Section 29

A deduction under section 27(1)(b) must not exceed the amount of the damages or loss caused to the employer by the neglect or default of the employee and, except with the Commissioner’s permission, must not in any case exceed one‑quarter (or such other proportion prescribed in substitution by the Minister) of one month’s wages and must not be made until the employee has been given an opportunity of showing cause against the deduction.

All such deductions and all realisations thereof must be recorded in a register to be kept by the employer in such form as may be prescribed.