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In what cases can deductions be made from wages?
In what cases can deductions be made from wages?
According to paragraph 1 of Article 175 of the Labor Code, the relevant amounts may be deducted from the salary, except for the cases specified in this article, only with the written consent of the employee or under executive documents provided for by legislation. Tax expert Kamala Yusifova comments on the topic:
Paragraph 2 of the same article states that the following payments must be deducted from the employee's salary by order of the employer:
1. Relevant taxes, social insurance contributions and other mandatory payments established by law;
2. The amount determined under executive documents provided for by law (this includes alimony, credit pursuant to a court decision and payment of debts owed to the individual);
3. The amount of damage caused to the employer through the fault of the employee (except for cases where he bears full material liability) in an amount not exceeding his average monthly salary;
4. In the case of an employee who has taken leave for the relevant working year and who leaves work before the end of that working year, the leave allowance for the unused days of leave (the employer has the right to deduct it from the employee's final account);
Example 1: On the day the employee leaves work, the employee is entitled to 20 days of leave for that period for the working year. On the day the employee leaves work, the remaining 5 days of leave may be deducted from the final account.
5. The amount of the outstanding travel expenses paid as an advance to an employee sent on a business trip after returning from the trip;
6. Amounts already paid as a result of mathematical operations performed incorrectly by accounting (according to Part 3 of Article 175 of the Labor Code, if accounting does not pay correctly, it may carry out a withholding operation within 1 month);
Example 2: An employer incorrectly paid 300 manats to an employee in August. In this case, the employer cannot demand that amount in November, since 1 month has passed since the payment.
7. Membership fees deducted from the wages of employees who are members of the Trade Union through accounting and transferred to the special account of the trade union of that enterprise within 4 working days.
According to Part 6 of Article 175 of the Labor Code, the relevant part of the wages in the amount and within the periods indicated by the employee in his application may be withheld for the payment of utility bills and other personal debts and sent to creditors. If the employee has not applied to the employer with such an application, the employee's debts cannot be deducted from his salary at the request of his creditors.
Article 176 of the Code states that the total amount of all amounts deducted each time a salary is paid cannot exceed 20% of the salary due to the employee, and in cases provided for by relevant legislation, 50%. However, there are some exceptions. According to Article 65 of the Law "On Enforcement", the amount of deductions from salary and other income considered equivalent to it when deducting alimony, compensation for damage to health, compensation for damage to victims as a result of the loss of a breadwinner, and compensation for damage caused as a result of a crime cannot exceed 70%.
According to paragraph 1 of Article 175 of the Labor Code, the relevant amounts may be deducted from the salary, except for the cases specified in this article, only with the written consent of the employee or under executive documents provided for by legislation. Tax expert Kamala Yusifova comments on the topic:
Paragraph 2 of the same article states that the following payments must be deducted from the employee's salary by order of the employer:
1. Relevant taxes, social insurance contributions and other mandatory payments established by law;
2. The amount determined under executive documents provided for by law (this includes alimony, credit pursuant to a court decision and payment of debts owed to the individual);
3. The amount of damage caused to the employer through the fault of the employee (except for cases where he bears full material liability) in an amount not exceeding his average monthly salary;
4. In the case of an employee who has taken leave for the relevant working year and who leaves work before the end of that working year, the leave allowance for the unused days of leave (the employer has the right to deduct it from the employee's final account);
Example 1: On the day the employee leaves work, the employee is entitled to 20 days of leave for that period for the working year. On the day the employee leaves work, the remaining 5 days of leave may be deducted from the final account.
5. The amount of the outstanding travel expenses paid as an advance to an employee sent on a business trip after returning from the trip;
6. Amounts already paid as a result of mathematical operations performed incorrectly by accounting (according to Part 3 of Article 175 of the Labor Code, if accounting does not pay correctly, it may carry out a withholding operation within 1 month);
Example 2: An employer incorrectly paid 300 manats to an employee in August. In this case, the employer cannot demand that amount in November, since 1 month has passed since the payment.
7. Membership fees deducted from the wages of employees who are members of the Trade Union through accounting and transferred to the special account of the trade union of that enterprise within 4 working days.
According to Part 6 of Article 175 of the Labor Code, the relevant part of the wages in the amount and within the periods indicated by the employee in his application may be withheld for the payment of utility bills and other personal debts and sent to creditors. If the employee has not applied to the employer with such an application, the employee's debts cannot be deducted from his salary at the request of his creditors.
Article 176 of the Code states that the total amount of all amounts deducted each time a salary is paid cannot exceed 20% of the salary due to the employee, and in cases provided for by relevant legislation, 50%. However, there are some exceptions. According to Article 65 of the Law "On Enforcement", the amount of deductions from salary and other income considered equivalent to it when deducting alimony, compensation for damage to health, compensation for damage to victims as a result of the loss of a breadwinner, and compensation for damage caused as a result of a crime cannot exceed 70%.