Section 27

deductions for absence from work;

deductions for damage to or loss of goods expressly entrusted to an employee for custody or for loss of money for which an employee is required to account, where the damage or loss is directly attributable to the employee’s neglect or default;

[Deleted by Act 55 of 2018](d)deductions made with the employee’s written consent for house accommodation supplied by the employer;

deductions made with the employee’s written consent for such amenities and services supplied by the employer as the Commissioner may authorise;

any deduction for the recovery of any advance, loan or unearned employment benefit, or for the adjustment of any overpayment of salary;

[Deleted by Act 26 of 2013](h)deductions of contributions payable by an employer on behalf of an employee under and in accordance with the provisions of the Central Provident Fund Act 1953;

any deduction (other than a deduction mentioned in paragraphs (a) to (h), (j) and (k)) made with the employee’s written consent;

deductions made with the employee’s written consent and paid by the employer to any cooperative society registered under any written law for the time being in force in respect of subscriptions, entrance fees, instalments of loans, interest and other dues payable by the employee to such society;

any other prescribed deductions.

means any benefit that an employee derives from being employed, other than salary; and

includes (but is not limited to) benefits such as the following:

any annual leave in excess of the annual leave to which the employee is entitled under section 88A;

any flexible employment benefit (such as an allowance that can be utilised, at the employee’s discretion, for any of certain purposes specified in the employee’s contract of service).