What are the rules on deductions for damage or loss?
- A deduction is allowed for damage or loss directly caused by your own neglect or default s. 18(2)(c).
- It cannot be more than the actual loss, and you must be given a chance to explain first s. 21(1)–(2).
- Your employer must record the deduction in a register s. 21(3).
Last checked 1 Nov 2026 · written from the official text · not reviewed by a lawyer. This explains the law in general and does not decide your case.