The employer in entitled to engage some deduction from the wages of the employee under certain circumstances. They are as follows;

  • Trade union contributions, income tax and insurance contributions: These are contributions which an employer must pay on behalf of his employees. The employer is entitled to recover the employee’s contribution by deduction from the wages of the employee. There should however be a written authorization by the employee for the employer to effect these contributions.
  • Attachments of earnings: A court may pronounce an attachment order which requires the debtor’s employer to periodically deduce from the debtor’s earnings and to pay same to the collecting authority of the court.
  • Loss caused by the employee to the employer: This is the case when an employee destroys material or goods as a result of poor management or workmanship or professional negligence. The cost of the destruction will be deduced from the wages of the employee.
  • Cash advances made by the employer to the employee: There are situations in which the employee may request for half salary mid-month. The payment will be deducted by the employer from the wages of the employee by the end of the month.
  • An employer may deduct the cost of food supplied and eaten on his premises, medical attention, and the rent of dwellings occupied by the employee.
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