Employment Act 1968 · 2020 Revised Edition · Part 3 · Payment of Salary
29. Deductions for damages or loss
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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.
employer
“employer” means any person who employs another person under a contract of service and includes —(a)the Government in respect of such categories, classes or descriptions of officers or employees of the Government as are declared by the President to be employees for the purposes of this Act;(b)any statutory authority;(c)the duly authorised agent or manager of the employer; and(d)the person who owns or is carrying on or for the time being responsible for the management of the profession, business, trade or work in which the employee is engaged;
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.