• Employers must have procedures in place to ensure that written authority is received from a worker before any non-statutory deductions are taken from pay.

  • Deductions should not be made if written authority has not been given (unless the deduction is an excepted deduction in respect of which deduction is permitted by law).

  • Deductions should be shown on the payslip, either separately or in aggregate for fixed deductions where a standing statement of fixed deductions has been provided.

  • All employers should have procedures in place that should be followed in the event of a worker being overpaid.

  • Consider writing any likely circumstances requiring deduction of wages into workers’ contracts.

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