The following are concerned when a salary deduction is made:

• the employer who will make a deduction from the salaried worker's remuneration and in particular the Human Resources department which handles the salary payments;
• the salaried worker who is concerned by the deduction.

Making a deduction from a salary can only be made if there is an employment contract defining the relationship between the employer and the salaried worker.

Situations authorising a salary deduction

Apart from the attachment of earnings or the assignment of remuneration, the employer can make a deduction from a salary in case of:

• fines incurred by the salaried worker by virtue of the law, of his status as a salaried worker or by virtue of the internal regulations of the business;
• repairs to damage caused by the salaried worker;
• damages to or loss of tools, instruments, goods or materials and maintenance products necessary for the execution of the work and whose responsibility is on the salaried worker;
• advance payments made by the employer.

Apart from these specific cases, the employer is not allowed to make salary deductions and he must guarantee to salaried workers the absolute availability of their full remuneration.

As a result, even if the salaried worker and the employer draw up a written contract allowing for compensation between the worker's salary and the employer's receivable debt, the contract is only effective if the employer's receivable debt corresponds to one of the 4 cases as stated by the law.

Calculating the deductible amount

Deductions made in case of a fine, damages caused by the salaried worker or advance payments cannot exceed 10 % of the net monthly salary.

In case of damages to or loss of equipment, the employer can directly deduct from the salary the total value of the tools or equipment concerned.

All of these deductions are calculated independently of any attachments or assignment of remuneration.

Procedures

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