Where the salary or wage of an employee exceeds [two thousand and five hundred rupees]
per mensem, the bonus payable to such employee under section 10 or, as the case
may be, under section 11, shall be calculated as if his salary or wage were
[two thousand and five hundred rupees] per mensem.]
Proportionate reduction in bonus in certain cases.—Where an
employee has not worked for all the working days in an accounting year, the
minimum bonus of one hundred rupees or, as the case may be, of sixty rupees, if
such bonus is higher than 8.33 per cent, of his salary or wage for the days he
has worked in that accounting year, shall be proportionately reduced.]
Computation of number of
working days.—For the purposes of section 13, 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 (20 of 1946), or under the Industrial
Disputes Act, 1947 (14 of 1947), or under any other law applicable to the
establishment;
(b) he has been on leave
with salary or wage;
(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 wage, during the accounting year
