PAYMENT OF MINIMUM BONUS Subject to the provisions of ss 8 and 13 every employer shall be bound to pay to every employee in an accounting year a minimum bonus which shall be four per cent of the salary or wage earned by the employee during the accounting year or forty rupees, whichever is higher, whether there are profits in the accounting year or not: Provided that where such employee has not completed fifteen years of age at the beginning of the accounting year, the provisions of this section shall have effect in relation to such employee as if for the words 'forty rupees ', the words 'twenty five rupees" were substituted." "Section 13 PROPORTIONATE REDUCTION OF BONUS IN CERTAIN CASES Where an employee has not worked for all the working days in any accounting year, the minimum bonus of forty rupees or, as the case may be, of twenty five rupees, per cent, of his salary or wage for the days he has worked in that accounting year shall be proportionately reduced.