Certain deductions authorised

(1) Subject to sub-section (2) any employer may deduct or stop from the wages payable to a worker under any contract of service– (a) the actual or estimated cost to the employer of any materials, tools and implements supplied by the employer to the worker at the latter’s request to be used by him in his occupation; (b) any cash advance previously lawfully made to the worker on account of unearned wages; (c) the value of any foodstuffs or clothing previously lawfully supplied to the worker in consideration of his entering into the contract; (d) the amount of any contribution to a provident fund, sickness benefit fund, credit union or trade union if such deduction has been previously authorised in writing by the (e) the value of goods previously purchased by the worker from any shop or commissary lawfully operated by the employer; or (f) income tax notified in accordance with the provisions of the Income Tax (Deduction from Emoluments) Regulations, to the employer to be due and payable by the worker. 76 (2) The total amount which may be stopped or deducted from the wages of a worker in any pay period under this section shall not exceed one-third of the wages of the worker in that pay (3) Any employer who makes a deduction from the wages of a worker otherwise than in keeping with this section commits an offence. (4) Subject to sub-section (1), the Commissioner, at the request in writing of a worker, may by permit in writing authorise on such conditions as he may think fit the deduction of such other amounts as may be specified in the permit if he is satisfied that it would be to the advantage of such worker. wages.