Required by Law – no authorization needed:
· Court-ordered child support and alimony
· Guaranteed student loan wage attachment
· IRS tax levy
· Withholding tax
· FICA tax
· Any garnishments mandated by a federal court (such as in bankruptcy cases)
Authorized by Law – Employee Authorization Needed
· Child support administrative fee*
· Student loan wage attachment administrative fee*
· Meals, lodging, and other facilities*
· Voluntary wage assignments*
· Loans*
· Wage or salary advances*
· Vacation pay advances*
· Wage overpayments*
· Uniform and uniform cleaning costs*
· Union dues*
· Misappropriated cash*
· Any other deduction for a lawful purpose
Examples:
· Store inventory sold to employees on credit
· Personal use of company equipment or accounts
· Damage or losses caused by the employee
· Non-work related training paid for by the company
* See the discussions above regarding restrictions on these types of deductions.