कालातिपातने पादहीनं वेतनं तद्द्विगुणश्च दण्डः ॥ कZ_०४.१.०५ ॥
kālātipātane pādahīnaṃ vetanaṃ taddviguṇaś ca daṇḍaḥ
For exceeding the time limit, wages shall be reduced by a quarter, and a fine twice that amount shall be imposed.
Wage reduction removes unearned benefit; the additional fine creates deterrence so delay is not treated as a cheap option.
A one-quarter reduction (25%) in the wage.