Employer shall maintain a register of deductions for absence from duty or for damage or loss caused to the employer by the neglect or default of the employed. This covers employee particulars such as name, department, and absence from duty and dates, damage or loss caused with their dates, whether given opportunity for employee to give show cause, amount of deduction imposed with date, number of installments (if any), and date on which total amount was realised.
The amount of deduction for damages or loss shall be subject to such limits as may be specified by the State Government in this behalf. All such deduction made shall be recorded in the Registers maintained in Form II. These Registers shall be kept at the workspot and maintained up-to-date. Where no deduction has been made on or from any employee in a wage period, a 'nil' entry shall be made in the relevent Register at the end of the wage period.