27. Where an employee has not worked for all the working days in an accounting year, the minimum bonus under sub-section (1) of section 26, if such bonus is higher than eight and one third per cent. of the salary or wage of the days such employee has worked in that accounting year, shall be proportionately reduced.
28. For the purposes of section 27, an employee shall be deemed to have worked in an establishment in any accounting year also on the days on which,-
(a) he has been laid off under an agreement or as permitted by standing orders under the Industrial Employment (Standing Orders) Act, 1946, or under the Industrial Disputes Act, 1947, or under any other law applicable to the establishment;
(b) he has been on leave with salary or wages;
(c) he has been absent due to temporary disablement caused by accident arising out of and in the course of his employment; and
(d) the employee has been on maternity leave with salary or wages, during the accounting year.
Section 14 Wages for overtime work Section 15 Mode of payment of wages
Section 16 Fixation of Wage Period, Section 17 Time Limit for payment of wage
Section 18 Deductions which may be made from wages
Section 20 Deductions for absence from duty
Section 21 Deductions for damage or loss Section 22 Deduction for services rendered
Section 23 Deductions for recovery of advances, Section 24 Deduction for recovery of loans, 25 not applicable to government
Section 26 Eligibility for bonus, etc
Section 27 Proportionate reduction in bonus in certain cases Section 28 Computation of number of working days
Section 29 Disqualification for bonus Section 30 Establishments to include departments, undertakings and branches