Section 30

Any deduction under section 27(1)(d) or (e) must not exceed an amount equivalent to the value of the house accommodation, amenity or service supplied, and the total amount of all deductions under section 27(1)(d) and (e) made from an employee’s salary by his or her employer in any one salary period must not in any case exceed one‑quarter (or such other proportion prescribed in substitution by the Minister) of the salary payable to the employee in respect of that period.

In the case of a deduction under section 27(1)(e), the deduction is subject to such conditions as the Commissioner may impose.