Section 53, The Employment Act, 2023

The following shall be deducted from the remunerationdue a worker - (a) an amount in respect of tax, rate, subscription or contribution imposed by law; (b) an amount representing a contribution to a provident or pension fund or scheme established or maintained by an employer of some other person and approved by the Commissioner; (c) a reasonable charge agreed in writing by the worker for food or drink, other than intoxicating liquor, lodging, clothing supplied by an employer to a worker, where the employer has made clear that such deductions would be made before the food, drink, lodging or clothing was supplied, and where the worker has agreed in writing to these conditions; Death of Workers to be paid minimum Payment of wages to another. Prohibition deductions. Permitted deductions. 34 35 (d) a reasonable rent or other reasonable charge for accommodation provided by an employer for the worker, or a worker’s family, where the worker has agreed in writing to such a deduction and the workeris free from coercion to make use of such accommodation; (e) the cost for loss of, or damage to tools or goods expressly entrusted to a worker by his employer for safe custody or for loss of money for which a worker is responsible,where– (i) such loss or damage is directly attributable to the neglect or fault of the worker; (ii) the Worker has agreed in writing to such deductions and provided that the amount of such deductions shall not exceed the amount of loss to the employer; (f) union dues, deducted in accordance with section 55.