] : Every payment made by the employed person to the employer or his agent shall, for the purposes of this Act, be deemed to be a deduction from wages.
14[Explanation II: Any loss of wages resulting from the imposition, for good and sufficient cause, upon a person employed of any of the following penalties, namely:-
(i) the withholding of increment or promotion (including the stoppage of increment at an efficiency bar);
(ii) the reduction to a lower post or time scale or to a lower stage in a time scale; or
(iii) suspension;
shall not be deemed to be a deduction from wages in any case where the rules framed by the employer for the imposition of any such penalty are in conformity with the requirements, if any, which may be specified in this behalf by the State Government by notification in the Official Gazette.]
(2) Deductions from the wages of an employed person shall be made only in accordance with the provisions of this Act, and may be of the following kinds only, namely:
(a) fines;
(b) deductions for absence from duty;
(c) 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;
13[(d) deductions for house-accommodation supplied by the employer or by government or any housing board set up under any law for the time being in force (whether the government or the board is the employer or not) or any other authority engaged in the business of subsidising house- accommodation which may be specified in this behalf by the State Government by notification in the Official Gazette;]
(e) deductions for such amenities and services supplied by the employer as the 22[***] State Government 15[or any officer specified by it in this behalf] may, by general or special order, authorise.
Explanation: The word "services" in 23[this clause] does not include the supply of tools and raw materials required for the purposes of employment;
11[(f) deductions for recovery of advances of whatever nature (including advances for travelling allowance or conveyance allowance), and the interest due in respect thereof, or for adjustment of over-payments of wages;
(ff) deductions for recovery of loans 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;
(fff) deductions for recovery of loans granted for house-building or other purposes approved by the State Government and the interest due in respect thereof;]
(g) deductions of income-tax payable by the employed person;
(h) deductions required to be made by order of a court or other authority competent to make such order;
(i) deductions for subscriptions to, and for repayment of advances from any provident fund to which the Provident Funds Act, 1925 (19 of 1925), applies or any recognised provident fund as defined in 24[section 58A of the Indian Income Tax Act, 1922 (11 of 1922)], or any provident fund approved in this behalf by the State Government, during the continuance of such approval; 25[***]
26[(j) deductions for payments to co-operative societies approved by the State Government 15[or any officer specified by it in this behalf] or to a scheme of insurance maintained by the Indian Post Office, 27[and]
13[(k) 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 Act of India established under the Life Insurance Corporation Act, 1956 (31 of 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.]]
6[(kk) deductions, made with the written authorisation of the employed person, for the payment of his contribution to any fund constituted by the employer or a trade union registered under the Trade Union Act, 1926 (16 of 1926), for the welfare of the employed persons or the members of their families, or both, and approved by the State Government or any officer specified by it in this behalf, during the continuance of such approval;
(kkk) deductions, made with the written authorisation of the employed person, for payment of the fees payable by him for the membership of any trade union registered under the Trade Union Act, 1926 (16 of 1926);]
15[(l) deductions, for payment of insurance premia on Fidelity Guarantee Bonds;
(m) deductions for recovery of losses sustained by a railway administration on account of acceptance by the employed person of counterfeit or base coins or mutilated or forged currency notes;
(n) deductions for recovery of losses sustained by a railway administration on account of the failure of the employed person to invoice, to bill, to collect or to account for the appropriate charges due to that administration whether in respect of fares, freight, demurrage, wharfage and cranage or in respect of sale of food in catering establishments or in respect of sale of commodities in grain shops or otherwise;
(o) deductions for recovery of losses sustained by a railway administration on account of any rebates or refunds incorrectly granted by the employed person where such loss is directly attributable to his neglect or default;]
20[(p) deductions, made with the written authorisation of the employed person, for contribution to the Prime Minister’s National Relief Fund or to such other Fund as the Central Government may, by notification in the Official Gazette, specify;]
28[(q) deductions for contributions to any insurance scheme framed by the Central Government for the benefit of its employees.]
15[(3) Notwithstanding anything contained in this Act, the total amount of deductions which may be made under sub-section (2) in any wage-period from the wages of any employed person shall not exceed-
(i) in cases where such deductions are wholly or partly made for payments to co-operative societies under clause (j) of sub-section (2), seventy-five per cent of such wages, and
(ii) in any other case, fifty per cent of such wages:
PROVIDED that where the total deductions authorised under sub-section (2) exceed seventy five per cent or, as the case may be, fifty per cent of the wages, the excess may be recovered in such manner as may be prescribed.
(4) Nothing contained in this section shall be construed as precluding the employer from recovering from the wages of the employed person or otherwise any amount payable By such person under any law for the time being in force other than the Indian Railways Act, 1890 (9 of 1890).]
From India, Madras
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Salary-Note.doc
SALARY SHEET CALCULATION.xls